In an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a...

The Balanced Scorecard is a tool that has been imposed in degree teaching. But the requirements of 8 semesters long in the formation, makes several management tools are teaching at graduate level. This paper is a proposal for degree teaching, by the integration of Balanced Scorecard and...

The present article is carried out with the purpose of exposing the reader to the statistical-structural weaknesses that the management indicators or key performance indicators may have -better known as KPIs-, used as measures to quantify the performance of a company or organization, especially...

El presente artículo tiene por objetivo evidenciar y demostrar la validez del cuestionario influencia del liderazgo, estrategia, y entorno en la competitividad de la pyme ecuatoriana; para lo cual se realizó un análisis y presentación de resultados de validación de contenido como tal, por...

The purpose of this article is to demonstrate and provide evidence about the validity of the survey called Influence of Leadership, Strategy and Environment on Competitiveness of the Ecuadorian SMEs. In order to demonstrate the validity of the content, an analysis and presentation of the results...

The "environment" factor has become increasingly important in business management. The relationship between the environmental behavior of the company and its economic performance has been one of the recurring themes of research, especially in the last two decades. However, many gaps still exist...

This article discusses theoretically why companies cooperate in carrying out their R&D, and doing so with several external agents. From a sample of original equipment manufacturers suppliers (OEMS) located in Catalonia, we checked if they incorporated products innovation, research, design,...

The design of the new study plans adapted to the guidelines of the European Higher Education Area (EHEA) attempt to bring business reality closer to the students, involving them into their learning process adopting an active model and participation and providing them a favourable framework in...

Discusses evaluations to assess its relevance and usefulness to the Fomento Ganadero program in Yucatán from 2001 to 2013. Used a longitudinal non-experimental design in the form of trend where recollection (literature review and key informant interviews) and analysis of information (principles...