Vol 13, No 1 (2017)

IV Jornada de Comptabilitat i Direcció d'Empreses

Table of Contents

EDITORIAL

Número especial: IV Jornada ACCID i APC
Joaquim Rabaseda
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1-3

ARTICLES

Productivity and value added distribution in family-owned businesses
Jose Luis Gallizo Larraz, Jordi Moreno Gene, Laura Sánchez
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4-24
Internal controls and credit risk relationship among banks in Europe
Ellis Kofi Akwaa-Sekyi, Jordi Gené Moreno
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25-50
Credit concession through credit scoring: Analysis and application proposal
Oriol Amat, Raffaele Manini, Marcos Antón Renart
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51-70
Safety as a management concept in the air transport sector: A systematic literature review
Fernando Campa-Planas, Nicole Kalemba
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71-116
Cost accounting in Spanish and Catalan universities: Its current status of implementation
Ramon Saladrigues, Anna Tena
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117-146
The irruption of AirBNB and its effects on hotels' profitability: An analysis of Barcelona's hotel sector
Juan Aznar, Josep M Sayeras, Alba Rocafort, Jorge Galiana
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147-159
American USALI and the historical evolution of the uniform cost systems: A Spanish challenge?
Francisco Martin Peña, Ramon M. Soldevila de Monteys, Vanesa Berlanga Silvente
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160-184
6th International Accounting Congress of Barcelona (1929) organised by the Association of Accountants of Catalonia
Josepa Alemany, Joaquim Rabaseda
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185-251