Vol. 11 No. 22 (2016)

View Vol. 11 No. 22 (2016)

Costs / Taxation / Management Accounting / Business Strategy / Administration

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Published: 2016-03-06

Editorial

Editorial

Oscar Diaz Becerra

3-5
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Costs

Cost behavior: debt and liquidity ratios in consumer companies listed on the BM & FBovespa

Josiane Marostica, Altair Borgert, Flávia Renata de Souza, Sérgio Murilo Petri

6-21
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Taxation

Comparative analysis of corporate tax burden in the euro area during 2000-2013

Rafael Molina Llopis, Antonio Barberá Martí

22-34
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Management Accounting

A study on the classification of family owned hotels and their performance in the cities of Itapema and Porto Belo / SC / Brazil

Juarez Prado Córdova, Anete Alberton, Jeferson Lana

35-51
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Business Strategy

Factors that determine the competitive success of MSME: An empirical study in Peruvian companies

Eduardo Rocca Espinoza, Domingo García Pérez de Lema, Antonio Duréndez Gómez-Guillamón

52-68
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Does technological assets encourage absorptive capacity?

Encarnación García Sánchez, Rodrigo Martín Rojas, Virginia Fernández Pérez

69-83
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Impact of adopting the Innovation Management Support Center Program on management control practices

Iago França Lopes, Vanderlei dos Santos, Ilse Maria Beuren

84-101
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Administration

Men and women as board directors of the most successful companies in the USA: Is there any connection with organizational performance?

Bárbara Reyes Molina, Alex Medina Giacommozi

102-114
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Management control in internationalized brazilian companies: a eight cases comparative study

Josir Simeone Gomes

115-122
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Centralized organizations and intrinsic rewards: a study in medium business

Gerardo J. Zapata Rotundo

123-136
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