研究扩大后的财务职能范围：对绩效的影响以及环境不确定性的调节作用

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2024-01-09 DOI:10.1080/00014788.2023.2267443

Henrik Nielsen, Thomas Toldbod, Thomas Borup Kristensen

引用次数: 0

摘要

有文献指出，当代财务职能部门的活动范围正在不断扩大。在竞争价值观框架的指导下，我们将以往的研究成果归纳为四种角色，分别是...

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Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty

The literature recognises that the activities of contemporary finance functions are expanding. Guided by the competing values framework, we group the results of previous research into four roles pe...

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.