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Contaduría y Administración

2010 - 2019

Current editor(s): Francisco López-Herrera (Editors in Chief)

From Accounting and Management
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Volume 64, issue 1, 2019

Flujo internacional de conocimientos y productividad: un estudio de la industria manufacturera en México pp. 1-2 Downloads
Heri Oscar Landa Díaz
International knowledge spillovers and productivity: A study of the manufacturing industry in Mexico pp. 3-4 Downloads
Heri Oscar Landa Díaz
Capital structure of Brazilian public companies: Normality, global financial crisis and economic recession pp. 5-6 Downloads
Flavio Paulino Ramos Júnior, Isabela dos Santos, Luiz Eduardo Gaio, Nelson Oliveira Stefanelli and Ivan Carlin Passos
Dinámica del mercado laboral del sector transporte en México pp. 7-8 Downloads
Humberto Ríos Bolivar and Gabriela Cruz González
Dynamics of the labor market of the transport sector in Mexico pp. 9-10 Downloads
Humberto Ríos Bolivar and Gabriela Cruz González
Methodological problems in research on the diffusion of management practices pp. 11-12 Downloads
Arturo Briseño, Bryan W. Husted and Jorge M. Rocha
Inversión extranjera directa, apertura económica y crecimiento económico en América Latina pp. 13-14 Downloads
Miguel Cruz Vásquez, Alfonso Mendoza-Velázquez and Beatriz Pico González
Foreign direct investment, economic opening and economic growth in Lat pp. 15-16 Downloads
Miguel Cruz Vásquez, Alfonso Mendoza-Velázquez and Beatriz Pico González
La demanda de empleo en la industria manufacturera de México pp. 17-18 Downloads
Rafael Tavares and Rogelio Varela Llamas
The demand for employment in the manufacturing industry in Mexico pp. 19-20 Downloads
Rafael Tavares and Rogelio Varela Llamas
Empirical evidence on the relationship of capital structure and market value among Mexican publicly listed companies pp. 21-22 Downloads
María del Rocío Vega Zavala and Roberto Santillan-Salgado
Las corporaciones hoteleras españolas: determinantes internos y externos de su desempeño pp. 23-24 Downloads
Rubén Lado-SestayoAuthor-Email: Mila.vivel@usc.es and Milagros Vivel-Búa
The Spanish hotel corporations: Internal and external performance drivers pp. 25-26 Downloads
Rubén Lado-SestayoAuthor-Email: Mila.vivel@usc.es and Milagros Vivel-Búa
Procedimiento metodológico para el estudio de procesos servuctivos de restauración pp. 27-28 Downloads
Cecilia Parra Ferié, Bertha Soraya Rhea González and Conrado Ernesto Gómez Román
Methodological procedures for the study of restoration process servuctivos pp. 29-30 Downloads
Cecilia Parra Ferié, Bertha Soraya Rhea González and Conrado Ernesto Gómez Román
The economic cost of extreme and severe droughts in soybean production in Argentina pp. 31-32 Downloads
Gonzalo Rondinone, Esteban Otto Thomasz and Ana Silvia Vilker
Evaluación de eficiencia de cooperativas de ahorro y crédito en Ecuador: aplicación del modelo Análisis Envolvente de Datos DEA pp. 33-35 Downloads
Carlos Armando Romero Galarza, Jorge Arturo Campoverde Campoverde and Denis Borenstein
Evaluation of the efficiency of savings and credit cooperatives in Ecuador: A Data Envelopment Analysis (DEA) AplicationAbstract: One of the foremost pillars of the Ecuadorian financial system is the one made up by Savings and Credit Cooperatives, due to its high growth in recent years and the large number of customers that has been able to attract. The main purpose of this study is to make an analysis about the technical effectiveness of 18 Savings and Credit Cooperatives (COACs) considered in “Segment 1” in the ranking of Ecuadorian cooperatives in 2016, presented by the Superintendency of Popular and Solidarity Economy (SPSE). The dataset used for the analysis corresponds to a ten-year period, 2007-2016. We have used the DEA model (Data Envelopment Analysis) to measure the level of efficiency for each cooperative, obtaining as a result an average of 77.02% of efficiency in all analyzed period, giving as a result only one cooperative with the hundred percent of efficiency pp. 36-38 Downloads
Carlos Armando Romero Galarza, Jorge Arturo Campoverde Campoverde and Denis Borenstein
