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Accounting in Latin America / / edited by Claudio Wanderley, Fábio Frezatti ; contributors Orhan Akisik [and thirteen others]
| Accounting in Latin America / / edited by Claudio Wanderley, Fábio Frezatti ; contributors Orhan Akisik [and thirteen others] |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2014 |
| Descrizione fisica | 1 online resource (207 p.) |
| Disciplina | 657 |
| Collana | Research in Accounting in Emerging Economies |
| Soggetto topico | Accounting - Latin America |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78441-067-5 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Accounting in Latin America; Copyright page; Contents; List of Contributors; List of Reviewers; Editorial Advisory Board; About the Editors; Introduction; Accounting Information Quality in Latin- and North-American Public Firms; Introduction; Theoretical Framework; Methodological Procedures; Hypothesis Development and Model Definition; Results and Analysis; Concluding Remarks; Notes; References; Appendix; Financial Reporting and Foreign Direct Investments in Latin America; Introduction; Financial Reporting in Latin America: Recent Developments and Main Characteristics
Development of Financial Sector in Latin American Countries Hypotheses Development; Econometric Model and Data; Results of Empirical Analyses; Conclusions; Notes; Acknowledgment; References; A Social Disclosure Index for Assessing Social Programs in Brazilian Listed Firms; Introduction; Construction of a Social Disclosure Index; Methods; Reliability and Validation Tests of the Social Disclosure Index; Conclusions; Notes; References; Appendix A: Pearson Correlation Matrix between Variables of Social Disclosure Index; Appendix B: List of Companies Components of the Study Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America Introduction; Research Method; FCPA Anti-Bribery, Accounting, and Internal Control Provisions; Common Bribery Schemes in Latin America; Auditor's Responsibility with Respect to FCPA Violations; Auditor's Liability with Respect to FCPA Violations of Their Clients; Conclusion; Notes; References; Relations between Supply Chain Performance Indicators Usage Patterns and Strategic Goals Typologies: Evidence from Brazilian Agribusiness Companies; Introduction; Performance Measurement and Strategy; Methodological Procedures Results Conclusions; References; Performance Measurement System and Quality Management in Small and Medium-Sized Brazilian Enterprises; Introduction; Literature Review and Theory; Garengo's PMS Typology for SME; Quality Management; Quality and Measurement; Research design; Analysis of the Classification of the PMS; Discussion about the Quality Management and the Use of PMS; Conclusion; References; About the Authors |
| Record Nr. | UNINA-9910459742103321 |
| Bingley, England : , : Emerald, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in Latin America [[electronic resource] /] / edited by Fábio Frezatti, Cláudio De Araujo Wanderley
| Accounting in Latin America [[electronic resource] /] / edited by Fábio Frezatti, Cláudio De Araujo Wanderley |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2014 |
| Descrizione fisica | 1 online resource (207 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
FrezattiFábio
WanderleyClaudio De Araujo |
| Collana | Research in accounting in emerging economies |
| Soggetto topico |
Business & Economics - International - Accounting
Financial accounting Accounting Accounting - Latin America |
| ISBN | 1-78441-067-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Accounting information quality in Latin- and North-American public firms / Edilson Paulo ... [et al.] -- Financial reporting and foreign direct investments in Latin America / Orhan Akisik -- A social disclosure index for assessing social programs in Brazilian listed firms / Rodrigo de Souza Gonçalves ... [et al.]-- Auditors and the foreign corrupt practices act : lessons from Latin America / Ricardo Colón, Héctor G. Bladuell -- Relations between supply chain performance indicators usage patterns and strategic goals typologies : evidence from Brazilian agribusiness companies / Antônio André Cunha Callado, Aldo Leonardo Cunha Callado -- Performance measurement system and quality management in small and medium-sized Brazilian enterprises / Diego dos Santos Pereira, José Carlos Tiomatsu Oyadomari. |
