Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Percentile Study of chi Distribution. Application to Response Time Data.
2020
As a continuation of our previous work, where a Maxwell&ndash
An outcome-based dynamic performance management approach to collaborative governance in crime control: insights from Malaysia
2019
The paper analyzes Malaysia’s experience in crime control. It offers insights on how a whole-of-government perspective, underpinned by a dynamic outcome-based performance management system, or DPM, supports governments in bringing about progress in crime reduction. Although not exhaustive of all factors contributing to crime control, the paper argues that DPM can make collaboration in designing and implementing policies for crime control more effective, by enabling policy-makers frame causal links between strategic resources, performance drivers and outcomes. The feedback-loops underlying the crime-control system’s behavior should be governed in a way that enables policy-makers to build up …
From Rhetoric to Practice: The Case of Spanish Local Government Reforms
2013
This paper aims to explore what performance management tools are implemented in practice in Spanish local governments and whether they have led to an improvement in public management and accountability. We also analyse the usefulness of performance reporting, comparing it with that of accrual financial reporting. The results show that most of the entities that have introduced performance indicators do not use them for decision-making or accountability. After two decades of reforms in financial and management systems, financial directors still consider that budgetary reporting is the most useful, basically because the control of expenditure is still based on the budget.
Determinants of performance drivers in online food delivery platforms: a dynamic performance management perspective
2022
PurposeThis study aims to demonstrate that the Dynamic Performance Management (DPM) framework, integrating performance management with system dynamics modelling, enables decision-makers to identify sustainable strategies in online food delivery platforms, thereby avoiding company failure.Design/methodology/approachThis study undertakes a multistep methodological approach. After the literature review, a retrospective case study approach was used. To build the DPM framework and the system dynamics simulation model, primary and secondary data were collected and analysed.FindingsThis study by adopting the DPM perspective highlights the critical role performance drivers play to assess the viabil…
New directions for the biopharma industry in Canada: modelling and empirical findings
2008
PurposeThe main purpose of this study is to identify features and trends shaping the business models currently prevailing in the Canadian biopharma industry, by disaggregating the business model analysis into four key areas: value creation, investment strategy, business strategy, success factorsDesign/methodology/approachResults arise from an empirical fieldwork of qualitative nature, undertaken by the end of 2004, involving deep interviews to a broad variety of key stakeholders of the biopharma industry in the Quebec region, including biopharma firms, large pharma firms, venture capital funds, research centers and recognized experts from consultancy firms and Universities.FindingsBiopharma…
Supporting the natural gas supply chain public policies through simulation methods: A dynamic performance management approach
2018
Natural gas is considered the transitional fuel par excellence between fossil and renewable sources, considering its low cost, greater efficiency and lesser impact on the environment. This is the reason why its demand levels have increased worldwide, requiring intervention of public and private stakeholders in order to meet these increments. The participation of diverse interconnected stakeholders (key actors) of the supplier-client form, constitutes a supply chain for natural gas, in which the effects of the application of public policy actions can be analysed in the time, using Dynamic Performance Management DPM methodology. The results of the model show the behaviour of the reserves, pro…
The impact of international influence on microbanks’ performance: A global survey
2011
NOTICE: this is the author’s version of a work that was accepted for publication in International Business Review. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in International Business Review, 20(2), 163-176. http://dx.doi.org/10.1016/j.ibusrev.2010.07.006 Microbanks serve micro-enterprises and poor people with financial services. This study examines how various aspects of international influence affect microbanks' financi…
Prospective study of sport dropout: A motivational analysis as a function of age and gender
2012
Abstract Introduction: This paper aimed to analyse the predictive ability of a self-determination theory (SDT) based model describing competitive sport dropout, and variance as a function of age and gender. Variables included in the model were: psychological need satisfaction, self-determined motivation, perceived conflict between sport and study, intention to practise sport, and dropout. Methods: A prospective study was performed over a period of 19 months. Variables considered as predictors of sport dropout were measured initially, and after 19 months persistence or dropout was assessed. The sample consisted of 857 athletes aged 11–19 (mean value 15.3; standard deviation = 1.77), 680 male…
L’évolution historique et théorique de l’information des entreprises: Prémisses pour une perspective généraliste dans l’étude du Reporting (The Theor…
2020
French Abstract: Avec la transposition en droit national de la directive 2014/95 /UE sur la divulgation d’informations non financieres par les grandes entreprises, la responsabilite sociale et environnementale a pris une nouvelle importance dans le recent debat comptable. Cet article s’eloigne notamment des developpements de ce sujet dans la Ragioneria italienne et dans la Comptabilite francaise venant proposer une approche generaliste du reporting d’entreprise englobant les deux types d’informations, financieres et non financieres. D’un point de vue historique, le theme de la responsabilite sociale et environnementale s’est progressivement developpe au XXe siecle, la recherche italienne et…
The problem and the solution of accounting in a text
1993
Abstract An interpretative reading of accounting texts published in management accounting journals is offered. The selected articles were read many times, but the phenomenological hermeneutic description is developed through a process of “three readings.” The first reading proposes that the texts share a pattern of preach: They start with an introduction, describe a failing accounting, and remind the reader that through change, better accounting is achievable. In the second reading it is noticed, however, that the idea of “defining a problem and finding a solution with the help of accounting” receives a very different expression in different articles. Consequently, the third reading suggest…