2018. vol. 14, núm. 1
Summary
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Special Issue: VII Congrés Català de Comptabilitat i Direcció
(OmniaScience, 2018-02)
Article
Open AccessCom ja va essent costum, acudim a la invitació de la Revista Intangible Capital per a publicar els treballs més significatius presentats a les sessions celebrades dins la trobada professional i acadèmica que organitza ... -
Relationship between competitiveness and operational and financial performance of firms: An exploratory study on the European brewing industry
(OmniaScience, 2018-02)
Article
Open AccessPurpose: The purpose of this paper is to provide the underlying constructs that connect the operational and financial performance of firms with the competitive environment surrounding the brewing industry in Europe. ... -
Sustainability values for business: A perspective of value alignment in a supplier–client relationship for case aqualogy
(OmniaScience, 2018-02)
Article
Open AccessPurpose: The study’s goal is focused on determining a common set of sustainability-related issues and drivers relevant for business-makers, for being used as a framework to inter-organizational communications and thereby ... -
Expansion of the current methodology for the study of the short-term liquidity problems in a sector
(OmniaScience, 2018-02)
Article
Open AccessPurpose: The aim of this work consists of defining and applying a new methodology for the calculation of short-term financial ratios that more reliably approximate the solvency of a sector. Design/methodology: We begin ... -
Social economy companies in the times of crises: Entrepreneurship and survival
(OmniaScience, 2018-02)
Article
Open AccessPurpose: The work presented in this article is a study of the strategies carried out by social economy companies in times of crisis. This article analyses the financial characteristics of the cooperative companies created ... -
European macroeconomic imbalances at a sectorial level: Evidence from German and Spanish food industry
(OmniaScience, 2018-02)
Article
Open AccessP u r p o s e: This research has analyzed the structural differences observed comparing medium size Spanish and German firms in the food industry, specifically biscuit production. A second objective has been to analyze if ... -
Human Resource Management Outsourcing in Spanish firms: Evolution over time and implication for devolution
(OmniaScience, 2018-02)
Article
Open AccessPurpose: The paper aim to explore the evolution in the use of HRO in Spanish firms, and determine the differences in the degree of implementation of HRO since 1999 until 2014, and also analyze the relationship between HR ... -
Identification of the key factors for success in the hotel sector
(OmniaScience, 2018-02)
Article
Open AccessPurpose: The aim of this work is to identify the key factors for success in the hotel sector. This objective is motivated by the importance of tourism in the Spanish economy, taking into account the fact that it represents ... -
Social Responsibility as a Management System
(OmniaScience, 2018-02)
Article
Open AccessPurpose: The aims of this research was to demonstrate what IQNet SR10 certification of a Social Responsibility management system means to companies. From the wide range of existing certifications, we identified the added ... -
The predictability of financial, accounting-based, and industrial factors on the success of newly incorporated Spanish firms
(OmniaScience, 2018-02)
Article
Open AccessP u r p o s e: The purpose of this paper is to identify the impacts and predictability of financial, accounting-based, and industrial factors (as well as corporate venturing) on survival-based success of newly incorporated ... -
The activity-based costing model trajectory: A path of lights and shadows
(OmniaScience, 2018-02)
Article
Open AccessPurpose: To present a literature review showing the trajectory of the ABC model. Design/methodology: Literature review. Findings: This paper analyzes the history of the ABC model and its dissemination process, in the form ... -
Usefulness of Z scoring models in the early detection of financial problems in bankrupt Spanish companies
(OmniaScience, 2018-02)
Article
Open AccessPurpose: To determine the predictive capacity of two Z scoring models in situations of bankruptcy in the Spanish context. Design/methodology: The research intends to answer four questions: (1) Is Altman's Z scoring model ... -
Influential variables on the profitability of hospital companies
(OmniaScience, 2018-02)
Article
Open AccessPurpose: This study attempts to evidence the economic and financial health of Spanish hospital companies in the period 2008-2015 and discover the variables that explain their profitability for survival and the opportune ... -
Advantages and contributions in the balanced scorecard implementation
(OmniaScience, 2018-02)
Article
Open AccessPurpose: In this paper we aim to identify and analyse a set of advantages and contributions derived from the Balanced Scorecard (BSC) implementation. Design/methodology: In order to answer the research question, we have ...
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