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Vol. 24 No. 1 (2016)

Vol. 24 No. 1 (2016)

Published: 2015-12-31

Editorial

Del dominio del control financiero a una perspectiva cualitativa del control de gestión

Joan Amat, David Andrés Camargo Mayorga

5-11
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Artículos

Relationship between accounting systems and control management and the bias in assessment and decision making

Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil

13-24
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The implementation of the balanced scorecard in the agri-food sector : the case of food group guissona

Oriol Amat Salas, Lucia Clara Banchieri, Fernando Campa Planas

25-36
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Balanced scorecard for entrepreneurs : from the canvas model to the CMI

José Manuel Sánchez Vázquez, María Luisa Vélez Elorza, Pedro Araújo Pinzón

37-47
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Contextual factors involved in the election of an internal information system

Ana c. Urquidi Martin, Carmen Tamarit Aznar, Vicente Ripoll Feliu

49-62
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The costs of poor quality as a cost´s fifth element : management of competitiveness theoretical approach in the middle of the countable convergence

Luis Fernando Valenzuela Jiménez

63-84
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Revenue management impact in the management control systems

Emma Castelló Taliani

85-101
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Culture approach from accounting research: possibilities of re - significance

Jorge Andrés Salgado Castillo

103-118
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Public sector accountability: ¿what is the organization´s reach according to the dissemination of the results?

Flávia De Araújo E Silva, Poueri Do Carmo Mário

119-133
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