عرض العناصر حسب علامة : التنمية المستدامة
الثلاثاء, 18 يناير 2022 07:34
Ph.D: Do Board Characteristics and Corporate Social Responsibility Practices Affects Profitability and Firm Value in the Egyptian Listed Companies?
Good corporate governance mechanism implementation will consistently strengthen the firm’s competitive position, maximizing the firm value, and managing its resources and risks more efficiently, which consequently will lead to strengthen the trust of the
معلومات إضافية
- البلد مصر
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رسائل ماجستير و دكتوراة
موسومة تحت
الأربعاء, 05 يناير 2022 10:52
رسالة ماجستير: أثر مستوى الإفصاح عن التنمية المستدامة على الأداء المالي المستقبلي للشركات في ضوء استراتيجية 2030
إستهدفت الدراسة التعرف على مدى وجود إختلافات في مستوى الإفصاح عن التنمية المستدامة لدى الشرکات، وکذلک التعرف على تأثير مستوى الإفصاح عن التنمية المستدامة بأبعادها المختلفة ( البعد الإقتصادي، والبيئي، والإجتماعي، والحوکمي) على تحسين معدلات الأداء المالي المستقبلي للشرکات
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رسائل ماجستير و دكتوراة
الأربعاء, 05 يناير 2022 09:16
رسالة ماجستير: أثر المسئولية البيئية على الأداء المالي : دراسة ميدانية على بعض المصانع السعودية في المنطقة الشرقية وينبع الصناعية
تهدف الدراسة إلى اختبار مدى إلتزام الإدارة العليا في مصانع المملکة العربية السعودية بمسئولياتها البيئية ومدى تطبيقها لنظام الإدارة البيئية.
معلومات إضافية
- البلد السعودية
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رسائل ماجستير و دكتوراة
الثلاثاء, 04 يناير 2022 12:24
رسالة ماجستير: أثر استخدام المعايير المالية لمحاسبة الاستدامة على تحسين الإفصاح المحاسبي وتعزيز ثقة المستثمرين
تهدف الدراسة الى معرفة أثر استخدام المعايير المالية لمحاسبة الاستدامة (معيارFNO101 ) على تحسين مستوى الافصاح المحاسبى للتقارير المالية وتعزيز ثقة المستثمرين من خلال توفير البيانات المالية وغير المالية التي تساعد المستثمرين في عملية اتخاذ القرارات و تحسين عملية الاستثمار وجذب رؤوس الأموال
معلومات إضافية
- البلد مصر
نشر في
رسائل ماجستير و دكتوراة
الثلاثاء, 04 يناير 2022 12:08
رسالة ماجستير: إنعكاس العلاقة بين هيكل الملكية ومستوى الإفصاح عن المعلومات المستقبلية على معدل النمو المستدام بالتطبيق على شركات الإستثمار العقاري بالبورصة المصرية
هدفت الدراسة إلى تحليل وقياس إنعکاس العلاقة بين هيکل الملکية ومستوى الإفصاح عن المعلومات المستقبلية على معدل النمو المستدام، وذلک بإستخدام عينة من شرکات الإستثمار العقاري المدرجة بالبورصة المصرية والتى تنتمي إلى قطاع العقارات خلال الفترة من عام 2016 إلى عام 2018.
معلومات إضافية
- البلد مصر
نشر في
رسائل ماجستير و دكتوراة
الثلاثاء, 04 يناير 2022 11:46
Master study: Using Ecological Footprint Accounting model as a tool a for sustainable develpment in the hospitality industry: Evidence from Egypt
In recent years, the trend toward the sustainability reports are increasing especially within the era of the integrating reporting.
