Results 71 to 80 of about 208 (172)
SEBERAPA JAUH BELANJA PEGAWAI BERPERAN DALAM KORUPSI?
Jurnal Akuntansi MultiparadigmaAbstrak – Seberapa Jauh Belanja Pegawai Berperan dalam Korupsi? Tujuan Utama – Tujuan penelitian ini adalah untuk menguji secara empiris peran belanja pegawai dalam memoderasi faktor teori fraud pentagon pada korupsi di pemerintah daerah.
Isna Putri Rahmawati +1 more
doaj +1 more source
Evaluating Sustainability Through Business Processes Indicators: A Case Study
Journal of Software: Evolution and Process, Volume 37, Issue 8, August 2025.This paper presents a case study where a process to measure the sustainability of business processes is validated in the context of a higher education organization, although the proposal can be applied to organizations in any sector of activity. The so‐called Gaia method intents to enhance the Green BPM proposal by providing a systematic way to derive ...
Raimel Sobrino‐Duque +6 more
wiley +1 more source
Trump, Personalism, and US Administrative Capacity
Politics &Policy, Volume 53, Issue 4, August 2025.ABSTRACT Donald Trump represents an extraordinary degree of personalism in American politics, especially given the traditional power and capacity of the Republican Party and American democracy. A lesson Trump drew from his first term in office is that he needed to better institutionalize mechanisms of personal loyalty to deal with perceived betrayals ...
Donald Moynihan
wiley +1 more source
Strategic Management Journal, Volume 46, Issue 6, Page 1325-1362, June 2025.Abstract Research Summary Framing is critical for leaders who must build support for strategic renewal. While research has concentrated on renewal that replaces one set of capabilities with another, we explore a distinctive challenge: how leaders persuade stakeholders to endorse the reprioritization of resources toward a capability set that must ...
Ryan Raffaelli +3 more
wiley +1 more source
From logic to action on flourishing for all
Business and Society Review, Volume 130, Issue S1, Page S22-S32, Spring 2025.Abstract There is general agreement among sustainability professionals that sustainability needs to be implemented for all and not selectively for just a few. We argue that it is time to urgently act on sustainability and climate change. We suggest plausible actions by businesses, governments, consumers investors, and others.
Paul Shrivastava, John H. Grant
wiley +1 more source
Deep fakes and the Artificial Intelligence Act—An important signal or a missed opportunity?
Policy &Internet, Volume 16, Issue 4, Page 783-800, December 2024.Abstract The Artificial Intelligence Act (AI Act) adopted by the European Union might serve as a global regulatory reference point. Heated negotiations over the AI Act have shown that reconciling the interests of numerous stakeholders is not an easy task.
Mateusz Łabuz
wiley +1 more source
Politics &Policy, Volume 52, Issue 4, Page 874-891, August 2024.Abstract The rise of generative artificial intelligence (AI) has ignited a debate about its effects on the mis‐ and disinformation landscape. The doomsday scenarios of epistemic and information apocalypse presented for many years are recently being questioned, and the previous fears are called “overblown.” These phenomena are analyzed mostly through ...
Mateusz Łabuz, Christopher Nehring
wiley +1 more source
Cybersecurity carrots and sticks
American Business Law Journal, Volume 61, Issue 1, Page 5-29, Spring 2024.Abstract In an unsustainable trend, each year is touted as the worst on record for data and system breaches. 2020's dubious top distinction was exceeded across numerous metrics in 2021, and 2022's numbers set another unwanted record. The growing epidemic of ransomware, data breaches, and cyber‐enabled attacks pushes policymakers and business leaders to
Janine Hiller +2 more
wiley +1 more source
The Impact of Pentagon's Fraud Elements on Predicting Financial Report Fraud
Jurnal Akuntansi Bisnis Pelita BangsaThe present study aims to investigate the impact of fraudulent components within the Pentagon on its ability to predict the occurrence of financial report fraud. This research employs several independent variables, including financial targets, external pressure, liquidity, nature of the industry, audit opinion, proportion of independent commissioners ...
Dzikrie Yansyahid +1 more
openaire +1 more source
What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective
KnE Social Sciences, 2018 .
Muhsin ., Kardoyo ., A Nurkhin
openaire +2 more sources