Archive:: Journal of Finance and Accounting:: Science Publishing Group

Volume 12, Issue 3, June 2024

Research Article
The Quest for Participating to Global Value Chain in Sub-Sahara Africa: An Analysis of Determining Factors Using a Spatial Panel Model

Adama Gueyea, Allé Nar Diopb, Mohamed Ben Omar Ndiayec^*

Issue: Volume 12, Issue 3, June 2024

Pages: 58-66

Received: 13 May 2024

Accepted: 21 June 2024

Published: 23 July 2024

DOI: 10.11648/j.jfa.20241203.11

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Abstract: This paper aims to determine the factors that influence the participation of the Sub-Saharan Africa countries in the global value chain (GVC). The paper use of a spatial panel Model to show that the variability of participation in the global value chain is explained by the total factor productivity, the dollar rate, the terms of trade, the type of ... Show More

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Research Article
Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities

Danilo Moraes Silva Scopel^*

Issue: Volume 12, Issue 3, June 2024

Pages: 67-74

Received: 26 June 2024

Accepted: 24 July 2024

Published: 30 August 2024

DOI: 10.11648/j.jfa.20241203.12

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Abstract: Currently, public managers have the challenge of combining intense demand for essential services for the population with limited financial resources. Due to this fact, they submit themselves to gradually seek more efficiency in decision making. The literature shows us that analysis via indicators extracted from accounting balance sheets is one of t... Show More

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