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A Study of Alliance Dynamics, Accounting and Trust-As-Practice
Mahama, Habib - 2016
Adapting Callon's three-phased model of translation, this paper investigates the formation and development of an outsourcing alliance. It also maps the changing connections between trust and accounting. Instead of theorising trust as a noun, the paper defines trust as situated practice: an...
Persistent link: https://www.econbiz.de/10012993857
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CFO Narcissism and Financial Reporting Quality
Ham, Charles (Chad) - 2017
earnings management, less timely loss recognition, weaker internal control quality, and a higher probability of restatements …
Persistent link: https://www.econbiz.de/10012971992
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NPM's 'Ideals' About the Accountability and Control of Outsourced Activities : Tough, But Realizable, or a Utopian Dream?
ter Bogt, Henk J. - 2020
This paper analyses the accountability and control process of activities outsourced by municipali-ties in the … Netherlands. The focus is twofold: 1) on the accountability and control process be-tween the external party and the municipality … accountability and control relationship in the Dutch local government sector. The research shows the importance of the provision of …
Persistent link: https://www.econbiz.de/10012851648
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The Balanced Scorecard - dinosaur or giant?
Schulke, Arne - 2020
No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...
Persistent link: https://www.econbiz.de/10012215116
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Writing Accounting and Management History : Insights from Unorthodox Music Historiography
Zan, Luca - 2009
Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history...
Persistent link: https://www.econbiz.de/10012766976
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Tangible Assets Audit in Construction Entities
Marian, Grigore - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 612-616
financial statements. An important stage in applying the substantive procedures is represented by auditing the internal control … from the point of view of its efficiency, because the discovery of disparities or errors in the tangible assets accounting …
Persistent link: https://www.econbiz.de/10010940592
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Qual a importância da Auditoria Operacional nas PME Portuguesas?
Meira, Liliana; Peixoto, Joao Paulo - 2017
Atualmente, as organizações enfrentam vários desafios, por exemplo, as suas transações organizacionais crescem em volume e complexidade e estão a viver em ambientes de negócios altamente regulamentados. Portanto, os mecanismos de controlo e monitorização são necessários para avaliar e...
Persistent link: https://www.econbiz.de/10015256662
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Earnings management for sustainability: the surplus income model of sustainable development
Ozili, Peterson K - 2023
The purpose of this paper is to develop a new model or approach to earnings management for sustainability. The challenges posed by climate change and environmental degradation have stimulated interest in sustainability. But such interest has not led to the development of new models that...
Persistent link: https://www.econbiz.de/10015270820
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Evaluation of the effectiveness of internal audit in Greek hotel business
Karagiorgos, Theofanis; Drogalas, George; Giovanis, Nikolaos - In: International Journal of Economic Sciences and Applied … 4 (2011) 1, pp. 19-34
internal control system and performance of internal auditing in Greek hotel business. According to up-to-date theoretical and …
Persistent link: https://www.econbiz.de/10010289388
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SMALL BUSINESS DEVELOPMENT DURING THE CRISIS
Briciu, Sorin; Groza, Constantin; Putan, Alina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 2-2
In a modern economy SMEs have to function beside the large enterprises in anefficient way. Both large enterprises and small enterprises have a role and weighted well defined onthe market, in the light of the priorities on which the economy and social structure requires. In theperiod of crisis,...
Persistent link: https://www.econbiz.de/10010838709