2017. vol. 13, núm. 1

 

Summary

  • Número especial: IV Jornada ACCID I APC 

    Rabaseda Tarrés, Joaquim (OmniaScience, 2017-01)
    Article
    Open Access
    Els treballs que es presenten en aquest número de la revista són originals i van ser presentats en les deu sessions que es van celebrar en la jornada abans esmentada. Per la seva selecció, van haver de passar un procés de ...

  • Productivity and value added distribution in family-owned businesses 

    Gallizo Larraz, Jose Luis; Moreno Gené, Jordi; Sánchez Pulido, Laura (OmniaScience, 2017-01)
    Article
    Open Access
    Purpose: Identify similarities and/or differences in the distribution of Value Added characterizing family businesses as opposed to non-family held firms, and analyse productivity by linking the distribution of the wealth ...

  • Internal controls and credit risk relationship among banks in Europe 

    Akwaa-Sekyi, Ellis Kofi; Moreno Gené, Jordi (OmniaScience, 2017-01)
    Article
    Open Access
    Purpose: The study purport to investigate the effectiveness of internal control mechanisms, investigate whether evidence of agency problem is found among banks in Europe and determine how internal controls affect credit ...

  • Credit Concession through credit scoring: Analysis and application proposal 

    Amat, Oriol; Manini, Raffaele; Antón Renart, Marcos (OmniaScience, 2017-01)
    Article
    Open Access
    Purpose: The study herein develops and tests a credit scoring model which can help financial institutions in assessing credit requests. Design/methodology: The empirical study has the objective of answering two questions: (1) ...

  • Safety as a management concept in the air transport sector: A systematic literature review 

    Kalemba, Nicole; Campa-Planas, Fernando (OmniaScience, 2017-01)
    Article
    Open Access
    Purpose: The main purpose of the present study is to conduct a literature review of the contribution made by safety in air transport, based on the existing international academic literature in the field of the social ...

  • Cost accounting in Spanish and Catalan universities: Its current status of implementation 

    Saladrigues, Ramon; Tena, Anna (OmniaScience, 2017-01)
    Article
    Open Access
    Purpose: The main purpose of this paper is to analyse the development, implementation and use of different cost systems at universities. Design/methodology: First, the need for a system of costs has been justified. The ...

  • The irruption of Airbnb and its effects on hotel profitability: An analysis of Barcelona’s hotel sector 

    Aznar, Juan Pedro; Sayeras, Josep M.; Rocafort, Alba; Galiana Richart, Jorge (OmniaScience, 2017-01)
    Article
    Open Access
    Purpose: The aim of this study is to analyze the existence of a relationship between the presence of nearby substitute products, mainly Airbnb flats or rooms, and the effect on the revenue and profitability of ...

  • El USALI y la historia de los sistemas uniformes de coste: ¿Un reto hispano? 

    Martin Peña, Francisco; Soldevila de Monteys, Ramon M.; Berlanga Silvente, Vanesa (OmniaScience, 2017-01)
    Article
    Open Access
    Objeto: Este trabajo tiene por objeto efectuar una indagación sobre la evolución histórica del movimiento uniformizador en contabilidad de costes y su posición actual en el sector del alojamiento. El objeto primordial ...

  • 6th International Accounting Congress of Barcelona (1929) organised by the Association of Accountants of Catalonia 

    Alemany, Josepa; Rabaseda Tarrés, Joaquim (OmniaScience, 2017-01)
    Article
    Open Access
    Purpose: the work presented is a descriptive, contextual and detailed analysis of the activity, and the conclusions developed in the first international accounting conference held in Barcelona. The 6th International ...