Search results for "CCO"
showing 10 items of 4678 documents
ACCOUNTING FOR BIOLOGICAL ASSETS
2014
One of the most important and oldest economic activities is agriculture. The reflection in the accounting system and presenting the information regarding this activity were and are in the attention of the national and international accounting organizations. In comparison with other economic branches, the agricultural activity is characterized by specific activities that require appropriate accounting attitudes.
Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
2003
In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and s…
La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
2007
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.
Il lavoro nel turismo
2019
Il contributo offre una breve disamina delle principali caratteristiche del mercato del lavoro nel settore del turismo. A partire dall’elemento della stagionalità, che si traduce in esigenze di flessibilità e dinamicità del mercato, si individuano le tipologie contrattuali cui prevalentemente si suole far ricorso. Con l’ausilio di risultanze empiriche, desumibili dalle principali banche dati a disposizione, viene restituito un quadro di modelli organizzativi prevalenti (il contratto di lavoro a tempo determinato, il part-time, il contratto di apprendistato, il lavoro intermittente); in cui, dunque, i contratti diversi dai “classici” modelli a tempo indeterminato e/o tempo pieno costituiscon…
Double Objective in Mind: Translating American Management Ideas in the Context of Cold War Finland
2021
The transfer of American management ideas was a central part of the Cold War struggle over ideologies. A key mediator was the European Recovery Program, which conveyed American influences to European management specialists. However, a direct influence was not always possible, as in Finland, which officially blocked assistance because of foreign policy considerations. Still, it was among the first countries to follow Harvard University’s lead in launching advanced management training. We examine how and why the focal actors adopted the American model of executive education, and how they managed to translate foreign ideas persuasively to the local business elite. The translation of executive …
Antenarratives in Ongoing Strategic Change : Using the Story Index to Capture Daunting and Optimistic Futures
2018
Strategic organizational change is a complex, future-oriented phenomenon that is critical for any organization. Traditional means of inquiry have struggled with the difficulty of capturing the future; thus, the methods for managing things to come remain scarce. In this chapter, we contribute to managing strategic change, and thereby the future of the organization, by developing the Story Index (SIX) method. The method facilitates a better understanding of how organizational change takes shape in the discursive reality before materializing in concrete terms. SIX is an analytical process combining antenarratives and narrative rationality to reveal the emerging meanings and rationales of chang…
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment
2023
This study explores how an organization’s controllers (management accountants) give sense to the information provided by its business intelligence (BI) system, and thus shape the construction of information trust. A qualitative case study was conducted within a Finnish food manufacturing company, building on the notion of trust related to management accounting information and sensemaking theory. The study was informed through open-ended interviews and an examination of internal accounting and management reports. The authors found that the company used an integrated BI system that enabled the production of information in a timely and perceivably standardized manner. Controllers managed this …
High-involvement management practices and the productivity of firms: Detecting industry heterogeneity
2020
The aim of this article is to clarify the links between high-involvement management (HIM) practices, productivity and branches of industry. The data combine a representative survey (N = 787) of private-sector firms in Finland and register-based firm-level data on sales per employee in the year following the survey. The authors analysed the data using mixture regression and identified two clusters in the association between HIM and productivity. In one cluster, high-involvement management and productivity were positively associated, while in the other cluster, the association was negative. The association between the intensity of HIM utilisation and productivity is not always additive; the b…
Leadership practices in relation to men's work-family balance in Finnish organizations
2020
Leadership practices in organizations play an important role in shaping the conditions for employees’ work-family balance. Previous research on the topic has mainly focused on women; fathers are said to receive little support from leadership for combining work and family. In this study, the focus is on men working in six Finnish organizations representing male-dominated, female-dominated and gender-balanced organizations. Although Finland is considered a frontrunner in gender equality globally, Finnish women still carry the main responsibility for housework and child-care. Through a discursive approach, we seek to answer the following research question: What kind of discourses do working me…
Strategic thinking and accounting: potentials and pitfalls from a managerial perspective
2019
This study explores the strategic thinking of managers from an accounting perspective. By building on interview data from managers working with strategic roles in various organizations, an understanding is offered of the experienced potentials and pitfalls of accounting in strategic thinking. The results are elaborated into a framework presenting the dual nature of accounting in strategic contexts. This study suggests that the benefits and pitfalls of accounting for strategic thinking constitute a paradoxical duality, which cannot be fully solved, but must be addressed by practising managers. The observed role of accounting in managers’ strategic thinking also offers implications for manage…