Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Absorption of European Funds by Romania During 2014-2020
2021
Abstract The time span between 2014 and 2020 constitutes a new, multi-annual financial framework. During this time, by negotiating with the European Union, Romania received financing through 5 major types of funds which were part of the European Structural Investments Funds (ESIF) and which were structured in six major Operational Programs, the most consistent of which is POIM - The Major Infrastructure Operational Program (MIOP). Within this financial framework, Romania needs to improve its absorption of funds based on the experience gained in the previous framework, with regards to issues like bureaucracy, corruption, lack of qualified personnel for the implementation of projects, the tra…
Bilancio dello Stato italiano e contesti socio-economici. Un’analisi evolutiva in chiave economico-aziendale.
2020
Il volume analizza l'evoluzione del bilancio dello Stato italiano alla luce delle influenze dei principali contesti che hanno inciso sui suoi cambiamenti. In particolare, si mettono in evidenza le relazioni esistenti fra i contesti economico-sociali e le funzioni assegnate al bilancio dello Stato. I risultati della ricerca mostrano come nel contesto della finanza pubblica neutrale, il bilancio dello Stato sia essenzialmente uno strumento accertativo-contabile e di rendicontazione. Con il passaggio al contesto della finanza pubblica attiva, il bilancio pubblico diventa uno strumento a servizio della programmazione economica. Successivamente, nel contesto dell'aziendalizzazione della pubblica…
The Case Study in Family Business : An Analysis of Current Research Practices and Recommendations
2016
In this study, we identified and analyzed 75 articles in the family business (FB) literature between 2000 and 2014 as to the case study design they adopted. We found that the positivistic case study approach is the FB disciplinary convention. The two alternative approaches of critical realism and interpretivism are used to a significantly lesser extent. We anticipate that in the future the positivistic approach will continue to be used widely. The other two approaches can be employed to a higher extent since their use is likely to contribute to a scientific pluralism in FB case study research.
Stock Market Integration and the Global Financial Crisis
2014
We study the dynamics of stock market integration and its consequences during the recent financial crisis for twenty-three developed and sixty emerging markets. We find that integration increased slightly for emerging markets but decreased for developed countries during the crisis. Moreover, we argue that the high degree of integration propagated the crisis across the global financial markets at the beginning of the crisis, but it had little effect during the crisis. We also find that integration is mostly affected by financial openness, the institutional environment, and global financial uncertainty but that these determinants vary slightly between emerging and developed markets.
Reputation and financial reporting in Finnish public organizations
2021
PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the…
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
2014
Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…
LES PUBLICATIONS FRANCAISES EN COMPTABILITE ET CONTROLE DE GESTION SUR LA PERIODE 1994-2003 : UN ETAT DES LIEUX
2005
This study provides results about the French academic production in Financial and Management Accounting. We focus on the most productive authors and institutions and the most influential French scholars. It also relates to the academic journals to evaluate their influence. This study is based on the articles published in the four main French academic journals (Comptabilité Contrôle Audit ; Finance Contrôle Stratégie ; Revue Française de Gestion ; Sciences de Gestion/Economies et Sociétés), between 1994 and 2003 (a ten-year period) and the academic cited works in these articles.
The Car Resequencing Problem with Pull-Off Tables
2011
AbstractThe car sequencing problem determines sequences of different car models launched down a mixed- model assembly line. To avoid work overloads of workforce, car sequencing restricts the maximum occurrence of labor-intensive options, e.g., a sunroof, by applying sequencing rules. We consider this problem in a resequencing context, where a given number of buffers (denoted as pull-off tables) is available for rearranging a stirred sequence. The problem is formalized and suited solution procedures are developed. A lower bound and a dominance rule are introduced which both reduce the running time of our graph approach. Finally, a real-world resequencing setting is investigated.
El efecto moderador de la edad en la relación entre el valor percibido, las TIC del minorista y la lealtad del cliente
2010
AbstractInformation and communication technology (ICT) may represent a source of benefits for retailers. However, there is a debate in the literature on how ICT influences customer-supplier relationships. In addition, the evidence on the effect of age on consumer attitudes towards retail technological solutions is not conclusive. This paper proposes and tests a model to analyze the influence of retail ICT on consumer loyalty towards the retailer, as well as to assess the moderating role of consumer age on this relationship. As a result, customer assessment of retail ICT, together with perceived value, exerts a positive influence on consumer commitment and satisfaction, being the latter an a…
The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden
2008
This paper provides the first estimate of the actuarial balance of the Spanish contributory pension system for the old-age contingency, based on official data. The main accounting entries are developed from the principles of double-entry bookkeeping. The novel entry in the balance sheet, entitled the ‘contribution asset’ or ‘hidden asset’, is at the centre of the theoretical discussion. A comparison between the official balance sheet for the Swedish notional account system and our balance sheet for the Spanish contributory pension system is also provided. The main finding is that the Spanish pension system has an insolvency rate of 31.4 per cent. The policy implication is that unless curren…