This research conceptualizes ethical competencies as a factor that can help to improve the understanding of ethical decision-making process in organizations. The authors discuss some limitations of existing models that describe the components of the ethical decision-making process as well as the...

A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars...

En Historia de la Contabilidad son relativamente abundantes los estudios sobre organizaciones estatales empresariales y nobiliarias. Sin embargo no se han encontrado estudios específicos sobre un organismo tan fundamental para la gestión del Estado como la Sala de Ultramar del Tribunal de...

This paper analyzes the influence of key organizational variables on organizational learning, considering the latter as a process of knowledge creation determining organizational performance. It is showed that both the entrepreneurial orientation of the organization and its learning orientation...

The objective of the present study is to analyze the role played by the entrepreneurial culture of the organization and the value and uniqueness of employees’ knowledge (human capital) in generating innovation. This research has been conducted with a sample of companies in the most innovative...

The aims of this paper are the following. Firstly, we delimitate the innovation and imitation concepts. Secondly, using Structural equation modeling method, we empirically test the impact of two dimensions of market and entrepreneurial orientations, respectively, on the decision to innovate or...

The paper puts forward a systems conception of the public policies associated with any organisation. Using this approach it illuminates diverse questions of great theoretical and practical significance of the denominated "System for public policies", such as their boundaries, external and...

This paper analyzes the cost calculations in the 13th Century Book of Good Government of a Souk (Zoco), written by Al-Saqati and dealing with the Malaga souk. This helps us to appreciate the historical accounting patrimony of al-Andalus and to consider the influence of religious doctrine on cost...

Increasing globalisation and dynamism in the economy has made it necessary for established companies to regenerate themselves and renew their ability to compete. This is the goal of Corporate Entrepreneurship (CE) activities, which involve extending the firm’s domain of competence and...

Conversely to previous research focused in the study of only one use of management accounting systems (MAS) in interorganizational relationships, we develop a model to explore the interaction of both uses (decision control – decision management) offering empirical evidence through a survey in...