نتایج جستجو برای: social accounting matrix
تعداد نتایج: 1025780 فیلتر نتایج به سال:
آزادی مدنی میتواند موجب رشد و شفافیت روابط انسانها، کار گروهی، مقررات و قوانین، ظرفیتهای اجتماعی و ایجاد فرصتهای برابر و در نهایت عدالت اجتماعی گردد. حسابداری حرفهای است متأثر از محیط اجتماعی، اقتصادی و سیاسی که این اثرات موجب تغییر در حرفه حسابداری میگردد. هدف این مقاله مطالعه اثر شاخصهای مختلف آزادیهای مدنی در قالب آزادی بیان، آزادی سازمانها، حاکمیت قانون و آزادی اشخاص بر توسعه حسابد...
This study aimed to evaluate the effect of type of players on ecosystem accounting system using structural equations. In total, 84 activists in the field of environmental accounting (ecosystem) were selected through convenience sampling. Subjects filled the 22-item questionnaire of components of actor network and the 25-item questionnaire of ecosystem accounting. Given the fact that the signifi...
We show that board interlocked firms' accounting practices as reflected in earnings quality are significantly correlated, and more so for audit committee interlocks. We also show that these associations arise after interlock formation and cease after interlock dissolution, consistent with the notion that information about accounting practices transfers between interlocked firms. It has been sai...
We argue that the current approaches to online social networking give rise to numerous challenges regarding the management of the multiple facets of people’s digital identities within and around social networking sites (SNS). We propose an architecture for enabling people to better manage their SNS identities that is informed by the way the core Internet protocols developed to support interoper...
We develop a dynamic model where people decide in the presence of moral constraints and test the predictions of the model through two experiments. Norm violations induce a temporal feeling of guilt that depreciates with time. Due to such fluctuations of guilt, people exhibit an endogenous temporal inconsistency in social preferences—a behavior we term conscience accounting. In our experiments p...
The paper reports the results of two experiments in which people who first made an immoral choice were then more likely to donate to charity than those who did not. In addition, those who knew that a donation opportunity would follow the potential moral transgression were more likely to behave immorally than those who were not told of the donation option. We interpret this increase in charitabl...
This paper presents people accounting—a hypothesis that describes how a simple numerical imbalance in representation along nominal social category lines can aVect people’s choice of candidates in highly competitive situations (e.g., awards, jobs, etc.). For example, two scholarship Wnalists from California and New York may be equally qualiWed, but the award-winning chance for the California can...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید