Pesquisa Contábil: O Falso Dilema entre a Consistência Metodológica e a Relevância Prática by Alexsandro Broedel, Eduardo da Silva Flores

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The Economic Impact of COVID-19 Treatment at a Hospital-level: Investment and Financial Registers of Brazilian Hospitals by Ana Paula Beck da Silva Etges, Ricardo Bertoglio Cardoso, Milena Marcolino, Karen Brasil Ruschel, Ana Paula Coutinho, Elayne Crestani Pereira, Fernando Anschau, Filipe Carrilho, Giovanna Vietta, Gisele Alsina Nader Bastos, Joanna d’Arc Lyra Batista, José Miguel Chatkin, Juliana da Silva Nogueira, Leila Beltrami Moreira, Luciana Haddad, Maiara Floriani, Marília Teixeira de Siqueira, Patrícia Ziegelmann, Petrônio José de Lima Martelli, Roberta Pozza, Umbelina Cravo Teixeira Lagioia, Carisi Anne Polanczyk, Luciane Kopittke

“…**Methods:** This research covers the initial findings of “COVID-19 hospital costs and the proposition of a bundled reimbursement strategy for the health-care system,” which includes 10 hospitals. The chief financial officer, the chief medical officer, and hospital executives of each participating hospital provided information regarding investments attributed to COVID-19 patient treatment. …”
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PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN by Febrian Kwarto

“…The sampling technique in this research was purposive sampling, there arethe director of the company or chief financial officer (chief accounting/finance managers) that have been audited by Public Accountant in Tangerang, which has a minimum of 2 years experience. …”
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The Role of the CFO of an Industrial Company: An Analysis of the Impact of Blockchain Technology by Philipp Sandner, Anna Lange, Philipp Schulden

“…This qualitative multiple case study explores the influence of blockchain technology on the chief financial officer (CFO) of an industrial company. Due to the advancing digitalization of business sectors and increasing competitive pressures, industrial companies are forced to promote their own digital transformation to sustain on the market. …”
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The final ecosystem goods and services Voltron: the power of tools together by Leah M. Sharpe, Matthew C. Harwell, Colin Phifer, George Gardner, Tammy Newcomer-Johnson

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Outsourcing in high volume electronics manufacturing by Ryden, Carl Ashley, 1971-

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Big data analytics capabilities and innovation effect of dynamic capabilities, organizational culture and role of management accountants by Munir, Sabra, Abdul Rasid, Siti Zaleha, Muhammad Aamir, Muhammad Aamir, Jamil, Farrukh, Ahmed, Ishfaq

“…This included sending questionnaires to top-level management, including Chief Financial Officer/Chief Executive Officers/Chief Information Officers (CFO/CEOs/CIOs), having an in-depth understanding of the concepts, practical applications and usage of big data as well as BDAC.181 valid questionnaire-based responses were analyzed using the partial least square structural equation modelling technique and bootstrapping moderated mediation method. …”

Drug Policy Places New Pressures on Hospice by Randi Belisomo

“…It is covering all drugs while the situation is assessed; a policy Chief Financial Officer Greg Zrazik calls a “fairly liberal, compassionate approach.” …”
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Risks in Islamic banks: evidence from empirical research by Mohd. Ariffin, Noraini, Archer, Simon, Karim, Rifaat Ahmed Abdel

“…This study attempts to ascertain the perceptions of Islamic bankers (chief financial officers and risk managers) about the nature of risks, risk measurement and risk management techniques in their banks. …”
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STOCK EXCHANGE LISTING INDUCES SOPHISTICATION OF CAPITAL BUDGETING by Wesley Mendes-da-Silva, Richard Saito

“…We surveyed the Chief Financial Officers (CFOs) of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results suggest that the CFOs of listed companies tend to use less simplistic methods more often, for example: NPV and CAPM, and that CFOs of unlisted companies are less likely to estimate the cost of equity, despite being large companies. …”
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Institutional capacity in the accounting reform process in Spanish local governments by Silvia Fresneda Fuentes, Julián Hernández Borreguero

“…Through an electronic questionnaire and several interviews carried out with municipal chief financial officers it has been shown that few actions to build the necessary institutional capacity were undertaken in the period prior to its implementation. …”
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The moderating role of employees’ professionalism on BSC usage and organizational performance relationship by Bakil Saleh Mohamad Dhaifallah, Sofiah Md Auzair, Ruhanita Maelah

“…A questionnaire survey was administered to chief financial officers (CFOs) of Malaysian manufacturing firms. …”
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Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 by Carmen Martínez Franco, Orla Feeney, Martin Quinn, Martin R.W. Hiebl

“…Contemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as being reflective of a more transactional one. …”
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Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 by Carmen Martínez Franco, Orla Feeney, Martin Quinn, Martin R.W. Hiebl

“…Contemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as being reflective of a more transactional one. …”
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Hospital Professionals as Dual Agents: A Superordinate Identity to Solve Interprofessional Conflicts in Hospitals?; Comment on “Dual Agency in Hospitals: What Strategies Do Manager... by Rosalía Cascón-Pereira

“…In this commentary, we argue that their assumption that the considered hospital professionals (managers, chief financial officers [CFOs], chief physicians and practising physicians) are dual agents moves on from the unproductive debates of inherent conflicts to envisage possibilities of reconciling economic and clinical considerations. …”
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A study on dividend policy and value of the firm: managerial perspectives in Malaysia / Oswald Timothy Edward , Chu Hong Heng , Lau Gee Choon by Oswald Timothy Edward, ., Chu Hong Heng, ., Lau Gee Choon, .

“…We obtain data from 2004 mail survey sent to 207 chief financial officers/financial controller/corporate managers of firms listed on the Bursa Malaysia. …”
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Socioemotional wealth and internal audit in family firms: trade-off between economic and non-economic goals by Salah Eddine NEBBACHE, Abdelkrim MOKRANI

“…In order to achieve this objective, a questionnaire was prepared and distributed to internal auditors, chief financial officers, and certified public accountants of Algerian family businesses. …”
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Listagem em bolsa induz sofisticação do orçamento de capital by Wesley Mendes-da-Silva, Richard Saito

“…Emprega-se um survey dirigido aos Chief Financial Officers (CFOs) de 398 empresas listadas e 300 grandes empresas não-listadas e, com base em 91 respondentes, os resultados sugerem que os CFOs das empresas listadas tendem a usar mais intensamente métodos menos simplistas, e.g. …”
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Preparers’ Perceptions Towards Quarterly Financial Reporting in Malaysia by Ku Nor Izah Ku Ismail, Roy Chandler

“…Questionnaires were mailed to chief financial officers of the Kuala Lumpur Stock Exchange (KLSE)1 listed companies, from whom 106 usable responses were gathered. …”
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Preparers' perceptions towards quarterly financial reporting in Malaysia by Ku Ismail, Ku Nor Izah, Chandler, Roy

“…Questionnaires were mailed to chief financial officers of the Kuala Lumpur Stock Exchange (KLSE) listed companies, from whom 106 usable responses were gathered. …”
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