The objective of this research is to analyze the factors that influence the profitability of Micro and Small Enterprises in Peru, in the face of the problems derived from Covid-19, with the purpose of contributing to the literature on the study of business behavior during crises, from the...

The relationship with the environment is a key area in the twenty-first century university and higher education institutions to recognize the media as a vital and strategic tools to facilitate and enhance that relationship. In search of greater inclusion in society, the university had acquired a...

This article discusses the evolution of both the techniques of museum management, as the concept of collection. It has made a historical view of museums in the Christian era and the art market. It begins with analysis of museum as a guardian of treasures, since the Middle Ages, the collections...

The present article tries to show the way of a review, the Estudios Cooperativos (REVESCO) to try to speak of its present, but also of its future. Of the future of an academic, noted and subjected magazine to a continuous evaluation and revision that it tries to place it among the best magazines...

This paper aims to contribute to existing knowledge related to the worker cooperative (CTA) creation process by studying the factors that influence the process using an inductive-deductive method: the Grounded Theory. For this reason, a total of 37 in-depth interviews have been carried out with...

This paper begins by analyzing the evolution of the budget concept until its current state, followed by a critical review of the literature according to its existing approaches and perspectives, as well as the link with other disciplines such as behavioral accounting and technology. The paper...

The chapter begins with a description of the most important indicators, and then refers to the characteristics of the indicator systems. Then a comparation is made of the traditional indicators, those created to cover the needs of the new context. It also includes reflections on the scorecards,...

This research is about the evolution by the budgetary technique and its new perspectives, where two currents can be found: that one provides the budget with greater adaptability and flexibility or replace it with a new management system. The research is focused in analyze how the budget is...

The performing arts and their financing have been analyzed by cultural economics. Many papers have focused on importance of state intervention both as a financing agent, as a provider and producer of cultural services. Otherwise, several studies have appeared focusing on management of the...

This article is about Cultural Organizations Management, more specifically, in Museums Management, and it is framework in Balanced Scorecard (Kaplan and Norton 1992, 1996, 2001a, 2001b). The work focuses on one of the perspectives, known as the customer perspective, which is divided into two...