The aim of this work is to explore the patterns of corporate governance in agricultural co-operative firms, where the suppliers are also the company owners. We raise the question of how they control management and what are the factors which limit managers’ actions to achieve the objectives of...

Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal...

Los concursos de acreedores son procesos para proceder a la solución de situaciones de insolvencia, tanto en casos en los que se produce la continuidad futura de la empresa como en aquellos en los que su situación económico financiera aconseje su disolución. El procedimiento concursal está...

El principal objetivo de este trabajo es analizar los factores que desde la óptica del marketing y del entrepreneurship pueden favorecer el crecimiento internacional de las nuevas empresas internacionales. Concretamente, se plantea analizar cómo afecta la velocidad de internacionalización y...

This paper aims to evaluate the current state of research in Lean Production by exhaustively compiling and grouping the literature on the subject. This methodology has led us to identify four lines of research being as follows: a) the theoretical bases of Lean Production; b) the human...