Pub Date : 2022-03-28DOI: 10.17265/1548-6583/2022.03.001
Gladie Lui, Connie Shum
{"title":"New Economy Companies: Impact of COVID-19 on Valuation","authors":"Gladie Lui, Connie Shum","doi":"10.17265/1548-6583/2022.03.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.03.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46628496","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}
Pub Date : 2022-03-28DOI: 10.17265/1548-6583/2022.03.002
Mohamed A. Abobakr, Magdy G. Abdel-Kader, Ahmed F. Elbayoumi
Drawing upon a Natural Resource-Based View (NRBV), this paper aims to propose a quantitative model that could be used to investigate whether Lean Manufacturing (LM) practices/tools can improve the three aspects of corporate sustainability performance (economic, environmental, and social). This paper is based on a theoretical study to develop a new model by reviewing the literature and proposing new ideas according to the Natural Resource-Based View (NRBV). Reviewing the literature showed that there is a significant association between LM practices/tools implementation and the improvement on three aspects of corporate sustainability performance (economic, environmental, and social). This paper provides insights to manufacturing managers about the ability of LM practices to reduce cost of operations and maximize the value provided to customers. Further, it highlighted the importance of LM practices implementation to manage organizations’ activities responsibly in terms of their environmental, social, and economic effects. By proposing such a quantitative model according to a NRBV, this study contributes to a broader understanding of how LM practices affect three pillars of sustainability.
{"title":"The Impact of Lean Manufacturing Practices on Sustainability Performance: A Natural Resource-Based View","authors":"Mohamed A. Abobakr, Magdy G. Abdel-Kader, Ahmed F. Elbayoumi","doi":"10.17265/1548-6583/2022.03.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.03.002","url":null,"abstract":"Drawing upon a Natural Resource-Based View (NRBV), this paper aims to propose a quantitative model that could be used to investigate whether Lean Manufacturing (LM) practices/tools can improve the three aspects of corporate sustainability performance (economic, environmental, and social). This paper is based on a theoretical study to develop a new model by reviewing the literature and proposing new ideas according to the Natural Resource-Based View (NRBV). Reviewing the literature showed that there is a significant association between LM practices/tools implementation and the improvement on three aspects of corporate sustainability performance (economic, environmental, and social). This paper provides insights to manufacturing managers about the ability of LM practices to reduce cost of operations and maximize the value provided to customers. Further, it highlighted the importance of LM practices implementation to manage organizations’ activities responsibly in terms of their environmental, social, and economic effects. By proposing such a quantitative model according to a NRBV, this study contributes to a broader understanding of how LM practices affect three pillars of sustainability.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45560522","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}
Pub Date : 2022-02-28DOI: 10.17265/1548-6583/2022.02.002
Joseph Kwasi Agyemang, Barjoyai Bin Bardai
{"title":"The Mediating Effect of Corporate Governance on the Relationship Between Accounting Information and Stock Market Return of Listed Entities in Ghana","authors":"Joseph Kwasi Agyemang, Barjoyai Bin Bardai","doi":"10.17265/1548-6583/2022.02.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.02.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41880415","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}
Pub Date : 2022-02-28DOI: 10.17265/1548-6583/2022.02.001
Maurizio Sanarico
{"title":"Everyone Wants to Play With Stats. Will Statistics Play a Key Role in an Everything-Is-AI World?","authors":"Maurizio Sanarico","doi":"10.17265/1548-6583/2022.02.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.02.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49311600","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}
Pub Date : 2022-02-28DOI: 10.17265/1548-6583/2022.02.003
Maria da Conceição da Costa Marques
{"title":"Accounting Standardization and the Social Economy in Portugal: Special Emphasis on Nonprofit Foundations","authors":"Maria da Conceição da Costa Marques","doi":"10.17265/1548-6583/2022.02.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.02.003","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45928769","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}
Pub Date : 2022-01-28DOI: 10.17265/1548-6583/2022.01.002
Devon Baranek
{"title":"On FASB Standard Setting: The Role of Funding Structure and Voting Rule","authors":"Devon Baranek","doi":"10.17265/1548-6583/2022.01.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.01.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46510098","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}
Pub Date : 2022-01-28DOI: 10.17265/1548-6583/2022.01.001
Nurhidayah Yahya, Jamaliah Said, Nor Balkish Zakaria, Kazi Musa
{"title":"Assessing the Relationship of Corporate Integrity Practices With Accountability of Malaysian Statutory Bodies","authors":"Nurhidayah Yahya, Jamaliah Said, Nor Balkish Zakaria, Kazi Musa","doi":"10.17265/1548-6583/2022.01.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.01.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47004291","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}
Pub Date : 2021-02-28DOI: 10.17265/1548-6583/2021.02.002
Robert Sangue Fotso, Roland Hermann Bioñomo
{"title":"The Practice of Accounting in Cameroonians Very Small Enterprises (VSEs)","authors":"Robert Sangue Fotso, Roland Hermann Bioñomo","doi":"10.17265/1548-6583/2021.02.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2021.02.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42196914","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}
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