Zobrazeno 1 - 10
of 66
pro vyhledávání: '"Yves Levant"'
Autor:
Yves Levant, Henri Zimnovitch
Publikováno v:
Accounting History. 27:576-606
The article explores changes in costing practices over forty decades from 1820 to 1880 in France. Its main purpose is to contribute to the dynamic history of changes in cost accounting methods. This dynamic is contained within a broad view of how cos
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::62d86d26e463f34303632e623662aece
https://doi.org/10.1177/10323732221103906
https://doi.org/10.1177/10323732221103906
Publikováno v:
Revista Mineira de Contabilidade. 23:83-95
O método UEP (Unidade de Esforço de Produção) tem como premissa a unificação da produção, utilizando medidas de equivalência entre os produtos para compará-los. Portanto, além de ser utilizado para custear os produtos, serve como ferrament
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c15ecf0d45f88cd210543131411f4069
https://doi.org/10.51320/rmc.v23i1.1286
https://doi.org/10.51320/rmc.v23i1.1286
Publikováno v:
Corporate Ownership and Control. 17:71-78
The purpose of this study is to analyse linkages between the quality and cost of Canadian firms’ governance practices. With this in mind, the study relates the compensation of chief executive officers (CEOs) and non-executive directors to best gove
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::afd84d1665b2c9afb54578bbb32121f6
https://doi.org/10.22495/cocv17i1art7
https://doi.org/10.22495/cocv17i1art7
Autor:
Marc Nikitin, Yves Levant
Publikováno v:
Accounting History Review
Accounting History Review, Taylor and Francis, 2020, 30 (3), pp.307-339. ⟨10.1080/21552851.2020.1810722⟩
Accounting History Review, Taylor and Francis, 2020, 30 (3), pp.307-339. ⟨10.1080/21552851.2020.1810722⟩
The surplus accounts method (methode des comptes de surplus) is an accounting technique developed by French economists from 1966 onwards, at the request of the French government. It enables a busin...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a32d63c4ce4d8d4e69fa79e1d3d11242
https://hal-univ-orleans.archives-ouvertes.fr/hal-03529657
https://hal-univ-orleans.archives-ouvertes.fr/hal-03529657
Publikováno v:
Accounting, Auditing & Accountability Journal. 32:75-100
PurposeThe purpose of this paper is to focus on circumvolutions taken by the accounting standard-setting process in French-speaking African countries which have delayed convergence toward IFRS standards and to identify how different factors shape acc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0451575a91f27c1c98183b1fb2a6aafc
https://doi.org/10.1108/aaaj-03-2016-2459
https://doi.org/10.1108/aaaj-03-2016-2459
Autor:
Henri Zimnovitch, Yves Levant
Publikováno v:
Accounting History. 22:450-471
Is there any point in researching accounting history? To answer this question, the first part of this article considers some epistemological ideas based on Popperian and pragmatist philosophies. Us...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fad80686b0af849248c72eb743c3c21a
https://doi.org/10.1177/1032373217730087
https://doi.org/10.1177/1032373217730087
Autor:
Yves Levant, Leïla Maziane
Publikováno v:
Management & Organizational History. 12:1-29
Critical management authors are constantly searching for alternative models. We could learn from the study of the functioning of pirate communities, for example. It would have been important for the critical authors to have an example of a real pirat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::967546ea461f56675d1cb285f5514878
https://doi.org/10.1080/17449359.2017.1296773
https://doi.org/10.1080/17449359.2017.1296773
Publikováno v:
Critical Perspectives on Accounting. 74:102145
Global Reporting Initiative (GRI) guidelines have become the most relevant institution in sustainability reporting standards, highly adopted by organizations worldwide. However, much criticism has been raised about these standards’ ability to furth
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3735eb4315d0cafb0ee625fe61dd0287
https://doi.org/10.1016/j.cpa.2019.102145
https://doi.org/10.1016/j.cpa.2019.102145