Results 11 to 20 of about 11,201 (252)

Chartered Accountant, Asean Economic Community and Industry 4.0

open access: yesJurnal Akuntansi, 2020
Penelitian ini membahas hasil dari beberapa penelitian tentang Chartered Accountant, Masyarakat Ekonomi ASEAN (MEA), Industri 4.0, tantangan dan kesempatan.
Sugeng Riadi
doaj   +1 more source

Village banks: a financial strategy for developing the South African poor households [PDF]

open access: yesBanks and Bank Systems, 2016
Access to financial services is a vital component of poverty alleviation, community and individual development. The major constraint experienced by poor South African households is lack of financial support emanating from systemic weaknesses of the ...
Polly Mashigo, Humayun Kabir
doaj   +1 more source

RESPONSIBILITY CENTRE - MANAGERIAL ACCOUNTING INSTRUMENT [PDF]

open access: yesJournal of Social Sciences, 2022
The survey of industrial companies indicates that the majority of managers use information about total costs or, at best, production costs, to make managerial decisions about the effectiveness of products or services.
BUGAIAN, Larisa
doaj   +1 more source

Unintended possible consequences of fuel input taxes for individual investments in greenhouse gas mitigation technologies and the resulting emissions

open access: yesSouth African Journal of Economic and Management Sciences, 2017
Background: South Africa is planning to introduce a carbon tax as a Pigouvian measure for the reduction of greenhouse gas emissions, one of the tax bases designed as a fuel input tax.
Heinz E. Klingelhöfer
doaj   +1 more source

Violations of dominance in decision-making

open access: yesBusiness Research, 2019
A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document
Thomas Kourouxous, Thomas Bauer
doaj   +1 more source

Taxation and agency conflicts between firm owners and managers: a review

open access: yesBusiness Research, 2017
When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields.
Thomas Bauer   +2 more
doaj   +1 more source

Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis)

open access: yesCogent Business & Management, 2022
This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality.
Mohammad Ahmad Alqam   +3 more
doaj   +1 more source

The mediating role of managerial accounting in non-profit organizations: a structural equation modelling approach

open access: yesCroatian Operational Research Review, 2021
Structural equation modelling (SEM) characteristics seem to be adapted to answer various relevant research questions in management accounting research. Thus, this study aims to illustrate the use and advantages of SEM in management accounting research in
Ivana Perica
doaj   +1 more source

Concept of innovation in low-income market [PDF]

open access: yesRevista Brasileira de Gestão De Negócios, 2018
Purpose – Investigate the concept and the adoption of innovation in the low-income market. Design/methodology/approach – Four different studies were conducted.
Vitor Koki da Costa Nogami   +2 more
doaj   +1 more source

Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies [PDF]

open access: yesPublic and Municipal Finance
The quality of financial reporting in village-owned enterprises (VOEs) is critical for ensuring transparency and accountability in local governance. This study explores the impact of education level, training programs, work experience, internal control ...
Sudarlan Sudarlan   +4 more
doaj   +1 more source

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