Revista de contabilidad = Spanish accounting review: [RC-SAR]

• 

  Año 2023, Vol. 26, Número 1

  • Artículos

    • The integration of the Theory of Constraints and the Time-Driven Activity-Based Costing System for the improvement of production processes in an SME

      İrem Kefe, Veyis Naci Tanış

      • Resumen
      • Texto completo

      págs. 3-13

      

    • Impact of environmental disclosure on firm performance: the mediating role of green innovation

      Fizzah Malik, Fangjun Wang, Jiyuan Li, Muhammad Akram Naseem

      • Resumen
      • Texto completo

      págs. 14-26

      

    • Mind the gap in financial inclusion! Microcredit institutions fieldwork in Peru

      Pilar López-Sánchez, Elena Urquía Grande

      • Resumen
      • Texto completo

      págs. 27-45

      

    • Accounting conservatism and economic conditions: evidence from the GIPS and the UK

      Cláudia Pereira, Antonio Cerqueira

      • Resumen
      • Texto completo

      págs. 46-58

      

    • Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español

      Igor Álvarez Echeverría, Iñaki Heras Saizarbitoria, Olivier Boiral

      • Resumen
      • Texto completo

      págs. 59-78

      

    • A critical approach to the evaluation of the quality of accounting research in the Spanish university systand its implications

      Josep Maria Argilés i Bosch, Josep García Blandón, Diego Ravenda

      • Resumen
      • Texto completo

      págs. 79-96

      

    • Developing teamwork skills in accounting students: communication apprehension a potential barrier?

      José Luis Arquero Montaño, Carmen Fernandez Polvillo, Trevor Hassall, John Joyce

      • Resumen
      • Texto completo  1    2  

      págs. 97-110

      

    • Survey-based evidence on positive synergies between adaptive culture and a balanced scorecard

      Susana Gago Rodríguez, Tom Vikson

      • Resumen
      • Texto completo

      págs. 111-123

      

    • Corporate social responsibility and earnings quality in the context of changing regulatory regimes and the financial crisis

      Zhangfan Cao, William Rees, Tatiana Rodionova

      • Resumen
      • Texto completo

      págs. 124-137

      

    • Media coverage and corporate tax burden in Spain

      Carolina Bona Sánchez, Jerónimo Pérez Alemán, Domingo Javier Santana Martín

      • Resumen
      • Texto completo

      págs. 138-149

      

    • Relevant competences in accounting: the perspective of students and employers

      María Pilar Blasco Burriel, Alicia Costa Toda, Margarita Labrador Barrafón

      • Resumen
      • Texto completo

      págs. 150-163

      

    • Anti-corruption barriers, financial transparency and accounting quality in political parties: evidence from Spain

      Ángel Rodríguez López, Gustavo Rodríguez Gutiérrez, Gracia Rubio Martín

      • Resumen
      • Texto completo

      págs. 164-178