Results 101 to 110 of about 29,510 (263)

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

Premier cas : un partenariat sur la sélection du sorgho et la préservation de l'agrobiodiversité au Burkina Faso [PDF]

open access: yes, 2006
Le sorgho (Sorghum bicolor (L) Moench) est la principale céréale cultivée au Burkina Faso et la deuxième au Mali. Une diversité variétale importante est gérée par les agriculteurs pour divers objectifs de production.
Barro-Kondombo, Clarisse Pulchérie   +4 more
core  

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

Les hommes et la forêt : analyse du système agraire de villages riverains à la forêt classée des trois rivières (nord Bénin) en vue de l'élaboration d'un plan d'aménagement participatif. Projet Arboral [PDF]

open access: yes, 1999
Dans la forêt des Trois Rivières (nord-ouest du Bénin), site classé par l'Etat, l'agriculture et l'élevage (pâturages aériens) sont interdits. Ce sont cependant les deux usages principaux que font les populations riveraines de cette forêt.
Angles d'Ortoli, Nicolas   +1 more
core  

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

Décentralisation et gestion participative en Inde. Introduction (Decentralisation and participative management in India. An introduction)

open access: yesBulletin de l'Association de géographes français, 2006
This text introduces this issue by providing a fact file on «the greatest democracy in the world », namely India : it is a federal, heterogeneous, and still officially « socialist » State. Since the 1990s decentralisation has been revived jointly with economic liberalisation, to the advantage of local bodies mainly.
openaire   +2 more sources

Transformation d'une innovation institutionnelle : l'exemple des associations d'usagers des eaux agricoles dans le Moyen Sebou au Maroc [PDF]

open access: yes, 2008
International audienceDans le cadre du débat international sur la gestion participative et le transfert de la gestion de l'eau d'irrigation, de multiples recherches, expertises et études de cas existent.
Errahj, M.   +3 more
core   +1 more source

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman   +2 more
wiley   +1 more source

Accompanying farmers in the building of collective rules for agrobiodiversity management [PDF]

open access: yes, 2007
This research aims at accompanying farmers in building a durable collective management of their subsidence cereals varietal diversity. Varietal diversity dynamics are driven by farmers' individual choices and strategies on the one hand, and by the seed ...
Abrami, Géraldine   +5 more
core   +2 more sources

1. Le credo imposé de la gestion participative

open access: yes, 2011
Dès la seconde moitié du xixe siècle, le concept d’aire naturelle protégée apparaît. Dans les colonies britanniques, c’est alors un outil essentiellement politique. Il prend la forme de réserves de chasse et sert à la distraction des colons. En Amérique latine, les États ont très souvent utilisé les parcs nationaux comme instruments stratégiques d ...
Ballet, Jérôme   +3 more
openaire   +2 more sources

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