Tékhne最新文献

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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

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.

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.

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.

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.

公共部门会计与新公共管理特别相关，因为它是记录和报告管理行为的最重要方法，有助于公共管理人员实现其关于内部和外部报告的目标。本研究的主要目的是评估会计信息的有用性，以及内部控制系统在解释51所巴西联邦大学质量时审计意见中的不合规发现，使用的数据来自2007年发布的课程总索引。研究结果表明，巴西联邦大学的会计信息，特别是当前费用和运营资产，对于解释高等教育机构达到的质量指数非常重要，考虑到不同的利益相关者，支持会计与问责制的相关性。证据还表明，审计意见中的资格与解释大学绩效不相关。调查结果可作为制订教育资源分配公共政策的标准，并有助于改善教育部门内部和外部控制的审计制度。

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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

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.

有能力应对新的市场需求并根据不断变化的环境对其进行改造的企业，在市场上表现出长期的可持续性。但如今的商业环境动荡不安，即使是这样的企业也可能难以生存。在这种动荡的环境中，对任何企业(无论是现有的企业，还是新兴的企业)来说，建议之一就是采用虚拟企业方法。在这种背景下，一个关键问题是“传统”企业向虚拟企业的转型过程。本文提出了一个模拟工具来支持过程转换模型，以及如何在一般转换过程的某些阶段中使用该工具。在本文的第一部分，介绍了“传统”企业和虚拟企业方法之间的区别。然后，在第二部分中，提出了转换过程的部分模型，在第三部分中，提出了一个示范仿真工具，作为支持“传统”企业向虚拟企业转换过程的贡献，以及一个假设的示例案例。

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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

引用次数: 45

Identify cultural patterns in the cities of Guarda and Covilhã 确定瓜尔达和科维良市的文化模式

Tékhne

Pub Date : 2012-01-01 DOI: 10.1016/S1645-9911(12)70004-X

M.M. Santos Natário , L.M. Canada Abreu Nunes , A.C. Oliveira Gonçalves

引用次数: 3

Statutory auditing in Portugal: Historical and market evolution 葡萄牙法定审计：历史与市场演变

Tékhne

Pub Date : 2012-01-01 DOI: 10.1016/S1645-9911(12)70006-3

B.J. Machado de Almeida

引用次数: 4

Tékhne — Review of Applied Management Studies Tékhne——应用管理研究综述

Tékhne

Pub Date : 2012-01-01 DOI: 10.1016/S1645-9911(12)70001-4

P. Gomes (Editor-in chief)

引用次数: 6

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