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Revista Contabilidade & Finanas (2005)


Nowadays, after the agreement signed between the IASB and the IOSCO in 1995, together with
the actual convergence plan between the IASB and the FASB in 2002, the harmonisation process
is in a state of effervescence, advancing in order to establish just one set of accounting standards
that could be used for both domestic and cross-border financial reporting. For decades, leading
accounting theories have advocated the harmonization of accounting principles world-wide to
end the confusion and lack of comparability. In recent years, there has been a clear trend towards
International Accounting Standards (now known as International Financial Reporting Standards-
IFRS) as the single body of internationally accepted accounting standards.
In this context, the objective of this article is to analyze the efforts made in the accounting
harmonization process in Latin America to achieve the convergence of accounting standards.
This research focuses on the Economic, Accounting, and Administration MERCOSUR
Integration Group - GIMCEA and on the American Free Trade Agreement Committee for
Cooperation on Financial Reporting Matters - AFTA. The article studies the four major
economies in this region: Argentina, Brazil (countries from GIMCEA), Chile and Mexico
(countries from AFTA), because they have already achieved results. To progress toward the
elimination of significant differences in accounting standards, we analyze and compare the
standards of these four countries with global standards, IFRS and US-GAAP, to determine areas
of significant discrepancies where progress might be made in harmonizing accounting standards.

Keywords: Accounting Harmonization; Latin America; Comparability; International

Accounting Standards

Montilla, O. G y Guillermos, H.M. (2006)


We are not too far from witnessing integration of communities in the world, from becoming what
some have called a "global village" . We cannot stop or resist changes assuming that they will
not happen if we are indifferent about them or pretend that we do not care. Countries have been
going through changes on many dimensions. Changes are happening not only in technology,
market niches, production approaches, and competitiveness in open economies, but also in the
way people think and act in todays world.

Auditing is a practice of a transcendental socioeconomic significance. It enables economic

stakeholders to establish different kinds of relationships because of the confidence given to the
work of public accountants who issue a public personal statement about the findings of the
investigative work called auditing.

This article discusses the need to make a change with regard to the knowledge of auditors
adaptations are transformations that enable species to survive. Auditing is now at serious risk of
being absorbed by other professions. Therefore, it is indispensable to start an adaptation process
that allows auditing to survive as an inherent practice of public accountants.

The adaptation proposed in this article is intended as means that enables auditing to evolve by
linking information associated with the performance of business objectives of organizations to
acquire knowledge thereof. Consequently, this knowledge can become the most important
competitive advantage of any organization.

We cannot expect auditing to move forward with the same ideas that gave rise to it before the
Christian era or based on changes that came along with the Great Depression. The responsibility
of auditors now has to do with improving society as a result of changes in organizations.

It is now time for auditors to break with the status quo of auditing. Instead of turning their backs
on the reality of organizations, they should get away from the atavistic idea that auditing is
exclusively concerned with a review to determine the reasonableness of financial statements
based upon a macroeconomic perspective of financial data.

Organizations need public accountants to help them streamline their evolution, and this is
possible only based on thorough knowledge of an organization.

KEY WORDS.- Auditing, control, accounting (2012)


This paper accomplishes a descriptive analysis of scientific production in the context of Spanish
accounting research, based on researchers' characteristics such as their current employing
university, where they obtained their doctorate or in what academic level they actually are
employed. This study also carries out an exploratory investigation of the determinants of
scientific production, focusing on incentives. With this aim, a number of tasks have been
accomplished: first, it was necessary to build a database that contains the Spanish researchers.
Second, in order to select those journals that are useful for accounting research diffusion, their
qualities were examined. Finally, scientific production was quantified using the conventional
variables. The paper concludes that the institutional factor seems to be linked with scientific
production, while the professional incentives do not seem to be determinant in the whole.

KEY WORDS: Scientific production, Accounting, Spain, Academic journals


A set of parameters to analyze business models of scientific publishers, especially those that
offer open access to their content for all or some of their journals, is presented and defined. A
definition of the term business model that exceeds the old conceptual restriction tied to funding
sources is given. This more complete view of the business model requires extending the analysis
of funding sources to other economic and financial components as well as operational and
strategic dimensions of the publisher. This allows a better and more authoritative interpretation
and analysis of the various business models of scientific publishers.

Keywords: Open access, Publishers, Business models, Scholarly journals, Economics,

Financing, Operations, Strategies, Acceso abierto, Editoriales, Modelos de negocio, Revistas
cientficas, Economa, Finanzas, Operaciones, Estrategias.

Soledad Moya &Diego Prior (2014)


This paper reviews, for the period 19962005, the accounting scientific production published in
Spanish journals. The objective is to determine who publishes and where, what is the quality of
research and the factors that determine the research activity. The conclusion is accounting
academics keep a reasonable level of research production, however their level of productivity is
relative when the impact factors as quality indicators are taken into account. We detect an
important degree of concentration in journals belonging to the accounting area, as well as some
institutional factor associated to university departments of the authors and to the doctorate
programs developed in such departments. The collaboration index shows a change in trend,
being orientated to the increase of team work.

KEYWORDS: Bibliometric analysis, Accounting journals, Spanish scientific production

Working Papers, (2012)


In this paper, we test the validity of Google Scholar as a source for evaluation of journals within
national environments in the fields of Social Sciences and Law. We rank journals covered by
spanish databases IN-RECS and IN-RECJ according to its H index and G index, concluding the
usefulness of this source for the assesment of Social Sciences journals, but not for Law journals.

Ciencias jurdicas, Ciencias sociales, Espaa, Google Scholar, Google Scholar

Metrics, in-recj, in-recs, Revistas cientficas

Palacios, M.M. (2005) Proceso de armonizacin contable .Revista contabilidad y

finanzas. Recuperado de

Montilla, O. G y Guillermo, H.M. (2006) El deber ser de la auditoria. Revista Estudios

Gerenciales. Recuperado de

Soledad Moya &Diego Prior (2014) Revista Espaola de Financiacin y Contabilidad.

bibliometric anlisis. Recuperado de :

Working Papers, (2012) information science. Revista espaola. Recuperado de, http://dx.d