Little work has been yet done to analyse if e-learning is an efficiency way in economic terms to produce higher education, especially because there are not available data in official statistics. Despite of these important constrains, this paper aims to…

The Financial Accounting impedes the registration on behalf of the information on the intangible of the different companies. To attenuate this situation, many companies offer voluntary data on them in the accounting documentation. This work analyzes the voluntary information of…

One of the most prominent areas in the two last decades of intangible assets research has been, doubtlessly, the issues related to the creation and exploitation of organizational knowledge. But organizational knowledge is a complex process
indeed, where multiple levels…

The aim of this text is to demonstrate the nature of the process of industrial change taking place in the Teruel economy during the period 1992-1998. The text forms part of a research project centred on pinpointing the most dynamic…

At the moment, the debate about what human resources practices include as High Involvement Work Practices would have to be considered still open. In this communication we try to make a revision of the theoretical framework. This allows us to…

The aim of this editorial is to present the most important Intangible Capital milestones of 2008. During the last year, the Intangible Capital published its 4th volume, together with information regarding the journal’s visibility and the first results of a…

Purpose: This paper aims to analyse in depth the determinants of disclosure of corporate social activities. In particular, it is focused on a barely considered factor: ownership structure. Design/methodology/approach: Using a sample of Spanish listed companies in 2008 we employed…

Purpose: This article examines the construct definition and validation of appropriate scales to measure the degree of display of the high involvement work practices. The ultimate goal is to propose a measurement model of high involvement practices to ensure the…

Objeto: Se estudian los determinantes de calidad del capital humano y del servicio en empresas de auditoría y principalmente cómo cualidades del capital humano inciden en la calidad del servicio prestado. Diseño/metodología: Se realizó un cuestionario a una muestra de…

Purpose: In this article we aim to identify and analyze a set of contingent and institutional variables that can potentially influence the knowledge and the adoption of the Balanced Scorecard (BSC) in Portuguese public and private organizations. Design/methodology/approach: Hypotheses were…