Antecedents of revisited intention: Evidence from Indonesia zoo tourism pp. 39-40 Downloads
Jasanta Peranginangin
Determinants of public funding for innovation in Chilean firms pp. 41-42 Downloads
Cristian Mardones and Annabella Zapata
Valuation of an investment project in research and development in the pharmaceutical industry pp. 43-44 Downloads
Fernando Cruz Aranda and Antonia Terán Bustamante
Eco-innovation and Circular Business Models as drivers for a circular economyAbstract: Eco-innovation is defined as any directed/oriented innovation aiming at reducing environmental impacts. Eco-innovation is not only a technology change; it also embraces organisational, social and system innovations. This systemic and complex thinking is necessary to understand the role of eco-innovation as an enabler of Circular Economy (CE). Circular Economy appears as a promising approach towards a sustainable transition from the linear socioeconomic paradigm. The objective of the Circular Economy is to maintain and to share value along the time. Eco-innovation for Circular Economy can be of technological and non-technological character. Indeed, it is acknowledged that CE needs to address important challenges regarding business models and socio-institutional frameworks, while technological change may not be necessarily radical. In order to pave the way to Circular Economy through ecoinnovation, business models are considered a key driver. The business model is seen as a holistic approach towards the way of doing business. From the eco-innovation perspective, a business model needs to add ecological and social value to the value proposal and changing the producer and the consumer practices. In particular, eco-innovations with the potential to enable the transition to a resource-efficient circular economy model include efforts to change dominant business models (from new product and service design to reconfigured value chains, new/short supply chains), transform the way citizens interact with products and services (ownership, leasing, sharing, repairing, reducing, remanufacturing, etc.) and develop improved systems for delivering value (green mobility, smart energy systems, short supply chains, etc.) pp. 45-46 Downloads
Xavier Vence-Deza and Ángeles Pereira
Influence of a seed capital program for supporting high growth firms in Chile pp. 47-48 Downloads
Christian Cancino and José M. Merigó Alicia Núñez
The mediating effect of strategic orientation, innovation capabilities and managerial capabilities among exploration and exploitation, competitive advantage and firm’s performance pp. 49-50 Downloads
Jorge António Barbosa Ferreira, Arnaldo Coelho and Laodicéia Amorim Weersma
Dificultades de la valoración de tecnologías en el ámbito universitarioAbstract: La valoración de tecnología forma parte importante del proceso de transferencia de tecnología. Permite la definición de un precio, facilita la determinación de una forma de cobro, así como el diseño de los términos de transferencia más adecuados a ofrecer a potenciales interesados. Los métodos más comunes para valorar tecnologías (de costos, de mercado y de ingresos) se utilizan tanto en empresas como en universidades y centros de investigación. Su aplicación se enfrenta a situaciones y problemáticas distintas, según sea quién los aplique y en dónde. A pesar de la abundante literatura sobre la materia, pocos estudios empíricos se han publicado sobre las dificultades que obstaculizan la valoración de tecnologías en las universidades. El objetivo de este trabajo es identificar las principales dificultades que enfrentan los gestores de tecnología cuando valoran tecnologías desarrolladas en universidades, con el fin de comprender la problemática y ofrecer propuestas de mejora. Nuestra investigación sugiere que en el proceso de valoración de este tipo de tecnologías es común encontrar dificultades que pueden ser agrupadas en cuatro factores: a) Falta de información, b) Escaso conocimiento de métodos de valoración, c) Nivel de desarrollo de la tecnología, y d) Práctica empresarial de adquisición de tecnología pp. 53-54 Downloads
Enrique Alberto Medellín Cabrera and Alejandro Arellano Arellano
