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…

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: The aim of this paper is to show a model of analysis based on the hypothesis of the agenda-setting but with a clear longitudinal, multidimensional and multiparadigmatic component. Design/methodology: The theory of the media agenda (agenda setting) is one…

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…

From several sources the advantages of a methodology based on work in groups at university have been pronounced. It is desirable to have a method to assess not only the product but also the group process. Nevertheless, the university professors,…

This paper investigates three dimensions of intellectual capital, i.e. human capital, structural capital and relational capital and their inter-relationships. For that, a model is developed, which evaluates the intellectual capital within organizations located in developing countries areas. It is applied…

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…