Value and evaluation process are two of the main subjects of discussion in the accounting world. Much more than other subjects, these are oriented towards the knowledge funds of the economic, accounting and social domains. Absorbing knowledge from different domains is a key feature of...

Almost any area that wants to be called a science cannot take action to demonstrate the truths of the reality that it governs and manages without resorting to modelling, to mathematical model and hence to figures. Thus, figures become vectors of transparency and a message about and with relation...

Three words, three terms, three concepts, which form together the trinomial of the individual and the organizational performance and which can bring together a social progress. Faithful to whom?!, fidelity in relation to what?!, value for whom?, are just some of the long series of questions...

The traditional synthetic financial indicators of the performance, as well as the return on assets, the return of equity, the traditionally non-financial indicators used, and the utilization rate of production capacity, the rate of labor productivity or scrap rate, allow the entity to ensure if...