Vol 14, No 1 (2018)

VII Congrés Català de Comptabilitat i Direcció

Table of Contents

EDITORIAL

Special Issue: VII Congrés Català de Comptabilitat i Direcció
Joaquim Rabaseda
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1-2

ARTICLES

Sustainability values for business: A perspective of value alignment in a supplier-client relationship for case Aqualogy
Carlos Humberto Hurtado Jaramillo, Nuria Arimany-Serrat, Dulcinea Meijide Vidal, Xavier Ferràs-Hernandez
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3-24
Expansion of the current methodology for the study of the short-term liquidity problems in a sector
Elena Rondós Casas, Salvador Linares Mustarós, Maria Àngels Farreras Noguer
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25-34
Social economy companies in the times of crises: Entrepreneurship and survival
Núria Masferrer Llabinés, Patrícia Crespo, Marian Buil Fabregá
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35-46
European macroeconomic imbalances at a sectorial level: Evidence from German and Spanish food industry
Juan Aznar, Josep Maria Sayeras, Ricard Lascorz, Borja Raventós
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47-55
Human resource management outsourcing in Spanish firms: Evolution over time and implication for devolution
Debora Gottardello, Mireia Valverde
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56-73
Identification of the key factors for success in the hotel sector
Antonio Alvarez-Ferrer, Fernando Campa-Planas, Juan Pablo Gonzales-Bustos
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74-98
Relationship between competitiveness and operational and financial performance of firms: An exploratory study on the European brewing industry
Claudio Zanotti, Fabiola Reyes, Brian Fernandez
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99-115
Social responsibility as a management system
Nuria Arimany-Serrat, Anna Sabata-Aliberch
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116-126
The predictability of financial, accounting‐based, and industrial factors on the success of newly incorporated Spanish firms
Yehui Tong, Ramon Saladrigues
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127-145
The activity-based costing model trajectory: A path of lights and shadows
M. Angels Fito, Joan Llobet, Natalia Cuguero
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146-161
Usefulness of Z scoring models in the early detection of financial problems in bankrupt Spanish companies
M. Angels Fito, Dolors Plana-Erta, Joan Llobet
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162-170
Influential variables in the profitability of hospital companies
Judit Creixans, Núria Arimany-Serrat
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171-185
Advantages and contributions in the balanced scorecard implementation
Patrícia Quesado, Beatriz Aibar Guzmán, Lúcia Lima Rodrigues
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186-201