Results 71 to 80 of about 11,201 (252)

ELABORATION OF THE PROCESS OF MANAGERIAL ACCOUNTING SYSTEM AND MANAGERIAL REPORTING SYSTEM FORMATION IN AN ORGANIZATION

Russian Journal of Economics and Law, 2013
The article views the main stages of introducing the managerial accounting in an organization, defines the most wide-spread forms of managerial accounting and describes the directions of problem solving during accounting system formation.
A. N. Nazarova
doaj  

Too Complex to Choose? The Role of Heuristics in Shaping Farmers' Willingness to Pay for Income Stabilization Tool in Italy

Agribusiness, EarlyView.
ABSTRACT European agriculture is increasingly exposed to economic instability driven by extreme weather events, market volatility, and geopolitical tensions. To manage these growing risks, farmers are encouraged to adopt innovative risk management strategies such as the Income Stabilization Tool (IST), which offers protection against severe income ...
Alice Stiletto, Ruggiero Rippo, Samuele Trestini, Elisa Giampietri, Roberta Raffaelli, Simone Cerroni   +5 more
wiley   +1 more source

Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany

Agribusiness, EarlyView.
ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever, Marius Michels, Oliver Musshoff   +2 more
wiley   +1 more source

Managerial Ownership and Accounting Conservativeness [PDF]

مطالعات مدیریت راهبردی, 2015
Company managers, with different motives, try to identify the fastest ways to achieve benefit, and to delay the losses and expenses. Conservativeness limits the capability and desire for such an opportunistic behavior of the managers.
Nasrollah Janafzaei, Mohsen Hasani
doaj  

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

Agribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda, Doria A. Medondjeu, Dorothy E. Fon, Stefan Sieber   +3 more
wiley   +1 more source

Deforestation and Efficiency: Insights From Forest Transition in the Brazilian Cerrado

Agribusiness, EarlyView.
ABSTRACT This paper estimates technical efficiency (TE) and environmental efficiency (EE) of agricultural production at the municipal level of the Brazilian Cerrado in 2006 and 2017, and investigates their underlying mechanisms in relation to forest transition theory.
Ricardo Muniz Simões, Cassiano Bragagnolo, Humberto Francisco Silva Spolador   +2 more
wiley   +1 more source

Capability Building and Learning: An Emergent Behavior Approach

International Journal of Management and Economics, 2014
Economics-based models of firms typically overlook management acts and capability development. We propose a model that analyzes the aggregate behavior of a population of firms resulting from both specific management decisions and learning processes, that
Andreu Rafael, Riverola Josep, Mª Rosanas Josep, Santiago Rafael de   +3 more
doaj   +1 more source

How Does Patient Capital Enhance Agribusiness Resilience? Evidence From Chinese Listed Agribusinesses

Agribusiness, EarlyView.
ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu, Jianling Qi, Liling Jiang, Ronghua Jin, Yuanhao Yu, Lingjing Zhang   +5 more
wiley   +1 more source

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

Agribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples, Trey Malone, J. Robert Sirrine   +2 more
wiley   +1 more source

Artificial Intelligence (AI) and Agribusiness: From Automation to Augmentation in a Global Context

Agribusiness, EarlyView.
Alexis H. Villacis
wiley   +1 more source