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رسائل ماجستير و دكتوراة
موسومة تحت
الخميس, 09 ديسمبر 2021 07:25
رسالة ماجستير: أثر إدماج المعلومات المحاسبية عن التنوع البيولوجي وخدمات النظم الايكولوجية في عمليات اتخاذ القرارات على دعم الاستدامة التنافسية لمنشآت الأعمال
استهدف هذا البحث دراسة مدى تأثير إدماج المعلومات المحاسبية عن التنوع البيولوجي وخدمات النظم الإيكولوجية في نظام معلومات المحاسبية الإدارية على زيادة فعالية عمليات إتخاذ القرار ودعم الاستدامة التنافسية لمنشآت الأعمال
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رسائل ماجستير و دكتوراة
الخميس, 25 نوفمبر 2021 13:34
رسالة ماجستير: دراسة العلاقة بين تطبيق المعايير الدولية لإعداد التقارير المالية IFRS for SME's للمشروعات الصغيرة والمتوسطة المصرية وجودة التقارير والمعلومات المالية والمحاسبية لتحقيق أهداف التنمية المستدامة في جمهورية مصر العربية
هدفت هذه الدراسة إلى دراسة العلاقة بين تطبيق المعايير الدولية لإعداد التقارير المالية (IFRS for SME's) للمشروعات الصغيرة والمتوسطة المصرية وجودة التقارير والمعلومات المالية والمحاسبية لتحقيق أهداف التنمية المستدامة في جمهورية مصر العربية
معلومات إضافية
- البلد مصر
نشر في
رسائل ماجستير و دكتوراة
الخميس, 16 سبتمبر 2021 10:09
ماذا يعني تجمُع المواهب العالمي للمحاسبين الإداريين؟
في 6 مايو من كل عام، يعترف أولئك الذين يعملون في مهنة التمويل بالمحاسبين الإداريين في جميع أنحاء العالم
معلومات إضافية
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المحتوى بالإنجليزية
What a global talent pool means for management accountants
By Jeff Thomson
May 06, 2021, 9:39 a.m. EDT
3 Min Read
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Each year on May 6, those of us in the finance profession recognize management accountants across the globe. This International Management Accounting Day is especially poignant, coming after one of the most disruptive and challenging years for businesses in modern history, and we should all take the time to appreciate the hard work, dedication and tenacity of those prevailing through the pandemic. Management accountants are risk managers, budgeters, strategists and decision-makers who are valued by their companies during uncertain times.
The crucial role of management accountants has not changed, but the global talent pool from which companies recruit them has undergone an immense transformation over the past year. Thanks to mass remote work, which will likely continue in some form once the pandemic is over, the job market is no longer local, regional or even national. With companies announcing office closures and hiring remote employees, talent no longer has borders. Eliminating geographic boundaries increases the number of applicants with whom candidates are competing, so it’s important they find ways to compellingly distinguish themselves. As a result, here is what should be top of mind for all management accountants today.
Prioritizing globally recognized certifications
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Accountants with globally recognized educational achievements will stand out among the rest. For nearly 50 years, the CMA (Certified Management Accountant) certification, a U.S.-based globally recognized certification offered by the Institute of Management Accountants, has been the global benchmark for the profession. It’s designed to meet the needs of a rapidly changing business environment. Top employers such as 3M, AT&T, Bank of America, Boeing, Hewlett-Packard, Johnson & Johnson, Microsoft, Procter & Gamble, Verizon and Xerox employ and promote CMAs. From Fortune 500 companies to small and medium-sized businesses, employers in every industry recognize their value.
AI as a trusted business partner
These uncertain times laid bare the advantage of companies that were more advanced in AI. The adoption of new technologies by organizations has significantly increased this past year to meet demands and exceed expectations. Proficiency with artificial intelligence, data analytics, robotic process automation and cloud-based computing at scale are real competitive differentiators around the world. Those equipped with these tech skills can not only automate processes and leverage data analytics, but also perform more value-adding work, making them highly attractive and putting them in high demand in today’s labor market.
The value of sustainability
Management accountants are vital to the financial health of organizations as they plan for business sustainability. Companies that operate in global markets are subject to a variety of environmental, social and governance (ESG) disclosure requirements. Accounting and finance professionals with a pulse on sustainability reporting have a leg up. They see how ESG issues, such as climate change preparedness and diversity, equity and inclusion tie into the growth of intangible business value. More importantly, today’s finance leaders drive their organization’s value in an unpredictable market.
Rethinking risk
The COVID-19 pandemic caused supply chains and business continuity plans to crumble. Now, accountants are increasingly being called upon to minimize risk and prepare for future disruptions. All organizations are susceptible to fraudulent activities, but their accounting and finance teams can identify, deter and report fraud risks. These professionals make critical decisions and implement effective risk oversight, solving problems and thinking outside the box to the benefit of their businesses.
On this International Management Accounting Day, it’s worth asking what competing in a global accounting and finance talent pool means for CMAs. At IMA, we’ve been tracking these shifts and prevailing trends relevant to management accountants and other finance leaders and professionals. We’re proud to see them continuously bringing their value, expertise and determination to their companies during these uncertain times. This is why we have a day out of the year earmarked just to celebrate them.
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موضوعات متنوعة
الأربعاء, 21 سبتمبر 2022 13:24
كورونا وعدم المساواة بين الجنسين
ما هي تأثيرات كوفيد -19 على المساواة بين الجنسين؟
معلومات إضافية
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المحتوى بالإنجليزية
The Social and Economic Impacts of COVID-19 Have Not Been Gender-blind – Neither Should Our Response
RACHEL BLEETMAN | MARCH 8, 2021
COVID-19 and gender inequality
The COVID-19 pandemic has affected every corner of the world and all aspects of society, and the impacts of it will be felt for decades to come. One particular troubling consequence has been its devastating impact on gender inequality. The evidence is clear – the gender inequality gap is widening despite decades of progress that sought to close it.
