Daniel Carrasco Díaz
University of Málaga
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The Accounting historians journal | 2009
Daniel Carrasco Díaz; Esteban Hernández-Esteve; María Jesús Morales Caparrós; Daniel Sánchez Toledano
This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951–1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic recording pattern, i.e., that cost accounting in combination with general accounting forms a homogeneous whole, with full-cost allocation on the basis of historical costs. The small differences found among these authors relate to a large extent to the fixed-costs allocation. This period corresponds to the introduction into Spain of the Central European school of accounting ...
Revista Universo Contábil | 2007
Daniel Sánchez Toledano; Heriberto Suárez Falcón; Daniel Carrasco Díaz
The main intention of this communication is to show that throughout the history of Humanity the disciplines of Accounting and Mathematics have had an intimate connection and a parallel development, one next to the other. Today, as well as in the past, the mathematical models are necessary and we would even say indispensable to deepen the discussion, and to be able to advance in our collective intention to formalize our accounting discipline as a science. With the development of this investigation we try to contribute to the improvement of the quality of accounting education, by studying how accounting is taught, and based on this analysis, to promote pertinent changes in the curricula of Public Accountants office, particularly regarding contents, methodologies, bibliography and evaluation . To contribute concrete tools of analyses, that allow the focus of education on mathematical issues in a local, regional and national context, and which in addition may have parameters of evaluation, analysis and synthesis, on the aspects that concern the suitable use of mathematics in the development of the Public Accountant’s daily tasks, in order to improve their processes of analysis and decision making.On the basis of the principles of a global society, a New Economy is emerging. The Corporate Social Responsibility (CSR) is an increasingly important topic in the New Economy in general, and in the European Union in particular. Thus, an important role is played by companies’ social responsibility to achieve Lisbon Summit goal “the most competitive and dynamic knowledge-based economy in the world”. The CSR reporting has a triple-bottom line approach in the assessment of a company’s performance: the economic, the environment and the social factors. Mutatis mutandis, more and more the assessment of company’s competitiveness takes into account the principles of sustainability. The link between the intangible assets and CSR is intimate and multifaceted. In order to develop company’s abilities to create future economic value, one step should consist in the expansion of the financial reporting process in order to incorporate the valuation of a company’s intangible and intellectual assets. These mentioned factors have become most important to business success and economic growth in the 21st century.This paper provides an analysis of the financial conditions and activities developed by the construction companies in The Canary Islands during the period 2000-2002. The analyzed sample is composed of 318 companies that were involved in production activities during the period considered. Firstly, a descriptive analysis of the composition of the sample is made, in reference to the age, legal status and nature and conditions of companies that have been audited or not audited. It was also considered advisable to classify the set of economic units based on turnover, assets and the number of workers, in order to obtain a better idea of the size of each company. In order to perform the economic and financial analysis of assets and the activities d carried out by the companies of the sector, we examined balance sheets and the income statements, along with profitability and solvency. In order to complete the analysis and place it in context, we conclude with a reference to the economic framework and expectations of the sector, as well as the competitive position of the Canary Islands construction sector and its future perspectives.This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.
Review of Accounting and Finance | 2004
Daniel Carrasco Díaz; Esteban Hernández Esteve; Richard Mattessich
Archive | 2005
Daniel Carrasco Díaz; Dionisio Buendía Carrillo; Andrés Navarro Galera; Josep Viñas Xifrá
Auditoría pública: revista de los Organos Autónomos de Control Externo | 2013
Daniel Carrasco Díaz; Dionisio Buendía Carrillo
Archive | 1996
José Maria Cañizares y Zurdo; Francisco González Gomila; Daniel Carrasco Díaz
Técnica contable | 1986
Daniel Carrasco Díaz; Vicente García Martín
Presupuesto y gasto público | 2005
Pedro Manuel Balboa La Chica; Javier de León Ledesma; Daniel Carrasco Díaz; Francisca Piedra Herrera
Anais do Congresso Brasileiro de Custos - ABC | 2005
Daniel Sánchez Toledano; Daniel Carrasco Díaz; Ángel Morales Baños
Investigaciones Europeas de Dirección y Economía de la Empresa | 2014
Daniel Sánchez Toledano; Daniel Carrasco Díaz; Joaquín Sánchez Toledano