107 documents found, page 1 of 11

Integrating Sustainability Goals into the Balanced Scorecard: A Bibliometric An...

Purpose– This study aims to analyse international publications about the Sustainability Balanced Scorecard (SBSC) and the need to integrate Sustainable Development Goals (SDGs) into a Balanced Scorecard(BSC),identifying trends in evolution and future research opportunities. Design/methodology/approach– Based on bibliometric techniques, the outputs obtained in the Web of Science (n ¼ 65)and Scopus(n¼80)data base...

Business Intelligence and Balanced Scorecard to Support Decision-Making: A Bibl...

Determinants of the Number of Key Audit Matters Disclosed: A Study of Public He...

This study aims to identify the determinants of the number of Key Audit Matters (KAM) disclosed in the audit reports, in the public health sector en-tities, from 2017 to 2021. Based on panel data, we estimate the fixed effects and random effects models, considering as determining factors the number of qualifications, the number of emphasis of matter, the gender of the audi-tor, the size of the entity, and the a...

Key Audit Matters disclosure in the Portuguese Public Health Sector

Purpose: This study aims to conduct an exploratory analysis of the key audit matters disclosed in the auditor’s reports of the public business entities of the Portuguese public health sector from 2017 to 2021. Methodology: Based on the information on the National Health Service website and, considering the availability of the accountability documents, the categories of key audit matters were identified using an...

Research in public accounting in the years 2010 to 2020: a bibliometric analysis

Purpose: In view of the recent reforms in public accounting, driven by factors such as the need for comparability of information at international level and the credibility of public accounts, research in this area of knowledge it has successively gained importance, in the most diverse themes. Thus, this work aims to carry out a bibliometric analysis of public accounting research in the period from 2010 to 2020....

A INVESTIGAÇÃO EM CONTABILIDADE: UM ESTUDO BIBLIOMÉTRICO NOS CURSOS DE MESTRADO...

Este trabalho tem por objetivo analisar a produção científica na área da contabilidade apresentada no âmbito dos mestrados lecionados na Escola Superior de Gestão (ESG) do Instituto Politécnico do Cávado e do Ave (IPCA), de forma a identificar tendências passadas e oportunidades futuras de investigação. Para o efeito foi efetuada uma recolha dos trabalhos defendidos na área da contabilidade e uma análise do seu...

Management Control Systems and Sustainability: a bibliometric analysis

Including social and environmental concerns in decision-making processes and business operations is essential for organizations. Management control systems are crucial in integrating sustainability issues into decision-making processes. Thus, this study aims to analyze international publications about the relationship between management control systems and sustainability, identifying trends in evolution and fut...

Amostra de dados bibliográficos do artigo "Contabilidade Gerencial e Tecnologia...

lista de artigos que integram a base de dados bibliográfica do artigo "Management Accounting and Digital Technologies A Science Mapping Review”.; Esta planilha contém a lista de 128 artigos que serviram de base para o estudo bibliométrico intitulado 'Management Accounting and Digital Technologies: A Science Mapping Review'. Esta amostra de dados bibliográficos é composta por artigos coletados na Scopus e na Web...

How students perceive the value of accounting education: the case of a Portugue...

The objective of this paper is to evaluate the perception of accounting/tax students of a Higher Education Institution (HEI) about the value of education in financial and cost accounting. The research highlights and distinguishes the relevance of financial and/or cost accounting to the labour market and to organisations from the perspective of students. The study is quantitative, and the data was collected thro...

Bibliometric Analysis of Sustainable Indicators in Agribusiness

The aim of this paper is to analyze the scientific production in the last decade (2011–2022) related to sustainable indicators (environmental, economic, social and ESG—Environmental, Social and Governance) in agribusiness. As methodology, a bibliometric study was carried out on articles from Scopus database. Afterwards, the most cited articles, journals and countries were analyzed, as well as a thematic analysi...