As a result of the pandemic, women’s employment is 19% more at risk compared to men’s (UN Women 2020) and women are more likely than men to take on unpaid care and domestic work in households. In addition, it is estimated that global domestic violence cases are up around 20% (BBC 2020). For women in more marginalised communities – such as women with disabilities, LBTQ women and women from ethnic minorities, compounding factors have led to even greater discrimination and inequality.
Addressing the crisis
To tackle gender inequality, governments around the world can employ a critically important public policy tool known as gender-responsive budgeting (GRB) when designing COVID-19 economic recovery packages. GRB is defined by UN Women as a ‘process of assessing the implications for women and men of any planned action, including legislation, policies and programmes, in all areas and at all levels.’ It is importantly, not a process of allocating resources to men or women separately nor is it necessarily about allocating more resources than originally planned. Rather, it is a technical process of assessing existing budget policies to better evaluate their impacts on gender equality as well as being a high-level commitment to combat gender inequality. It is also not a new concept – it has been implemented in some form in over 80 countries (Stotsky 2020) since it was first developed in the 1980s.
To be most effective, gender-responsive budgeting techniques should be found throughout the policy and budget cycle. From the initial policy design, through to design and implementation and of course, in the auditing and evaluation stage. By adding a gendered perspective to each part of the cycle, policymakers and public finance professionals can ensure that they adequately account for the differing needs of men and women in a more holistic way. To promote the use of GRB in the COVID-19 response and to enable public sector finance professionals to employ the tool effectively, ACCA has developed a set of tools and resources to help the profession learn more about GRB and implement it wherever they are based.
An example of how to use gender-responsive budgeting
The UK’s Office of National Statistics releases data on unemployment disaggregated by both sex and sector each quarter. For August to October 2020, the unemployment figures were as follows:
74,000 people were classified as being unemployed in the construction sector. When filtered by sex, it shows that men accounted for 86% of that figure while 14% were women.
So, when designing a policy response aimed at tackling unemployment in the construction sector, it is critical that policymakers consider the gendered impact of what a construction job package might look like. It is clear from the sex-disaggregated data that the majority of end-users of this policy decision and budget allocation will be men. Therefore, subsequent or supplementary measures should be considered to ensure that female-dominated sectors are also prioritised in job retention or reskilling schemes to avoid women being overrepresented in the unemployment figures.
Additionally, exploring qualitative data can help better understand why women are so underrepresented in this sector – what barriers exist that have clearly prevented women from entering the construction sector? And for men, more data could probe thinking around, for example, the impacts of unemployment on mental health. Policymakers could also consider what policies could be used to equip those made unemployed with skills beyond construction. This initial process will encourage a more holistic approach to this particular package to fully understand its broader objectives outside of simply saving jobs. By assessing the impact of the policy on both men and women, policymakers can ensure that this policy response does not unintentionally exacerbate or perpetuate gender inequality.
Having explored the objectives, the next stage involves designing the policy and allocating the adequate resources to ensuring the policy will achieve its intended outcome. To do so, a number of useful techniques can be employed, for example –an equality impact assessment can be carried out to assess the expected impact on both women and men. The policy should also be subject to parliament scrutiny with a gendered lens. It is important to ensure that the way the policy is designed and measured will achieve the ultimate objective. For example, considering whether to use performance-based budgeting to measure outcomes or whether a zero-based budgeting approach would work better if this is a new policy objective.
At the implementation stage, considerations include whether line ministries have the training and capacity to implement the policy, and if sufficient resources have been allocated to achieve the objectives. Importantly, public finance professionals can use an expenditure tracking system to ensure actual spending meets planned spending – this will also improve the audit trail for the final evaluation stage. Finally, the finance professional can help ensure that the policy objective was met – this is where the vital role of auditors comes into play, to assess:
Was the intended objective met?
How mainstreamed was gender throughout the process?
And critically, what should be improved for the next cycle?
Supreme Audit Institutions have a critical role to play in ensuring that governments achieve both the objectives they lay out in budget statements, but also in ensuring governments meet their commitments to achieving the Sustainable Development Goals (SDGs)– in this case, SDG 5 on gender equality.
The central role of the finance profession
As the resources on ACCA’s website outlines, GRB can be implemented in any jurisdiction if certain conditions are in place. The public finance profession can play a key role, wherever they are in the world, to make GRB a reality and to shed a renewed light on COVID-19 and its impact on gender inequality. From ensuring data is disaggregated by sex, using that data to inform policymaking, designing budgets that can measure defined objectives and measuring progress made on achieving those objectives - the public finance profession is at the heart of GRB.
To learn more about what GRB is, where it can be found, how to implement it and what the profession can do to raise awareness of this policy tool, go to ACCA’s website to see our newly published resources and register here for our CPD webinar on GRB and the COVID-19 economic recovery.
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