No. 11 (2013): Revista Visión Contable

View No. 11 (2013): Revista Visión Contable

Published: 2013-12-06

Articles

Theoretical developments in accounting (Segunda entrega)

Hárold Álvarez Álvarez

19-49
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DOI: https://doi.org/10.24142/rvc.n11a1
The accounting utopia to the naked: neither information of high quality, neither intrinsically comparable, nor adequate nor adequate for making financial investment decisions

José Luis Cea García

50-78
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DOI: https://doi.org/10.24142/rvc.n11a2
The problem of SME financing in Mexico: the case of popular finance societies

María Luisa Saavedra García, Aldo Raziel Tapia Melgarejo

79-131
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DOI: https://doi.org/10.24142/rvc.n11a3
Analysis and reengineering of processes in a company that provides services

Vicente Ripoll Feliu, Carmen Tamarit Aznar, Yolanda Barber Luján

132-147
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DOI: https://doi.org/10.24142/rvc.n11a4
Alteration of the result to avoid losses: an international analysis

Elena Govorova, Mauricio Jara Bertin, Féliz J. López Iturriaga

148-175
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DOI: https://doi.org/10.24142/rvc.n11a5
Corporate governance and economic groups in Mexico: special reference to the duties of loyalty and diligence

Carlos Ernesto Arcudia Hernández

176-207
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DOI: https://doi.org/10.24142/rvc.n11a6
Professional ethics, its development in values in students of administration and accounting

Elvira Ivone González Jaimes

208-228
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DOI: https://doi.org/10.24142/rvc.n11a7
The future corporate information model. Should the auditors have an opinion on the integrated report?

Fernando Gómez Bezares, Estibaliz Goicoechea

229-264
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DOI: https://doi.org/10.24142/rvc.n11a8
Total quality and certification: fashion or need?

Irene Juana Guillén Mondragón

265-305
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DOI: https://doi.org/10.24142/rvc.n11a9
Accounting manipulation practices: causes and consequences. An analysis of its theoretical justification

Jennifer Martínez Ferrero, Isabel María García Sánchez

306-329
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DOI: https://doi.org/10.24142/rvc.n11a10
Key aspects in the disclosure of intellectual capital in Companies that are listed on the Argentine capital market

Cecilia Rita Ficco, Gabriela Analía García, Gustavo Sader

330-362
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DOI: https://doi.org/10.24142/rvc.n11a11
Clinical costs: congestion effects in productive yields

José Luis Infante

363-387
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DOI: https://doi.org/10.24142/rvc.n11a12

Reviewers

Evaluadores Núm. 11
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