Tékhne最新文献_第9页

Tékhne Pub Date : 2012-07-01 DOI: 10.1016/j.tekhne.2013.02.001

P. Gomes (Editor-in chief)

引用次数: 0

Relevance of accounting information to public sector accountability: A study of Brazilian federal public universities 会计信息与公共部门问责的相关性:巴西联邦公立大学的研究

Tékhne Pub Date : 2012-07-01 DOI: 10.1016/J.TEKHNE.2012.10.001

M. Jesús, J.S.B. Eirado

引用次数: 35

Relevance of accounting information to public sector accountability: A study of Brazilian federal public universities 会计信息与公共部门问责的相关性:巴西联邦公立大学的研究

Tékhne Pub Date : 2012-07-01 DOI: 10.1016/j.tekhne.2012.10.001

M.A. Jorge de Jesus , J.S.B. Eirado

{"title":"Relevance of accounting information to public sector accountability: A study of Brazilian federal public universities","authors":"M.A. Jorge de Jesus , J.S.B. Eirado","doi":"10.1016/j.tekhne.2012.10.001","DOIUrl":"https://doi.org/10.1016/j.tekhne.2012.10.001","url":null,"abstract":"<div><p>Public Sector Accounting is particularly relevant in the context of New Public Management because it is the most important approach for recording and reporting management acts, helping public managers to achieve their objectives regarding internal and external reporting for accountability purposes.</p><p>This study main objective is to evaluate the usefulness of accounting information as well as the findings of non-compliance in the opinions of audits conducted by Internal Control System in explaining the quality of 51 Brazilian Federal Universities, using data from the General Index of Courses published in 2007.</p><p>The findings demonstrate that accounting information of the Brazilian Federal Universities, particularly current expenses and operating assets are significant to explain the quality index reached by the HEIs, endorsing the relevance of accounting to accountability, considering the diverse stakeholders. The evidence also reveals that qualifications in audit opinions are not relevant to explain the universities performance.</p><p>The findings may assist as criteria for formulating public policies on resource allocation in education, and also contribute to improve auditing systems in the Internal and External Control of the Education Sector.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"10 2","pages":"Pages 87-98"},"PeriodicalIF":0.0,"publicationDate":"2012-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2012.10.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91765072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 35

A simulation tool and its role in supporting the management of the transformation processes of Traditional Enterprises into Virtual Enterprises 仿真工具及其在支持传统企业向虚拟企业转型过程管理中的作用

Tékhne Pub Date : 2012-07-01 DOI: 10.1016/j.tekhne.2012.12.001

H. Castro , G.D. Putnik , V. Shah , M.M. Cruz-Cunha

{"title":"A simulation tool and its role in supporting the management of the transformation processes of Traditional Enterprises into Virtual Enterprises","authors":"H. Castro , G.D. Putnik , V. Shah , M.M. Cruz-Cunha","doi":"10.1016/j.tekhne.2012.12.001","DOIUrl":"https://doi.org/10.1016/j.tekhne.2012.12.001","url":null,"abstract":"<div><p>Enterprises with the capacity to manage to respond to the new market demands and to transform them according to the changing environment have shown their sustainability in the market for long periods. But now-a-days the business environment is turbulent, and even such enterprises may find it difficult to survive. One of the proposals for any enterprise (the existing as well as new and emerging ones) in this turbulent environment is the Virtual Enterprise approach. In this context one of the critical issues is the transformation process of ‘Traditional’ Enterprises into Virtual Enterprises. The paper presents a simulation tool to support the model for the processes transformation and how this tool is to be used in some of the phases of the general transformation process. In the first part of this paper, differences between ‘Traditional’ Enterprises and the Virtual Enterprise approaches are presented. Then, in the second part, a partial model for transformation processes is presented, and in the third part a demonstrator simulation tool is presented as a contribution to support the transformation processes, of ‘Traditional’ Enterprises into Virtual Enterprise, along with a hypothetical example case.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"10 2","pages":"Pages 99-111"},"PeriodicalIF":0.0,"publicationDate":"2012-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2012.12.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91765073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Adequacy of the Local Government financial reporting model in the context of internal decision-making: An exploratory study in the municipality of Bragança 内部决策背景下地方政府财务报告模式的充分性:布拉干帕拉市的探索性研究

Tékhne Pub Date : 2012-07-01 DOI: 10.1016/J.TEKHNE.2012.06.001

Sónia P. Nogueira, Susana Jorge

引用次数: 9

Beyond income: Analysis of inequality in Chile from 1980 to 2000 decades 收入之外：1980年至2000年智利不平等现象分析

Tékhne Pub Date : 2012-01-01 DOI: 10.1016/S1645-9911(12)70005-1

M. Olavarría-Gambi

引用次数: 1

Factors influencing the different categories of voluntary disclosure in annual reports: An analysis for Iberian Peninsula listed companies 影响年度报告中不同类别自愿披露的因素——对伊比利亚半岛上市公司的分析

Tékhne Pub Date : 2012-01-01 DOI: 10.1016/S1645-9911(12)70003-8

H. Alves , A.M. Rodrigues , N. Canadas