Almost every day, and quite often, we hear about how important the data, the information or the knowledge at work is. The saying "The one who has information, also has control” is more current than ever; it provides reliability, it awakens passion and determines you to store everything. We...

Value and evaluation process are two of the main subjects of discussion in the accounting world. Much more than other subjects, these are oriented towards the knowledge funds of the economic, accounting and social domains. Absorbing knowledge from different domains is a key feature of...

Almost any area that wants to be called a science cannot take action to demonstrate the truths of the reality that it governs and manages without resorting to modelling, to mathematical model and hence to figures. Thus, figures become vectors of transparency and a message about and with relation...

Three words, three terms, three concepts, which form together the trinomial of the individual and the organizational performance and which can bring together a social progress. Faithful to whom?!, fidelity in relation to what?!, value for whom?, are just some of the long series of questions...

General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial...

We consider that the human being is the most important asset of the company. In the context of the social politics of the company and of the objectives of the management, along with all the other departments, the management control contributes to the resources of the entity. In this paper we...