Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions...

The wine has its own place in the societies, involving several dimensions, since the socioeconomic until the cultural level. In fact, in various countries and regions, the wine has a marked cultural presence, or because it is usual to consume wine at meals, or because it is an important...

The purpose of this study is to serve as orientation and guidance to academics that are starting or currently developing their research within the field of dynamic capabilities, in order to enhance their knowledge about which are the key scientific journals, authors and articles shaping this...

The paper focuses on a current study on sustainable accounting as well as potential future research issues. 679 publications dealing with sustainable accounting produced between 2003 and 2022 were assessed using a bibliometric and visualization tool for the Web of Science cor collection database...

Over the past years, businesses have had to tackle the issues caused by numerous forces from political, technological and societal environment. The changes in the global market and increasing uncertainty require us to focus on disruptive innovations and to investigate this phenomenon from...

Banking performance has been regarded as a crucial factor of economic growth. Banks collect deposits from surplus and provide loans to the investors that contribute to the total economic growth. Recent development in the banking industry is channelling the funds and participating in economic...