Results 51 to 60 of about 32,152 (266)

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

Fraud: An SMME perspective

open access: yesThe Southern African Journal of Entrepreneurship and Small Business Management, 2008
Given the important socio-economic role performed by Small, Medium and Micro Enterprises (SMMEs) and the negative consequences of fraud on their businesses, the objective of this study was to investigate the perceptions and management of fraud by SMME ...
Suzette Viviers, Danie Venter
doaj   +1 more source

Tinjauan Kecurangan Akademik dari Perspektif Fraud Diamond

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020
This research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department StatePolytechnic of Malang.
Shanti Rahayu Kusuma Ningrum   +2 more
doaj   +1 more source

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach   +3 more
wiley   +1 more source

Pengujian Perbedaan Deteksi Kecurangan Berbasis Fraud Triangle: Study Kantor Akuntan Publik di Jakarta

open access: yesJurnal Manajemen, 2018
Penelitian ini bertujuan untuk menguji perbedaan antara auditor independen di Kantor Akuntan Publik yang melakukan fraud dan tidak melakukan fraud terkait teori fraud triangle yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi atau ...
Nadya Megakarina   +3 more
doaj   +1 more source

Digital Technologies for Transparent and Sustainable Supply Chain Management: A Resource Orchestration‐Based View in the Textile Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Determinants of Fraud Stars with Religiosity as a Moderation Variable

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Penelitian ini mengevaluasi berbagai faktor yang mempengaruhi kecenderungan kecurangan (fraud) dalam organisasi. Hasil penelitian menunjukkan bahwa tekanan tidak berpengaruh terhadap kecenderungan fraud, baik tekanan finansial maupun non-finansial ...
Dwi Lestari, Lilis Ardini, David Effendi
doaj   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard   +5 more
wiley   +1 more source

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