Search results for " Accounting"
showing 10 items of 1188 documents
Several Contemporary Economy Features, Consequences of Internet Expansion and I.C.T. Innovations in the World
2019
Abstract The Internet has reach half of the population of the planet and in the latest three years more than 700 millions users came on line from the emerging world. Most of them are coming now from the poorer population. This it may be a turning point for their economic development. This paper attempts to outline some possible future developments of the contemporary economy within the new digital transformation and development of internet firms in emerging markets, some of the pluses and minuses, some of the opportunities and threats brought by the expansion of the Internet and information and communication technologies at different levels. We will present some significant aspects about th…
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…
2011
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments t…
Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility
2021
In this conceptual article, we argue that defining corporate social responsibility (CSR) and corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify and analyze three important gray zones between CSR and CSI: (a) the role of harm and benefit, (b) the role of the a…
The Role of Work-Nonwork Boundary Management in Work Stress Recovery
2016
The aim of the present study conducted among 1,106 Finnish employees was to identify boundary management profiles based on cross-role interruption behaviors from work to nonwork and from nonwork to work. Adopting a person-oriented approach through latent profile analysis, 5 profiles were identified: Work Guardians (21% of the employees), Nonwork Guardians (14%), Integrators (25%), Separators (18%), and an Intermediate Group (22%). We then examined differences between these profiles with respect to recovery experiences ( psychological detachment from work, relaxation, mastery experiences, and control during off-job time) and recovery outcomes (vigor and exhaustion). Work Guardians had the po…
Validez Inicial de una Escala de Medición del Capital Intelectual en Universidades
2016
Problema: La dificultad para medir el capital intelectual en universidades latinoamericanas acentúa su poco interés, a pesar de su relevancia en la economía del conocimiento. Objetivo: Construir y validar una escala de medición del capital intelectual de universidades a partir de la Teoría de Recursos y Capacidades y un modelo de tres componentes (capital humano, capital estructural y capital relacional). Método: Esta escala la elaboró un grupo de expertos utilizando análisis de contenido. La prueba empírica fue con una muestra de conveniencia (n=742) de académicos, mandos medios y directivos de universidades mexicanas. Resultados y conclusiones: Con el análisis factorial exploratorio se de…
The Psychological Foundations of Management in Family Firms: Emotions, Memories, and Experiences
2021
Exploring the psychological foundations of management in family firms is necessary to understand why they formulate and implement strategies differently from nonfamily firms, and why and how family firm behavior varies across different family firms. Picone et al. (2021. The psychological foundations of management in family firms: Values, biases, and heuristics. Family Business Review, 34(1), 12-32) have proposed a conceptual framework for the psychological foundations of management in family business, examining how the values, biases, and heuristics of family firm members affect strategic decision-making and family firm outcomes. Drawing on this framework, we examine emotions, memories, an…
The Effects of Financial Crisis on the Organizational Reputation of Banks: An Empirical Analysis of Newspaper Articles
2018
The recent financial crisis has triggered an intense debate about the role of banks in society, presumably changing the criteria used in the evaluation of organizations. Against this backdrop, we investigate the changing role of banks’ organizational features in shaping different dimensions of banks’ organizational reputation. Using the media as an important evaluator, we measure the reputational dimension of visibility based on the frequency of newspaper articles and the reputational dimension of favorability based on the sentiment of newspaper articles. Drawing on social judgment research for developing our hypotheses, we expect that organizational features such as financial performance …
The Impact of Lbos on Investment Policies and Operations of Acquired French Firms
2002
This paper evaluates the extent that French LBO targets’ investment policy and operations can account for their overperformance discrepancy. Our empirical study has been carried out on 132 French LBOs between 1989 and 1994. The results show that the abnormal plunge in economic return cannot be explained by overinvestments or by inefficient working capital management. Nevertheless, abnormal increases in wages, supplies and/or sales price reductions appear to be prominent.
In auditor we trust: 44 years of research on the auditor-client relationship and future research directions
2021
Author’s accepted manuscript. This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com. Purpose—This study systematically reviews the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions. Design/Methodology/Approach—The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and published i…
Comparing the Impact of the Net Income Versus the Comprehensive Income Over the Share Price for Companies Listed on the Bucharest Stock Exchange
2020
Abstract As a consequence of adopting the IFRS in Romania, starting with 2012, for companies whose securities are admitted for trading on a regulated market, financial reporting demarches include ascertaining the comprehensive income in addition to the net income. The present paper aims at investigating how the share price evolves considering the level of the comprehensive income as compared to the reported net income, in a multiannual empirical study implying panel data analysis through Pooled OLS, Fixed Effects and Random Effects models processed through EViews. Furthermore, the informational and decisional utility of the two main forms of disclosed accounting results (the net income and …