Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas
2007
Cet article presente les resultats d’une enquete exploratoire dont l’objet est l’etude des rapports entre l’automatisation des tableaux de bord et la coherence du controle de gestion. A partir de deux cas juges exemplaires, celui d’une entreprise industrielle et celui d’une banque, nous etudions cette relation sous l’angle du partage des representations et de la coherence des comportements. Il en ressort que l’augmentation de la formalisation ne cree pas davantage de rigidite mais produit au contraire plus de dynamique ou de continuite et de permanence. Cependant, les resultats montrent aussi la limite d’une gestion automatique de la coherence dans la mesure ou les informations necessaires …
As inovações em contabilidade governamental na américa latina: o caso da Colômbia
2012
En este trabajo se aborda la reforma de la contabilidad gubernamental en Colombia -iniciada en 1991 y que se extiende hasta la actualidad- buscando contribuir a la comprensión de la génesis y del desarrollo del Sistema Contable Público Colombiano. Un elemento novedoso reside en documentar parte del proceso de adaptación de las International Public Sector Accounting Standards, IPSAS, a un contexto específico. Así, la pregunta central del documento es: ¿Puede considerarse el proceso desarrollado en la contabilidad gubernamental en Colombia como una innovación? Desde un enfoque descriptivo y analítico, soportado en documentos públicos y en fuentes secundarias, los autores caracterizan lo acont…
Decentering, Acceptance, and Non-Attachment : Challenging the Question "Is It Me?"
2021
Among mindfulness measures the three constructs acceptance, decentering, and non-attachment are psychometrically closely related, despite their apparent semantic differences. These three facets present robust psychometric features and can be considered core themes in most “third wave” clinical models. The aim of the present study was to explore the apparently different content domains (acceptance, decentering, and non-attachment) by administering various psychometric scales in a large sample of 608 volunteers. Resilience and depression were also assessed. Exploratory and confirmatory factor analyses performed in two randomly selected subsamples showed a bifactor approximation. The explained…
Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil
2012
Nas últimas décadas a contabilidade gerencial teve um desenvolvimento acentuado, com inclusão de novos temas e métodos de investigação, revistas exclusivas, e principalmente estudos com perspectivas multidisciplinares. Uma das formas de perceber e entender esse nível de desenvolvimento é estudar suas publicações nas principais revistas. Assim, o objetivo é realizar um estudo comparativo sobre contabilidade gerencial entre a Espanha e o Brasil. Para tanto, foram selecionados 421 artigos de sete revistas espanholas de contabilidade listadas no IN-RECS (Índice de Impacto das Revistas Espanholas de Ciências Sociais), e 245 artigos de seis revistas brasileiras listadas na Capes. Por tanto, anali…
Csr communication strategies of Colombian business groups: an analysis of corporate reports
2018
ABSTRACT: The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communi…
Controllo di gestione nelle PMI e consulenti esterni
2019
L'articolo considera, a partire da un'indagine di campo su un campione di professionisti, il loro ruolo, in particolare quello degli esperti contabili e dei dottori commercialisti, nella diffusione degli strumenti e delle metodiche del controllo di gestione nell'ambito delle PMI. Management control in SMEs and external consultants. The issue of management control in small and medium-sized enterprises has long been the subject of scientific debate, as well as a key point of professionals’ interest. Starting from the recognition of the role played by the latter, this paper aims to investigate the type and level of dissemination of management control tools in SMEs by adopting the perspective o…
Responsible Investment: Taxes and Paradoxes
2017
Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…
Facing the Normative Challenges : The Potential of Reflexive Historical Research
2016
This article explores methodological problems of qualitative research templates, that is, the Eisenhardt and the Gioia case study approaches, which are relevant for the business and society (B&S) scholarship and outlines a reflexive historical research methodology that has the potential to face these challenges. Building on Hans-Georg Gadamer’s philosophical hermeneutics, we draw critical attention to qualitative B&S research and frame the methodological problems identified as the normative challenges of qualitative research, that is, to productively deal with both the researchers’ norms and the research subjects’ norms. We then introduce the reflexive historical case study (RHCS), …
A comparison between Japanese and French cost management-Contingency and institutional perspectives
2018
National audience; From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-Stated. Notwithstanding the cultural dominance of English-speaking countries on management, non-English speaking countries keep strong institutional and cultural roots that still influence their ways of managing companies. This is the case when looking at management accounting and more especially at cost accounting and cost management practices (now cost accounting/management). This paper, based on contingency and insti…
The elasticity of a random variable as a tool for measuring and assessing risks
2022
Elasticity is a very popular concept in economics and physics, recently exported and reinterpreted in the statistical field, where it has given form to the so-called elasticity function. This function has proved to be a very useful tool for quantifying and evaluating risks, with applications in disciplines as varied as public health and financial risk management. In this study, we consider the elasticity function in random terms, defining its probability distribution, which allows us to measure for each stochastic process the probability of finding elastic or inelastic situations (i.e., with elasticities greater or less than 1). This new tool, together with new results on the most notable p…