Academic literature on the topic 'Management and Accounting'

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Journal articles on the topic "Management and Accounting"

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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role o
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Xin, Meng, Qiuqi Wu, and Liping Yu. "Research on the Construction of Accounting Professional Ethics in Enterprises in the New." Annals of Management 管理学年鉴 1, no. 1 (2025): 28. https://doi.org/10.63313/management.8003.

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The phenomenon of "system dependence" in modern society is very obvious, which also leads to the emergence of more and more problems such as lack of responsibility. In modern enterprise accounting management, enterprise managers are most concerned about the training of ac-counting professional skills, and the importance of accounting professional ethics. Lack of atten-tion to training, which led to the emergence of accounting information distortion. The occur-rence of accounting information distortion and other situations has brought a great negative impact on the normal operation of enterpris
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A. Soudatti, Manjula. "Ratio Analysis Management Accounting." International Journal of Science and Research (IJSR) 12, no. 10 (2023): 538–39. http://dx.doi.org/10.21275/sr231002210500.

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Simmonds, Kenneth. "Strategisches Management Accounting." Controlling 1, no. 5 (1989): 264–69. http://dx.doi.org/10.15358/0935-0381-1989-5-264.

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Kenneth Simmonds vertritt die Auffassung, dass die traditionell als Management Accounting bezeichnete Ausrichtung der Kostenrechnung nur wenig zur Unterstützung des Managements beigetragen hat. Er fordert statt der Datenorientierung des traditionellen Ansatzes die Ausrichtung am Informationsbedürfnis des Managements. Eine solche Orientierung führt zwangsläufig auf die strategische Ebene und zu einem neuen Paradigma des Management Accounting. Der Beitrag geht auf den Vortrag "Strategie Management Accounting: The Emerging Paradigma" zurück, den Kenneth Simmonds anlässlich des 12th Annual Congres
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Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t
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Van De Poel, Jan. "Management accounting." Maandblad Voor Accountancy en Bedrijfseconomie 65, no. 6 (1991): 260–66. http://dx.doi.org/10.5117/mab.65.17392.

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Busco, Cristiano, Paolo Quattrone, and Angelo Riccaboni. "Management Accounting." Management Accounting Research 18, no. 2 (2007): 125–49. http://dx.doi.org/10.1016/j.mar.2007.04.003.

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Weston, John. "Management accounting." International Journal of Hospitality Management 4, no. 2 (1985): 93. http://dx.doi.org/10.1016/0278-4319(85)90031-3.

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Merriman, A. M. "Management accounting." British Accounting Review 21, no. 2 (1989): 198. http://dx.doi.org/10.1016/0890-8389(89)90200-x.

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Williamson, Duncan. "Management accounting." British Accounting Review 23, no. 3 (1991): 271–73. http://dx.doi.org/10.1016/0890-8389(91)90096-k.

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Dissertations / Theses on the topic "Management and Accounting"

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Frias, Carolina, and Jenny-Ann Ruhlander. "Management accounting in horizontal networks." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1380.

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<p>Background: The management accounting coordination in a horizontal network of small and medium sized companies entails numerous questions and potential complications that may vary according to the extent of cooperation chosen. Categorizing network co-operations along an imaginary market–hierarchy continuum might offer the theoretical foundation needed to further understand networks and as a consequence illuminate the link to the diverse management accounting issues. </p><p>Purpose: To analyze the management accounting systems in different forms of horizontal network co-operations. </p><p>De
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Shtronda, І., and Nataliia Radionova. "Problems of accounting management remuneration." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2234.

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Weir, Kenneth Hugh. "Management accounting and value creation." Thesis, Heriot-Watt University, 2014. http://hdl.handle.net/10399/2870.

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This thesis presents an exploration of a branch of contemporary management accounting practice that is concerned with creating value for an organisation. Scholars within management accounting have highlighted the impact that such techniques have had in changing the practical landscape of organisational practices, but that paradoxically, there is a lack of corresponding empirical and theoretical knowledge about them. Therefore, this thesis examines these contemporary practices: firstly in a theoretical manner, through an examination of underlying theoretical influences, and secondly in practica
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Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

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Liedes, A. (Anna). "Management accounting as a contributor to sustainable management." Bachelor's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811303166.

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The thesis is called environmental management accounting as a contributor to sustainable development. The first chapter is introduction, the second business and the environment, the third environmental management accounting, the fourth techniques and the fifth conclusions. The thesis examines existing literature concerning sustainable development and its relationship with accounting, environmental management accounting theory and practice, environmental costs and full-cost accounting techniques. The thesis also introduces such concepts as sustainable development, triple bottom line and the pot
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Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.

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Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that t
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Myrelid, Andreas. "Essays on manufacturing-related management accounting." Licentiate thesis, Linköpings universitet, Produktionsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-87703.

