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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

Accounting 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, Niki Jessup, Ernest Bauer +2 more
wiley +1 more source

[Public-private partnerships in the Colombian healthcare system: institutional mechanisms and disputes over healthcare management]. [PDF]

Cad Saude Publica
Uribe-Gómez M, Borrero-Ramírez Y, Mendoza-Ruíz A. +2 more
europepmc +1 more source

Le chantier au pied de la lettre : Éléments de contexte d’une HDR

Les Cahiers de Framespa, 2022
Sandrine Victor
doaj +1 more source

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

Contemporary 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, Mengtian Li, Brandon Szerwo +2 more
wiley +1 more source

[Professionalization of medical education: Axes and strategies for excellence]. [PDF]

Rev Med Inst Mex Seguro Soc
Guzmán Valdivia-Gómez G.
europepmc +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source

[Efficiency after integrating a hospital with a 'new management model']. [PDF]

An Sist Sanit Navar
Cacho Uzal M +3 more
europepmc +1 more source

Biology, ecology and dynamics of Deborrea malgassa (Heylarts 1884) (Lepidoptera: Psychidae), the main threat to apple Malus domestica Borkh growing in Madagascar

Agricultural and Forest Entomology, EarlyView.
Bioecology parameters of the endemic Psychidae Deborrea malgassa, the main pest of apple trees in Madagascar. Spatiotemporal dynamics of Deborrea malgassa, with a peak infestation between May and August. Proposed targeted prophylaxis techniques associated with other agroecological principles will be key to reducing the vulnerability of apple orchards ...
Miora Ranaivozandriny +6 more
wiley +1 more source

Processus organisationnels et pratiques cliniques pour la gestion de la douleur chronique en soins primaires : une offre de service découlant du plan d'action en douleur chronique 2021-2026 ministériel du Québec, Canada. [PDF]

Can J Pain
Lavoie-Dias G +25 more
europepmc +1 more source

GESTION DES RISQUES ET DES INCERTITUDES L'EMERGENCE D'UN CONTRÔLE DE GESTION " PAR EXCEPTION "

, 2003
International audienceLe thème de la gestion des risques a été peu abordé en contrôle de gestion et le fonctionnement des outils traditionnels comme les budgets postulent une maîtrise des risques et des incertitudes. L'émergence de nouvelles approches en
Wegmann, Grégory
core

gouvernance