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Apuntes de contabilidad financiera [PDF]

open access: bronze, 2015
Apuntes de contabilidad financiera fue escrito con el proposito de facilitar la comprension de los temas de contabilidad financiera, ya que todo propietario de un negocio, administrador o quien aspire a llegar a posiciones gerenciales, debe conocer como se elabora la informacion financiera para interpretarla y tomar decisiones.
Jeannette Herz
openalex   +2 more sources

Contabilidad Financiera

open access: bronzeACVENISPROH Académico
La contabilidad financiera constituye una disciplina esencial para el funcionamiento de las organizaciones, al proveer un sistema estructurado para registrar, clasificar, resumir e interpretar los hechos económicos que afectan a una entidad. Su objetivo principal es generar información útil, confiable y oportuna que sirva de base para la toma de ...
Lidia Ysabel Pareja
openalex   +3 more sources

La contabilidad financiera en la diplomatura en turismo en España: situación actual y recomendaciones para la adaptación de los planes al EEES [PDF]

open access: green, 2008
Los estudios de turismo se incorporaron a la Universidad en 1996, con la aprobación de las Directrices Generales de la Diplomatura en Turismo. Al incluirse en las mismas a la Contabilidad como materia troncal, nos planteamos mostrar en este trabajo ...
Bernabé Escobar‐Pérez   +3 more
openalex   +3 more sources

Evolución y tendencias de la contabilidad financiera en el siglo XXI: una revisión bibliográfica

open access: diamondSociedad & Tecnología
El siglo XXI ha transformado drásticamente el panorama empresarial, impulsando la necesidad de comprender cómo la contabilidad financiera se ha adaptado a cambios acelerados en la globalización, la tecnología y la sostenibilidad. Este artículo tuvo como
Alexander Geovanny Herrera-Freire
doaj   +3 more sources

The role of innovation in the relationship between digitalisation and economic and financial performance. A company-level research

open access: yesEuropean Research on Management and Business Economics, 2022
This paper analyses how innovation affects the relationship between the digitalisation of the company and its economic and financial performance, reviewing the cause-effect situation of this relationship.
Antonio Fernández-Portillo   +3 more
doaj   +1 more source

Learning to be entrepreneurial: Do family firms gain more from female leadership than nonfamily firms?

open access: yesStrategic Entrepreneurship Journal, Volume 17, Issue 4, Page 971-1001, December 2023., 2023
Abstract Research Summary We integrate social learning theory with gender role congruity theory to propose that family firms gain more from female leadership than nonfamily firms due to the congruence of female communal values with those of a family business.
Remedios Hernández‐Linares   +3 more
wiley   +1 more source

How does the European Green Deal affect the disclosure of environmental information?

open access: yesCorporate Social Responsibility and Environmental Management, Volume 30, Issue 6, Page 2766-2782, November 2023., 2023
Abstract The European Union has made the fight against climate change and the achievement of a sustainable economy political priorities. To promote the ecological transition of companies and corporate transparency, a broad regulatory framework has been developed.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

The 2030 Agenda in Spanish local entities: Does the government's ideological color matter?

open access: yesPolitics &Policy, Volume 51, Issue 5, Page 800-829, October 2023., 2023
Abstract This article examines the influence of the political ideology of the governing party on the commitment of the city council to the Sustainable Development Goals (SDGs) and the disclosure of information in this regard. The effect of the level of political fragmentation in the city council is also analyzed.
Manuel Rieiro‐García   +2 more
wiley   +1 more source

What kind of leaders can promote the disclosure of information on the sustainable development goals?

open access: yesSustainable Development, Volume 31, Issue 4, Page 2694-2710, August 2023., 2023
Abstract As the person responsible for a company's strategies and disclosure policies, the CEO is the architect of its CSR strategy. This paper analyzes which CEO's attributes influence the level of disclosure of information about business contribution to the SDGs.
María Garrido‐Ruso   +2 more
wiley   +1 more source

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