Search results for "ACCOUNTING"

Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España

2013

En las últimas décadas, se han producido cambios importantes en la contabilidad de gestión con la inclusión de nuevos temas y métodos de investigación, revistas exclusivas y, en especial, estudios con perspectivas multidisciplinarias. Estos cambios se han detectado con estudios divulgados en publicaciones de revistas importantes. En este contexto surge la siguiente pregunta de investigación: ¿Cuál es el perfil de las investigaciones a respecto de la contabilidad de gestión en España y Brasil? Así, el objetivo del presente trabajo es identificar y analizar los temas y métodos de investigación aplicados en los estudios de contabilidad de gestión en España y Brasil, presentar cómo esas investi…

Study of published articles on management accounting in Brazil and Spain

2013

En las últimas décadas, se han producido cambios importantes en la contabilidad de gestión con la inclusión de nuevos temas y métodos de investigación, revistas exclusivas y, en especial, estudios con perspectivas multidisciplinarias. Estos cambios se han detectado con estudios divulgados en publicaciones de revistas importantes. En este contexto surge la siguiente pregunta de investigación: ¿Cuál es el perfil de las investigaciones a respecto de la contabilidad de gestión en España y Brasil? Así, el objetivo del presente trabajo es identificar y analizar los temas y métodos de investigación aplicados en los estudios de contabilidad de gestión en España y Brasil, presentar cómo esas investi…

Peut-on apprécier la fiabilité de la représentation des services marchands aux entreprises dans les T.E.I. définis à prix constants ?

1998

Ce travail répond à un double objectif : d'une part définir une méthode qui permetted'apprécier la précision des évaluations présentées dans les comptes nationaux à un niveau intermédiaire (celui d'une ligne ou d'une colonne du TEL) ; d'autre part vérifier que la fiabilité de la représentation des services marchands aux entreprises (T33) dans les T.E.S. définis en volume n'est pas nettement plus mauvaise que celle de la description des activités des autres branches et/ou des débouchés des autres produits. La démarche repose tout d'abord sur une analyse statistique des révisions opérées sur les T.E.I. de la période 1988-1992 et s'attache à définir les précisions «d'ensemble» ou «globales» de…

Social Accounting

2013

FoodSimplex as a Mean to Improve Portuguese Restaurants’ Goods Manufacturing Practices - Audit and Microbial Assessment

2020

Background: The consumption of meals at resturants has increased mass catering establishments. Such food services may present several risk factors for foodborne diseases, which have a substantial negative impact on public health. The smallest business with no technical or financial support struggles to comply with food safety European Regulation. The aim of this four years study was to assess Good Manufacture Practices (GMP) in Portuguese restaurants applying a designed food safety methodology, FoodSimplex, through audit data to determine good manufacture practices, and microbiological sampling of the meals before and after its implementation, by food groups according to their risk. Method…

Learning from foreign operation modes: The virtuous path for innovation

2020

In this article, we analyze the impact of learning from internationalization on small and medium enterprises’ (SMEs) performance along different development paths. Drawing on the exploitation versus exploration logic, we use an alternative view of foreign operation modes (the learning perspective) to provide insights into the impact of such learning on technological and organizational innovation as well as overall performance. Our results, which are derived from a sample of 132 SMEs active in traditional manufacturing industries, point to a path to superior performance that entails resource-augmenting operation modes and organizational innovation. JEL CLASSIFICATION: O31; F23; L25; M10; M1…

Why FX Risk Management Is Broken - And What Boards Need to Know to Fix It

2015

In this paper we rethink the role of Foreign Exchange Risk Management (FXRM) in corporate management. We believe it is fair to characterize FXRM, on the whole, as a legacy activity rather than something that reflects a realistic cost-benefit analysis at the enterprise-level. The Board of Directors, as the designated guardians of the interests of shareholders, has a key role in setting the firm on a path towards a cost-efficient and centralized FXRM that preserves the firm’s transparency and predictability towards the investor community. A policy conclusion from our analysis is that responsibility for FX policy should shift from the traditional Finance/Treasury orientation to a group risk fu…

Presence of palm oil in foodstuffs: consumers' perception

2019

Purpose The purpose of this paper is to determine the presence of palm oil in food products on sale, and to study and compare consumers’ opinions about this oil type in Spain (importing country) and Peru (producing country). Design/methodology/approach Recent news published in both countries, which could influence consumer perceptions, were analysed. A study on the labelling of foodstuffs in Spain was carried out, as was a survey with Spanish and Peruvian consumers. Findings Palm oil was found in a large number of products and in a wide range of foods, especially those from the bakery sector. The percentages of saturated fats varied substantially within the same product type. Spanish consu…

Investigating sales and advertising rivalry in the UK multipurpose vehicle market (1995–2002)

2007

To what extent do managers account for rivals’ advertising responses? We employ static and dynamic panel techniques to derive estimates that are used to test whether the Dorfman-Steiner optimality condition held in the UK multipurpose vehicle (MPV) market between 1995 and 2002. We show that omitting the response of own advertising to rivals’ advertising leads to substantially lower optimal levels of advertising expenditure compatible with non-retaliation strategies. When recognition of interdependence by the members of the oligopoly is taken into account, the Dorfman-Steiner condition holds. To complete the analysis of the advertising-sales relationship we also examine advertising determina…

Concentration Dynamics in the Market for Audit of Public Interest Entities in Latvia

2020

This paper studies the dynamics of concentration levels in the market for audit of public interest entities (further PIEs) in Latvia from 2016 to 2018. This is important to identify initial effects on concentration and the likely consequences of the new EU statutory audit legislation (i.e. Directive 2014/56/EU and Regulation 537/2014) entered into force in June 2016. This paper relies primarily on the analysis of the annual reports of Latvian PIE audit firms and their associates and computes some key measures describing concentration – the Herfindahl-Hirschman index and concentration ratios CR1 or CR4. It also analyses market concentration in different categories of PIEs, notably banks. The…