Vol. 14 No. 27 (2019)

View Vol. 14 No. 27 (2019)

Current Affairs on Accounting / Management Accounting / Auditing / Administration / Banking and Finance / Technology

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Published: 2019-10-31

Current Affairs on Accounting

Comparative analysis of corporate disclosure in websites in a sample of listed companies in the Peruvian and Chilean market

Fernando Morales-Parada, Reinier Höllander-Sanhueza, Camila Varela-Castro

6-21
- PDF (Español (España))
Meta-theoretical approaches to the construction of accounting systems

Héctor Darío Betancur, Abel María Cano Morales

22-43
- PDF (Español (España))

Management Accounting

Investments in companies with high participation of intangibles: Case study of startups in the IT sector

Norma Pontet Ubal, Marilina Camejo, Valentina Oliver, Verónica Pérez

44-56
- PDF (Español (España))

Auditing

First year of the new auditor’s report: Analysis of the key audit matters of the Ibovespa listed companies

Felipe Cortes de Vasconcellos, Gabriel Nilson Coelho, Luiz Alberton

57-72
- PDF (Português (Brasil))

Administration

Influencing elements on the decision-making process of commercial directors in family enterprises: A comparative study between organizations in Catalonia (Spain) and Barranquilla (Colombia)

Marcela Navia-Núñez, Yanna Stefanu-Lidorikiotu, Antonio Valdivia-Ubeda

73-88
- PDF (Español (España))
Interactions between national culture, organizational culture and public management

Leonardo Antonio Siervo da Motta, Josir Simeone Gomes

89-103
- PDF (Português (Brasil))

Banking and Finance

Competitiveness and dividends: An analysis of the distribution of dividends and competitiveness of companies in the Brazilian steel and metallurgical sector

Victor Hugo Teodoro Ferreira de Sousa, Dannie Delanoy Carr Quirós, Luciano Ferreira Carvalho, Kárem Cristina de Sousa Ribeiro

104-117
- PDF (Português (Brasil))

Technology

Benefit and risk perceived as determinants of the use of cryptocurrencies in Modeling of Structural Equations

Jonatas Dutra Sallaberry, David Daniel Hammes Junior, Realdo de Oliveira da Silva, Leonardo Flach

118-137
- PDF (Português (Brasil))