Purpose: This study aims to investigate the relationships among budget emphasis, budget planning models, and performance, to determine whether an emphasis on the budget has indirect effects on performance, in the presence of other budget planning characteristics as mediators....

Purpose – The purpose of this paper is to investigate the relationship between green management and environmental performance. This was accomplished by considering each operational element, including the supply and acquisition of upstream materials, research and development, manufacturing and...

Purpose: The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also...

The aim of this study was to identify appropriate indicators of human capital and clarify the relationship between investment in human capital and corporate value. We examined the relationship between proxy variables and corporate value, using empirical models to analyze the explanatory power of...