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In general companies continuously have to improve their operations to be able to survive in the global competition. They have to be better in utilizing their resources today compared to what they were yesterday. The production systems have changed during the 20th century and factories today do not look like they did hundred years ago. Focus has moved from mass production towards flexibility. The changes in production philosophy have not been followed by a corresponding change in different supporting functions. Research shows that many companies still use accounting methods that have not been d
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Dalla, Via Nicola <1985&gt. "Three essays in behavioral management accounting." Doctoral thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1254.

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Con la presente tesi si intende contribuire alla letteratura riguardante il comportamento degli individui coinvolti in compiti di controllo di gestione e di decisioni aziendali. L’elaborato è composto da un capitolo introduttivo e da tre studi empirici. Il Capitolo 1 propone una recensione storica degli studi riguardanti le tematiche comportamentali nel controllo di gestione. Il Capitolo 2 esamina come l’introduzione di misure di performance soggettive in un sistema di incentivazione biennale porti a distorsioni nella valutazione. In particolare, i risultati mostrano che le valutazioni della p
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Sato, Braxton. "Management Accountants, Risk Management, and Effective Communication." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/324.

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This paper seeks to explain the frameworks that the risk accountant likely operates in. It begins with a discussion of risk in the business context. Then the paper examines existing frameworks in light of the work of management accountants. The paper looks more closely at the tools the management accountant has at his disposal to identify, assess, and communicate risk as well as issues surrounding the use of these tools such as the calculative culture of the firm and biases in risk perception. It is meant to be useful to academics pursuing future research in risk accounting and also to managem
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Cäker, Mikael. "Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations /." Linköping : Univ, 2005. http://www.bibl.liu.se/liupubl/disp/disp2005/tek933s.pdf.

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Books on the topic "Management and Accounting"

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Nishimura, Akira. Management Accounting. Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403948151.

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Lynch, Thomas E. Management accounting. Commerce Clearing House, 1986.

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Scapens, Robert W. Management Accounting. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7.

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Scapens, Robert W. Management Accounting. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1.

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Collis, Jill. Management Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-33590-6.

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Schuster, Peter, Mareike Heinemann, and Peter Cleary. Management Accounting. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62022-6.

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Knott, Geoffrey. Management accounting. Pan, 1986.

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Harper, W. M. Management accounting. 3rd ed. Macdonald and Evans, 1989.

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Horngren, Charles T. Management accounting. 3rd ed. Prentice Hall Canada, 1999.

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Accountants, Chartered Institute of Management. Management accounting. 2nd ed. Financial Training Co, 1990.

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Book chapters on the topic "Management and Accounting"

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Upadhyay, Arvind Kumar. "Accounting." In Textile Management. CRC Press, 2023. http://dx.doi.org/10.1201/9781032630007-4.

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Leitner, Stephan. "Management Accounting." In Lecture Notes in Economics and Mathematical Systems. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-33209-8_2.

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Weik, Martin H. "accounting management." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_179.

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Bandy, Gary. "Management accounting." In International Public Financial Management. Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-3.

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Daithankar, Jayant. "Accounting." In SAP Flexible Real Estate Management. Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1482-4_4.

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Scapens, Robert W. "Management Accounting Practice." In Management Accounting. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_3.

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Scapens, Robert W. "Management Accounting Practice." In Management Accounting. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_3.

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Dewhurst, Jim, and Paul Burns. "Accounting Systems." In Small Business Management. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-23109-6_13.

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Nishimura, Akira. "The Control Functions of Accounting and Management Accounting." In Management Accounting. Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403948151_2.

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Hussey, Roger. "Strategic Management Accounting." In MBA Accounting. Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-40435-0_15.

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Conference papers on the topic "Management and Accounting"

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Bebeșelea, Mihaela. "Management Accounting in the Digital Era – One Accounting as Cloud Accounting Type." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.85.

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In this article, the focus is on highlighting the point at which the digitization of management accounting has been reached in Romania, be­cause accounting automation from its beginnings refers to financial ac­counting, as a form of accounting, mandatory to be organized from a le­gal point of view. Management accounting, as a form of accounting, is optional to be organ­ized, in computer programs, it was only represented by a computerized sec­tion for stock management, without giving it the possibility of developing the object of study in his accounts of the 9th class of accounts, as well as fi
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Lajpanova, Z. M. "Setting up an accounting policy in 1C Accounting." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2019. http://dx.doi.org/10.18411/sciencepublic-08-11-2019-02.

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Cheng, Anlin, and Huihui Yang. "The Economic Anlysis on Accounting Fraud and Accounting Governance." In 2009 International Conference on Information Management, Innovation Management and Industrial Engineering. IEEE, 2009. http://dx.doi.org/10.1109/iciii.2009.349.

