Vol. 8 No. 16 (2013)

View Vol. 8 No. 16 (2013)

Current Affairs on Accounting / Professional Development / Administration

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Published: 27-02-2013

Editorial

Editorial

Oscar Díaz Becerra

3-4
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Current Affairs on Accounting

The accounting treatment of intangibles: an exploratory study in Information Technology

Norma Pontet Ubal, César Omar López Ávila, Lourdes Yvonne Volpi Suárez

5-20
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IFRS for SMEs: Is this the solution to the problem for the application of the international regulation?

Rafael Molina Llopis

21-34
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Professional Development

The challenges of competency based education of Certified Public Accountant

José Carlos Dextre Flores

35-47
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Administration

Human relations in SMEs from Arequipa

Walter Lizandro Arias Gallegos, Noelia Araceli Jiménez Barrios

48-60
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Determinants of perceived risk and initial trust on a team leader. Impact of working environment and leader traits

Miguel Guinalíu Blasco, Pau Jordán Blasco

61-78
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