Arias Montano: Archivo Institucional de la Universidad de Huelva
Arias Montano es el repositorio institucional de la Universidad de Huelva, que tiene como finalidad almacenar, preservar y difundir la producción científica, académica e institucional de la Universidad, así como la de aquellas instituciones con las que la Universidad de Huelva haya establecido convenios para tal fin.
The International journal of digital accounting research -- V. 05, n. 10 (2005)
Mostrando recursos 1 - 3 de 3
Modeling the subjetivity in the target costing process : an experimental approach based on the fuzzy logic concepts - Dal-Ri, Fernando; Alonso, José; Duarte, César
The target costing process involves an inherent subjectivity due to the fact that most of the utilized information is both imprecise and ambiguous. The objective of this paper is to propose a methodology based on the fuzzy logic concepts to take into consideration the uncertainty and subjectivity inherent in the Target Costing Process. An example utilizing the production of a tennis racquet has been developed in order to illustrate these fuzzy concepts. The software FuzzyTECH® has been utilized to model the fuzzy target costing process. This research shows evidences that fuzzy logic enables a decision-maker to gain additional insights in...
Empirical evidence concerning smes' corporate websites : explaining factors, strategies and reporting - García-Borbolla Fernández, Amalia; Larrán Jorge, Manuel; López, Rafael
The important role played by Small and Medium-sized Enterprises in any contemporary economy as a motive force for generating employment and wealth is universally acknowledged and therefore this work is based upon a more detailed study concerning the efficiency of SMEs. Therefore by analysing a sample of 816 SMEs, we aim to study the information published on their Websites in order to clarify certain doubts with respect to the type of target users and thus discover the objectives and strategies pursued by publishing a corporate Webpage. Given the low observed percentage of SMEs with a Website (31.74%) we have also...
A conceptual framework for investigating the impact of the Internet on corporate financial reporting - Zezhong Xiao, Jason; John Jones, Michael; Lymer, Andrew
This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the basis of the issues and concerns elicited through an open-ended questionnaire survey of 17 UK-based experts in the Internet/accounting. These experts were drawn from academics, accounting firms, business companies, regulators, and users of accounting information. The diverse views expressed by our experts enable us to construct a four dimensional framework on the nature of change in financial reporting (content, form or both), the role of the Internet (as problem solver, problem creator or both), the determinant of change (technology, non-technology, or both)...