Technology valuation at universities: difficulties and proposals pp. 55-56 Downloads
Enrique Alberto Medellín Cabrera and Alejandro Arellano Arellano
High-growth entrepreneurship in a developing country: Regional systems or stochastic process? pp. 59-60 Downloads
Bruno Fischer, Paola Rücker Schaeffer and Sérgio Queiroz
Dinámica de la gestión de la innovación de servicios y co-creación en empresas del sector economía digital pp. 61-62 Downloads
Rafael Luis Herrera González and Antonio Hidalgo Nuchera
Dynamics of service innovation management and co-creation in firms in the digital economy sector pp. 63-64 Downloads
Rafael Luis Herrera González and Antonio Hidalgo Nuchera
¿Cómo se gestiona la tecnología en las pymes? Diferencias y similitudes entre micro, pequeñas y medianas empresasAbstract: En el ámbito de la innovación y el desarrollo tecnológico, las pequeñas y medianas empresas (Pymes) muchas veces no cuentan con los recursos necesarios para iniciar proyectos. El comportamiento innovador y tecnológico está condicionado por una serie de elementos, tales como la estructura, los recursos financieros, el entorno y el sector. Cada uno presenta condiciones de competencia que predeterminan sus posibles estrategias y conducta. Para una eficiente gestión de la tecnología es menester considerar las oportunidades y amenazas de su posición tecnológica, la capacidad de adquirir y desarrollar recursos, la habilidad para asimilar las tecnologías y el aprender de esta experiencia. Las Pymes establecen en la práctica diversos modelos. El presente trabajo pretende caracterizar las diferentes funciones llevadas a la práctica a partir de ciertos modelos establecidos en la literatura. A partir de una muestra representativa de 81 empresas y mediante un análisis de conglomerados, se lograron identificar 6 diferentes modelos empíricos definidos por diferencias y similitudes en el análisis del entorno, investigación de mercados y evaluación de tecnología, adquisición y adaptación de la tecnología y asimilación e implementación de tecnología, los cuales están mediados por el tamaño, el sector y la localización pp. 65-66 Downloads
Salvador Estrada
How is technology managed in SMEs? Differences and similarities between micro, small and medium enterprisesAbstract: In the field of innovation and technological development, regularly small and medium enterprises (SMEs) do not have the required resources to start projects. The innovative and technological behavior is conditioned by several elements, such as structure, financial resources, the environment and the sector. Each one presents competitive conditions that predetermine their possible strategies and behavior. For an efficient management of technology, it is necessary to consider the opportunities and threats of its technological position, the capability to acquire and develop resources, the capability to assimilate technologies and learn from this experience. In practice, the SMEs establish different models. The present work aims to characterize the different functions carried out from certain models established in the literature. From a representative sample of 81 companies and through a cluster analysis, we were able to identify 6 different empirical models defined by differences and similarities in the analysis of the environment, market research and technology assessment, acquisition and adaptation of technology, assimilation and technology implementation, which are mediated by size, sector and location pp. 67-68 Downloads
Salvador Estrada
The role of learning orientation in innovation and business performance: a case study in micro, small and medium firms in San Luis Potosi (Mexico) pp. 71-72 Downloads
María del Pilar Pastor Pérez, Paola Isabel Rodríguez Gutiérrez and Jesús Collado Agudo
Persistencia en la imitación de innovaciones en productos en la industria manufacturera de Colombia pp. 75-76 Downloads
Jorge Luis Juliao-Rossia and Julia Andrea Pineda Acero
Persistence in the imitation of innovations in products in the manufacturing industry of Colombia pp. 77-78 Downloads
Jorge Luis Juliao-Rossia and Julia Andrea Pineda Acero

Volume 63, issue 4, 2018

