Results 121 to 130 of about 59,573,098 (266)

Fallow Fields, Falling Incomes: The CAP 2023–2027 Framework in the Italian Cereal Sector Champs en jachère, revenus en baisse : Le cadre de la PAC pour 2023–2027 dans le secteur céréalier italien Brachliegende Felder, sinkende Einkommen: Die GAP 2023–2027 im italienischen Getreidesektor

open access: yesEuroChoices, EarlyView.
Summary Analysis of recent Eurostat data shows a progressive decline in EU cereal production. While cultivated acreage has contracted steadily since 2013, the most severe output reduction occurred during 2022–2024, driving a surge in import volumes. This is mirrored in Italy, exposing systemic vulnerabilities within high‐value agri‐food supply chains ...
Emanuele Spada   +4 more
wiley   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

Hacia la transición de una universidad emprendedora: la capacidad de absorción como base de la gestión y generación de I+D+i y comercialización de conocimiento, productos y servicios de una universidad pública mexicana ante la crisis provocada por el COVID-19

open access: yes, 2023
Este trabajo tiene como propósito explicar de qué forma la capacidad de absorción (CA) y sus dimensiones, representan un factor fundamental en la generación y gestión de I+D+i y la comercialización de productos científico-tecnológicos en torno al COVID ...
Álvarez Torres, Francisco Javier   +2 more
core  

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

Learning Value Through Craft: How Shoemaking Reshaped My Management Accounting Mindset Apprentissage de la valeur grâce à l'artisanat : comment la fabrication de chaussures a transformé ma conception de la comptabilité de gestion

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Drawing on my experience in a shoemaking course, I reflect on how my mindset regarding management accounting has evolved. I now see how the management accountant can play a more strategic role in helping companies promote creativity and create value throughout the production process.
Richard Fontaine   +2 more
wiley   +1 more source

Instrumentos de la gobernabilidad y su relación con las toma de decisiones en los procesos de gestión institucional universitaria. [PDF]

open access: yes, 2008
El presente análisis se ha centrado en el tratamiento y construcción de nuevos conocimientos referidos al eje instrumentos de la gobernabilidad asociados a las TICs en los procesos de gestión institucional en la Universidad Nacional de Cuyo, Mendoza -
Salmerón, Eduardo
core  

Gestión dinámica de la estrategia: Un modelo conceptual para abordar en el escenario actual la gestión del proceso de investigación y desarrollo tecnológico en las organizaciones de I+D+i públicas

open access: yes, 2023
La realidad dinámica de los procesos de investigación y desarrollo tecnológico en el sector agropecuario nacional, generada por cambios abruptos en la demanda de alimentos y sus características, sistemas de certificaciones, irrupción de nuevas ...
Gutiérrez, Nicolás   +2 more
core  

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis   +2 more
wiley   +1 more source

Gestión comunicacional de crisis: entre la agenda corporativa y mediática. Estudio de caso Volkswagen España

open access: yes, 2017
This paper addresses a comparative analysis between the message of the media and official statements on the crisis of Volkswagen. The study focuses on Bowen & Zheng (2015) framework strategy applied on the auto industry through a descriptive non ...
Romero Rodríguez, Luis Miguel [0000-0003-3924-1517]   +2 more
core  

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