Presently article is carried out an analysis of affinities in the money perception for people that save or get in debt, in order to know the consequences that have the subjective valuations in relation to the money in the economic behavior characteristic of each group settling down. The...

La gestión hoshin es una versión madura de la administración por objetivos (APO), desarrollada por el management japonés. A través de una aplicación generalizada del ciclo de la mejora continua, la organización despliega una serie de objetivos anuales, llamados hoshin, para producir el...

Este trabajo presenta el método del caso como herramienta de investigación en las ciencias sociales. Desde el diseño hasta la presentación de sus resultados, el método está estrechamente vinculado con la teoría. Una teoría es una respuesta a una pregunta del tipo por qué o cómo, y...

Since the last decade of the 20th century, a great deal of research has been carried out into accounting in Spain. It has therefore been the object of various studies, based on either a certain area within accounting or a certain branch of research. However, research on cooperative accounting...

This work starts from the conceptual and theoretical world developed by Schumpeter, to advance in the study of the financing of innovations, i.e. the relationship between capital and the entrepreneur. It establishes the fundamental proposition that the function of the entrepreneur is susceptible...

En este artículo, se intenta establecer el grado de influencia de algunas posturas epistemológicas discordantes, como aquellas que provienen de la ecología y de la estructura metodológica y conceptual de la ciencia económica que se ocupa de la problemática del medio ambiente. Desde esta...

This article presents a comparative analysis of the approaches of institutional economics and Walrasian economics. After reviewing the differences between both perspectives, it argues that institutional economics is an alternative, however incomplete, to general equilibrium economics. It...

Unequal Exchange is initially focused on Latin-American experiences and reflections around the topic. Second part of the essay presents the quantitative method of Gernot Köhler, results and tendencies during the last four decades of the XXth. Century. They show --against conventional wisdom--...

This paper presents a group of argument models with the purpose of highlighting which debate characteristics should be kept in mind when analyzing written texts or oral speeches in different activities of daily life. It describes the importance of controversies in conceptual change and...