Medir desempeño del servicio de bancos detallistas en México: una adaptación del Servperf pp. 1-2 Downloads
Jorge Vera-Martínez and Andrea Trujillo
Measuring service performance of retail banks in Mexico: A Servperf adaptation pp. 3-4 Downloads
Jorge Vera-Martínez and Andrea Trujillo
Efectos del clima organizacional y los riesgos psicosociales sobre la felicidad en el trabajo Abstract: En este estudio se revisan factores de clima laboral y riesgos psicosociales y la manera como estos afectan a la felicidad organizacional. Para esto se midieron tres variables (felicidad, clima laboral y riesgos psicosociales) con sus respectivas dimensiones en una muestra de 107 trabajadores de una institución educativa de la ciudad de Los Ángeles, Chile. Se aplicaron tres escalas previamente validadas en el medio nacional y se clasificaron los niveles de felicidad en rangos altos y bajos, igualmente se aplicó modelo probit binomial para establecer las relaciones entre las variables de clima organizacional y riesgos psicosociales. Los principales resultados se asocian a que los altos niveles de felicidad organizacional se explican por trabajos con altos estándares de desempeño, en donde se refuerce positivamente al trabajador y exista flexibilidad con las necesidades familiares pp. 5-6 Downloads
Francisco Javier Díaz Pincheira and Moisés Esteban Carrasco Garcés
Effects of organizational climate and psychosocial risks on happiness at work pp. 7-8 Downloads
Francisco Javier Díaz PincheiraAuthor-Email: Franciscodiaz@udec.cl and Moisés Esteban Carrasco Garcés
Capacidad predictiva de la rentabilidad en empresas del mercado de capitales de Argentina pp. 9-10 Downloads
Dante Domingo Terreno, Silvana Andrea Sattler and Enrique Leopoldo Castro González
Predictive capacity of profitability in companies in the capital market of Argentina pp. 11-12 Downloads
Dante Domingo Terreno, Silvana Andrea Sattler and Enrique Leopoldo Castro González
La curva de rendimiento y su relación con la actividad económica en México pp. 13-14 Downloads
Martha Beatriz Mota Aragón and Leovardo Mata Mata
The yield curve and its relation to economic activity in Mexico pp. 15-16 Downloads
Martha Beatriz Mota Aragón and Leovardo Mata Mata
La dependencia del Índice de Precios y Cotizaciones de la Bolsa Mexicana de Valores (IPC) con respecto a los principales índices bursátiles latinoamericanos pp. 17-18 Downloads
Roberto Santillan-Salgado, César Gurrola Ríos, Francisco Venegas-Martínez and Ana Lorena Jiménez Preciado
The dependence of the Price and Quotation Index of the Mexican Stock Exchange (IPC) with respect to the main Latin American stock market indices pp. 19-20 Downloads
Roberto Santillan-Salgado, César Gurrola Ríos, Francisco Venegas-Martínez and Ana Lorena Jiménez Preciado
La apertura comercial y su impacto en el ingreso en Norteamérica: ¿beneficio o retroceso? pp. 21-22 Downloads
Cuauhtémoc Calderón Villarreal, Sarahí Sánchez León and Leticia Hernández Bielma
The commercial opening and its impact on income in North America: Benefit or regression? pp. 23-24 Downloads
Cuauhtémoc Calderón Villarreal, Sarahí Sánchez León and Leticia Hernández Bielma
Logística del comercio internacional de la región de la Cuenca del Pacífico a través del Análisis Envolvente de Datos Network pp. 25-26 Downloads
América Zamora Torres
International trade logistics of Pacific Region through a Network Data Envelopment Analysis pp. 27-28 Downloads
América Zamora Torres
Formulación de un modelo híbrido alfa-estable para mercados con operación de alta frecuencia pp. 29-30 Downloads
José Climent Hernández, Luis Fernando Hoyos-Reyes and Marissa R. Martínez-Preece
A hybrid alpha-stable model development for high frequency trading markets pp. 31-32 Downloads
José Climent Hernández, Luis Fernando Hoyos-Reyes and Marissa R. Martínez-Preece
Effects of economic growth in the behavior of sticky costs of companies belonging to BRICS countries pp. 33-34 Downloads
Vinícius Costa da Silva Zonatto, Cristian Baú Dal Magro, Camila Freitas Sant´Ana and Daniel Fernando Padilha
Religio-centric fashion advantage on marketing performance: The role of innovativeness and customer responsiveness pp. 35-36 Downloads
Hendar Hendar, Tatiek Nurhayati and Gita Sugiyarti
