18 documents found, page 1 of 2

Influence of relational resources on the development of relational operating sk...

The debate about relational resources and their influences has followed an internal focus on organizations, and in the literature this has been shown to have a high influence on the ways of the resource-based view. This article aims to analyze the development of operational competencies following the focus of the relational view from the interaction of relational resources shared in supply chains. The research ...

Operational competencies rooted in resource theory: operations strategy and sup...

This study discusses the influence of internal and relational resources on the performance of purchasing companies in which strategic suppliers are involved in their business processes, through interaction with operational competencies. The discussion of competency development has followed an internal focus on the company influenced by the resource-based view. In turn, the relational view proposes strategies of...

Implantação de um sistema ERP para gestão orçamentária e financeira em uma inst...

The Influence of Women on Earnings Management: Public Companies in Brazil.

In recent decades, earnings management has been part of discussions in accounting and financial literature (Niskanen et al., 2011). The disclosure of information and the quality of the information that is disclosed has also received a lot of attention. Investors must be concerned that the quality of information supplied by firms means, according to Healy and Whalen (1999), that the firm can manage their results...

PROMOVER A CIDADANIA FISCAL ATRAVÉS DA E-TAXATION

Esta investigação centra-se numa ferramenta, designada como e-Taxation, para promover a cidadania fiscal através das Tecnologias de Informação e Comunicação (TIC) aplicadas à área da contabilidade e fiscalidade. Na atual situação económica e financeira em Portugal torna-se indispensável que o cidadão e as organizações desenvolvam uma estratégia de responsabilidade para o cumprimento das suas obrigações junto da...

Corporate Governance in Brazilian Companies: The Influence of the Founder in th...

All over the world, corporate governance is adopting a new process of leadership and simultaneously propagating responsible governance for the welfare of stakeholders. This research has allowed us to identify new directions for future research. It examines the influence of several contextual factors in the framework of the financial decisions, where company has the right to have a transparent accountability, ba...

A influência do comportamento do fundador no endividamento da empresa

Estudos mostram que o fundador possui vieses bastante peculiares em relação à tomada de decisão na sua empresa e a vê como um meio de realização de necessidade pessoal e a utiliza em seu interesse próprio, em função das suas características empreendedoras. O objetivo deste estudo foi comparar o nível de endividamento entre as empresas abertas brasileiras geridas pelo seu fundador e aquelas que não possuem ligaç...

Blue accounting: First insights

This article explores the framework of the marine knowledge, in general, and the blue accounting, in particular. For one side, the seabed, the ocean floor and the subsoil allow to promote several activities to explore these resources. For the other side, the pollution of the marine environment due to intervention of man which damage and the harm marine life produces strong risks and threats to this environment....

Disclosure of tax incentives and the corporate liabilities in Brazilian public ...

Contabilidade e Auditoria Pública: Evidência Empírica da sua Relação

In Portugal, the public accounting standards recorded an evolution over the years, in order to adapt to the new realities of public sector entities, so that the financial statements reflect more accurately the financial position and economic performance of the same. The main objective of this research is to analyze the content of the statutory certification (in Portuguese, CLC) of the Oporto City Council (in Po...