Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Environmental Management Systems (Ems) - Control Instrument of the Impact of the Organization Activities on the Environment
2015
Abstract Due to the ability to create and use technology, the human being has found various ways to transform the resources of the Earth in all sorts of new materials, equipment and energy sources. At least since the last industrial revolution until now, each generation has added more technology to the received legacy, but at the same time, left the planet in a far more degraded state than the inherited condition. Within these changes, small and medium enterprises (SME) in their capacity as pillars of the economic development of a nation, have been compelled to change their previous strategies. Implementing an Environmental Management Systems (EMS) can be seen as the only way to connect the…
Individual variance in responsiveness to early computerized mathematics intervention
2015
Abstract We examined the effects of short, intensive computerized intervention in early number skills for kindergarteners with poor addition skills (below 1.5 SD ). The mathematical content of the software was hierarchically organized, starting from one-to-one correspondence, comparing and ordering, and proceeding via number concept and counting to basic addition. The results showed positive within-group effects for basic addition (Wilcoxon ES ( r ) = .59), verbal counting (.56), and the Number Sets Test (.45; see Geary, Bailey, & Hoard, 2009 ). The effects remained stable over a 9-week follow-up period. However, there was no significant between-group difference in terms of gain scores as c…
Les déterminants de la complexité des systèmes d’information comptables des dirigeants de PME : contingences culturelles et endogénéité
2018
Le premier objectif est d’étudier le lien entre les dimensions de la culture nationale et la complexité des systèmes d’information comptables (SIC) des dirigeants de PME. Le second est de contribuer au débat sur la présence potentielle de biais d’endogénéité dans les précédentes études réalisées sur le thème. Une régression multiple et un test d’Hausman ont été mobilisés en utilisant les réponses de 276 dirigeants de PME françaises, tunisiennes et syriennes. Les quatre dimensions de la culture proposées par Hofstede sont des déterminants significatifs de la complexité des SIC. Le test d’Hausman révèle que l’existence d’endogénéité est peu plausible.
Institutional Logics, ICT and Stability of Management Accounting
2009
The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to the fact that in military organisations, accountants’ tasks have traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and control) have been performed predominantly by military personnel, who can be called hybrid accountants. The data for this study consists of project memos and interviews with people involved in designing and imple…
The Economic Value of Volunteer Work
2010
Despite the socioeconomic interest that is associated with volunteer work, the practice of valuing it is limited, and few scientific advances have been made. In this context, this study first analyses why these advances are scarce, paying special attention to the limitations of micro- and macro-accounting systems, including volunteer work accounts. It then proposes a method with heuristic capacity for valuing the various economic dimensions of volunteer work. The third part of this article applies this proposal to social and environmental volunteer work in the Spanish region of Valencia. The conclusions bring to focus the fact that whereas the technical obstacles faced in conducting empiri…
Social accountability monitoring as an approach to promoting active citizenship in Tanzania
2019
Social accountability monitoring (SAM) is an approach widely employed by many civil society organizations to promote active participation of people in governance processes, especially in the context where government traditionally is dominant governance actor. This chapter scrutinizes certain attempts to promote change in current citizenship habits obtained through different forms of participation. It discusses how implementation of SAM initiatives encounters multiple context-based factors that affect the expected outcomes. The discussions draw illustrative experiences from local NGO working in Kondoa district to promote change of state-citizens relations in order to improve service delivery…
Impact of centrality on cooperative processes
2016
The solution of today's complex problems requires the grouping of task forces whose members are usually connected remotely over long physical distances and different time zones. Hence, understanding the effects of imposed communication patterns (i.e., who can communicate with whom) on group performance is important. Here, we use an agent-based model to explore the influence of the betweenness centrality of the nodes on the time the group requires to find the global maxima of NK-fitness landscapes. The agents cooperate by broadcasting messages, informing on their fitness to their neighbors, and use this information to copy the more successful agents in their neighborhood. We find that for ea…
Are social and entrepreneurial attitudes compatible?
2012
PurposeThe aim of this paper is to analyze the compatibility between entrepreneurial and social attitudes. Specifically, it seeks to analyze whether subjects with a more developed economic entrepreneurial attitude exhibit a less social attitude.Design/methodology/approachThe methodology integrates an economic experimental approach with a standard entrepreneurial intention questionnaire to analyze the interaction between entrepreneurial and social self‐perceptions and behavior.FindingsThere is empirical evidence that experimental entrepreneurial behavior (characterized by detecting an opportunity and accepting risk to take an economic advantage from it in laboratory experiments) reduces the …
A Social Insurance Accounting for a Notional Defined Contribution Scheme Combining Retirement and Long-Term Care Benefits
2018
This paper develops a social insurance accounting model for a notional defined contribution (NDC) scheme combining retirement and long-term care (LTC) contingencies. The procedure relies on standard double-entry bookkeeping and enables us to compile a “Swedish” type actuarial balance sheet (ABS) following a framework equivalent to an open group approach. This methodology is suitable for reporting the system’s solvency status and can show periodical changes in the system’s financial position by means of an income statement. The information underpinning the actuarial valuation is based on events and transactions that are verifiable at the valuation date, without considering expected future tr…
Die Qual der Wahl: Die Bedeutung des Regret bei Kaufentscheidungen
2003
Regret results from comparing the outcome of a chosen alternative to the outcome of a foregone alternative. Research shows that this emotion is highly relevant for consumer behavior and decision making, but in consumer research, only a few studies deal with regret. Most of these studies do not measure regret explicitly. And none of these studies include the antecedents of regret. They only examine the consequences of regret on consumer behavior, such as satisfaction. In contrast, the antecedents of regret, but not the consequences, has been a topic of interest in social psychology. Our research indicates that it is fruitful to analyze the antecedents of regret and its consequences together.…