Impact of gender on the acceptance of electronic word-of-mouth (eWOM) information in Spain pp. 37-38 Downloads
Javier A. Sánchez Torres1, Francisco-Javier Arroyo-Cañada, Maria-Luisa Solé-Moro and Ana Argila-Irurita
Board compensation and disclosure quality: Corporate governance interference pp. 39-40 Downloads
Mahdi Salehi, Bahman Jamalikazemini and Shayan Farhangdoust
¿Existe alguna relación entre la base monetaria y la tasa de interés de la Reserva Federal de los Estados Unidos? pp. 41-42 Downloads
Nancy Muller Durán and Ignacio Perrotini Hernández
Is there any relationship between the monetary base and the interest rate of the US Federal Reserve? pp. 43-44 Downloads
Nancy Muller Durán and Ignacio Perrotini Hernández

Volume 63, issue 3, 2018

Impacto de los precios de los metales en la estructura de capital de las empresas minero-metalúrgicas en América Latina (2004-2014) pp. 1-2 Downloads
Roberto Santillan-Salgado, Alejandro Fonseca Ramírez and Francisco Venegas-Martínez
The impact of metals’ prices on the capital structure of mining and metallurgic firms in Latin America (2004-2014) pp. 3-4 Downloads
Roberto Santillan-Salgado, Alejandro Fonseca Ramírez and Francisco Venegas-Martínez
Payroll exemption impact on the behavior of costs in BM&FBovespa civil construction sector pp. 5-6 Downloads
Flávia Renata de Souza, Altair Borgert and Leonardo Flach
Influencia de la planeación estratégica y habilidades gerenciales como factores internos de la competitividad empresarial de las Pymes pp. 7-8 Downloads
Alma Brenda Leyva Carreras, Judith Cavazos Arroyo and Joel Enrique Espejel Blanco
Influence of the strategic planning and the management skills as factors internal of business competitiveness of SME’s pp. 9-10 Downloads
Alma Brenda Leyva Carreras, Judith Cavazos Arroyo and Joel Enrique Espejel Blanco
Measuring familiness in private family firms: A bayesian network model pp. 11-12 Downloads
Griselda Dávila-Aragón, Héctor X. Ramírez-Pérez and Salvador Rivas-Aceves
La acumulación de capital como un determinante de la tasa de crecimiento de la ley de Thirlwall pp. 13-14 Downloads
Juan Alberto Vázquez-Muñoz
Capital accumulation as a determinant of the rate of growth of the Thirlwall’s law pp. 15-16 Downloads
Juan Alberto Vázquez-Muñoz
Percepción de valores culturales en trabajadores y su importancia en el desempeño en la industria maquiladora pp. 16-17 Downloads
David Medrano López and Eduardo Ahumada Tello
Perception of cultural values in employees and their importance in performance in the maquiladora industry pp. 18-19 Downloads
David Medrano López and Eduardo Ahumada Tello
Estudio comparativo de los factores de innovación en la pequeña y mediana empresa de manufactura textil pp. 20-21 Downloads
Susana Sarmiento Paredes, Verónica Nava Mozo, Jorge Carro Suárez and Celia Hernández Cortés
Comparative study of innovation factors in the small and medium-sized textile manufacturing enterprise Abstract: The context of innovation has changed and one economy that demands permanent adaptations should consider it as the principal core of its competitiveness; this requires improving its capabilities for innovation as a source of competitive advantage and survival strategy. The objective of this research was to determine what factors of innovation are statistically significant among small and medium-sized textile enterprises (SMEs) and how they influence their level of innovation, taking as object of study the textile sector in Tlaxcala, Mexico, considering the Gary Hamel´s factors. The methodology consisted in making a diagnosis on the perception of these factors through a measuring instrument. Subsequently, one-way analysis of variance, Tukey’s test, Pearson correlation and linear regression were performed to determine the significance and the relationship between the variables. The results revealed that innovation factors are significant in both types of companies, as well as showing a strong correlation with its level of innovation. Likewise, a significant relationship was found between the level of innovation and the factors analyzed, it being observed that they are determinants in the medium company, but not in the small one. Concluding pp. 22-23 Downloads
