Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Business Sustainable Competitiveness a Synergistic, Long-Run Approach of a Company's Resources and Results
2018
Abstract Business sustainable competitiveness is a very complex concept. This complexity generates a variety of possibilities to define, to measure and to test it. The purpose of the paper is to develop the concept of businessness (for business sustainable competitiveness) by leveraging productivity, profitability, effectiveness and sustainability, at firm level. The interrelations between them, in terms of revenues per employee, return on assets, total assets turnover and Dow Jones Sustainability Index, were integrated into models/functions in order to develop, test and apply businessness. The article is about proposing functions (by using multiple discriminant analysis) in order to measur…
Entrepreneurship and small businesses in Russia: A review of empirical research
2011
PurposeEntrepreneurship and small businesses in Russia have been of academic interest for over 15 years. This paper seeks to bring together current knowledge concerning the phenomenon, and to suggest further directions for research.Design/methodology/approachThe study consists of a systematic review of 48 refereed empirical articles on entrepreneurship and small businesses in Russia.FindingsFrom the articles reviewed it appears that entrepreneurs in Russia use non‐material resources to overcome the financial and institutional obstacles, which still seem to afflict the market. However, theoretical and methodological issues are, in many cases, poorly reported and this undermines the scientifi…
Corporate Sustainability – From a Fuzzy Concept to a Coherent Reality
2018
Abstract During the last few decades, the search for sustainability has experienced a tremendous momentum, encompassing all the levels of the global system. Fuelled by complex (both proactive and reactive) motivators, the process has surpassed the characteristics of an intellectual endeavor – more preoccupied by idealist goals, and less focused on the actual means to achieve them – and has proved that it can successfully be transposed into the corporate real world – of decision making, objective assessment, and relentless scrutiny. The paper aims to (broadly) explore the world of the most sustainable corporations – based on a descriptive (factual and dynamic) analysis of Corporate Knight’s …
Some Insights on the Changing Architecture of the World’s Top 100 Multinationals
2016
Abstract Premise: globalization represents both the fertile background and the accountable foreground that accompanies the evolution of TNCs/MNEs, within a self-enforcing spiral of co-evolution which gratifies the winners and discards the losers. Argument: UNCTAD’s Top 100 non-financial TNCs/MNEs gathers together, since 1993, some of the most prominent winners of the above mentioned processes, making this instrument one of the best indicators and benchmarks in terms of both globalization and transnationalization – when analyzed at a given moment in time (for a particular year), and even more relevant when analyzed dynamically and by comparison. Context: two major global shifts have occurred…
The Complexity of Risk and Uncertainty Assessment
2017
Abstract Risk reduction means diminishing uncertainties and strengthening the knowledge. There are many ways in which undesirable surprises can be understood and controlled, but the dominating one is the risk approach, on the basis of risk conceptualization, evaluation and risk management. Across time, many progresses have been accomplished in the field of risk, connected not only to the conceptual part, but also to the empirical procedures. Despite this, the premise of this domain is being represented to a substantial extend by theories and practices. This is why it is indispensable to search for trends in the risk framework, to reveal whether further development should be desired and if u…
Conceptualizing a Framework: A Critical Review of the Development of Change Management Theories
2020
Abstract Although approaches to manage change dated back to as early as human history, managing effective change is still the topic of today’s debates. One of the undeniable facts about this is that change per se keeps changing, and so does its management methodology. While this fact comes, on the one hand, to validate the reason why none of the early theories stands relevant across time, it, on the other hand, proofs that change methodology is certainly fluid, giving no room for an approach to really last. An effective change is achievable [not] by a prescription, but by a thorough consolidation of the various aspects relevant to change. This paper aims therefore at identifying those [mana…
From The Lisbon Strategy To Europe 2020
2015
Abstract The idea of a Western Europe economic recovery occurs after World War II. First as a common market, and later, after enlargement towards Central and Eastern Europe as the single internal market. Due to the new challenges with which the global economy was faced, the longterm and short-term European economy needs a coherent growth economic strategy; the success of this strategy depends on joint action. Expanding the European economy is a continuous and irreversible process, yet it advances too slowly. The Lisbon strategy is a commitment to revive the European economy in all sectors. At 5 years after implementation of this strategy it was found that the results are insufficient, so me…
The Relationship Between Entrepreneurship and Digitalization - Spotlight on the EU Countries
2020
Abstract In the current context of the modern world, economies depend on a dynamic innovative environment, the innovation actually representing one of the main facilitators of change. The economic growth has certainly led to an exponential increase with respect to the interaction between innovation and entrepreneurship. Undoubtedly, innovation depends on the entrepreneurial context and mostly on the cooperation between the market process’ level actors. In order to implement the innovation in the entrepreneurial activities, there is a sine qua non condition of having the abilities to contribute as a promoter on spreading and adoption of innovation. The current innovations are, in certain sit…
The Impact of Big Data, Sustainability, and Digitalization on Company Performance
2017
Abstract Nowadays companies are dealing with large amounts of data, not only for an important decision but also into their day-to-day activity. In order to handle properly these large volumes of data, from different sources without missing the opportunities, companies need to figure out how to manage big data to their advantage. Embracing the advantages of big data is not enough because in order to face the challenges of the business environment, investing in digital technology is no longer seen as giving a competitive advantage, is seen as a standard. Also in the path of evolution, the interest of companies (profit) on one side and the interests of society (social and environmental) on the…
Issues on Financing Sources of Environmental Fund In Romania
2017
Abstract Environmental taxation has been developing for decades and it started to gain its importance, especially with the European Union extending. The usage of taxes as a part of environmental policy has been known for some time in Romania and developments in this area continued year by year. The present paper explores the current system of environmental taxes in Romania. It highlights the importance of car pollution tax in financing Environmental Fund and the existence of many tax liabilities irrelevant as financial importance.