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Performance Measurement and Management Promotion through Non-Financial Measures : A Management Accounting Perspective

Eisenberg, Paul - 2018

accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

Persistent link: https://www.econbiz.de/10012935122

American and European social embeddedness in IS research: the case of structurational approaches.

de Vaujany, François-Xavier - Volkswirtschaftliche Fakultät, … - 2001

Whether in Europe or in North America, Structuration Theory has been widely applied in Information System research. Looking at some structurationists’ trajectories, it seems that European and American researchers correspond each to specific sub-theoretical streams. After having put forward...

Persistent link: https://www.econbiz.de/10005835765

A Theory of Political Accountability and Journalism

Bruns, Christian; Himmler, Oliver - Volkswirtschaftliche Fakultät, … - 2014

has a hard time providing a straightforward explanation for the phenomenon of "accountability journalism". According to … does not apply when a group of voters shares a common goal such as accountability and information is delivered via mass … competition does not lead to more information and accountability, and that entertainment can crowd out informative media content. …

Persistent link: https://www.econbiz.de/10011108800

Democracia y transparencia en la aprobación presupuestaria mexicana

Sour, Laura - Volkswirtschaftliche Fakultät, … - 2007

The main objective of this paper is to fill the academic gap regarding the actors and determinants in the approval process of the public budget in Mexico. The research question deals with the analysis of the impact of the partisan and budgetary variables during the budget approval process. This...

Persistent link: https://www.econbiz.de/10011111281

Central bank independence, policies and reforms: addressing political and economic linkages

Marianne, Ojo - Volkswirtschaftliche Fakultät, … - 2014

address why central bank independence still lacks certain vital attributes which embody adequate governance and accountability …

Persistent link: https://www.econbiz.de/10011111836

Right to information and local government: an exploration

Anand, P B - Volkswirtschaftliche Fakultät, … - 2011

This paper attempts to explore issues related to right to information (RTI) and RTI laws, in the context of local governance. The paper focuses on four case studies—namely, India, Indonesia, Uganda, and Nicaragua—to highlight some of the complexities in campaigning for RTI laws and in...

Persistent link: https://www.econbiz.de/10011257856

Effects of corporate social responsibility and irresponsibility policies

Armstrong, J. Scott; Green, Kesten C. - Volkswirtschaftliche Fakultät, … - 2012

irresponsible decisions. Management support and stakeholder accounting are important for successful implementation. Firms may wish …

Persistent link: https://www.econbiz.de/10011260275

Il Pay-as-You-Go in Europa attraverso i Programmi di Stabilità. Le risorse che gli attivi/occupati dovranno mettere a disposizione per finanziare il welfare

SALERNO, Nicola Carmine - Volkswirtschaftliche Fakultät, … - 2013

Mid-long term projections of the Stability Programs (SP) are elaborated to simulate the burden each active citizen or each worker will have to bear for financing, via pay-as-you-go, public health care provisions and public pensions. It is worth mentioning that projections in the (SP) are those...

Persistent link: https://www.econbiz.de/10011112866

Teoria positiva del beneficio e finanza locale responsabile: il contributo di Sergio Steve

Liberati, Paolo; Paradiso, Massimo - Volkswirtschaftliche Fakultät, … - 2012

This paper deals with the contribution of Sergio Steve to the development of an accountable structure of local public finance, with particular attention to the positive application of the benefit theory of taxation.

Persistent link: https://www.econbiz.de/10011112943

Central Banks: Powerful, Political and Unaccountable?

Buiter, Willem - Volkswirtschaftliche Fakultät, … - 2014

Central banks’ economic and political importance has grown in advanced economies since the start of the Great Financial Crisis in 2007. An unwillingness or inability of governments to use countercyclical fiscal policy has made monetary policy the only stabilization tool in town. However, much...

Persistent link: https://www.econbiz.de/10011114270