Susana Sarmiento Paredes, Verónica Nava Mozo, Jorge Carro Suárez and Celia Hernández Cortés
Factors that influence the continuity and survival of a micro-business in Mexico pp. 24-25 Downloads
Elías Alvarado Lagunas, Mario César Dávila Aguirre and Manuel Alexis Vázquez Zacarías
Transparencia y rendición de cuentas ¿mecanismos para limitar la deuda pública subnacional? pp. 26-27 Downloads
Marcela Astudillo Moya, Andrés Blancas Neria and Francisco Javier Fonseca Corona
Transparency and accountability, mechanisms to limit subnational public debt? pp. 28-29 Downloads
Marcela Astudillo Moya, Andrés Blancas Neria and Francisco Javier Fonseca Corona
Barreras a la innovación no-tecnológica: efectos sobre el desempeño empresarial en una economía emergente pp. 30-31 Downloads
Christian Acuna-Opazo and Mauricio Castillo-Vergara
Barriers to non-technological innovation: Impact on business performance in an emerging economy pp. 32-33 Downloads
Christian Acuna-Opazo and Mauricio Castillo-Vergara
The influence of organizational commitment and learning orientation on innovation in SMEs pp. 34-35 Downloads
María del Carmen Martínez Serna, Javier Eduardo Vega Martíneza and Vivian Eternod Domenechb
Estabilidad presupuestaria, financiamiento y responsabilidad social en los municipios españoles pp. 36-37 Downloads
Herenia Gutiérrez Ponce, Julián Chamizo González and Elisa Isabel Cano Montero
Budget stability, financing and social responsibility in Spanish municipalities pp. 38-39 Downloads
Herenia Gutiérrez Ponce, Julián Chamizo González and Elisa Isabel Cano Montero

Volume 63, issue 2, 2018

Editorial 63 Número 2 pp. 1-4 Downloads
Francisco López-Herrera
Editorial 63 (2) Special Accounting pp. 1-2 Downloads
Ilidio Tomás Lopes and Paula Odete Fernandes
Editorial 63 (2) especial contabilidad pp. 3-4 Downloads
Ilidio Tomás Lopes and Paula Odete Fernandes
Influence of board interlocking in the selection of the audit firm on the mandatory caster pp. 5-6 Downloads
Evandro de Nez and Paulo Roberto da Cunha
El efecto de la calidad del servicio en la satisfacción del derechohabiente en instituciones públicas de salud en México pp. 5-27 Downloads
Jorge Vera-Martínez and Andrea Trujillo
Propuesta y diseño de una regla fiscal genérica pp. 7-8 Downloads
Guido Zacka and Daniel Sotelsekb
A generic fiscal rule: Proposal and design pp. 9-10 Downloads
Guido Zacka and Daniel Sotelsekb
Impacto de las IFRS en la calidad del reporte financiero en Latinoamérica y el Caribe pp. 11-12 Downloads
Juan Camilo Cardona Montoya
The impact of IFRS on financial report quality in Latin America and the Caribbean pp. 13-14 Downloads
Juan Camilo Cardona Montoya
Competencias relevantes en contaduría pública y finanzas: ¿existe consenso entre empleadores, profesores y estudiantes? Abstract: El artículo busca analizar qué competencias son relevantes para el adecuado desempeño profesional de la Contaduría Pública y las Finanzas (CPF) desde la perspectiva del mercado –empleadores– y de la universidad –profesores y estudiantes–, y comprobar en qué medida existe coincidencia. Para lograr este fin, se llevó a cabo una investigación cuantitativa basada en una encuesta online. Posteriormente, se realizó una investigación cualitativa basada en un grupo focal. La información recabada se analizó con apoyo en los programas SPSS y NVivo, respectivamente. La evidencia obtenida muestra la existencia de un consenso general acerca de la mayor trascendencia de los valores, la ética y las actitudes, por encima de las habilidades y, sobre todo, de los conocimientos. No obstante, se identifican algunas diferencias significativas que revelan ciertas desviaciones entre la formación universitaria y los requerimientos del mercado laboral en la actualidad. Es por esto que se advierte la necesidad de alinear en mayor medida la formación académica con las demandas y requisitos del mercado laboral aumentando el acercamiento entre la universidad y el ámbito empresarial, así como poner un mayor énfasis en el aprendizaje autónomo de los estudiantes pp. 15-16 Downloads
Javier Montoya del Cortea and Gabriela María Farías Martínez
