ISSN: 0186-1042 ISSN-e: 2448-8410
Vol. 71 No. 2: 70th anniversary
Accounting & Management

Vol. 71 No. 2

Published 17 February 2026
70th anniversary
The Upper Echelons Theory and R&D Investment: A Case Study of China's High-tech Companies
Chen Xiaohong, Ilídio Tomás Lopes, Chen Lin
e549
https://doi.org/10.22201/fca.24488410e.2026.5849
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Standardized strategy, budget participation through information technology for communication on company performance; A case study of the hospitality industry Indonesia
Donny Arif, Slamet Riyadi, Mulyanto Nugroho
e550
https://doi.org/10.22201/fca.24488410e.2026.4951
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Behaviors and attitudes that encourage information sharing and promote managerial innovation in agricultural cooperatives
Renata Mendes de Oliveira, Ilse Maria Beuren
e551
https://doi.org/10.22201/fca.24488410e.2026.5439
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Methodology for the management of scientific literature in Spanish through information retrieval approaches using natural language processing
Josué Padilla Cuevas, Alma D. Cuevas-Rasgado, José A. Reyes-Ortiz, Maricela Bravo
e552
https://doi.org/10.22201/fca.24488410e.2026.5282
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Individual absorptive capacity as a stepping stone for digitalization, digital transformation, and small business performance; Entrepreneurial perspectives
Harmon Chaniago, Yen Efawati
e553
https://doi.org/10.22201/fca.24488410e.2026.5126
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Islamic collaborative agility capital; Development & validation of measurement
Tri Wikaningrum, Heru Sulistyo, Moh Farhan
e554
https://doi.org/10.22201/fca.24488410e.2026.5358
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Autonomía y autoeficacia, claves para la satisfacción y desempeño laboral en la gestión del factor humano en universidades privadas de República Dominicana
Salvador Moral Cuadra, Maridalis Donarda López De Corniel, Francisco Orgaz Agüera, Cándida María Domínguez Valerio
e555
https://doi.org/10.22201/fca.24488410e.2026.5540
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Adaptación y validación de escala para medir la intención de compra de alimentos con sellos de advertencia
Grecia Denisse Mendivil Apodaca, Miguel Ángel Sainz Palafox, Elba Abril Valdez
e556
https://doi.org/10.22201/fca.24488410e.2026.5530
PDF (Español (España))
The role of self-control on fraud prevention (extending theory of planned behavior)
Putu Wenny Saitri, I Wayan Suartana, Eka Ardhani Sisdyani, I Ketut Sujana
e557
https://doi.org/10.22201/fca.24488410e.2026.5308
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Antecedents of internal and interorganizational cost management and its effects on organizational performance
Rubia Frehner Poffo, Micheli Aparecida Lunardi
e558
https://doi.org/10.22201/fca.24488410e.2026.5587
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Determinantes de la tasa de interés y del monto de los microcréditos en Colombia; un análisis con vectores autorregresivos con variables exógenas
Jefersson F. Quiroz Hernández, Ana María Uribe Ortiz, Gabriel J. González Uribe
e559
https://doi.org/10.22201/fca.24488410e.2026.4627
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La rentabilidad financiera en los cambios a la tercera revisión al código de mejores prácticas del gobierno corporativo
Gustavo Miranda Barcelo, Blanca Tapia Sánchez, José Antonio Núñez Mora
e560
https://doi.org/10.22201/fca.24488410e.2026.4899
PDF (Español (España))
Judicial recovery and forecasting models; A study on the determining indicators of the recovery of Brazilian companies
Carolina Trinca Paulino, Fabiano Guasti Lima, Rafael Confetti Gatsios, Luiz Paulo Favero
e561
https://doi.org/10.22201/fca.24488410e.2026.5221
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Moderating effect of financial slack on the relationship between conservative leverage and economic performance of Brazilian companies
Camila Adam, Edina Elisangela Zellmer Fietz, Jules Kout Tene, Patrique Rosa Hedlund, Tarcísio Pedro da Silva
e562
https://doi.org/10.22201/fca.24488410e.2026.5424
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Value relevance of valuation alternatives; Empirical evidence from the PEX and ASE
Rafat Moahmmad Abualrob
e563
https://doi.org/10.22201/fca.24488410e.2026.5747
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Evolución de las regulaciones al comercio del maíz y sus niveles de producción en México
Jimmy Félix Armenta, Rosa Delia Aguilar Carvajal, Ramón Valenzuela Edeza
e564
https://doi.org/10.22201/fca.24488410e.2026.5458
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Cómo acometer con éxito la internacionalización de la empresa; aplicación al sector vitivinícola
Montserrat Pampliega Melgosa, Nadia Huitzilin Jiménez Torres, Sonia San-Martín Gutiérrez
e565
https://doi.org/10.22201/fca.24488410e.2026.5603
PDF (Español (España))