Management Accounting
Mostrando 13-24 de 263 artigos, teses e dissertações.
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13. Coordinated hunting behaviors of mixed-species groups of piscivores and associated species at Isla del Coco National Park (Eastern Tropical Pacific)
ABSTRACT Studies of mixed-species groups of animals can reveal emergent complexities of collective behaviors. In this study we collected data on mixed-species hunting groups composed primarily of piscivorous fishes (species composition, abundance, behavioral interactions) and used both multivariate and network analyses to quantify pair-wise and guild level b
Neotrop. ichthyol.. Publicado em: 11/03/2019
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14. Business cycles and earnings management strategies: a study in Brazilian public firms,
RESUMO Este estudo contribui para a literatura que trata da influência de fatores macroeconômicos sobre a qualidade das informações contábeis, pois analisa as estratégias de gerenciamento de resultados contábeis das firmas, identificando, especificamente, comportamentos discricionários distintos entre os ciclos econômicos: 1) níveis diferentes de g
Rev. contab. finanç.. Publicado em: 10/01/2019
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15. How inventory consignment programs can improve supply chain performance: a process oriented perspective
Abstract Inventory Consignment (IC) has largely been viewed as a method of shifting the ownership and cost burden of inventory from buyer to supplier to benefit the buyer. This primarily accounting based viewpoint has largely ignored process changes that can occur for both the buyer and supplier. This study addresses this gap in the extant literature by exam
Prod.. Publicado em: 28/09/2017
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16. Economic Viability of Tomato Cultivation in Organic Farming System
ABSTRACT The aim of the present study is to evaluate the economic viability of tomato cultivation in a system of organic farming, and to compare it with the conventional farming system. The fixed and variable costs of both cultivation systems were calculated, as well as the costs of disease control with the application of alternative products and pesticides.
Braz. arch. biol. technol.. Publicado em: 17/08/2017
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17. Evaluation of demands of inclusion, exclusion and alteration of technologies in the Brazilian Health System submitted to the National Committee on Technology Incorporation
ABSTRACT The steady increase in the number of health technologies and advances in associated research generate management challenges in the choice of technologies to be made available to the public. From 2011, the process of inclusion, exclusion and alteration of technologies to the Brazilian Unified Health System (SUS) has undergone major transformations, s
Braz. J. Pharm. Sci.. Publicado em: 22/06/2017
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18. ENTERPRISE TECHNOLOGY IN SUPPORT FOR ACCOUNTING INFORMATION SYSTEMS. AN INNOVATION AND PRODUCTIVITY APPROACH
Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information managemen
JISTEM J.Inf.Syst. Technol. Manag.. Publicado em: 2015-04
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19. An Innovative Approach to Stakeholder Theory: application in spanish transnational corporations
ABSTRACT Objective: This paper describes a different perspective on the application of stakeholder theory, concentrating only on the interests of stakeholders rather than on their roles. The purpose of this article is to provide an option for solving Jensen’s “problem of governance”; this approach will allow the agent to manage the stakeholders havin
Rev. bras. gest. neg.. Publicado em: 2015-04
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20. Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España
In recent decades, management accounting has undergone major changes with the inclusion of new topics and research methods, dedicated journals, and especially multidisciplinary studies. These changes have been detected in articles published in leading journals. In this context, the following research question arises: what is the profile of management account
Rev. contab. finanç.. Publicado em: 2013-04
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21. Target costing in light of the contingency theory and the new institutional sociology: case study on its adoption, implementation and use / Custeio alvo à luz da teoria da contingência e da nova sociologia institucional: estudo de caso sobre sua adoção, implementação e uso
A pesquisa teve como objetivo investigar as deduções e inferências que podem ser extraídas acerca da adoção, implementação e uso do Custeio Alvo à luz da Teoria da Contingência e da Nova Sociologia Institucional. Como estratégia de pesquisa utilizou-se estudo de caso interpretativo em uma subsidiária denominada Alfa, usando técnicas de pesquisa
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 18/12/2012
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22. O processo de gestão e controle dos fluxos de caixa em um banco brasileiro: uma análise à luz da abordagem do ciclo de vida organizacional / The process of management and control of cash flows in a Brazilian bank: an analysis according the organizational life cycle approach
This work aims to expand the knowledge about the activity of cash flow management and control in the banking sector, which is not much explored in research and literature, thus contributing to a better understanding of this activity, since for any company to optimize cash flows management is important, and this task is even more critical to a bank, because t
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 17/10/2012
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23. Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto / Adoption of IFRS e earnings management in Brazilian public companies.
The Brazilian accounting has undergone regulatory changes that have left their statements according to international standard. Research conducted with publicly traded companies in various countries around the world indicate that this new standard tends to improve the quality of information and make it more comparable and transparent. Thus, the study aims to
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/10/2012
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24. A demonstração do valor adicionado como instrumento de transparência nas entidades do terceiro setor / The value added statement as an accountability instrument in the third sector entities
This research was developed in order to analyze what the most appropriate way to highlight the Value Added Statement, revenues from the third sector entities on the various sources available to capture them. Secondly and based on the conclusion of the doctoral thesis of Fregonesi (2009) that social and environmental investments made by companies to nonprofit
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 03/10/2012