Relevant competences in public accounting and finance: Is there a consensus among employers, professors and students? pp. 17-18 Downloads
Javier Montoya del Cortea and Gabriela María Farías Martínez
Financial disclosure and social environmental responsibility: An empirical study on the Brazilian market pp. 19-20 Downloads
Ricardo Vinícius Dias Jordão, Edson Pinto Ferreira and José Antônio Sousa Neto
Are audit committee characteristics important to the internal audit budget in Malaysian firms? pp. 21-22 Downloads
Redhwan Al-Dhamari, Almahdi Almagdoub and Bakr Al-Gamrh
The relationship between the effective tax rate and the nominal rate pp. 23-24 Downloads
Paulo Jorge Varela Lopes Dias and Pedro Miguel Gomes Reis
Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies pp. 25-26 Downloads
Rogério Marques Serrasqueiro and Tânia Sofia Mineiro
Impacto de la compensación de los CEOs en la pertinencia de la información contable: la utilización del valor razonable pp. 27-28 Downloads
Haiping Wang and Eliana Mariela Werbin
Assessing the effect of service quality over user satisfaction in public health institutions in Mexico pp. 28-51 Downloads
Jorge Vera-Martínez and Andrea Trujillo
The compensation of CEOs and the relevance of fair value accounting pp. 29-30 Downloads
Haiping Wang and Eliana Mariela Werbin
The explanatory factors of segments disclosure in non-financial entities listed in European markets pp. 31-32 Downloads
Pedro Amado, Fábio Albuquerque and Nuno Rodrigues
Contracting debt and the quality of financial reporting in private firms pp. 33-34 Downloads
Inna Sousa Paiva
The importance to financial information in the decision-making process in company’s family structure pp. 35-36 Downloads
Joana Patrícia Friães dos Santos, Amélia Maria Martins Pires and Paula Odete Fernandes
Migración de trabajo calificado e isomorfismo en sectores empresariales de las principales ciudades mexicanas pp. 52-71 Downloads
Amilcar Orlian Fernández Domínguez
Skilled labor migration and isomorphism in business sectors of the main Mexican cities pp. 72-91 Downloads
Amilcar Orlian Fernández Domínguez
Glass ceiling in the accounting profession: Evidence in Brazilian companies pp. 92-115 Downloads
Júlio César da Silva, Cristian Baú Dal Magro, Marcello Christiano Gorla and Marcia Zanievicz da Silva
Eficiencia internacional del biodiesel: un análisis para el caso de Costa Rica, España, Estados Unidos y México pp. 116-141 Downloads
Yéssica Yasmín Santos Equihua, Irma Cristina Espitia Moreno and Rodrigo Gómez Monge
International efficiency of biodiesel: An analysis for the case of Costa Rica, Spain, the United States and Mexico pp. 142-167 Downloads
Yéssica Yasmín Santos Equihua, Irma Cristina Espitia Moreno and Rodrigo Gómez Monge
Satisfacción laboral y compromiso organizacional: prueba de equivalencia de medición entre México y Estados Unidos pp. 168-191 Downloads
Daniel Arturo Cernas Ortiz, Patricia Mercado Salgado and Filadelfo León Cázares
Job satisfaction and organizational commitment: Test of measurement equivalence between Mexico and the United States pp. 192-210 Downloads
Daniel Arturo Cernas Ortiz, Patricia Mercado Salgado and Filadelfo León Cázares
La disposición a pagar más por productos vinculados a la RSE: evidencia de un análisis conjunto en México pp. 211-232 Downloads
Bernardo Amezcua, Arturo Briseño, Teresa Ríos and Edgardo Ayala
The willingness to pay for cause related products: Empirical evidence from a conjoint analysis in Mexico pp. 233-254 Downloads
Bernardo Amezcua, Arturo Briseño, Teresa Ríos and Edgardo Ayala
Spanish burnout inventory: A meta-analysis based approach pp. 255-268 Downloads
Héctor Mauricio Serna-Gómez, Blanca Rosa García Rivera, Jesús Olguín Tiznado and Daniela Vásquez Grisales
Adquisición y la transferencia de conocimiento tácito de mercadotecnia en pequeños y medianos hoteles pp. 269-288 Downloads
José Luis Zapata Sánchez, Judith Cavazos Arroyo and Yésica Mayett Moreno
Acquisition and transfer of tacit knowledge of marketing in small and medium hotels pp. 289-308 Downloads
José Luis Zapata Sánchez, Judith Cavazos Arroyo and Yésica Mayett Moreno
Financial performance in Mexican family vs. non-family firms pp. 309-327 Downloads
Karen Watkins Fassler
