Zobrazeno 1 - 10
of 29
pro vyhledávání: '"Maria do Céu Alves"'
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 2 (2024)
The main purpose of this paper is to explore the conceptual structure of strategic management accounting (SMA) research over the past 40 years to reveal and synthesize research trends in the field. To achieve this goal, we applied a bibliometric appr
Externí odkaz:
https://doaj.org/article/d6b96d48046d41f68ec0ae586f8152ac
Publikováno v:
Businesses, Vol 4, Iss 1, Pp 18-38 (2024)
Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activ
Externí odkaz:
https://doaj.org/article/ab7fbcb8d2d4489281de5c77e9aeae52
Autor:
Margarida Rodrigues, Maria Do Céu Alves, Cidália Oliveira, Amélia Ferreira da Silva, Rui Silva
Publikováno v:
Cogent Business & Management, Vol 10, Iss 3 (2023)
AbstractManagement Control Systems (MCS) have become increasingly important for the management of subsidiaries by the parent company. In addition, MCS are influenced by the cultural and organizational axes of both parties (parent company vs. subsidia
Externí odkaz:
https://doaj.org/article/2ce52523d24a41bdaca25be14406122b
Publikováno v:
Cogent Business & Management, Vol 10, Iss 1 (2023)
AbstractRecent years have seen constant pressure for more efficient management in the educational sector, and some studies have addressed the application of the Balanced Scorecard (BSC) in this sector. Analysis of this literature shows that theoretic
Externí odkaz:
https://doaj.org/article/22f6473c950f4bf086243d72ce97d7cb
Publikováno v:
Cogent Education, Vol 10, Iss 1 (2023)
AbstractSeveral studies with quantitative, qualitative or theoretical approaches have been carried out, focusing on the application of the Balanced Scorecard (BSC) in the educational sector. However, despite the literature on the subject, it is diffi
Externí odkaz:
https://doaj.org/article/5b2f17d8148345ea9358877b18a6aef5
Autor:
Nanja Kroon, Maria do Céu Alves
Publikováno v:
Administrative Sciences, Vol 13, Iss 3, p 70 (2023)
This paper reviews accounting education literature with a focus on the supply of and demand for accounting professional’s competencies. Its main objective is to determine which actors are involved in the relationship, ascertain both sides’ perspe
Externí odkaz:
https://doaj.org/article/5badbea1415149a2a7e38d9daeec428b
Publikováno v:
Journal of Open Innovation: Technology, Market and Complexity, Vol 7, Iss 3, Pp 163- (2021)
ABSTRACT: Purpose: This paper reviews the recent accounting literature focusing on emerging technologies’ impacts on accountants’ role and skills. Specifically, it determines what emerging technologies are most studied concerning their impacts on
Externí odkaz:
https://doaj.org/article/84217efa046f4bb680c5e1dce33478b8
Publikováno v:
Innovar: Revista de Ciencias Administrativas y Sociales, Vol 31, Iss 80 (2021)
This study examines the role of management accounting and management control systems (macs) in the successful implementation of the Uppsala Internationalization Model (U-Model) and in the improvement of firms’ performance. To achieve this, and afte
Externí odkaz:
https://doaj.org/article/8c8fef24d44244d68960e9cac24732e3
Publikováno v:
Economies, Vol 9, Iss 1, p 41 (2021)
The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none inclu
Externí odkaz:
https://doaj.org/article/3b7ad19124e3420e8c1f5f251a2a7d4d
Publikováno v:
Journal of Open Innovation: Technology, Market and Complexity, Vol 7, Iss 51, p 51 (2021)
With globalisation, there has been an intensification of investments by foreign groups in sectors strategic to their country of origin, such as some minerals. It is, therefore, crucial for a parent company to implement specific controls in its manage
Externí odkaz:
https://doaj.org/article/a1ec3224cc6e42e992a20efed5cbc4bc