Vol. 12 No. 23 (2017)

View Vol. 12 No. 23 (2017)

Current Affairs on Accounting / Banking and Finance/ Governmental Accounting / Business Strategy / Auditing / Management Accounting / Administration

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Published: 2017-11-20

Editorial

Editorial

Oscar Alfredo Díaz Becerra

3-5
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Current Affairs on Accounting

Before IAS 39, Now IFRS 9: New Challenges for Financial Accountants

Daniela del Pilar Rodríguez Díaz

6-21
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Banking and Finance

Stage Firm Life Cycle for Cash Flow Patterns and Enterprise Insolvency’s Risk

Dante Domingo Terreno, Silvana Andrea Sattler, Jorge Orlando Pérez

22-37
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Governmental Accounting

Theoretical Approach to Differences in the Criteria for Recognition, Measurement and Disclosure of the New Public Accounting Regime

Leidy Katerine Rojas Molina

38-51
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Business Strategy

Quality and Innovation as Factors of Differentiation for the Electronic Commerce of Underwear of a Latin American Brand in Spain

Francisco-Javier Arroyo-Cañada, Javier Sánchez-Torres, Maria-LLuïsa Solé-Moro

52-61
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Auditing

Perception of audited on the practice of internal audit on a credit cooperative

Cintia Tais Klamt Bussler, Jair Antonio Fagundes, Edio Polacinski, Clébia Ciupak Ferreira, Alex Fabiono Bertollo Santana

62-77
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Management Accounting

The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature

Raúl González Castro

78-95
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Methods TOPSIS and VIKOR at verification of resource advantage theory in brazilian textile companies

Fernanda Kreuzberg, Flavio Rodríguez, Marlon Jeske, Moacir Manoel Rodrigues Junior

96-110
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Efficiency of expenditure on education and learning by Brazilian states: A study with Data Envelopment Analysis

Leonardo Flach, Luísa Karam de Mattos, Anderson Renan Will, Lucas Facciuto Roschel

111-128
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Administration

The Relationship between Leadership Styles and the Performance of Intermediate Management Teams: An Exploratory Study from Chile

Emilio Rodríguez-Ponce, Liliana Pedraja-Rejas, Francisco Ganga-Contreras

129-144
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