In an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a...

The Balanced Scorecard is a tool that has been imposed in degree teaching. But the requirements of 8 semesters long in the formation, makes several management tools are teaching at graduate level. This paper is a proposal for degree teaching, by the integration of Balanced Scorecard and...

The purpose of this article is to demonstrate and provide evidence about the validity of the survey called Influence of Leadership, Strategy and Environment on Competitiveness of the Ecuadorian SMEs. In order to demonstrate the validity of the content, an analysis and presentation of the results...

Literature about cooperative agreement shows us the importance of some factors in the success of the cooperative agreements. We will focus on the study of two variables with high social component, such as trust and commitment. Our objective is to evaluate if there are significant differences in...

This paper analyses, from a Knowledge-based View of the Firm, how companies formulate and implement their knowledge management strategies (KMS). Specifically, we try to explore if certain specific KMS patterns exist as a function of the established objectives, knowledge management tools that are...

The preoccupation to consider the heterogeneity in firm behavior within an activity sector has been one of the main reasons for the search and identification of strategic groups, generating an inexhaustible debate in the scope of the strategic management. Nevertheless, this preoccupation has not...

The current business environment press companies and researchers to seek new competitive factors, that permit achieve and/or maintain competitive advantage. Among those appears the intellectual capital concept. A component that represents the strategic knowledge assets owned by the company,...

In the innovation age, the necessary technology equipment and other R&D investments are not enough to configure an innovation ecosystem. The real challenge probably consists in promoting and reaching a cultural change in order to encourage and internalize innovation capacities, values and...

This study focuses on the structure of the board of directors that is considered more suitable in terms of corporate social responsibility, and also on those contextual factors that could influence the socially responsible behavior of family firms. Empirical analysis on 535 non-listed Spanish...

La gestión hoshin es una versión madura de la administración por objetivos (APO), desarrollada por el management japonés. A través de una aplicación generalizada del ciclo de la mejora continua, la organización despliega una serie de objetivos anuales, llamados hoshin, para producir el...