Showing 1 - 10 of 443
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
There is currently considerable interest in the topic of internal audit and its contribution to exact management of any …
Persistent link: https://www.econbiz.de/10010289388
One of the most pervasive topics in public management discussions in recent decades is the notion of user orientation … voice is transformed into management objects, which are then further translated into organizationally “useful” information … different types of organizations deploy distinct methods of accounting, which nevertheless make user feedback useful in similar …
Persistent link: https://www.econbiz.de/10012428671
Nonprofit organizations (NPOs) and social enterprises are increasingly under pressure to justify their use of resources and report their impact on society. Frameworks that monetize social value such as social return on investment (SROI) have emerged as a response. The existing literature...
Persistent link: https://www.econbiz.de/10012428774
The new economy and the knowledge-based society brought significant changes in all the areas of our daily lives. Also, the COVID-19 pandemic and the COVID-19 crisis implicated tremendous transformations in all the domains, on the one hand, threatening the balance of our society and, on the other...
Persistent link: https://www.econbiz.de/10013201205
Geschlechterquoten sind ein effektives Instrument, um den Frauenanteil in Spitzengremien großer Unternehmen in Europa zu erhöhen. Dabei unterscheiden sich die Quotenregelungen mitunter stark zwischen den einzelnen Ländern, etwa mit Blick auf die Zahl der betroffenen Unternehmen, die konkreten...
Persistent link: https://www.econbiz.de/10013163766
Persistent link: https://www.econbiz.de/10011294910
Persistent link: https://www.econbiz.de/10011696419
Persistent link: https://www.econbiz.de/10011696422
Persistent link: https://www.econbiz.de/10011696462