This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951–1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic recording pattern, i.e., that cost accounting in combination with general accounting forms a homogeneous whole, with full-cost allocation on the basis of historical costs. The small differences found among these authors relate to a large extent to the fixed-costs allocation. This period corresponds to the introduction into Spain of the Central European school of accounting thought represented by Pedersen, Schmalenbach, Palle Hansen, and, above all, by Schneider. This influence intensified from 1951 onward. In the second half of the 20th century, German thought shared influence with American thought represented in the works of Kester, Horngren, Lang, Lawrence, Neuner, etc. The French Accounting Plan (General Chart of Accounts), published in 1957, also had an obvious influence on Spanish accounting scholars of this time. This influence is clearly shown in the Spanish standardization of cost accounting published in 1978 as part of the first Plan General de Contabilidad (General Accounting Plan) passed in 1973.
The paper gives an overview of the results of a structured literature review. It covers archival studies on the relationship between non-audit services (NAS) fees and factual as well as perceived audit quality published in journals included in the accounting subject category of the SCImago Journal Ranking. It also includes a critical evaluation of the research methods applied in prior research and offers avenues for future research. The provision of NAS to audit clients creates threats to auditor independence. Consequently, regulators have focused on the simultaneous provision of audit and NAS for many years and restricted it over time. This paper aims to assess which regulatory actions are justified in light of related archival research findings. Overall, prior research does not clearly prove a negative impact of non-audit services on factual audit quality. However, it demonstrates a negative relationship between non-audit fees and audit quality perceptions. Moreover, it also reveals that tax consulting fees are less problematic
La transformación del progreso científico y tecnológico lleva a la rápida difusión de conocimientos, es la era de los datos. La inteligencia de negocios tiene cómo objetivos recoger datos para la toma de decisiones. El término Inteligencia Institucional es adecuado para su uso en la Universidad. La realización de la cadena de valor son las unidades administrativas. Así, los problemas que amenazan en los servicios de TI, tiene su origen en la aplicación inadecuada. En los aspectos de la gestión no se puede olvidar que los usuarios finales, puesto que mediante el uso efectivo de los productos de datos pueden generar valor para la Universidad. Se sabe que hay limitaciones y el impacto que pueden tener en la iniciativa tiende a bajar. Recomendamos más investigaciones porque no es nuestra intención de agotar el tema, sino presentar algunos conceptos que impulsan el proceso.
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