Search results for "jel:L39"
showing 4 items of 4 documents
Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
2003
In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and s…
Economía social y sector no lucrativo: Actualidad científica y perspectivas
2001
In this paper, we intend to analyze some scientific questions of current importance in the Social Economy field and Non-profit sector. In the first place, we show the growing economical importance of this field in Europe, based on the results obtained in the last transnational study. Secondly, we try to think about the concept of non-profit as well as about the position of co-operatives and associations within the Non-profit sector, introducing some criteria of analysis. Immediately after, we study this economical field under a “social” point of view. Finally, the paper analyses the place and content of Social Economy, both business and non-profit sectors, within the limits of European publ…
Una aproximación económica a las sociedades musicales
1999
This article is a summary of the first phase of a deeper project which aim is to study the socioeconomic dimension of musical societies. To do so, after having highlighted the importance and significance of musical societies in the Valencian Community, we try to frame their complex organizational and institutional delimitation within the theory of non-profit organizations. By doing so, we are able to make explicit most of the characteristics and functions that define musical societies’ activities. Finally, from the characterization of musical societies as non-assistance multiproductive unities, we offer some descriptive notes about the productive aspects of these societies.
«Cité ou oublié» : les supports de la notoriété des professeurs en sciences de gestion vus à travers Google Scholar
2011
Standards for the evaluation of management scholars lead more and more to exclude forms of scientific production other than the articles published in international scientific journals. The aim of this paper is to test the validity of these norms by analyzing the production of all university professors in management science, based on the «influen- tial» publications in Google Scholar. The articles published in internation- al journals represent only 35 % of in- fluential publications and collect only 40.2 % of citations. Books still repre- sent a very important part and the in- fluence of the different media varies widely across sub-disciplinary fields (finance, marketing, etc.). This articl…