| Record Nr. | UNINA-9910787073203321 |
| Bingley, England : , : Emerald, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in Latin America [[electronic resource] /] / edited by Fábio Frezatti, Cláudio De Araujo Wanderley
| Accounting in Latin America [[electronic resource] /] / edited by Fábio Frezatti, Cláudio De Araujo Wanderley |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2014 |
| Descrizione fisica | 1 online resource (207 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
FrezattiFábio
WanderleyClaudio De Araujo |
| Collana | Research in accounting in emerging economies |
| Soggetto topico |
Business & Economics - International - Accounting
Financial accounting Accounting Accounting - Latin America |
| ISBN | 1-78441-067-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Accounting information quality in Latin- and North-American public firms / Edilson Paulo ... [et al.] -- Financial reporting and foreign direct investments in Latin America / Orhan Akisik -- A social disclosure index for assessing social programs in Brazilian listed firms / Rodrigo de Souza Gonçalves ... [et al.]-- Auditors and the foreign corrupt practices act : lessons from Latin America / Ricardo Colón, Héctor G. Bladuell -- Relations between supply chain performance indicators usage patterns and strategic goals typologies : evidence from Brazilian agribusiness companies / Antônio André Cunha Callado, Aldo Leonardo Cunha Callado -- Performance measurement system and quality management in small and medium-sized Brazilian enterprises / Diego dos Santos Pereira, José Carlos Tiomatsu Oyadomari. |
| Record Nr. | UNINA-9910821199203321 |
| Bingley, England : , : Emerald, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting, auditing & accountability journal . Volume 2, Number 6 Accounting as codified discourse [[electronic resource]]
| Accounting, auditing & accountability journal . Volume 2, Number 6 Accounting as codified discourse [[electronic resource]] |
| Autore | Llewellyn Sue |
| Pubbl/distr/stampa | [Bradford, England], : Emerald, 2007 |
| Descrizione fisica | 1 online resource (143 p.) |
| Disciplina | 657/.05 |
| Collana | Accounting, Auditing & Accountability Journal - Volume 20, Issue 6 |
| Soggetto topico |
Accounting
Auditing Liability (Law) |
| ISBN |
1-281-14341-3
9786611143411 1-84663-699-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; CONTENTS; EDITORIAL ADVISORY BOARD; Accounting as codified discourse; Discourse and audit change; Social and environmental reporting and hegemonic discourse; Enrolling discourse consumers to affect material intellectual capital practice; Analysing accounting discourse: avoiding the "fallacy of internalism"; Reply to: "Analysing accounting discourse: avoiding the 'fallacy of internalism'"; Call for papers |
| Altri titoli varianti |
Accounting, auditing and accountability journal
AAAJ |
| Record Nr. | UNINA-9910784992503321 |
Llewellyn Sue
|
||
| [Bradford, England], : Emerald, 2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting, auditing & accountability journal . Volume 2, Number 6 Accounting as codified discourse [[electronic resource]]
| Accounting, auditing & accountability journal . Volume 2, Number 6 Accounting as codified discourse [[electronic resource]] |
| Autore | Llewellyn Sue |
| Pubbl/distr/stampa | [Bradford, England], : Emerald, 2007 |
| Descrizione fisica | 1 online resource (143 p.) |
| Disciplina | 657/.05 |
| Collana | Accounting, Auditing & Accountability Journal - Volume 20, Issue 6 |
| Soggetto topico |
Accounting
Auditing Liability (Law) |
| ISBN |
1-281-14341-3
9786611143411 1-84663-699-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; CONTENTS; EDITORIAL ADVISORY BOARD; Accounting as codified discourse; Discourse and audit change; Social and environmental reporting and hegemonic discourse; Enrolling discourse consumers to affect material intellectual capital practice; Analysing accounting discourse: avoiding the "fallacy of internalism"; Reply to: "Analysing accounting discourse: avoiding the 'fallacy of internalism'"; Call for papers |
