The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines...

Purpose The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance....

In this study we have analyzed the evolution of foreign trade and we have identified areas of regular cross-border trade relations between the province of Huelva and the region of Alentejo, as well as the companies that carry out these activities. We have identified a number of elements linked...