FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W577238030> ?p ?o ?g. }

• W577238030 endingPage "125" @default.
• W577238030 startingPage "116" @default.
• W577238030 abstract "Managerial accounting can play an important role in supporting safety management in enterprises, by systematically providing appropriate reports to support the decision-making process in the area of risk prevention, benefiting both internal and external stakeholders. In this paper, we first examine the weaknesses of current managerial accounting systems as regards the provision of systematic information on the cost of measures to ensure health and safety in the workplace. We then propose a model of management accounting to calculate, analyse and control these costs, with particular reference to construction companies. Finally, we implement a case study in a Spanish construction company, focusing on two construction projects carried out in 2008 in Andalusia (Spain). This study reveals that health and safety costs are substantial and remain invisible to the company to a very large degree (more than 90%), because the items that make up this cost are dispersed within other accounting entries, thus remaining unidentified on the income statement. Accordingly, construction companies need to implement a management accounting system to get appropriate information about safety costs, to guide their decisions in safety management." @default.
• W577238030 created "2016-06-24" @default.
• W577238030 creator A5003129666 @default.
• W577238030 creator A5047999993 @default.
• W577238030 creator A5088448539 @default.
• W577238030 date "2015-11-01" @default.
• W577238030 modified "2023-10-16" @default.
• W577238030 title "Managerial accounting for safety management. The case of a Spanish construction company" @default.
• W577238030 cites W1596379634 @default.
• W577238030 cites W1965084916 @default.
• W577238030 cites W1966592761 @default.
• W577238030 cites W1968155961 @default.
• W577238030 cites W1971392959 @default.
• W577238030 cites W1974808947 @default.
• W577238030 cites W1976152186 @default.
• W577238030 cites W1977622278 @default.
• W577238030 cites W1985432102 @default.
• W577238030 cites W1989473858 @default.
• W577238030 cites W1991734870 @default.
• W577238030 cites W1995073650 @default.
• W577238030 cites W1995613247 @default.
• W577238030 cites W1995943069 @default.
• W577238030 cites W2016238616 @default.
• W577238030 cites W2019229249 @default.
• W577238030 cites W2019699328 @default.
• W577238030 cites W2031285945 @default.
• W577238030 cites W2054918970 @default.
• W577238030 cites W2068142564 @default.
• W577238030 cites W2068362131 @default.
• W577238030 cites W2075762372 @default.
• W577238030 cites W2080487200 @default.
• W577238030 cites W2088971204 @default.
• W577238030 cites W2090325320 @default.
• W577238030 cites W2090582113 @default.
• W577238030 cites W2092837378 @default.
• W577238030 cites W2111815565 @default.
• W577238030 cites W2112851942 @default.
• W577238030 cites W2138562889 @default.
• W577238030 cites W2153152387 @default.
• W577238030 cites W2157032476 @default.
• W577238030 cites W2167410514 @default.
• W577238030 doi "https://doi.org/10.1016/j.ssci.2015.05.014" @default.
• W577238030 hasPublicationYear "2015" @default.
• W577238030 type Work @default.
• W577238030 sameAs 577238030 @default.
• W577238030 citedByCount "28" @default.
• W577238030 countsByYear W5772380302016 @default.
• W577238030 countsByYear W5772380302017 @default.
• W577238030 countsByYear W5772380302018 @default.
• W577238030 countsByYear W5772380302019 @default.
• W577238030 countsByYear W5772380302020 @default.
• W577238030 countsByYear W5772380302021 @default.
• W577238030 countsByYear W5772380302022 @default.
• W577238030 countsByYear W5772380302023 @default.
• W577238030 crossrefType "journal-article" @default.
• W577238030 hasAuthorship W577238030A5003129666 @default.
• W577238030 hasAuthorship W577238030A5047999993 @default.
• W577238030 hasAuthorship W577238030A5088448539 @default.
• W577238030 hasConcept C111919701 @default.
• W577238030 hasConcept C112930515 @default.
• W577238030 hasConcept C121955636 @default.
• W577238030 hasConcept C127413603 @default.
• W577238030 hasConcept C144133560 @default.
• W577238030 hasConcept C162324750 @default.
• W577238030 hasConcept C163867264 @default.
• W577238030 hasConcept C17744445 @default.
• W577238030 hasConcept C187155963 @default.
• W577238030 hasConcept C187736073 @default.
• W577238030 hasConcept C199539241 @default.
• W577238030 hasConcept C21547014 @default.
• W577238030 hasConcept C2775924081 @default.
• W577238030 hasConcept C41008148 @default.
• W577238030 hasConcept C74275925 @default.
• W577238030 hasConcept C94107157 @default.
• W577238030 hasConcept C98045186 @default.
• W577238030 hasConceptScore W577238030C111919701 @default.
• W577238030 hasConceptScore W577238030C112930515 @default.
• W577238030 hasConceptScore W577238030C121955636 @default.
• W577238030 hasConceptScore W577238030C127413603 @default.
• W577238030 hasConceptScore W577238030C144133560 @default.
• W577238030 hasConceptScore W577238030C162324750 @default.
• W577238030 hasConceptScore W577238030C163867264 @default.
• W577238030 hasConceptScore W577238030C17744445 @default.
• W577238030 hasConceptScore W577238030C187155963 @default.
• W577238030 hasConceptScore W577238030C187736073 @default.
• W577238030 hasConceptScore W577238030C199539241 @default.
• W577238030 hasConceptScore W577238030C21547014 @default.
• W577238030 hasConceptScore W577238030C2775924081 @default.
• W577238030 hasConceptScore W577238030C41008148 @default.
• W577238030 hasConceptScore W577238030C74275925 @default.
• W577238030 hasConceptScore W577238030C94107157 @default.
• W577238030 hasConceptScore W577238030C98045186 @default.
• W577238030 hasLocation W5772380301 @default.
• W577238030 hasOpenAccess W577238030 @default.
• W577238030 hasPrimaryLocation W5772380301 @default.
• W577238030 hasRelatedWork W1500790775 @default.
• W577238030 hasRelatedWork W225469296 @default.
• W577238030 hasRelatedWork W2351713567 @default.

• next