| Altri titoli varianti |
Accounting, auditing and accountability journal
AAAJ |
| Record Nr. | UNINA-9910815894303321 |
|
Llewellyn Sue
|
||
| [Bradford, England], : Emerald, 2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne
| Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne |
| Pubbl/distr/stampa | [Bradford, England], : Emerald, 2008 |
| Descrizione fisica | 1 online resource (218 p.) |
| Altri autori (Persone) |
ParkerLee D
GuthrieJames MilneMarkus |
| Collana | Accounting, auditing & accountability journal |
| Soggetto topico |
Accounting
Auditing Liability (Law) |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-38495-X
9786611384951 1-84663-799-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; CONTENTS; EXECUTIVE EDITORIAL BOARD; EDITORIAL; Public sector to public services: 20 years of "contextual" accounting research; Auditing research: a review across the disciplinary divide; Strategic management accounting: how far have we come in 25 years?; Did Kaplan and Johnson get it right?; Chronicles of wasted time?; Enterprise culture and accountancy firms: new masters of the universe; Innovation, convergence and argument without end in accounting history; "A True Account"; Call for Papers |
| Record Nr. | UNINA-9910458066603321 |
| [Bradford, England], : Emerald, 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne
| Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne |
| Pubbl/distr/stampa | [Bradford, England], : Emerald, 2008 |
| Descrizione fisica | 1 online resource (218 p.) |
| Altri autori (Persone) |
ParkerLee D
GuthrieJames MilneMarkus |
| Collana | Accounting, auditing & accountability journal |
| Soggetto topico |
Accounting
Auditing Liability (Law) |
| ISBN |
1-281-38495-X
9786611384951 1-84663-799-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; CONTENTS; EXECUTIVE EDITORIAL BOARD; EDITORIAL; Public sector to public services: 20 years of "contextual" accounting research; Auditing research: a review across the disciplinary divide; Strategic management accounting: how far have we come in 25 years?; Did Kaplan and Johnson get it right?; Chronicles of wasted time?; Enterprise culture and accountancy firms: new masters of the universe; Innovation, convergence and argument without end in accounting history; "A True Account"; Call for Papers |
| Record Nr. | UNINA-9910784524403321 |
| [Bradford, England], : Emerald, 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne
| Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne |
| Pubbl/distr/stampa | [Bradford, England], : Emerald, 2008 |
| Descrizione fisica | 1 online resource (218 p.) |
| Altri autori (Persone) |
ParkerLee D
GuthrieJames MilneMarkus |
| Collana | Accounting, auditing & accountability journal |
| Soggetto topico |
Accounting
Auditing Liability (Law) |
| ISBN |
1-281-38495-X
9786611384951 1-84663-799-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; CONTENTS; EXECUTIVE EDITORIAL BOARD; EDITORIAL; Public sector to public services: 20 years of "contextual" accounting research; Auditing research: a review across the disciplinary divide; Strategic management accounting: how far have we come in 25 years?; Did Kaplan and Johnson get it right?; Chronicles of wasted time?; Enterprise culture and accountancy firms: new masters of the universe; Innovation, convergence and argument without end in accounting history; "A True Account"; Call for Papers |
| Record Nr. | UNINA-9910824453603321 |
| [Bradford, England], : Emerald, 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting, auditing & accountability journal . Volume 2, Number 6 Accounting as codified discourse [[electronic resource]]
| Accounting, auditing & accountability journal . Volume 2, Number 6 Accounting as codified discourse [[electronic resource]] |
| Pubbl/distr/stampa | [Bradford, England], : Emerald, 2007 |
| Descrizione fisica | 1 online resource (143 p.) |
| Disciplina | 657/.05 |
| Collana | Accounting, Auditing & Accountability Journal - Volume 20, Issue 6 |
| Soggetto topico |
Accounting
Auditing Liability (Law) |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-14341-3