Estrategia de gestión y divulgación del capital intelectual: influencia del gobierno corporativo pp. 328-346 Downloads
Francisca Tejedo-Romero and Joaquim Filipe Ferraz Esteves
Management strategy and intellectual capital disclosure: influence of corporate governance pp. 347-365 Downloads
Francisca Tejedo-Romero and Joaquim Filipe Ferraz Esteves
Relación entre sobrecualificación y satisfacción laboral durante la crisis española de 2008 pp. 366-386 Downloads
María Carmen Sánchez-Sellero, Pedro Sánchez-Sellero, María Monserrat Cruz-González and Francisco Javier Sánchez-Sellero
Relation between overqualification and job satisfaction during the 2008 Spanish crisis pp. 387-406 Downloads
María Carmen Sánchez-Sellero, Pedro Sánchez-Sellero, María Monserrat Cruz-González and Francisco Javier Sánchez-Sellero
State tax control strategies: Theoretical aspects pp. 407-423 Downloads
Gulnar Aytkhozhina and Alexander Miller

Volume 63, issue 1, 2018

Editorial pp. 1-2 Downloads
Francisco López-Herrera, José Alberto García Narváez and Salvador Enrique Vazquez Moctezuma
Competencia y estructura de mercado del sector bancario en México pp. 3-4 Downloads
Tomás Gómez Rodríguez, Humberto Ríos Bolívar and Adriana Zambrano Reyes
Competition and market structure of the banking sector in Mexico pp. 5-6 Downloads
Tomás Gómez Rodríguez, Humberto Ríos Bolívar and Adriana Zambrano Reyes
Matriz de contabilidad social y análisis de sectores productivos en México pp. 7-8 Downloads
Gaspar Núñez
Social accounting matrix and analysis of productive sectors in Mexico pp. 9-10 Downloads
Gaspar Núñez
Innovación para la integración a las redes de proveeduría de las empresas multinacionales pp. 11-12 Downloads
Jaime Olea Miranda, Alejandro Valenzuela Valenzuela and María A. Navarrete Hinojosa
Innovation for integration into supplier networks of multinational companies pp. 13-14 Downloads
Jaime Olea Miranda, Alejandro Valenzuela Valenzuela and María A. Navarrete Hinojosa
Contribución de los viveros de empresas españolas en el mercado de trabajo pp. 15-16 Downloads
Francisco Jesús Seoane, Jessica Mendoza Moheno and Martín Aubert Hernández Calzada
Contribution of the nurseries of Spanish companies in the labor market pp. 17-18 Downloads
Francisco Jesús Seoane, Jessica Mendoza Moheno and Martín Aubert Hernández Calzada
Food defense KPI in the business processes of the food supply chain pp. 19-20 Downloads
Ramón Navarrete Reynoso
Preferences of millennials for a pictorial scale: An opportunity to engage younger generations to participate in research studies pp. 21-22 Downloads
Marie Leiner de la Cabada, Patricia Jimenez Terrazas, Josefa Bayardo, Sitratullah Maiyegun, Namrata Singh and Jesus Peinado
Árboles de clasificación como herramienta para predecir dificultades financieras en empresas Latinoamericanas a través de sus razones contables pp. 23-24 Downloads
Norma Caro, Mariana Guardiola and Pablo Ortiz
Classification trees as a tool to predict financial difficulties in Latin American companies through their accounting ratios pp. 25-26 Downloads
Norma Caro, Mariana Guardiola and Pablo Ortiz
Análisis de la viabilidad empresarial en el preconcurso de acreedores pp. 27-28 Downloads
Maria Jesus Segovia Vargas and Mara del Mar Camacho Miñano
Analysis of corporate viability in the pre-bankruptcy proceedings pp. 29-30 Downloads
Maria Jesus Segovia Vargas and Mara del Mar Camacho Miñano
Evaluation of technical efficiency of Brazilian distribution companies of electrical energy through Data Envelopment Analysis (DEA) pp. 31-32 Downloads
Vanessa de Quadros Martins, Carlos Alberto Diehl and Cristiano R. Maurício Tagliari
Mediating effect of value creation in the relationship between relational capabilities on business performance pp. 33-34 Downloads
Nuryakin, Vincent Didiek Wiet Aryanto and Mulyo Budi Setiawan
Convergencia de innovación en el nuevo paradigma tecnológico denanotecnología entre países pp. 35-36 Downloads
Alenka Guzmán, Edgar Acatitla Romero and Flor Brown Grossman
Convergence of innovation in the nanotechnology paradigm across countries pp. 37-38 Downloads
Alenka Guzmán, Edgar Acatitla Romero and Flor Brown Grossman
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