Special issue: Current Trends in Research in Accouting Finance and Management Control

Special Issue: Current Trends in Research in Accounting Finance and Management Control

1Carlos Lassala, 2Vicente Ripoll

1Department of Corporate Finance, University of Valencia (Spain), 2Accounting Department, University of Valencia (Spain)

Received October, 2017

Accepted October, 2017


On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control."

The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016:

  • XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”,

  • X Iberoamerican Congress of Management Accounting,

  • III International Congress on Port Management.

More than 200 papers were presented to these events. After being peer-reviewed by a scientific committee made up of 50 professionals, 123 papers were selected. Then, through a rigorous selection process, 10 papers were sent to Intangible Capital. Finally, after another blind evaluation process, the journal chose 7 papers we are presenting today.

The contributions have come from four countries: Brazil, Colombia, Cuba, and Spain. One of them deals with a very present issue in the leading research of recent years, the Knowledge transfer and university-business relations: current trends in research. Another two studies focus on the growing importance of port systems worldwide, with such suggestive titles as Knowledge Construction about Port Performance Evaluation: An International literature analysis, and Environmental disclosure and economic efficiency: A correlational evaluation of Spanish ports authorities. The fourth research, entitled Pluralistic ignorance: Conceptual framework, antecedents and consequences, carries out a systemic analysis showed how pluralistic ignorance is formed, and clarified the difference between perceptual and inferential ignorance. The following two papers analyze the importance of educational innovation within the university community, with titles such as, Meaningful learning a thriller Business area through serious games and The impact of leader self-efficacy on the characteristics of work Teams. Finally, the last work analyzes the impact of IFRS on the quality of financial information in the process of normalizing economic and financial information at the international level. Its title is the Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective.

Let's hope the reader takes advantage of the reading of these papers.

Licencia de Creative Commons 

This work is licensed under a Creative Commons Attribution 4.0 International License

Intangible Capital, 2004-2024

Online ISSN: 1697-9818; Print ISSN: 2014-3214; DL: B-33375-2004

Publisher: OmniaScience