Results 161 to 170 of about 47,776 (229)

COVID-19 and risk assessment room for public health in four Colombian crossborder territories [PDF]

open access: yesBiomedica, 2022
Muñoz CM   +6 more
europepmc   +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1064-1090, Summer 2026.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1034-1063, Summer 2026.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar   +3 more
wiley   +1 more source

Physicians' hybridisation with accounting in public hospitals

open access: yesAccounting &Finance, Volume 66, Issue 2, Page 2061-2083, June 2026.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez   +2 more
wiley   +1 more source

Canadian Defence Procurement and the Project Approval Process

open access: yesCanadian Public Administration, Volume 69, Issue 2, Page 233-249, June 2026.
Abstract Marked delays in defence acquisitions in Canada have repeatedly raised concerns about the efficiency of its military procurement system. Observers point to the lack of a single point of accountability in defence procurement, a culture of risk aversion, and layers of bureaucratic process as key sources of the problem.
Elinor C. Sloan
wiley   +1 more source

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