Papers by Raquel Pérez Estébanez
World Development Perspectives
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Computational Intelligence and Neuroscience, Aug 29, 2022
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Documentos De Trabajo Funcas, 2015
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En la guerra de encontrar culpables de la actual crisis economica, la normativa contable no ha sa... more En la guerra de encontrar culpables de la actual crisis economica, la normativa contable no ha salido indemne. Solo hay que hacer un repaso de las ultimas noticias en materia contable para ver como los organismos que elaboran las normas han intentado dar respuestas a corto plazo a la crisis del credito, reducir la complejidad en el tratamiento de los instrumentos financieros y desarrollar soluciones comunes enfocadas a la mejora de la transparencia.
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Ciencias Administrativas. Teoría y Praxis, 2017
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Partida …, 2009
Título: ¿Las pymes españolas tienen interés por las NIIF? Autores: Muñoz Colomina, Clara; Pérez E... more Título: ¿Las pymes españolas tienen interés por las NIIF? Autores: Muñoz Colomina, Clara; Pérez Estébanez, Raquel; Urquía Grande, Elena Revista: Partida Doble, 2009 NOV; Año XX (215) Página(s): 20-26 ISSN: 11337869 Resumen: Esta pregunta es el punto de partida de un ...
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The present research study pretends to analyse, starting from a design of a poll for the small an... more The present research study pretends to analyse, starting from a design of a poll for the small and medium sized companies, to what extent this possibilities offered by the new technologies are actually used by the firms, thus as its degree of knowledge and interest by the adaptation of its accounts to the new International Norms. From the answers some lessons can be drawn: we can say that the majority of the small and medium sized companies in Spain use a computer program for accounting purposes, that they are doing it for more than ten years and that they belief they are being more efficient since they started using information technologies in accounting programs. On the other side they neither know the new information technologies nor its advantages; nevertheless they are very interested in the international accounting standards and the immediate application.
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This paper intends to show the importance of Information and Communication Technologies (ICT) in ... more This paper intends to show the importance of Information and Communication Technologies (ICT) in companies, especially in circumstances of uncertainty and instability. For this purpose it will analyse the extent to which the incorporation of ICT in companies has changed, or whether it has changed at all, between 2005, a year of economic growth, and 2009, the year of the recession. The analysis will focus mainly on the nationwide and local level in Spain. The study uses data from the ICT Usage and e-Commerce Poll (ETICCE), conducted on a sample of 32 900 Spanish companies. Results show that companies see ICT as a key competing factor, as they have continued to implement them both basic and advanced ICT.Esta pesquisa visa pôr em evidência a importância das Tecnologias da Informação e Comunicação, TIC, nas empresas, ainda que em um entorno de incerteza e instabilidade. Para isso, analisa se tem se produzido alguma mudança, e nesse caso, em qual sentido, do grau de incorporação das TIC ...
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Esta investigación trata por un lado de saber si el uso de TIC se ha incrementado en las empresas... more Esta investigación trata por un lado de saber si el uso de TIC se ha incrementado en las empresas europeas a pesar de la reciente crisis económica y por otro lado, se pretende analizar las diferencias existentes entre las empresas europeas en cuanto al grado de implementación de TIC en función de su tamaño. Se estudia el uso de TIC en las empresas de los 29 Estados miembros de la UE comparando el periodo de crisis y el periodo de crecimiento posterior. Los datos se analizaron con un modelo de regresión múltiple y un coeficiente de correlación no paramétrico, tau de Kendall. Los resultados muestran que las empresas consideran las TIC como un componente clave de su estrategia, porque a pesar de la crisis, todos los indicadores TIC han aumentado en la mayor parte de los países europeos. Los resultados también indican que la crisis comenzó a afectar al comercio electrónico a partir de 2007 debido principalmente a la caída del consumo. Por último, en relación con el tamaño de las empresa...
