{"id":84234,"date":"2018-03-10T00:08:29","date_gmt":"2018-03-10T00:08:29","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-informacion-contable-sobre-intangibles-el-caso-del-capital-humano-evidencias-empa%c2%adricas\/"},"modified":"2018-03-10T00:08:29","modified_gmt":"2018-03-10T00:08:29","slug":"la-informacion-contable-sobre-intangibles-el-caso-del-capital-humano-evidencias-empa%c2%adricas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-informacion-contable-sobre-intangibles-el-caso-del-capital-humano-evidencias-empa%c2%adricas\/","title":{"rendered":"La informaci\u00f3n contable sobre intangibles: el caso del capital humano. evidencias emp\u00edricas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> In\u00e9s Moreno Campos <\/strong><\/h2>\n<p>En las dos \u00faltimas d\u00e9cadas se viene produciendo un cambio en el entorno empresarial pas\u00e1ndose de una econom\u00eda industrial basada en la posesi\u00f3n y gesti\u00f3n de activos tangibles a una econom\u00eda del concocimiento y la informaci\u00f3n en donde las empresas centran la obtenci\u00f3n de sus ventajas competitivas enla posesi\u00f3n y gesti\u00f3n de elementos intangibles. En este trabajo nos planeamos las implicaciones que este hecho tiene para el sistema de contabilidad actual, es decir, si existe demanda de informaci\u00f3n adicional sobre la que los usuarios externos reciben a trav\u00e9s de las cuentas anuales tradicionales y, en caso afirmativo, cu\u00e1l ser\u00eda el cambio que deber\u00eda experimentar el sistema contable para incorporar dichas demandas, que har\u00edan referencia fundamentalmente a variables de tipo intangible.  en la introducci\u00f3n se justifica la conveniencia de la investigaci\u00f3n, las hip\u00f3tesis asumidas, el enfoque hacia un tipo determinado de elemento intangible, los recursos humanos de la empresa, as\u00ed como las hip\u00f3tesis que se pretenden contrastar.  la parte i, la revisi\u00f3n bibliogr\u00e1fica, se compone de cuatro cap\u00edtulos que abarcan: la detecci\u00f3n de algunas deficiencias de la contabilidad financiera como sistema de comunicaci\u00f3n, sobre todo en lo relacionado con intangibles, la profundizaci\u00f3n de una de las lagunas de informaci\u00f3n encontadas cual es la del capital humano, los distintos m\u00e9todos de valoraci\u00f3n y representaci\u00f3n de este intangible, y un an\u00e1lisis de la literatura emp\u00edrica sobre la utilidad de la informaci\u00f3n del capital humano de cara a los usuarios externos.  la parte ii, el trabajo de campo, describe el estudio emp\u00edrico realizado; por un lado el estudio de la influencia que tiene la incorporaci\u00f3n en balance de informaci\u00f3n sobre recursos humanos, en la valoraci\u00f3n obtendia a trav\u00e9s de m\u00e9todos acad\u00e9micos y, por otro lado, la constrastaci\u00f3n de la utilidad de la informaci\u00f3n contable de recursos humanos de cara a los usuarios<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La informaci\u00f3n contable sobre intangibles: el caso del capital humano. evidencias emp\u00edricas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La informaci\u00f3n contable sobre intangibles: el caso del capital humano. evidencias emp\u00edricas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 In\u00e9s Moreno Campos <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 13\/04\/2000<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Guillermo Sierra Molina<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Lopez diaz <\/li>\n<li>Miguel \u00e1ngel Crespo dom\u00ednguez (vocal)<\/li>\n<li> Mart\u00ednez churiaque Jos\u00e9 ignacio (vocal)<\/li>\n<li>alfonso Andr\u00e9s Rojo ramirez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de In\u00e9s Moreno Campos En las dos \u00faltimas d\u00e9cadas se viene produciendo un cambio en el entorno empresarial [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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