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La implementación de los sistemas de control de gestión en las empresas de nueva creación: Una revisión de la literatura 管理控制系统在初创企业中的实施:文献综述
IF 0.1
Contabilidad y Negocios Pub Date : 2017-11-20 DOI: 10.18800/CONTABILIDAD.201701.006
R. Castro
{"title":"La implementación de los sistemas de control de gestión en las empresas de nueva creación: Una revisión de la literatura","authors":"R. Castro","doi":"10.18800/CONTABILIDAD.201701.006","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201701.006","url":null,"abstract":"The objective of this work is a literature review of the relationship between management control systems and why the use of them in newly created companies. To this end, we have reviewed 24 articles published in 11 journals in the period 1967-2015. The results are defined in three categories: the reasons for adoption, they are and how they work variables promoting the adoption, and the consequences. The current status of research and future research collected by the literature collected is analyzed.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47705959","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Apreciaciones respecto a los criterios de reconocimiento, medición y revelación del nuevo Régimen de Contabilidad Pública en Colombia 对哥伦比亚新的公共会计制度的承认、衡量和披露标准的评价
IF 0.1
Contabilidad y Negocios Pub Date : 2017-11-20 DOI: 10.18800/CONTABILIDAD.201701.003
Leidy Katerine Rojas Molina
{"title":"Apreciaciones respecto a los criterios de reconocimiento, medición y revelación del nuevo Régimen de Contabilidad Pública en Colombia","authors":"Leidy Katerine Rojas Molina","doi":"10.18800/CONTABILIDAD.201701.003","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201701.003","url":null,"abstract":"In the last 30 years in Colombia the accounting applied to the public sector has experienced changes that had improve the accounting in government agencies, the accounting criteria of measurement, recognition and disclosure applied in Colombia during the years of existence of this, form an important focus of study is analyzed in this research, considering the importance acquired by the entry into force of international financial reporting standards applied to public sector entities (IPSAS), compared with the RCP, issued in the year 2007. The methodology used in this study is descriptive with a qualitative approach, which allows us to determine the main changes in the new regime of public accounting.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43282709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Las etapas del ciclo de vida de la empresa por los patrones del estado de flujo de efectivo y el riesgo de insolvencia empresarial 根据现金流量表的模式和企业破产风险对公司生命周期的各个阶段进行分类
IF 0.1
Contabilidad y Negocios Pub Date : 2017-11-20 DOI: 10.18800/contabilidad.201701.002
D. D. Terreno, Silvana Andrea Sattler, J. O. Pérez
{"title":"Las etapas del ciclo de vida de la empresa por los patrones del estado de flujo de efectivo y el riesgo de insolvencia empresarial","authors":"D. D. Terreno, Silvana Andrea Sattler, J. O. Pérez","doi":"10.18800/contabilidad.201701.002","DOIUrl":"https://doi.org/10.18800/contabilidad.201701.002","url":null,"abstract":"Motivated by the importance of the risk of bankruptcy in capital structure decisions, this study aims to establish the insolvency risk firm in accordance to the life cycle stages and determine how the stages can explain the change insolvency´s risk. The population under study is companies listed on the Stock Exchange of Buenos Aires, in the period 2004 to 2012. The evidence shows linking life cycle stages with the insolvency´s risk. The firms in the stage maturity have lower risk, relative to the other stages. Moreover, the life cycle stages have a predictive capacity on changing the insolvency´s risk in the next year, the maturity stage has a positive effect and the decline stage a negative effect. The firms that are maintained in the mature stage have a greater opportunity to stay in this stage and firms in growth stages and shake-out have a greater possibility to enter the introduction and decline stages that in the maturity stage.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45917846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
¿Convergencia de la regulación contable colombiana para las entidades de gobierno con las International Public Sector Accounting Standards (IPSAS)? Una medición de la armonización formal 哥伦比亚政府实体会计条例是否符合国际公共部门会计准则？对协调的正式衡量
IF 0.1
Contabilidad y Negocios Pub Date : 2017-04-16 DOI: 10.18800/CONTABILIDAD.201702.004
Carlos Orlando Rico Bonilla, Michael Andrés Díaz Jiménez
{"title":"¿Convergencia de la regulación contable colombiana para las entidades de gobierno con las International Public Sector Accounting Standards (IPSAS)? Una medición de la armonización formal","authors":"Carlos Orlando Rico Bonilla, Michael Andrés Díaz Jiménez","doi":"10.18800/CONTABILIDAD.201702.004","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201702.004","url":null,"abstract":"The paper develops a measurement of formal harmonization between the regulatory Framework applicable to Government Entities and the International Public-Sector Accounting Standards (IPSAS). For this purpose, the methodology of Euclidean distances is used, a statistical tool that consists of comparing and assigning a numerical score to the divergences and coincidences presented between alternative accounting principles and treatments. It´s concluded that, despite of the advances in the convergence strategy implemented by the Contaduria General de la Nacion (CGN), the entity standard-setting of public sector accounting in Colombia, there are still differences from the normative-technical point of view, which can diminish the potential benefits of a parity process with standards international of general acceptance, especially, the comparability of governmental financial information.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43204979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
