Results 51 to 60 of about 24,974 (146)

Reproduction of efficiency through management accounting practices: Socio‐economic, environmental, and human consequences of NPM reforms

open access: yesFinancial Accountability &Management, Volume 40, Issue 4, Page 475-497, November 2024.
Abstract Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the efficiency‐driven approaches adopted by a large stated‐owned public company in Latin America (Latin American Multiutility Conglomerate [LAMC]) implicitly resulted in triggering a dam disaster with far‐reaching socio‐economic, environmental, and human ...
Claudia Barrios‐Álvarez   +4 more
wiley   +1 more source

International trade between Spain-Morocco-Portugal: are there any opportunities for optical products? [PDF]

open access: yes, 2016
This paper deals with the international trade interrelations between Spain and its closest neighbours to the South and West: Portugal and Morocco. It analyses the importance of optical products in the trade balance with those countries.
Barrera Lozano, Margarita Inmaculada
core  

The power of ethical words

open access: yesBusiness Ethics, the Environment &Responsibility, Volume 33, Issue 4, Page 547-567, October 2024.
Abstract In this research, we analyse the impact of the inclusion of ethical expressions in the prospectuses of socially responsible (SR) mutual funds on money flows. We contribute to the existing literature by proposing a text‐based measure that integrates three attributes that are relevant to whether clients are attracted: exclusiveness, intensity ...
Mercedes Alda   +2 more
wiley   +1 more source

Key Sectors Analysis of the Spanish Economy Using a Social Accounting Matrix for 2007 [PDF]

open access: yes, 2013
Las matrices de Contabilidad Social constituyen una importante base de datos que proporcionan información relevante sobre la estructura económica y social de un área para un determinado período de tiempo.
Cansino Muñoz-Repiso, José Manuel   +3 more
core  

Corporate governance and financial performance: Reframing their relationship in the context of climate change

open access: yesCorporate Social Responsibility and Environmental Management, Volume 31, Issue 3, Page 1493-1509, May 2024.
Abstract In addressing the challenges of climate change (CC), companies face the difficult task of reconciling long‐term environmental goals and short‐term financial interests. In this paper, we argue that that effective climate governance enables companies to balance both objectives, supporting a business case for CC action.
Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

Impacto del desempeño de los estudiantes en una metodología de evaluación continua en Moodle en el examen final [PDF]

open access: yes, 2017
Este trabajo examina la diferente evolución del rendimiento de los estudiantes en cuestionarios online y su impacto en la calificación final. Esta innovadora técnica se ha utilizado en un grupo de un curso introductorio de contabilidad financiera con 8 ...
Merello, Paloma, Zorio-Grima, Ana
core  

Firm innovation as a business strategy of CEO power: Does national culture matter?

open access: yesBusiness Strategy and the Environment, Volume 33, Issue 3, Page 1865-1886, March 2024.
Abstract The influence of chief executive officer (CEO) power on innovation has only briefly been the subject of study thus far creating a need for further exploration. The purpose of this research is to provide more evidence of the impact of CEO power on innovation as a business strategy. We also address the moderating effect that national culture has
María Consuelo Pucheta‐Martínez   +1 more
wiley   +1 more source

Causal matrix approach to structural change analysis: an application to Andalusian economy [PDF]

open access: yes, 2011
El objetivo de este trabajo es analizar el cambio que se ha producido en la estructura económica de Andalucía entre los años 2000 y 2005, mediante el uso de las matrices de contabilidad social.
Cardenete Flores, Manuel Alejandro   +1 more
core   +6 more sources

Metodología de la Matriz Causal para el análisis del cambio estructural: una aplicación para la economía andaluza

open access: yesInvestigaciones Regionales - Journal of Regional Research, 2011
El objetivo de este trabajo es analizar el cambio que se ha producido en la estructura económica de Andalucía entre los años 2000 y 2005, mediante el uso de las matrices de contabilidad social.
Manuel Alejandro Cardenete   +1 more
doaj  

Crecimiento económico y reducción de la pobreza: un estudio multisectorial de Tanzania, Sudáfrica y Túnez

open access: yesApuntes del CENES
Este artículo examina la relación entre crecimiento  económico y reducción de la pobreza en Tanzania, Sudáfrica y Túnez, y destaca que su intensidad y  persistencia dependen de la estructura productiva, la calidad del empleo y la capacidad institucional
Omar Chaban-García   +1 more
doaj   +1 more source

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