Search results for "ACCOUNTING"
showing 10 items of 1961 documents
HISTÓRIAS CORPORATIVAS E A IDEIA DA AMÉRICA LATINA
2021
RESUMO O objetivo deste artigo é contribuir para uma grande variedade de perspectivas teóricas e configurações empíricas para gerar evidências cumulativas sobre a influência de legados históricos e capacidade organizacional para gerenciar o passado. Continuando com a perspectiva crítica que desafia o domínio das epistemologias anglo-saxônicas nos estudos de gestão e organização, realizamos um estudo empírico sobre uma companhia aérea multinacional cujos sucessos passados dependiam das fronteiras norte/sul anglo-latino-americanas. Analisamos as grandes narrativas da Pan American Airways (PAA) a partir dos arquivos corporativos da empresa a fim de determinar quais os discursos dominantes acer…
NUEVAS FORMAS DE REPORTING CORPORATIVO: INFORMACIÓN SOBRE LA HUELLA DE CARBONO EN ESPAÑA
2018
RESUMEN A raíz del Protocolo de Kioto, España crea el Registro Nacional de Huella de Carbono, Compensación y Proyectos de Absorción de Dióxido de Carbono mediante el Real Decreto 163/2014. Ello se constituye en una iniciativa pionera para potenciar que las empresas españolas den visibilidad a su compromiso en la reducción de sus emisiones de Gases de Efecto Invernadero (GEI). Bajo este contexto, la presente investigación explora los determinantes de la adhesión al Registro Nacional de Huella de Carbono español. Se realiza un estudio exploratorio de las características de las primeras empresas españolas que decidieron inscribir su huella de carbono, a través de un modelo de regresión logísti…
Market risk reporting in banking overcoming the limits of IAS/IFRS and Basel regulation
2017
Market risk in banking activity is becoming a more severe issue day by day for several reasons. Analysing it from a regulatory point of view is fundamental for assessing whether or not banks are in the conditions of disclosing a satisfactory degree of information about their market risk exposure. The two regulatory constraints to consider are International Accounting Standards (IAS/IFRS) and the Basel regulation. Both of them seem to put too many constraints on banks. They turn out to be over-over-regulated. Even if regulators put many efforts in trying to provide a useful regulation for banks' risk reporting and capital adequacy, we are still far from a good regulation. The regulatory proc…
Prácticas de alto rendimiento y compromiso afectivo: el papel mediador de la cultura organizacional en pymes colombianas
2022
En los últimos años ha cobrado importancia el efecto de las actitudes de los individuos en la productividad de la organización, razón por la que directivos han enfocado sus esfuerzos en consolidar una base de prácticas universales para promover mejores rendimientos. El fin de este artículo es analizar si la cultura organizacional cumple una función mediadora en la relación con prácticas de alto rendimiento y compromiso afectivo, distinguiendo entre las prácticas que dicen implantar los directivos y las percibidas por empleados. Se utilizan ecuaciones estructurales en una muestra de 601 individuos y 50 directores de recursos humanos en pymes de Colombia. Los resultados no permiten afirmar qu…
Low-cost trends in audit fees and their impact on service quality
2018
Abstract The 2008 financial crisis has transformed the business environment. The number of audited firms has fallen considerably since the crisis, leading to a reduction in the cost of auditing services as a result of fierce competition among auditors. This drop in audit fees is of great concern for audited firms because it may be correlated with a fall in audit service quality. Such a fall in quality ultimately harms the prestige of audited firms and therefore negatively affects their profits. Based on an application of fuzzy-set qualitative comparative analysis (fsQCA), this paper analyzes the quality of audit services following a drop in the fees charged by auditors. The factors analyzed…
Supply chain – marketing integration: How do European SMEs go to China via the New Silk Road
2018
Purpose The purpose of this paper is to discuss China’s New Silk Road initiative as an opportunity for European small and medium-sized enterprises (SMEs) to export to Chinese market. It offers research propositions on redefining the business process of European SMEs and Chinese importers in light of the initiative. Design/methodology/approach SMEs’ export barriers, particularly in SCM and marketing, are identified through literature review. Then they are discussed in accordance with the measures that New Silk Road proposed. Findings Logistic infrastructure development under the New Silk Road significantly lowers the supply chain barrier. Marketing remains a challenge for European SMEs to e…
¿Quién paga, quién gana? El caso de la venta del BdV
2016
ResumenEl proceso de venta del Banco de Valencia gestionado por el FROB duró 10 días. La venta se adjudicó a CaixaBank por un euro después de recibir 5.500 millones de fondos públicos. El informe de Oliver Wyman de 2012 motivó dicha reanudación. En él se estimaban unas necesidades de 1.846 millones en el escenario base, escenario que ha sido peor que el real.Este trabajo analiza el valor del BdV. Los resultados indican que el valor mínimo del BdV para CaixaBank es de más de 4.000 millones de euros. Sin embargo, no se ha podido determinar el porqué de esta diferencia. Diferencia reconocida en las cuentas de CaixaBank. Sin embargo, el precio pagado, un euro, después de un sacrificio muy impor…
Marketing de l'Art et de la Culture
2009
2e édition; International audience; Les organisations culturelles modernes ont besoin d'une démarche et d'outils marketing rigoureux adaptés à leurs spécificités. Cet ouvrage de référence poursuit un double objectif : éclairer le lecteur sur les caractéristiques du secteur et définir les enjeux stratégiques et outils opérationnels du marketing dans les principaux domaines des arts et de la culture (spectacle vivant, patrimoine, industries culturelles). Dans le secteur des arts et de la culture le marketing souffre d'un fort déficit d'image. Pourtant qu'il s'agisse de lancer des projets, de nouer des relations avec des partenaires, d'attirer et de fidéliser des publics, de démocratiser l'acc…
Integrated Reporting, Connectivity, and Social Media
2016
Leading companies worldwide are increasingly concerned about stakeholders’ needs. They include sustainability initiatives regarding the environment and the community in their business strategy and adopt a new way of communication with stakeholders, that is, the Integrated Report (IR). This document should include in just one document the information traditionally provided in the annual report, the sustainability report, and the corporate governance report. This article presents the IR phenomenon and pays special attention to the key concept of “connectivity,” according to the International Integrated Reporting Council (IIRC). However, Internet and digital technologies have provided new chan…
Accrual financial reporting in the public sector: is it a reality?
2014
Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental european countries, including spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual- based financial information coexist. this may create problems for the full implementation of accrual financial statements. this paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual- based financial figures are significan…