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Luchian, Valeria. "The role of accounting in business management." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.26.

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In the dynamic landscape of contemporary business, accounting stands as a linchpin for effective organizational management. This study delves into the intrinsic significance of accounting in navigating the complexities of modern enterprises. Drawing from Moldova's regulatory framework, we investigate the pivotal roles of financial and managerial accounting in steering business operations towards success. Our inquiry delves into the multifaceted functions of accounting, exploring its indispensable contributions to decision-making, resource optimization, and financial reporting. What qualities d
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ANDRESSA LOPES DE ARA�JO, MARIA, JAIRO SIMI�O DORNELAS, and AM�RICO NOBRE AMORIM. "FINANCIAL ACCOUNTING AS A SERVICE: ACCOUNTANT PERCEPTIONS ABOUT THE FUTURE OF TRADITIONAL ACCOUNTING OFFICES ROUTINES." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5914.

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Ramadhan, Yanuar. "Determinants of Management Accounting Information Systems Quality on Management Accounting Information Quality." In Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/icobest-18.2018.28.

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Keglević Kozjak, Suzana. "Digital Trends in the Accounting Profession." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.s.p.2023.89.

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The rapid technological changes have profoundly affected the ac­counting profession. This study aims to systematically explore how digital tech­nology is influencing accounting, examining the forces driving this change. It also investigates crucial educational adaptations needed for future accoun­tants to navigate the evolving technological landscape. The research exam­ines various aspects, including the complex relationship between the account­ing profession and global technological changes, the evolving role of technol­ogy in accounting, and the necessary adjustments required in accounting e
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Zhaolei, Wang, and Zhu Lei. "Manufacturing Cost Accounting Method under Accounting Informationization." In 2021 International Conference on Public Management and Intelligent Society (PMIS). IEEE, 2021. http://dx.doi.org/10.1109/pmis52742.2021.00031.

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Meluchová, Jitka, and Ján Vlčko. "EXPENSE EVALUATION OF ACCOUNTING AUTOMATIZATION FOR SMES COMPARED TO A HUMAN ACCOUNTANT." In 28th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2023. http://dx.doi.org/10.46541/978-86-7233-416-6_38.

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Matuska, Paul, and Jeff Milliken. "The Lower Colorado River Accounting System." In Watershed Management and Operations Management Conferences 2000. American Society of Civil Engineers, 2001. http://dx.doi.org/10.1061/40499(2000)122.

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Reports on the topic "Management and Accounting"

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Aboba, B., J. Arkko, and D. Harrington. Introduction to Accounting Management. RFC Editor, 2000. http://dx.doi.org/10.17487/rfc2975.

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Glass, David V., Milton A. Margolis, and John M. Wallace. Activity-Based Management Accounting for DoD Depot Maintenance. Defense Technical Information Center, 1994. http://dx.doi.org/10.21236/ada285898.

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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/10154381.

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Housley, R., and B. Aboba. Guidance for Authentication, Authorization, and Accounting (AAA) Key Management. RFC Editor, 2007. http://dx.doi.org/10.17487/rfc4962.

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Granetto, Paul J., James L. Kornides, John K. Issel, et al. Financial Management: Contracts Classified as Unreconcilable by the Defense Finance and Accounting Service. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada432937.

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Baker, Jarvis R. System Support/Sustainment Plan Platform for the Defense Enterprise Accounting Management System (DEAMS). Defense Technical Information Center, 2006. http://dx.doi.org/10.21236/ada460466.

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Granja, João, Erica Xuewei Jiang, Gregor Matvos, Tomasz Piskorski, and Amit Seru. Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w32293.

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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on
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Domingo, Sonny, and Arvie Joy Manejar. Study on Climate Change and Disaster Related Loss and Damage Accounting. Philippine Institute for Development Studies, 2023. http://dx.doi.org/10.62986/dp2023.47.

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The 28th United Nations Conference of Parties (COP 28) in November 2023 started with the manifestation of concrete commitments from developed countries and ended with a progressive promise to complete the establishment of a climate change loss and damage fund, sustain and administer country contributions, and continue to work toward fossil fuel reduction and disaster risk reduction and management. The move contributes toward an equitable burden distribution between the highest GHG emitters in the global community and the most affected nations by climate-related disasters. This is important as
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van Aalst, Maarten. Addressing Climate Risk Management in IDB Operations: Options for Project Screening and Analysis, based on Emerging International Guidance and Practice. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0009135.

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The paper intends to explain how ex ante climate proofing in the project cycle relates to other bank activities concerning adaptation to climate change, such as: (i) accounting and analysis for IDB reporting with respect to climate change, (ii) incorporating adaptation in country and sector-level programming, (iii) local and project-level pilot or case studies to gain practical experience, and (iv) capacity development within the IDB and its client countries.
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