Vicente Mateo Ripoll Feliu

Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España

In recent decades, management accounting has undergone major changes with the inclusion of new topics and research methods, dedicated journals, and especially multidisciplinary studies. These changes have been detected in articles published in leading journals. In this context, the following research question arises: what is the profile of management accounting research in Spain and Brazil? Thus, the objective of this study is to identify and analyze the topics and research methods applied in management accounting studies in Spain and Brazil; to explain how these studies are important to further developing the field of management accounting; and to compare them with studies conducted by Hesford, Lee, Van Der Stede, and Young (2007) with respect to articles published in English-language journals. We first selected seven Spanish accounting journals listed in the IN-RECS database (Indice de Impacto de Revistas Espanolas de Ciencias Sociales) [Impact Factor of Spanish Social Science Journals] and found 421 articles published between 2001 and 2010. Second, we found 321 articles by selecting 29 Brazilian accounting, administration, management, finance, and business journals evaluated by Brazilian Federal Agency for the Support and Evaluation of Graduate Education (CAPES - Coordenacao de Aperfeiccoamento de Pessoal de Nivel Superior). The results show that management accounting studies have not figured prominently in the articles that were reviewed. Planning and control are among the most important subjects that emphasize performance measurement and evaluation. The existing studies are largely focused on case studies and surveys in Brazil as well as case studies and reviews in Spain.

La Interiorización del cambio de un sistema Contable de Gestión en la pequeña empresa

El trabajo se propone analizar el proceso de interiorizacion del cambio de un sistema contable de gestion (SCG) en las pequenas empresas (PYME), y examinar como las caracteristicas de este proceso afectan a su institucionalizacion. Para ello, se ha utilizado la perspectiva de analisis que ofrece la corriente de la Teoria Institucional (TI) en su vertiente denominada Antiguo Institucionalismo Economico (OIE). El objetivo del estudio es identificar los factores de interiorizacion que influyen en la institucionalizacion del cambio de un SCG en la PYME. Por ello, se ha llevado a cabo un estudio de caso en una pequena empresa del sector del mueble en el periodo de abril a junio de 2007. El analisis de las evidencias empiricas indica que los factores de interiorizacion que influyeron positivamente en la institucionalizacion del SCG fueron los conocimientos y habilidades de los agentes implicados en el cambio, los recursos informaticos, la formacion del personal, la baja participacion de expertos externos en SCG, el sistema de incentivos a los operarios, las relaciones de confianza, el proceso de planificacion y la implicacion del personal.

LA CONTABILIDAD DE GESTIÓN EN EL SISTEMA PORTUARIO DE TITULARIDAD ESTATAL ESPAÑOL: EL CASO DE LA AUTORIDAD PORTUARIA DE VALENCIA

One of the most discussed issues in Brazil recently has been the substitution of the Statement of Origins and Applications of Funds for the Statement of Cash Flow. This substitution is included in the project to change Law no 6.404/76, known as the “Law for Public Companies”. Thus it seems necessary to discuss the Statement of Cash Flow, mainly its disclosure method: direct or indirect. The theory indicates that the Direct Method is simpler to understand than the Indirect Method. However, the Indirect Method is considered to be more informative because it reconciles earnings and cash. This paper analyses the opinions of academics, market analysts and accountants, and with the objective of identifying whether one of the disclosure methods is preferred. The results indicate that there is no specific

The Valencia Port Authority (VPA): environmental information in the annual report

In recent years, most companies are participating in the disclosing of information on the impact of their potential activities on the environment. In 2002, Spain developed its legislation on environmental information in annual reports. The port industry has a potential environmental and economic impact. In this context, it is important to know how it disclosure environmental information in the annual reports. The case of study shows the disclosure information characteristics of Valencia Port Authority (VPA) and the relationships with the environment. The results concluded that VPA has adapted its information not only the standards but as a mean of legitimation.

Modelo de gestión del cliente interno en el proceso de restauración

El objetivo general del estudio es proponer un modelo de gestion del cliente interno en el proceso de restauracion de la direccion de alimentos y bebidas para el mejoramiento de la atencion de los servicios en el hotel objeto de estudio. Como procesos de cambios se quiere lograr un servicio de restauracion mas acorde con las necesidades de los clientes que visitan el pais (Ecuador), con lo cual el cliente interno que brinda los servicios de alimentos y bebidas debe mejorar su gestion y ser mas creativo y artistico en la presentacion de los diferentes platos y bebidas que se promocionan en los restaurantes y bares del hotel. En tal sentido, se trata de abordar un modelo que logre resultados relacionados con la rentabilidad y el crecimiento, que son generados por la fidelidad del cliente; la fidelidad, que es resultado de la satisfaccion del cliente; la satisfaccion del cliente, la cual esta influenciada por el valor del servicio; el valor del servicio, generado mediante la fidelidad y la productividad de los empleados; y la satisfaccion de los empleados, que es generada por la calidad interna del servicio.

