Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia
Author
Abstract
Suggested Citation
DOI: https://doi.org/10.24215/26185474e013
Download full text from publisher
References listed on IDEAS
- Padmi Nagirikandalage & Ben Binsardi, 2017. "Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 32(4/5), pages 463-499, April.
- McGuire, Martin, 1974. "Group Segregation and Optimal Jurisdictions," Journal of Political Economy, University of Chicago Press, vol. 82(1), pages 112-132, Jan.-Feb..
- Bernard Gumb & Philippe Dupuy & Charles Richard Baker & Véronique Blum, 2018. "The impact of accounting standards on hedging decisions," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 193-213, January.
- Bernard Gumb & Philippe Dupuy & Charles Richard Baker & Véronique Blum, 2018. "The impact of accounting standards on hedging decisions," Post-Print hal-01980671, HAL.
- Greenberg, Rochelle Kaplan & Wilner, Neil A., 2015. "Using concept maps to provide an integrative framework for teaching the cost or managerial accounting course," Journal of Accounting Education, Elsevier, vol. 33(1), pages 16-35.
- Samuel, Sajay, 2018. "A conceptual framework for teaching management accounting," Journal of Accounting Education, Elsevier, vol. 44(C), pages 25-34.
- Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 243-264, April.
- Bernard Gumb & Philippe Dupuy & Charles Richard Baker & Véronique Blum, 2018. "The impact of accounting standards on hedging decisions," Grenoble Ecole de Management (Post-Print) hal-01980671, HAL.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Alessandro Mechelli & Riccardo Cimini, 2021. "The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1241-1266, December.
- Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
- Andreas Hecht & Niklas Lampenius, 2023. "How Do Firms Manage Their Foreign Exchange Exposure?," JRFM, MDPI, vol. 16(8), pages 1-17, August.
- Aaltola, Pasi & Manninen, Ari, 2021. "Drawing the premises for personalized learning: Illustrations of management and accounting," Journal of Accounting Education, Elsevier, vol. 54(C).
- Oluyinka Isaiah Ogungbade & Ezekiel Oluwagbemiga Oyerogba, 2020. "Firm culture and management accounting practices among manufacturing firms in Nigeria," Future Business Journal, Springer, vol. 6(1), pages 1-17, December.
- Heira Georgina Valdez-Bocanegra & Gonzalo Maldonado-Guzmán & Carmen Castrejón-Mata, 2020. "The Entrepreneurial Orientation and its Impact on Competitiveness and Growth: Empirical Evidence in the State of Aguascalientes in Mexico," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(3), pages 1-6.
- Melle Marco C., 2014. "Eine europäische Bemessungsgrundlage für die Körperschaftsteuer? Konzeption und ordnungsökonomische Analyse / Conceptual design and constitutional economics analysis of a European tax base for corpora," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 65(1), pages 133-156, January.
- Todd Sandler, 2024. "Tiebout jurisdictions and clubs," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 73(3), pages 857-872, October.
- Sun-Moon Jung & Jae Yong Shin, 2022. "Social Performance Incentives in Mission-Driven Firms," Management Science, INFORMS, vol. 68(10), pages 7631-7657, October.
- Marcus Berliant & Chia-Ming Yu, 2015.
"Locational Signaling And Agglomeration,"
Journal of Regional Science, Wiley Blackwell, vol. 55(5), pages 757-773, November.
- Berliant, Marcus & Yu, Chia-Ming, 2009. "Locational signaling and agglomeration," MPRA Paper 19462, University Library of Munich, Germany.
- Berliant, Marcus & Chia-Ming, Yu, 2014. "Locational signaling and agglomeration," MPRA Paper 55410, University Library of Munich, Germany.
- Berliant, Marcus & Yu, Chia-Ming, 2012. "Locational signaling and agglomeration," MPRA Paper 41838, University Library of Munich, Germany.
- Berliant, Marcus & Yu, Chia-Ming, 2009. "Locational signaling and agglomeration," MPRA Paper 24799, University Library of Munich, Germany.
- Berliant, Marcus & Yu, Chia-Ming, 2010. "Locational signaling and agglomeration," MPRA Paper 24155, University Library of Munich, Germany.
- Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.
- Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
- Adigbole, Ezekiel, 2019. "Strategic Cost Management And Accuracy Of Cost Information In Selected Manufacturing Firms In Lagos And Ogun States, Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(1), pages 129-151, June.
- Thi Cam Tu Luong & Ann Jorissen & Ine Paeleman, 2019. "Performance Measurement for Sustainability: Does Firm Ownership Matter," Sustainability, MDPI, vol. 11(16), pages 1-35, August.
- John P. Conley & Myrna Holtz Wooders, 1998. "The Tiebout Hypothesis: On the Existence of Pareto Efficient Competitive Equilibrium," Working Papers mwooders-98-06, University of Toronto, Department of Economics.
- J. Vernon Henderson & Jacques-Francois Thisse, 2001.
"On Strategic Community Development,"
Journal of Political Economy, University of Chicago Press, vol. 109(3), pages 546-569, June.
- Henderson, J Vernon & Thisse, Jacques-François, 1997. "On the Strategic Community Development," CEPR Discussion Papers 1550, C.E.P.R. Discussion Papers.
- HENDERSON, J. Vernon & THISSE, Jacques-François, 2001. "On strategic community development," LIDAM Reprints CORE 1502, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Rho, Boo-Ho & Park, Kwangtae & Yu, Yung-Mok, 2001. "An international comparison of the effect of manufacturing strategy-implementation gap on business performance," International Journal of Production Economics, Elsevier, vol. 70(1), pages 89-97, March.
- Hofmann, Thorsten, 2011. "Balanced Scorecard: Theoretische Konzeption und Anwendung in der Praxis," Research Papers on Marketing Strategy 4/2011, Julius-Maximilians-Universität Würzburg, Lehrstuhl für BWL und Marketing.
- Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
- Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
More about this item
Keywords
accounting; costs; decisions; higher education.;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lap:proyec:16. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gisela Büechele (email available below). General contact details of provider: https://edirc.repec.org/data/ounlpar.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.