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Mostrando ítems 1-7 de 7
Artículo
Spanish savings banks' social commitment: just pretty words?
(Emerald, 2013)
Purpose – This paper aims to determine the impact of the economic crisis on the level of social commitment of the Spanish savings banks. Design/methodology/approach – The paper uses the information provided by Spanish ...
Artículo
El diezmo y las catedrales en España e Inglaterra hacia finales de la Edad Media
(Consejo Superior de Investigaciones Científicas, CSIC, 2013)
El artículo realiza un estudio comparado entre los sistemas de recaudación del diezmo español e inglés a finales de la Edad Media, tomando como referencia la administración del Cabildo Catedral de Sevilla y del monasterio ...
Artículo
Priorities for the development of vocational skills in management accountants: a European perspective
(Elsevier, 2005)
In recent years there have been many calls for a re-orientation of accounting education in order to include the development of competencies such as communication, group working, and problem solving skills. However, concern ...
Artículo
Towards the consolidation of climate change strategies in organizations: The case of Heineken Spain
(Emerald Group Publishing Limited, 2013)
Purpose – The purpose of this paper is to increase the knowledge about the strategies and actions that organisations are implementing to control and reduce their greenhouse gas emissions, as well as to identify and know ...
Artículo
Voluntary carbon disclosure by Spanish companies: an empirical analysis
(Emerald Group Publishing Ltd, 2016)
Purpose – This paper aims to identify and analyze the factors contributing to the decision of organizations to disclose carbon information, as well as its transparency level. Design/methodology/approach – The Tobit ...
Artículo
Environmental disclosure in Spain: Corporate characteristics and media exposure
(AECA: Asociación Española de Contabilidad y Administración, 2003)
Social and environmental issues have become a major concern for accounting research over the past two decades. Social and Environmental Accounting has attracted the attention of a number of researchers attempting to ...
Artículo
Las cuestiones clave de auditoría esperadas en España: ¿son los auditores previsibles?
(Universidad de Murcia. Servicio de Publicaciones, 2019)
La modificación del contenido del informe de auditoria responde a la aplicación de la exigencia impuesta por el art. 5 de la Ley de Auditoria y concretada por la NIA-ES 701 “Cuestiones clave de auditoria” (CCA) (ICAC,2016). ...