Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The Performance Impact of the Supreme Audit Institutions on National Budgets. Great Britain and Romania Case – Comparative Study
2015
Abstract In recent years SAIs have expressed a growing concern fierce increase the value of their work. Although it is difficult to quantify the impact of their work, both quantitatively and qualitatively, the paper aims to show how these institutions report their performance, but also several methods for assessing the financial impact of public audit performed by SAI on national budgets.
Audit Regulation, Auditor Industry Expertise and Effects on Audit Pricing
2018
The diversity of regulations that govern statutory audit in European countries provides the opportunity to analyse how audit regulation affects audit fees. This study is the first to analyse empirically the joint effect of audit regulation and auditor expertise on audit fees for the institutional setting of 14 European countries by using a sample of 4,293 European firms for the period from 2003 to 2011. I analyse four attributes of audit regulation, namely terms for annual renewal of the mandate, nature of the auditors’ liability, whether the state requires joint audits and whether it imposes restrictions on the provision of non-audit services. The main results show that using an industry s…
Management accounting: effect on key factors of competitive success in the cooperative sector
2020
Las cooperativas cobran cada vez más relevancia por su participación en el mercado y para ser competitivas, sus directivos deben sortear las exigencias de entornos dinámicos, tomando decisiones a partir de información extensa, ambigua y cambiante. Por otro lado, se entiende a la contabilidad de gestión como la herramienta que apoya a la gerencia en este proceso, sin embargo, en la literatura no existe claridad sobre su contribución a la competitividad. En consecuencia, el objetivo es explicar la incidencia de las dimensiones de la contabilidad de gestión en los factores clave del éxito competitivo de las cooperativas multiactivas. Para ello, se desarrolla una investigación de enfoque cuanti…
Critical thinking and continuous improvement: a scientific text mining approach
2020
This work aims to propose and argue a new antecedent (critical thinking: CT) of the hard and soft dimensions of continuous improvement (CI) using a text mining perspective. The study employs a prop...
Dynamic Capabilities Revisited: Lessons from Logistics
2020
Purpose: The identification of the premises concerning shaping and developing logistics capabilities towards firm dynamic capabilities. Design/Methodology/Approach: The article uses an analytical approach based on the results of previous studies. Findings: Logistics capabilities can be perceived and implemented as the strategic capabilities of a firm. As a result, logistics capabilities may aspire to become the dynamic capabilities of a firm. Practical Implications: Logistics capabilities aspiring to become the dynamic capabilities of a firm play an important role in achieving the firm success as well as the firm competitive advantage. Originality/Value: The article presents the significant…
IMPLANTACIÓN INTERNACIONAL DE LOS MINORISTAS DE MODA MULTICANAL: CAPACIDADES DINÁMICAS E INCRUSTACIÓN EN LOS MERCADOS
2017
Para estudiar la actividad internacional de las empresas minoristas de moda proponemos un marco que analiza las diferentes dimensiones de 'incrustación' en los mercados exteriores con las capacidades dinámicas. Partiendo de nueve entrevistas en profundidad a directivos de empresas del sector, obtenemos que cada dimensión de incrustación se apoya en diferentes capacidades dinámicas. La social requiere capacidades de construcción de marca que interactúen con las capacidades de gestión del canal y de gestión del conocimiento; la relacional está respaldada por las capacidades de gestión de los canales, mientras que la territorial lo está también por las capacidades de gestión de los canales. To…
Ambidexterity and total quality management: towards a research agenda
2011
PurposeThe purpose of the paper is to expand on the existing theory of ambidexterity by analysing its implications for organisations that employ total quality management.Design/methodology/approachThe analysis of relevant theoretical and empirical studies on ambidexterity and total quality management enables us to reflect on the common elements, facilitating factors and synergy that exists between both fields.FindingsThanks to the synergy between its principles and practices, total quality management can act as a platform in creating an ambidextrous context, in addition to generating ambidextrous management capabilities and ambidextrous organisational skills. However, no relationship has be…
Framing the Sources of Image of a Local Area through Outcome-Based Dynamic Performance Management
2018
This article investigates the place image concept. It aims to frame major factors impacting on the image of a local area and to suggest associated measures. The adoption of a dynamic approach enables the exploration of four major factors: the level of tourism development, the fit of contextual attributes, the strength of identity, and the level of synergy between public and private sectors. The emerging conceptual model identifies twelve performance indicators driving interdependencies between outputs and outcomes. Such a model eventually is applied to the “Taormina-Etna district” – located in Sicily (Italy) – with the intent to discussing its effectiveness.
Understanding the determinants of business process modelling in organisations
2011
PurposeThe purpose of this paper is to address a theoretical gap in the business process management (BPM) literature on factors that influence the acceptance and use of business process modelling (PM) in organisations. The paper seeks to contribute to theory building and practice in BPM through better understanding of important determinants of PM adoption and use.Design/methodology/approachA combination of literature review and 34 interviews in context was used to develop a PM acceptance model that was subsequently empirically tested using survey data from 74 companies.FindingsThe paper provides empirical insights about how business PM can be influenced by many factors in the organisational…
Social, Environmental and Financial Information
2018
This chapter tries to delineate the institutional external disclosure for every kind of concerns, including information beyond the strict financial domain. It deals with social disclosure (variables of human and social nature), and with environmental disclosure (variables of physical-natural nature). The theme of integrated disclosure is dealt with as well. A basic choice is the privileged reference to the entity and not to the firm or corporate. Thus, it is chosen a ‘generalistic’ approach, according whom the common characters for every kind of entity will be exposed at the beginning, afterwards the variance between public and private ‘world’, and between no profit and for profit organisat…