Efectos de la llegada de flujos de inversión extranjera en el sector hidroeléctrico colombiano 外国投资流入对哥伦比亚水电部门的影响
IF 0.1
Contabilidad y Negocios Pub Date : 2017-04-16 DOI: 10.18800/CONTABILIDAD.201702.002
Saúl Rick Fernández Hurtado, K. Ortiz, Luz Ángela Martínez Martínez
{"title":"Efectos de la llegada de flujos de inversión extranjera en el sector hidroeléctrico colombiano","authors":"Saúl Rick Fernández Hurtado, K. Ortiz, Luz Ángela Martínez Martínez","doi":"10.18800/CONTABILIDAD.201702.002","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201702.002","url":null,"abstract":"It is known that the world today is moving around of the globalization of markets; it is there that foreign investment flows play an important role in the economic development of Latin America, as in the case of Colombia. In recent years, foreign investment flows have generated not only economic growth but also international relations with the strengthening of trade agreements, the exchange of innovation in technology, processes, and knowledge, allowing the economy to have a progressive development, reflecting that foreign investment can have positive effects on the country’s GDP. The research is based on a descriptive methodology, which shows the growth of foreign direct investment in the Colombian hydroelectric sector, encouraging the strengthening of the sector from 2012 to 2016, for which economic and resource protection policies have been developed to guarantee a continuation of this sector. The research results reflect the positive effects of foreign investment, showing a growth in the hydroelectric sector closely related to GDP in 2016, as well as the increase in Colombian energy production.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44825858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
La contabilidad y la actividad medio ambiental de la industria ronera en Cuba: caso de estudio empresa mixta Havana Club International S.A-Ronera San José 古巴朗纳工业的会计和环境活动：哈瓦那俱乐部国际公司-圣何塞朗纳合资企业的案例研究
IF 0.1
Contabilidad y Negocios Pub Date : 2017-04-16 DOI: 10.18800/contabilidad.201702.001
Marelis Albuerne Rizo, Nubia Venereo Collado
{"title":"La contabilidad y la actividad medio ambiental de la industria ronera en Cuba: caso de estudio empresa mixta Havana Club International S.A-Ronera San José","authors":"Marelis Albuerne Rizo, Nubia Venereo Collado","doi":"10.18800/contabilidad.201702.001","DOIUrl":"https://doi.org/10.18800/contabilidad.201702.001","url":null,"abstract":"During the last years, the economic activity has generated a serious negative impact on the environment. In the current international scenario, characterized by a structural systemic crisis that includes not only the economic and the energetic, but also the environmental, the entities of the Cuban business system have become aware of the importance of the adoption of urgent solutions that contribute to the preservation of the environment and the very survival of life on the planet. In this context, accounting acquires particular significance, as it constitutes a tool that generates useful information for decision making. The present research, based on the conceptual foundations that express the relationship between accounting and the environment, addresses the analysis of environmental activity in the Cuban rum industry through the case study of the Havana Club International SA-Ronera San Jose Mixed Company, proposing actions that make possible its registration and control, based on the application of scientific research methods and techniques.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48956155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
La evaluación del desempeño de los costos municipales: análisis de un fragmento de la literatura para identificar oportunidades para la investigación futura 市政成本绩效评估:文献综述，以确定未来研究的机会
IF 0.1
Contabilidad y Negocios Pub Date : 2017-04-16 DOI: 10.18800/CONTABILIDAD.201702.005
Cristiano Sausen Soares, Fabricia Silvia da Rosa
{"title":"La evaluación del desempeño de los costos municipales: análisis de un fragmento de la literatura para identificar oportunidades para la investigación futura","authors":"Cristiano Sausen Soares, Fabricia Silvia da Rosa","doi":"10.18800/CONTABILIDAD.201702.005","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201702.005","url":null,"abstract":"In times of crisis, the quality of public spending underscores the need to adopt control instruments, such as costing, and management tools such as Performance Evaluation Systems. With the objective of identifying research opportunities on cost performance evaluation in the public sector, especially the services provided by municipalities, from a fragment of the international literature, this study was developed with the help of ProKnow-C in the selection of A Bibliographic Portfolio composed of 24 articles, which were analyzed based on bibliometrics and systemic analysis. The results demonstrate the lack of constructivist performance evaluation models, considering the specific context and limits of managers, their values, perspectives and preferences, since the role of leadership in this process is highlighted. The results reveal the need to consider the managers’ perception and the characteristics of the environment in the construction of cost performance evaluation models in the public sector.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45030782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Adaptación contable a Solvencia II del grupo de entidades aseguradoras y reaseguradoras obligadas a consolidar sus cuentas 有义务合并账户的保险和再保险实体集团偿付能力II的会计调整