Procesos de planificación estratégica de sistemas portuarios: un análisis comparativo de Brasil y España

A pesar de su potente economia, la infraestructura logistica de Brasil esta por detras de los paises desarrollados, segun el Foro Economico Mundial (Informe de Competitividad Global 2015-2016). La calidad de las infraestructuras generales de Brasil se encuentran a nivel mundial en el puesto 123; carreteras en el 121; ferrocarril en el 98; transporte aereo en el 95 e infraestructura portuaria en el puesto numero 120 a nivel mundial. Estas posiciones deberian mejorar para que Brasil pueda mantenerse como una de las mayores economias del mundo en el futuro. En este mismo ranking Espana ocupa el decimo segundo puesto en el indicador de calidad de puertos. Hay otros temas y atributos que podrian ser utilizados para comparar los sistemas portuarios (como por ejemplo, las habilidades de los trabajadores portuarios, el marco institucional del pais o los aspectos macroeconomicos, entre otros). Nuestro objetivo es realizar un analisis comparativo de los sistemas de planificacion estrategica portuaria de Brasil y Espana. Los resultados muestran que estos dos paises han establecido sistemas de planificacion similares. A pesar de ello, y tal vez debido a los recientes cambios institucionales de Brasil, el sistema portuario brasileno tiene posibilidades de mejora, comparandolo con el espanol. Una mejor alineacion entre la estrategia nacional y local, la transformacion de las Autoridades Portuarias que aun no se hayan convertido en sociedades, o el enfoque en la ejecucion de la estrategia (mediante el uso de planes de negocios actualizados anualmente) son tres acciones que podemos sugerir a los responsables para la formulacion de politicas publicas y directivas de las autoridades portuarias brasilenas.

SUSTENTABILIDADE AMBIENTAL: UM ESTUDO NA AUTORIDADE PORTUÁRIA DE VALENCIA, ESPANHA.

Mesmo com a grande relevância dos portos para o desenvolvimento economico e social dos paises, ha uma questao que merece atencao dos gestores e da sociedade, e o fato que as atividades portuarias causam impactos ambientais, tais como assoreamento em meios aquaticos, alteracoes na fauna e flora, emissoes atmosfericas, geracao de residuos solidos, entre outros. Neste contexto, a gestao da informacao ambiental e importante tanto para os gestores dos portos quanto para a sociedade, pois permite conhecer o nivel de impacto gerado e o nivel de sustentabilidade ao longo do tempo. Uma das formas de medir a informacao e verificar o nivel de comprometimento dos gestores com a gestao ambiental. Como consequencia deste entendimento, a presente pesquisa visa identificar o nivel de sustentabilidade ambiental na Autoridade Portuaria de Valencia (APV). Como metodologia utilizou-se um questionario aplicado a alta direcao da APV e realizou-se analise de conteudo do Relatorio de Sustentabilidade da APV para compreender o nivel de sustentabilidade ambiental. Os resultados da aplicacao do questionario demonstram um grande comprometimento da APV com aspectos ambientais (Materiais, Energia, Agua, Biodiversidade, Emissoes, Efluentes liquidos, Residuos, Sancoes administrativas e judiciais, Impactos dos produtos e servicos Impactos dos transportes, Multas, Sancoes nao-monetarias, Nao-conformidades), contudo a analise do Relatorio de Sustentabilidade demonstra que nem todos os itens sao divulgados (80% divulgados). Verifica-se tambem que o comprometimento da APV nao se limita ao discurso ou politica ambiental do porto, mas tambem nos itens que demonstram e avaliam desempenho dos aspectos ambientais.

Un análisis institucional de la implicación del proceso de cambio de los SCG en la evolución de la eficiencia de las PYME

This studys general objective is to get to know the relation between the change process of a Management Accounting System (MASO in small and medium-sized companies (SMSC) and the success of this change. The success of the MAS change is measured by two indicators. The first, internal success, measures the distance between the expectations (what was expected) about the new management techniques put in practice and the realities (what they are). The second indicator, external success, measures the variation in the companys relative efficiency level within its sector. The basic study hypothesis is that the change process can explain the level of (internal-external) success achieved in the change of an MAS. Two techniques will be used for data collection and analysis: Data Envelopment Analysis (DEA) and the Case Study method (CS). The research results reveal factors that influenced and therefore explain the success of a change in the MAS of a SMSC in the wood and furniture sector located in the Comunidad Valenciana, Spain, including: knowledge and skills of agents involved in the change, influence of external experts, management professionalization, informatics resources, internal training in MAS, trust among agents and peoples involvement. Moreover, it was observed that the changes produced over the years under analysis positively influenced the organizations efficiency level.

ADAPTACIÓN DEL PLAN GENERAL DE CONTABILIDAD ESPAÑOL A LAS NORMAS INTERNACIONALES DE CONTABILIDAD Y A LAS NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA. LA EXPERIENCIA DE LA AUTORIDAD PORTUARIA DE VALENCIA

RESUMEN El presente trabajo es fruto de una investigacion conjunta, llevada a cabo entre la Autoridad Portuaria de Valencia y el Equipo Valenciano de Investigacion en Gestion Estrategica de Costes de la Universidad de Valencia – Espana. El articulo analiza las implicaciones de la adaptacion del nuevo Plan General de Contabilidad espanol, adaptado a las Normas Internacionales de Contabilidad y a las Normas Internacionales de Informacion Financiera, en las Cuentas Anuales de una de las unidades de negocio del sistema portuario espanol. En la investigacion se analizo: el inmovilizado y reversiones de concesiones; los arrendamientos financieros y renting; ingresos a distribuir en varios ejercicios; gastos a distribuir en varios ejercicios; provisiones para riesgos y gastos y clientes y cuentas a cobrar. Palabras Clave : Normas Internacionales de Contabilidad, Normas Internacionales de Informacion Financiera, Cuentas Anuales. ABSTRACT This article arose from the joint investigation carried out by the Port Authority of Valencia and the Cost Strategic Management Investigation Team from the Universidad de Valencia, Spain. The document analyses the implications of the New General Accounting Plan adapted to the International Accounting Regulations and to the International Financial Information Regulations in the Annual Accounts of one of the business units of the Spanish Port System. During the research process the following items were analysed: fixed assets and concession reversals; financial leases and renting; income and costs to be distributed amongst several financial years; provisions for risks and costs; customers and accounts receivable. Keywords: International Accounting Regulations, International Financial Information Regulations, Annual Accounts.

IMPACTO DE LOS ARTÍCULOS PUBLICADOS EN CONTABILIDAD DE GESTIÓN

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.