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Developing a business model for an oil company by integrating sustainable development goals
Chistopolova, Zhanna; Kaspina, Roza - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 449-460). 2022
Persistent link: https://www.econbiz.de/10013449218
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Towards Digitally Transforming Accounting and Business Processes : Proceedings of the International Conference of Accounting and Business iCAB, Johannesburg 2023
Moloi, Tankiso (ed.); George, Babu (ed.) - International Conference of Accounting and Business … - 2024
Performance of the Top 100 JSE-listed Companies -- Chapter 2. The Role of Tax Transparency Reporting in Corporate Governance and … Social Responsibility Reporting -- Chapter 3. The Role of the Peer Mentorship Programme in Enabling Students to Be Resilient …
Persistent link: https://www.econbiz.de/10014451765
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Rechnungswesenorientierte Unternehmensbewertung - Einsatz und Eignung der kennzahlenorientierten Fundamentalanalyse bei der Erweiterung LIM-gestützter Bewertungsverfahren
Falkum, Alexander - 2011
Bereits in der ersten Hälfte des letzten Jahrhunderts wurden rechnungswesenorientierte Unternehmensbewertungsverfahren entwickelt. Insbesondere ist in diesem Zusammenhang der auf den Theorien von Preinreich (1937) und Lücke (1955) zurückzuführende Residualgewinnansatz zu nennen, bei dem sich...
Persistent link: https://www.econbiz.de/10009433705
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The potential of management accounting and control in global operations : profitability-driven service business development
Lindholm, Anni; Laine, Teemu Juhani; Suomala, Petri - In: Journal of service theory and practice : JSTP 27 (2017) 1, pp. 496-514
Persistent link: https://www.econbiz.de/10011627201
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A dramaturgical accounting of cooperative performance indicators
Corrigan, Lawrence T.; Rixon, Daphne - In: Qualitative research in accounting & management : QRAM 14 (2017) 1, pp. 60-80
Persistent link: https://www.econbiz.de/10011705788
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Approach regarding a framework for risk reporting in order to enhance the related good practices
Nichita, Mirela; Țurlea, Carmen - In: Amfiteatru economic : an economic and business research … 17 (2015) 40, pp. 1108-1121
characteristics (fundamental and enhancing). The financial crisis emphasized the limits of financial reporting who has been unable to … corporate reporting, stating that the annual report is no longer a useful tool. Due to the current changes in business … position and performance). Our research suggests a framework for risk reporting with the main goal of improving the good …
Persistent link: https://www.econbiz.de/10011823102
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Causal inference in accounting research
Gow, Ian D.; Larcker, David F.; Reiss, Peter C. - 2016
This paper examines the approaches accounting researchers use to draw causal inferences using observational (or non-experimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well-known difficulties in doing so. While some recent papers seek to...
Persistent link: https://www.econbiz.de/10011493334
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Schumpeter's Economic Theory and the Dynamic Accounting View of the Firm : Neglected Pages from the Theory of Economic Development
Biondi, Yuri - 2008
The first English translation of some of Schumpeter's (1926) pages of the quot;Theory of Economic Developmentquot; is presented. These neglected pages are remarkable because they significantly add to Schumpeter's masterpiece on a number of issues concerned with accounting, law and economics of...
Persistent link: https://www.econbiz.de/10012770224
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The Blockchain Evolution and Revolution of Accounting
George, Kimberlyn - 2020
applications of blockchain technology in finance, auditing, financial reporting and supply chain. We first discuss the … innovative uses of blockchain in auditing and financial reporting, keeping in mind the limitations of its application. Finally …
Persistent link: https://www.econbiz.de/10012824613
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Financial Reporting for Sustainable Development : Critical Insights Into IFRS Implementation in the European Union
Palea, Vera - 2019
-implementation assessment of International Financial Reporting Standards (IFRS) adoption relative to the European Union's (EU's) fundamental …
Persistent link: https://www.econbiz.de/10012893567