Zobrazeno 1 - 10
of 35
pro vyhledávání: '"Belen Fernandez-Feijoo"'
Publikováno v:
Entrepreneurship and Sustainability Issues, Vol 11, Iss 1, Pp 164-177 (2023)
The article explores the effect of different leadership styles on behavioural outcomes and the use of accounting tools. Literature on clinicians' behaviours regarding the use of accounting tools is sparse, limited in scale, centred on nurses and lack
Externí odkaz:
https://doaj.org/article/0d12fdc0a1054b809dc44a014293b717
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 21, Iss 1, Pp 48-62 (2018)
La verificación de las memorias de sostenibilidad ha experimentado una tendencia creciente a nivel internacional en las últimas décadas, propiciando la creación de un mercado cuyo conocimiento es todavía limitado. El objetivo de este trabajo es
Externí odkaz:
https://doaj.org/article/93d3293b10d14a76b051cd7b04411c25
Publikováno v:
Administrative Sciences, Vol 8, Iss 3, p 28 (2018)
The assurance of sustainability reports faces significant challenges that arise from the characteristics of sustainability information and the regulatory context in which it is developed. This recently growing service has favoured the creation of a r
Externí odkaz:
https://doaj.org/article/89da319db813482e958b3fa18368a0c6
Akademický článek
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Publikováno v:
Meditari Accountancy Research. 31:26-48
Purpose This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2d6d6a0c02c8e697a23fc496829b051e
https://doi.org/10.1108/medar-02-2022-1606
https://doi.org/10.1108/medar-02-2022-1606
Publikováno v:
Higher education policy.
Numerous higher education institutions apply a full costing system in their accounting model due to the imposition of formal agents (governments/funding institutions), or by suggestion of informal agents (associations). This paper analyzes whether th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9840a99d728cc0274de7e7508720e421
https://pubmed.ncbi.nlm.nih.gov/35382448
https://pubmed.ncbi.nlm.nih.gov/35382448
Publikováno v:
Business Strategy and the Environment. 30:1105-1120
Stakeholder engagement, an essential component of the sustainability reporting strategy, is changing, as is the position of the different stakeholders in this evolving scenario. In this paper, we explore the effect of the pressure that a specific gro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d0e2381936c8c51fa73b96611691e50
https://doi.org/10.1002/bse.2674
https://doi.org/10.1002/bse.2674
Publikováno v:
Corporate Social Responsibility and Environmental Management. 27:952-968
This paper studies whether the failure of corporate social responsibility (CSR) reporting practices to enable effective CSR communication allowing stakeholders to appreciate firms' CSR is due to the reporting model guiding firms in elaborating sustai
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::84da484fb0c6c6f5269e3beb9535c138
https://doi.org/10.1002/csr.1858
https://doi.org/10.1002/csr.1858
Publikováno v:
Management Decision. 57:669-687
PurposeThis paper uses institutional theory to analyze the structure of the sustainability assurance market (SAM) at a global level. The purpose of this paper is to determine if regional differences affect industry specialization in this market.Desig
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8e30e8f42a929f43169f1b2431962834
https://doi.org/10.1108/md-06-2017-0598
https://doi.org/10.1108/md-06-2017-0598
Publikováno v:
International Public Management Journal. 23:535-563
This study examines the influence of some elements related to authority structures in public hospitals on the way that directors of clinical services (DCS) use accounting information tools (AIT) in their decision-making processes. We test seven hypot
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed1fab1c06aaf3709f132ec8f3a6b185
https://doi.org/10.1080/10967494.2018.1495136
https://doi.org/10.1080/10967494.2018.1495136