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Cuadernos de Gestión, Feb 10, 2022
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Cuadernos de Gestión, 2022
This article aims to show how the Big Data techniques application in accounting to monitor intern... more This article aims to show how the Big Data techniques application in accounting to monitor international cooperation projects are a green-field in the academic world. To obtain an exhaustive vision of the state of the art in academic research in this field, a bibliometric analysis has been carried out, based on multiple Web of Science searches, with focus on international development, Big Data and accounting, adding the holistic vision of the 17 SDGs or “Sustainable Development Goals” of the UN Agenda 2030. Research on Big Data, international development and accounting is a new field that has started in 2015 although academic literature is still scarce. Publications related to SDGs also begin on that date, but with much more prolific academic literature, without explicit references to the use of Big Data in accounting. The article finds deficiencies in existing academic research compared to other enterprise fields in which Big Data techniques are much more developed, and internation...
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Objective of the study: The objective is to carry out a holistic and theoretically constructed mo... more Objective of the study: The objective is to carry out a holistic and theoretically constructed model to identify the<br> contextual and organizational factors that could affect the level of eReadiness, as well as to determine what<br> factors, internal and external to the organization, influence the level of eReadiness of companies. <br> Methodology/approach: The method included a quantitative study with a sample of 88 SMEs, using a multivariate<br> analysis of linear regression by backward steps. Originality/Relevance: This research analyzes the level of eReadiness, to check what factors, internal and external,<br> influence SMEs in a developed country, in a broad sense and not only with respect to electronic commerce. Main results: The results show that SMEs consider that their eReadiness is affected by the variables "recognition<br> of the opportunities" and "ICT threats", and that the strategies designed by the administrati...
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Cuadernos de Gestión, 2022
The International Financial Reporting Standard Foundation issued a new Conceptual Framework for F... more The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial information about the reporting entity which is useful to existing and potential investors, lenders and other creditors in making decisions related to raise resources for the entity. Focused on the Statement of Cash Flow analysis the main objective of this paper is to provide an overview about how academic researchers have evolved about the usefulness of this Statement. Firstly, we sought to find the best database to perform a bibliometric analysis on the sample identified about the Statement of Cash Flow research. Secondly, we analysed the different stages of the research trends and the main topics. As interesting results of the analysis we can highlight that the clusters in the bibliographic network match with the research lines identified and connections between the paper...
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EURASIA Journal of Mathematics, Science and Technology Education, 2016
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Third World Quarterly, 2017
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Procedia Computer Science, 2016
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2016 2nd International Conference on Information Management (ICIM), 2016
In an increasingly globalized and complex environment, companies are making an effort to implemen... more In an increasingly globalized and complex environment, companies are making an effort to implement systems based on Information and Communication Technologies (ICT) to improve their management and organizational performance and competitiveness. Enterprise Resource Planning (ERP) systems are increasingly present in companies. In Spain and Portugal, large, medium and small companies have developed further efforts to implement ERP systems despite the difficult economic and financial situation of recent years. This study presents companies' effort in implementing and using ERP systems during the global financial and economic crisis and recession (2007-2014) comparing company's size and sector of activity in Iberian companies, Spanish and Portuguese.
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Business Systems Research Journal, 2015
Enterprises are entering into the era of the real-time economy, also called the “now economy”, wh... more Enterprises are entering into the era of the real-time economy, also called the “now economy”, which can be characterized by a substantive acceleration of business measurement, assessment and decision processes. The real-time reporting, as a phenomenon of the now economy, presents a new challenge to the Accounting Information Systems. The current long wave of prosperity is characterized by an innovative momentum of ICT, with several disruptive innovations, far from being completely utilized.Possible future potentialities and consequences of this innovative momentum of ICT on the real-time reporting are analysed within a network scenario approach.The used approach is the Futures Wheel, a structured brainstorming method that structures ideas about future events, issues, trends, and strategy, organised under several layers of rings of consequences.The innovative momentum has certain visible direct consequences such as smart mobile devices, higher business intelligence, improved enterpr...
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Papers by Raquel Pérez Estébanez