IF 0.1
Contabilidad y Negocios Pub Date : 2017-04-16 DOI: 10.18800/CONTABILIDAD.201702.003
C. Pérez, Milagrosa M. Ferrera López
{"title":"Adaptación contable a Solvencia II del grupo de entidades aseguradoras y reaseguradoras obligadas a consolidar sus cuentas","authors":"C. Pérez, Milagrosa M. Ferrera López","doi":"10.18800/CONTABILIDAD.201702.003","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201702.003","url":null,"abstract":"The new Solvency EU Directive II seeks to avoid repeating the uncertainty and destabilization situation produced in different sectors, especially in the financial, following a mispricing of assets. Special analysis deserves the application of this rule to the insurance business where, considering the type of obligations assumed, an appropriate assessment and management of both easily foreseeable and difficult to foresee risks, but not impossible to happen, is indispensable. Because of this feature, Solvency II aims at improving risk management and forecasting solvency needs beyond the short term. This safeguard solvency goal extends also to the accounting groups of insurance and reinsurers companies, and manifests itself, with the new regulation, in group settings and the formulation of the consolidated accounts.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42361245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reflexiones asociadas al compartimento de informaciones en el contexto interorganizacional en la cadena de suplementos 与补充链中组织间背景下的信息室相关的思考
IF 0.1
Contabilidad y Negocios Pub Date : 2017-04-16 DOI: 10.18800/CONTABILIDAD.201702.007
Christianne Calado Vieira de Melo Lopes, Aldo Leonardo Cunha Callado
{"title":"Reflexiones asociadas al compartimento de informaciones en el contexto interorganizacional en la cadena de suplementos","authors":"Christianne Calado Vieira de Melo Lopes, Aldo Leonardo Cunha Callado","doi":"10.18800/CONTABILIDAD.201702.007","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201702.007","url":null,"abstract":"The increase of competition and business competitiveness intensified the development of the interorganizational relationships, making the business frontiers increasingly difficult to define and, as a result, internal information is also extrapolating the organizational boundaries. In this context, the businesses need to share information with the members of the supply chain as a support point to the interorganizational decision-making, demanding from the anagerial accounting their contribution in this environment. Therefore, the present study aims to bring forward reflections associated to the sharing of information in the interorganizational context in the supply chain. The conclusions of the study indicates that in order to have the sharing of information in the supply chain, there must be availability of detailed, continuous, in a timely manner and standardized information among members, as well as frequent planning and communication among the members and that, by the end of the term, will occur the feedback with the results of the performance.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41743362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
La influencia del derecho y sus ramas en el mundo de los negocios de empresas latinoamericanas 法律及其分支机构对拉丁美洲公司商业世界的影响
IF 0.1
Contabilidad y Negocios Pub Date : 2017-04-16 DOI: 10.18800/contabilidad.201702.008
Jennifer Isabel Arroyo Chacón
{"title":"La influencia del derecho y sus ramas en el mundo de los negocios de empresas latinoamericanas","authors":"Jennifer Isabel Arroyo Chacón","doi":"10.18800/contabilidad.201702.008","DOIUrl":"https://doi.org/10.18800/contabilidad.201702.008","url":null,"abstract":"This paper analyzes the different law area’s that affect the business world, starting with the most known, as: the international trade law and customs law, referring to the most important treaties in the field. Continue with other relevant areas such as environmental law, intellectual property, employment law and consumer law; each with its own internationally that applies in the region and several real cases where the impact these law area´s may have in the business world. The text concludes with the importance and necessity of considering the impact of the law, beyond the branches more known in the world of business and trade, customs and similar right, when undertaking a lucrative activity in order to manage properly the potential impact on the businesses that are being developed.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42205922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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