9786611143411 1-84663-699-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; CONTENTS; EDITORIAL ADVISORY BOARD; Accounting as codified discourse; Discourse and audit change; Social and environmental reporting and hegemonic discourse; Enrolling discourse consumers to affect material intellectual capital practice; Analysing accounting discourse: avoiding the "fallacy of internalism"; Reply to: "Analysing accounting discourse: avoiding the 'fallacy of internalism'"; Call for papers |
| Record Nr. | UNINA-9910451286403321 |
| [Bradford, England], : Emerald, 2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Achieving ethical excellence / / edited by Michael Schwartz, Howard Harris, guest editor, Alan Tapper
| Achieving ethical excellence / / edited by Michael Schwartz, Howard Harris, guest editor, Alan Tapper |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | West Yorkshire, England : , : Emerald, , 2014 |
| Descrizione fisica | 1 online resource (202 p.) |
| Disciplina | 174.4 |
| Collana | Research in Ethical Issues in Organizations |
| Soggetto topico |
Business ethics
Professional ethics |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78441-246-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Achieving Ethical Excellence; Copyright page; Contents; Editorial Board; List of Contributors; About the Authors; Introduction to Selected Papers from the 20th Annual AAPAE Conference; Promoting Integrity Integritively: Avoiding the Scylla and Charybdis of Abdication and Zealotry; Integrity and Integritive Action; Integrity, Ethics, and Fidelity to Standards; Geosyllogistic Ethics; Mechanical Jurisprudence; Codes, Again; Three Ps of Academic Integrity; Conclusion; Notes; References; Dividing to Conquer: Using the Separation of Powers to Structure Institutional Inter-Relations
IntroductionThe Separation of Institutional Processes; It Is Efficient for Separate Processes to Perform Distinct Tasks; Separate Institutional Processes Can Constrain Authority; Separate Institutional Processes Prevent the Compromising of Specific Tasks; Section Summation: Separation of Powers Requires Distinct Institutional Processes; The Separation of Personnel; Separate Personnel as a Fetter to Corruptness of Character; Structural Separation and Role-Based Virtues; Section Summation: The Separation of Personnel; Replacing Authority to Avoid Conflicts of Interest Splitting Authority: Veto, Assent and the 'Coordination Thesis'The Exceptional Nature of the Veto; The 'One Good Apple' Theorem; The Non-Aligned Interests Theorem; The Aligned Legitimate Interests Theorem; The Limited Power of the Veto; Section Summation: Checks and Balances; Balance of Strengths; Vertical Accountability; The Overlapping of Jurisdiction: Federal and Local Governments; Representativeness and Informed Decisions: The Question of Social Diversity; Two Remaining Inter-Relations; The Non-Separation of Personnel; Sheer Messiness; Conclusion: We Separate Only to Reconnect; Notes ReferencesEnriching Rights: Virtue and Sacrifice in Just War Theory; Introduction; Sacrifice and Risk-Acceptance; Sacrifice and Supererogation; Political Forgiveness; Forgiveness and Proportionality; Conclusion; Notes; Acknowledgements; References; Professional Athletes and Their Duty to be Role Models; Introduction; Role Modelling: Expectations and Intuitions; The Values Implicit in Sport and Athletics; Ethical Reasoning in Sport; Conclusion; References; Ethics and the Art of Sport Governance; Introduction; The AFL's Illicit Drugs Policy in Question The AFL Commission and Players' Community ResponsibilityThe AFL as a Practice Community; Live Gambling Odds Advertising During Televised Footy Games and Footy Shows; Concluding Remarks; References; Ethics Training for Corporate Boards; Introduction; Why the Board Is Different; Who Is Responsible for Training the Board?; Conceptual Framework; Reflection; Moral Imagination; Courage; How Best to Do the Training; Training for Personal Integrity; Moral Imagination; Courage; Case Studies; Heuristics; Mentors; Reflection; Integrity in Decision Processes; Devil's Advocate Procedures; Conclusion Practical Implications |
| Record Nr. | UNINA-9910463817903321 |
| West Yorkshire, England : , : Emerald, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
