vol. 12 núm. 23 (2014)

This article discusses the need for organizations and society that the former have adequate environmental management, based on information provided by accounting. To do so an overview is made through some models of environmental management and assessment, in order to demonstrate the environmental implications of the actions of a company.

The forecast is an instrument made to predict the results of one or more operations from strategic areas which, when combined, can produce effects on the current and future financial statements. This possibility is linked to the fulfilment of the organization’s strategic objectives, as the analysis of these predicted effects can be confronted with the viability of the operations carried out or due to be developed.The design and implementation of tools such as forecasting require more than just the domain of control methods; they require creativity and resourcefulness when articulating the strategic processes within organizations. This topic unfolds itself within a decision-making framework under  uncertainty. Therefore, the requirements for accounting education in control areas become relevant from an interdisciplinary perspective.In this regard, within the subjects of management accounting, it is appropriate to address topics such as forecasting and the various techniques that are used to support the prediction processes within companies, which are mainly from statistics, econometrics, operations management and operations research.

A turbulent and highly uncertain environment is permanent condition of the organizations. This condition confronts them with the following challenge: how to endure and what would be the contribution of people (both those involved in the management of the company, and stakeholders) in this scenario? It could be affirmed, in response, that the contribution is wide-ranging, especially from categories such as mobilization of human resources, organizational climate and leadership, among others. However, the concept that most closely relates to the human factor in organizations is organizational culture, which is understood as “the values and behaviors that contribute a unique psychosocial environment, they provide more or less cohesion to the organization and, in turn, better focus and unity of purpose” (Business Dictionary, 2015).The organizational culture uses the concept of alignment, in order to give a coherent response to the relationship between the strategic objectives of the organization and the personal goals of those who have direct or indirect relationship with the organization. Such alignment includes both the concept of resilience, so associated with the need to last, in a competitive manner, in time. The purpose of the article is to analyze the factors which contribute to the resilience of contemporary organizations, and particularly the elements that affect their disappearance in a context characterized by the rapid increase in the degree of concentration of ownership and organizational gigantism.

This paper is an analysis of some curricular categories proposed: pedagogy, curriculum, professor, student, training purposes, quality in education and research. These categories are not exhaustive, they are framed within an initial proposal of reflection of the curriculum, especially the public accounting programs. A qualitative methodology is used, especially descriptive and documentary methods, from which it follows that accounting education  has specific characteristics in each of the aforementioned categories. The study highlights the need to join efforts by actors of accounting education, to improve the quality and results of professional accountants.

This article was developed from the interest to know the aspects that identify the seedbeds of the faculties of public accounting in the country, regarding its members, research lines, productivity, financing and training. A sample of the academic programs at national level was taken as basis, and a quantitative and qualitative methodological approach was used, through two models of surveys addressed to teachers and students. This allowed us to identify the main features of a total of twenty active research seedbeds.

In 2012 the Chilean business group of the retails sector CENCOSUD acquired for about 2620 million dollars the Colombian subsidiary of the French brand Carrefour. The purpose of this paper is to present a brief conceptual analysis of this business combination process, under the International Financial Reporting Standard IFRS 3, issued by the IASB on March 2004, which applies to such transactions.

Editorial

This paper presents an analysis from the health economics, particularly the future cost of health in France, taking as central theme what is stated by French researcher Gérard Cornilleau in his article Quel sera le coût de la santé demain? Among several factors, the main elements and variables that are taken into account in determining the cost-expenditure of health are shown, with regards to the question of how to improve these measurement processes so vital in any world economy.