Results 11 to 20 of about 154,124 (195)

Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters

Financial Accountability &Management, Volume 38, Issue 4, Page 661-685, November 2022., 2022
Abstract Harmonization of public sector accounting is attracting increasing attention from scholars and practitioners. A focal component of this phenomenon is the setting of accounting standards, whose legitimacy is paramount to their application. As participation by constituents is considered fundamental for ensuring this legitimacy, in this study, we
Marco Bisogno, Francesca Manes‐Rossi, Mariafrancesca Sicilia   +2 more
wiley   +1 more source

Habitat‐based biodiversity assessment for ecosystem accounting in the Murray–Darling Basin

Conservation Biology, Volume 36, Issue 5, October 2022., 2022
Abstract Understanding how biodiversity is changing over space and time is crucial for well‐informed decisions that help retain Earth's biological heritage over the long term. Tracking changes in biodiversity through ecosystem accounting provides this important information in a systematic way and readily enables linking to other relevant environmental ...
Karel Mokany, Chris Ware, Thomas D. Harwood, Rebecca K. Schmidt, Simon Ferrier   +4 more
wiley   +1 more source

Quality of performance metrics, informal peer monitoring and goal commitment

Accounting &Finance, Volume 62, Issue 3, Page 4041-4077, September 2022., 2022
Abstract We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance‐oriented behaviours, performance metrics drive managers to involve themselves in learning and improvement efforts, building a fertile atmosphere for informal peer monitoring.
Jacobo Gomez‐Conde, Ernesto Lopez‐Valeiras, Ricardo Malagueño, José Carlos Tiomatsu Oyadomari   +3 more
wiley   +1 more source

What influences the implementation of IFRS for SMEs? The Brazilian case

Accounting &Finance, Volume 62, Issue 2, Page 2947-2992, June 2022., 2022
Abstract We investigate factors influencing the implementation of IFRS for SMEs in Brazil. Accountants and accounting firms from all over the country received a questionnaire about the perceptions of IFRS for SMEs. A logit regression on the factors associated with non‐implementation using 426 valid observations suggests that inconsistencies and ...
Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas De Moura, Fabio Yoshio Suguri Motoki   +2 more
wiley   +1 more source

Does Indian Commodity Futures Markets Exhibit Price Discovery? An Empirical Analysis

Discrete Dynamics in Nature and Society, Volume 2022, Issue 1, 2022., 2022
Price discovery function analyses the dynamics of futures and spot price behavior in an asset’s intertemporal dimensions. The present study examines the price discovery function of the bullion, metal, and energy commodity futures and spot prices through the Granger causality and Johansen–Juselius cointegration tests.
Upananda Pani, Ştefan Cristian Gherghina, Mário Nuno Mata, Joaquim António Ferrão, Pedro Neves Mata, Anibal Coronel   +5 more
wiley   +1 more source

Contabilidade ambiental: um estudo sobre sua aplicabilidade em empresas Brasileiras

Revista Contabilidade & Finanças, 2001
A globalização da economia e a conscientização da sociedade estão forçando, atualmente, as empresas a adotarem uma postura responsável perante o meio ambiente, isto é, produzir sem agressão à natu-reza.Para isto elas estão implantando um Sistema de ...
Adalto de Oliveira Santos, Fernando Benedito da Silva, Synval de Souza, Marcos Francisco Rodrigues de Sousa   +3 more
doaj   +1 more source

COMO ALUNOS DE CONTABILIDADE PERCEBEM A CONTRIBUIÇÃO DE CONTADORES PARA A ADOÇÃO DE PRÁTICAS DE SUSTENTABILIDADE E DE GREEN IT NAS ORGANIZAÇÕES

Contextus, 2019
Este estudo avaliou a importância de disciplinas sobre sustentabilidade e Tecnologia da Informação/Sistema de Informação (TI/SI) para formar a percepção de estudantes de graduação e pós-graduação stricto sensu em contabilidade, da Região Metropolitana do
Raphael Junger da Silva, Mônica Zaidan Gomes, Moacir Sancovschi   +2 more
doaj   +1 more source

Modelo contábil fleuriet para a tomada de decisão nos subsetores agropecuários e de alimentos processados brasileiros

Revista Produção e Desenvolvimento, 2022
Objetivo: este artigo tem como objetivo aplicar um modelo para avaliar a situação financeira e contábil de empresas dos subsetores econômicos Agropecuários e Agropecuários selecionados, usando ferramentas de análise contábil e suporte estatístico ...
Willy Figueiredo Carneiro, Edson Vinicius Pontes Bastos   +1 more
doaj   +1 more source

Contabilidad

ACVENISPROH Académico
La contabilidad ha sido una herramienta fundamental en el desarrollo de la actividad económica y financiera a lo largo de la historia. Su evolución ha reflejado la complejidad creciente de los negocios y la necesidad de un registro detallado y preciso de las transacciones económicas.En este orden de ideas, la presente publicación: Contabilidad ...
Marino José Palacios Copete, Elisa Cobo de Fonseca   +1 more
openaire   +2 more sources

Discrete Dynamics in Evolutionary Games

Discrete Dynamics in Nature and Society, Volume 2012, Issue 1, 2012., 2012
This paper furnishes a guide for the study of 2‐dimensional evolutionary games in discrete time. Evolutionarily stable strategies are identified and nonlinear outcomes are explored. Besides the baseline payoffs of the established strategic interaction, the following elements are also vital to determine the dynamic outcome of a game: the initial fitness
Orlando Gomes, Zuo Nong Zhu
wiley   +1 more source