特刊:第八届ACCID和APC大会

IF 1 Q4 MANAGEMENT

Intangible Capital Pub Date : 2020-11-19 DOI:10.3926/ic.1718

Francesc Gómez Valls

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引用次数: 0

摘要

本期《无形资本》发表的文章是为参加2019年6月6日至7日在IQS管理学院举行的第八届ACCID大会和APC会议:新时代，新机遇而提交的定稿之一，有600多名学者和专业人士参加了该会议。在提交的论文中，共选择了三篇，它们研究了涉及一般会计领域的不同学科的不同主题(非财务信息和可持续性，成本和教育，财务信息，商业成功与失败，偿付能力和家族企业，部门分析，会计历史，确认和计量标准以及自由现金流)。在每种情况下，作品都是一个或多个作者努力的产物。所有人都受雇于加泰罗尼亚大学或其他欧洲大学。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Special Issue: VIII Congress ACCID and APC

The articles presented in this issue of Intangible Capital are included in of the set contributions that were submitted for the consideration of those attending the VIII ACCID Congress and APC Conference: new times, new opportunities, which held at the IQS School of Management on June 6-7, 2019, with a participation of more than 600 academics and professionals. Of the papers submitted, a total of three have been selected, which examine difference topics that are included in various disciplines involved in the general field of Accounting (Non-financial Information and Sustainability, Costs and Educations, Financial Information, Business Success and Failure, Solvency and Family Business, Sector Analysis, Accounting History, Recognition and Measurement Standards and Free Cash Flow). In each case, the work is the product of the efforts of one or more authors. All are employed by universities in Catalonia or other European universities.

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来源期刊

Intangible Capital MANAGEMENT-

CiteScore

1.50

自引率

16.70%

发文量

审稿时长

33 weeks

期刊介绍： The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.