Search results for "CCO"

Dynamics of Creating a New Role for Business Controllers

2015

This paper explores management accountants’ role change in a multinational corporation. The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of agency and enables the theorization of institutional changes. According to our findings, projects on new cost accounting techniques and modern information technology (ERP) serve as critical momenta in the early stages of institutional entrepreneurship that drive changes in institutionalized professional roles. The aspiring controller must creatively combine multiple resources and interests in order to attract other actors for collective action. This paper contributes to account…

Conflicting legitimations and pressures in performance measurement adoption, use and change in Finnish municipalities

2010

Self-Efficacy Between Previous and Current Mathematics Performance of Undergraduate Students: An Instrumental Variable Approach to Exposing a Causal …

2021

PurposeSelf-efficacy has been argued theoretically and shown empirically to be an essential construct for students’ improved learning outcomes. However, there is a dearth of studies on its causal effects on performance in mathematics among university students. Meanwhile, it will be erroneous to assume that results from other fields of studies generalize to mathematics learning due to the task-specificity of the construct. As such, attempts are made in the present study to provide evidence for a causal relationship between self-efficacy and performance with a focus on engineering students following a mathematics course at a Norwegian university.MethodThe adopted research design in the presen…

Valeur boursière versus valeur comptable

2011

International audience; Cet article a pour objet d’apporter une explication à l’écart constaté entre la valeur comptable et la valeur boursière des sociétés. Nous avons supposé qu’il peut être expliqué par l’irrationalité et « l’auto-référentialité » du marché, ainsi que par l’incapacité du modèle comptable traditionnel à traduire la valeur de la firme. Nos résultats corroborent la majorité de nos hypothèses et montrent que la distorsion entre la valeur comptable et la valeur boursière est une conséquence directe de la comptabilité au coût historique, de la prudence comptable, de la non-activation des certains éléments immatériels, ainsi que de la mauvaise évaluation (mispricing) des titres…

The application of intellectual capital reports in local authorities: analysis and empirical evidence

2011

This paper aims to investigate intellectual capital management in a public organisation as the Chambers of Commerce; in particular, whether and to what extent intellectual capital contributes to overall accountability and what role intellectual capital plays as a management tool. In order to answer these questions, the paper examines a case study, the Chamber of Commerce of Verbania Cusio Ossola that, at present, is one of the few in Italy, which prepares an intellectual capital report, by dedicating to it a special section in its social budget, where IC is reported. The paper also describes the intellectual capital report used in the Chamber of Commerce, the information supplied and the ro…

Comparing reference point based interactive multiobjective optimization methods without a human decision maker

2022

AbstractInteractive multiobjective optimization methods have proven promising in solving optimization problems with conflicting objectives since they iteratively incorporate preference information of a decision maker in the search for the most preferred solution. To find the appropriate interactive method for various needs involves analysis of the strengths and weaknesses. However, extensive analysis with human decision makers may be too costly and for that reason, we propose an artificial decision maker to compare a class of popular interactive multiobjective optimization methods, i.e., reference point based methods. Without involving any human decision makers, the artificial decision make…

Le tecniche investigative nel contrasto ai traffici di migranti, stupefacenti e sigarette

2019

The paper is aimed at analysing investigative techniques used in the fight against trafficking of migrants, drugs and tobaccos at national as well as at European level

Vers une assistance informatisée au diagnostic de la qualité ergonomique d'interfaces

2000

International audience; Notre objectif ici est d'encourager les concepteurs à s'intéresser aux usages de leur produit en prenant davantage en compte les facteurs humains dans la phase de test qui est souvent focalisée sur les aspects techniques. L'idée dans cette étude est donc de faciliter le recours aux utilisateurs comme source d'évaluation lors des tests de conception en apportant aux concepteurs un environnement logiciel de test pratique à mettre en œuvre pour faire évaluer leurs propres produits par des utilisateurs. Nous avons mené deux expériences de nature à explorer la faisabilité de ce projet.

Analyse semio-ergonomique d'interfaces multimédias

2002

Communication affichée; National audience; Cet article présente une démarche visant à combiner les méthodes d'analyses de produits multimédia utilisées dans deux champs différents : la sémiologie et l'ergonomie. Ces méthodes complémentaires donnent des résultat dans trois principales directions d'analyse. La capacité fonctionnelle du produit, sa facilité d'utilisation et son esthétique. Dans ce contexte, des méthodes d'analyse des signes qui composent les message permettent d'évoquer des hypothèses qui sont validées ou non à l'aide des méthodes d'observation en situation.

Cooperation on Readmission in the Mediterranean Area and its Human Rights Implications

Questo lavoro analizza la ‘dimensione esterna’ delle politiche migratorie dell’Unione Europea e dei suoi Stati membri concentrandosi su strumenti, politiche e pratiche di cooperazione internazionale in materia di riammissione, rimpatrio e partenariato per la mobilità con Paesi terzi nell’area mediterranea. In particolare, lo scopo di questo studio è di analizzare criticamente le politiche europee e bilaterali in materia di riammissione, indagando da un lato il crescente ricorso a strumenti di cooperazione internazionale di tipo informale e di natura quasi-giuridica o politica, e dall’altro l’impatto di tali strumenti sul rispetto degli standard internazionali e sovranazionali di tutela dei …