Showing 1 - 10 of 192
Marketing is commonly assumed to be responsible for the consumer society with its hedonistic lifestyle and for undermining other cultures by its materialistic stance. This, for many critics, is the dark side of consumer marketing, undermining its ethical standing. This paper considers the...
Persistent link: https://www.econbiz.de/10014722021
, namely, defining sustainability within the industry, materiality and independent external assurance and sustainable … materiality and external assurance are not treated comprehensively within the industry, which undermines the credibility of the … it defines sustainability, to extend its sustainability reporting to embrace materiality and external assurance and to …
Persistent link: https://www.econbiz.de/10014765158
The absence of clear guidelines as to how materiality should be judged has created problems for accountants and …), with respect to the appropriate materiality threshold. Based on past research concludes that industry, an important … contextual variable in materiality judgements, may be responsible for the inconsistencies in judgements in the past. The close …
Persistent link: https://www.econbiz.de/10014929510
In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and … issues. This paper compares the different positions in respect of audit risk, materiality and judgement that have been …
Persistent link: https://www.econbiz.de/10014940973
The “new public management” (NPM) “reforms” have been extensive in the public sector in the UK. The paper’s primary focus is on the managerial and organizational effects of these accounting and finance‐led changes in the specific context of schools and GP practices. Central to the...
Persistent link: https://www.econbiz.de/10014641616
The compatibility between the implementation of information and communication technologies (ICTs) strategies and the bottom‐up approach in the developmental process is assessed. In order to put the theoretical arguments into practice, the existing benefits and obstacles of implementing such...
Persistent link: https://www.econbiz.de/10014671338
States that although Japan's pharmaceutical industry has succeeded in steadily advancing its total sales revenues in recent years, its market share of worldwide volume has actually retreated slightly. Its major competitor continues to be the USA, while its three top European rivals: Germany,...
Persistent link: https://www.econbiz.de/10014675754
As competition abounds, the efficient organization of a company's supply chain is a vital success factor for companies in today's business world. In recent years, electronic hubs have received great attention, providing buyers and suppliers alike with a means of structuring and streamlining...
Persistent link: https://www.econbiz.de/10014683191
Presents a methodology which library managers can use to make necessary changes to their departments. The business system review is a methodology to develop strategies to make the library's workflow more efficient to meet its goals. The steps outlined address two aspects of change: analysis of...
Persistent link: https://www.econbiz.de/10014687356
This article introduces the balanced scorecard model from Kaplan and Norton and makes a proposition about its application on communications by showing the case of the Corporate Relations & Communications division of Siemens Corporation in Argentina.
Persistent link: https://www.econbiz.de/10014691549