4175
Publications
9190
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Gestion des opérations
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Gestion financière
6 publication(s)
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Publications
4175 publication(s) trouvée(s)
Article scientifique
Who drives transparency? Examining the role of pay, power and people in remuneration governance disclosure
Orientation: This study investigates the structural and behavioural determinants of remuneration governance disclosure (RGD) among Johannesburg Stock Exchange (JSE)-listed firms. …
Article scientifique
Partial Least Squares Structural Equation Modeling (PLS-SEM) in business research: A simple guide for novice researchers
This review provides a comprehensive, step-by-step guide to the application of partial least squares structural equation modeling (PLS-SEM) for novice …
Article scientifique
Power relations in sustainable operations management in a non-profit organisation : a Cynefin framework perspective
ENGLISH : The Cynefin framework was used to address power relations in sustainable operations management in a non-profit organisation (NPO). …
Article scientifique
The Evolution of Accounting Measurement: Issues and Prospects
Abstract This study focuses on the advancement of accounting measurement from historical costs to the contemporary times of fair value …
Article scientifique
Corporate Governance Mechanisms and Environmental, Social, and Governance (ESG) Disclosure in Nigeria
Abstract The purpose of this study is to investigates the relationship between corporate governance mechanisms and environmental, social, and governance …
Article scientifique
Social Innovation in Entrepreneurship: A Strategic Pathway to Poverty Reduction for Sustainable Development: A systematic Literature Review
In this review, we examine how social innovation plays a role in entrepreneurship as a way to fight poverty and …
Article scientifique
Beyond Philanthropy: A Systematic Review of CSR as a Strategic Driver of Financial Performance in Commercial Banking
Background The global commercial banking sector is under increasing pressure to integrate Corporate Social Responsibility (CSR) into its core strategies. …
Article scientifique
The Financial Concerns of South African Households Caused by the COVID-19 Pandemic: Towards Improved Resilience
Purpose/Objectives: Through the lens of financial resilience theory, the primary objective of this study is to identify and understand the …
Article scientifique
Impact of sample size on optimisation algorithms for the MLP used in the prediction of client subscription to a term deposit
Background One of the disadvantages of the multilayer perception (MLP), which is a machine learning (ML) algorithm used in various …
Article scientifique
Business Sustainability Practices: A Literature Review of the Association Between ESG and Financial Reporting Outcomes
The incorporation of environmental, social and governance (ESG) activities into business strategies has become a predominant way to maintain business …
Article scientifique
ERP Adoption in Higher Education: A TAM-Based Analysis of Botswana’s Technical University
This study investigates ERP adoption at a technical university in Botswana using the Technology Acceptance Model (TAM). It examines how …
Article scientifique
Agile Methodologies as Drivers of Organizational Culture in Digital Transformation Projects
Organisations are increasingly adopting agile methodologies to accelerate digital transformation, yet outcomes remain inconsistent when agile is viewed solely as …
Article scientifique
Reverse Piercing of the Corporate Veil – Butcher Shop and Grill CC v Trustees for the time being of the Bymyam Trust 2023 (5) SA 68 (SCA)
In Butcher Shop and Grill CC v Trustees for the time being of the Bymyam Trust (2023 (5) SA 68 …
Article scientifique
Blood Donation Practices and Associated Factors among Adults in East Gojjam Zone, Northwest Ethiopia
Article scientifique
Digital Transformation in the Accounting Profession in Sub-Saharan Africa: Challenges, Opportunities, and Strategic Pathways
The digital transformation of professional sectors requires a systematic renewal of processes, and the accounting profession is no exception.In Sub-Saharan …
Article scientifique
Assessing the Impact of Behavioural Aspects on Learning Accounting Among Grade 10 Learners: A Case Study of One School
Accounting, like any other subject, requires continuous assessment to provide teachers with feedback on the teaching and learning process, enabling …
Article scientifique
Determinants of Health Supply Chain Performance in Baringo County – Kenya
Article scientifique
Forensic Auditing as a Tool for Detecting and Prosecuting Financial Crimes in Zimbabwean State-Owned Enterprises
State-Owned Enterprises (SOEs) are essential for economic development but frequently suffer from endemic corruption and financial mismanagement, particularly in developing …
Article scientifique
Cash Flow Bullwhip control using a multicriteria model
Moroccan producers of households’ detergents suffered from cash flow bullwhip. This distortion of financial flow originated from the bullwhip effect …
Article scientifique
From Responsibility to Resilience: The Role of Corporate Social Responsibility Committees in the Stability of MENA Banks
Abstract Background Bank stability is fundamental for sustaining economic growth, fostering investment, and maintaining confidence in the financial system. In …