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Una cuestión de principios
Rosanas Martí, Josep MariaArticle ART-1599Accounting and Control, Business Ethics and Corporate Social ResponsibilityLa pérdida de la confianza, tanto entre las personas como entre éstas y las empresas e instituciones, es una de las causas de la crisis actual. El autor considera que el secreto para salir de la crisis es recuperar la confianza y, por tanto, comprender sus fundamentos. Según su análisis, la confianza es un bien que tiene un valor real, práctico, económico, que aumenta la eficiencia del sistema y posibilita la creación de otros bienes y valores. F...Starting at €8.20
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Los fundamentos que catapultarán su empresa
Dávila Parra, Antonio; Foster, GeorgeArticle ART-1815Accounting and ControlLa vieja creencia de que los sistemas de gestión matan el espíritu emprendedor es errónea. Tal vez las empresas se conformen con menos cuando no llegan a los cien empleados, pero pueden crecer más rápido si cuentan desde el principio con unos sistemas de planificación y control internos sólidos. Los autores identifican ocho aspectos que deberían ser tenidos en cuenta por las empresas si quieren alcanzar un alto crecimiento: planificación y evalua...Starting at €8.20
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How to Structure Companies for High Growth
Dávila Parra, Antonio; Foster, GeorgeArticle ART-1815-EAccounting and ControlThe old belief that management systems kill the entrepreneurial spirit is wrong. Perhaps when a company has fewer than 100 employees, a business can get by on less. But as the authors point out in this article, companies are actually able to grow faster provided that they have strong internal planning and control systems in place early on. They identify eight main categories that demand managerial attention if companies are ever to achieve high g...Starting at €8.20
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Integrated Reporting in the Cloud
Armbrester, Kyle; Eccles, Robert G.Article ART-1890-EAccounting and ControlFinancial reporting for all listed companies is a long established practice, which more recently has been complemented by corporate social responsibility or sustainability reporting. However, the reporting of nonfinancial information related to environmental, social and governance performance remains largely voluntary. Although still an embryonic management practice, the authors believe that ¿integrated reporting¿ of a company¿s financial and non...Starting at €8.20
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How to Fuel Healthy Growth
Fernández Terricabras, AlbertArticle ART-2711-EAccounting and Control, Entrepreneurship, Finance, StrategyThere are three main reasons for the chronic shortage of resources faced by many SMEs: financial expectations not adjusted to actual results; the tensions of growth; and poor financial management. In this article, the author explores the most common problems in these three areas and proposes strategies for dealing with them. Solutions might include developing more professional management systems or broadening the sources of financing. Although mo...Starting at €8.20
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Risk Oversight: What Every Director Should Know
Ormazabal, GaizkaArticle ART-2818-EAccounting and Control, Corporate Governance, StrategyThe public and political perception that excessive risk-taking was to blame for the global financial crisis has led to a number of legislative and regulatory actions concerning the role of the board in risk oversight. This article discusses the main factors driving the pressure on boards to oversee corporate risk and the potential consequences of this emphasis on risk oversight. The author describes how companies are responding to the higher dema...Starting at €8.20
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Pension Roulette: Have You Bet Too Much on Equities (Spanish version)
Stewart, G. BennettArticle HBS-R0306GAccounting and ControlIn the 1990s, funding pension obligations by investing in stocks looked smart. By 1999, the bull market had poured a collective $260 billion surplus into the pension coffers of the S&P 500, permitting the companies to record the year-to-year increases as additional income. But just two years later, the bear market had obliterated those gains, replacing them with a cavernous $240 billion deficit--which had to be offset by the unlucky firms' ongoin...Starting at €8.20
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Do You Know Your Cost of Capital? (Spanish version)
Jacobs, Michael T.; Shivdasani, AnilArticle HBS-R1207LAccounting and ControlThe Association for Financial Professionals surveyed its members about the assumptions built into the financial models they use to evaluate investment opportunities. Remarkably, no survey question received the same answer from a majority of the more than 300 respondents. That's a big problem--because assumptions about the costs of equity and debt profoundly affect both the type and the value of the investments that companies make, as well as the ...Starting at €8.20
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Global Accounting Is Coming (Spanish version)
Barker, Richard G.Article HBS-F0304DAccounting and ControlAccounting scandals have opened the door to international influence on U.S. financial reporting. Most important for U.S. companies, under emerging global standards, income statements will become a lot more revealing.Starting at €8.20
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What's Your Project's Real Price Tag (Spanish version)
Fleming, Quentin W; Koppelman, Joel MArticle HBS-F0309CAccounting and ControlWith companies' financial statements being scrutinized as never before, executives are under pressure to forecast the cost of major projects accurately. Earned-value management lets you do just that, alerting you if you're headed for an overrun.Starting at €8.20