Vol. 9 No. 18 (2014)

View Vol. 9 No. 18 (2014)

Current Affairs on Accounting / Management Accounting / Administration / Economy

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Published: 2014-03-19

Editorial

Editorial

Carlos Emilio Díaz Villavicencio

3-4
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Current Affairs on Accounting

The convergence process of International Financial Reporting Standards in Spain, Peru and Argentina

Rafael Molina Llopis, Oscar Díaz Becerra, José Carlos Capuñay Vásquez, Hernán Casinelli

6-26
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Management Accounting

Management Accounting and Control Systems and Gender: A Literature Review

Raúl González-Castro, Ernesto López-Valeiras, Jacobo Gómez-Conde

27-40
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Budget practices: A study of South Brazilian Ports

Rogério João Lunkes, Mauricio Mello Codesso, Vicente Ripoll Feliu

41-57
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The Importance of Environmental Contingencies: A Research Study in Brazilian Companies

Denize Demarche Minatti Ferreira, José Alonso Borba, Carolina Aguiar Da Rosa, Ernesto Fernando Rodrigues Vicente

58-74
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Administration

Effects of climate change on the economy, international trade and the business strategy

Franklin Duarte Cueva

75-98
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Environmental Sustainability: A Study on the Perspective of Institutional Theory

Ines Liani Menzel Warken, Roberto Carlos Klan

99-113
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Economy

The leisure and work part time. The approximation of this relationship from the labor supply

Manuel Enrique Saavedra Martinez

114-127
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