Results 21 to 30 of about 9,474,388 (385)

The Big Data, Artificial Intelligence, and Blockchain in True Cost Accounting for Energy Transition in Europe

open access: yesEnergies, 2022
The current energy prices do not include the environmental, social, and economic short and long-term external effects. There is a gap in the literature on the decision-making model for the energy transition.
J. Gusc   +3 more
semanticscholar   +1 more source

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system. [PDF]

open access: yesGlob Health Action, 2016
Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We
Kihuba E   +4 more
europepmc   +2 more sources

Microfinance banks and small and medium sized enterprises access to finance: the Nigerian experience [PDF]

open access: yesBanks and Bank Systems, 2016
The paper explored the extent to which current microfinance lending impacts on indigenous SME access to finance and how the intermediation services of the microfinance banks (MFBs) contributed to or otherwise to the development of SMEs.
Lawrence Ogechukwu Obokoh   +2 more
doaj   +1 more source

Access to finance problems for small retail businesses in South Africa: comparative views from finance seekers (retailers) and finance providers (banks) [PDF]

open access: yesBanks and Bank Systems, 2017
Small retail businesses are essential for the growth of the South African economy. Though many of these business entities need more assets to seize business opportunities, previous research studies suggest that their overall access to finance through ...
Holger J. Schmidt   +3 more
doaj   +1 more source

Cost object in accounting [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2016
In Polish literature in the field of accounting there are many synonymous terms such as the object of cost calculation, cost unit, or cost driver. Their definitions are often very similar, and their use in certain cir-cumstances unclear.
Gertruda Świderska   +2 more
doaj   +1 more source

Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development

open access: yesJurnal ASET (Akuntansi Riset), 2020
Penelitian ini berawal dari keresahan berbagai pihak akibat perkembangan perusahaan kelapa sawit yang tidak diiringi dengan pelestarian lingkungan.

semanticscholar   +1 more source

Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements

open access: yesProblemy Zarządzania, 2016
The paper’s aims is to investigate if the level of detail and selection of particular performance-related information by public benefit organizations (PBOs) in their obligatory annual activity statements can stimulate individual donations. The research
Tomasz Dyczkowski
doaj   +1 more source

What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis

open access: yesJournal of Industrial Ecology, 2020
Material Flow Cost Accounting (MFCA) is a new cost accounting method which enables the identification of improvement opportunities in terms of material consumption and accrual of costs. Until now, no meta‐analysis concerning MFCA has been undertaken.
M. Walz, Edeltraud Günther
semanticscholar   +1 more source

Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets [PDF]

open access: yes, 2015
Taking Sven Modell’s (2014, pp. 83–103) “societal relevance of management accounting” agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance ...
Wickramasinghe, Danture
core   +1 more source

PENGAKUAN PENDAPATAN DAN BIAYA BERDASARKAN STANDAR AKUNTANSI KEUANGAN PADA RUMAH SAKIT UMUM PUSAT WAHIDIN SUDIROHUSODO DI MAKASSAR

open access: yesKeunis, 2021
The purpose of this research is to acknowledge the income recognition and the cost of Wahidin Sudirohusodo Centre General Hospital, Makassar. This research applied qualitative data and comparative analysis methods by counting the data recorded in the ...
Digor Mufti
doaj   +1 more source

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