Vol. 12 No. 24 (2017)

View Vol. 12 No. 24 (2017)

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

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Published: 2017-04-16

Editorial

Editorial

Oscar Alfredo Díaz Becerra

3-5
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Current Affairs on Accounting

Accounting and environmental activity of the rum industry in Cuba: Case study Mixed Company Havana Club International S.A-Ronera San José

Marelis Albuerne Rizo, Nubia Venereo Collado

6-18
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Banking and Finance

Effects of the influx of foreign investment flows in the Colombian hydroelectric sector

Saúl Rick Fernández Hurtado, Karen Andrea Ochoa Ortiz, Luz Ángela Martínez Martínez

19-42
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Accounting adaptation to solvency II of the group of insurance and reinsurance institutions obligated to consolidate its accounts

Carmen Gloria Francisco Pérez, Milagrosa Ferrera López

43-60
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Governmental Accounting

Convergence of the Colombian public-sector regulation accounting with the IPSAS? A measurement of formal harmonization

Carlos Orlando Rico Bonilla, Michael Andrés Díaz Jiménez

61-83
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Evaluation of the performance of municipal public costs: analysis of a fragment of the literature to identify opportunities for future research

Cristiano Sausen Soares, Fabricia Silva da Rosa

84-106
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Business Strategy

From e-commerce to s-commerce: Innovation within the reach of organizations. A study for footwear sector in Bucaramanga, Colombia

Alba Patricia Guzmán Duque, Carlos Alberto Abreo Villamizar

107-118
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Management Accounting

Reflections associated to the sharing of information in the interorganizational context in the supply chain

Christianne Calado Vieira de Melo Lopes, Aldo Leonardo Cunha Callado

119-134
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The influence of law and its branches in the business world of Latin American companies

Jennifer Isabel Arroyo Chacón

135-159
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