Accounting, Edition 38

Accountancy in the Eye of the Hurricane

By: Sylvia Meljem

This article briefly analyzes the major trends in business today and their repercussions on the information value chain industry, which encompasses most of the activities carried out by accountants.

The Forces that are transforming the world

According to a 2010 study by Ernst & Young, the results of which were published in a paper called Business Redefined, the forces transforming the world today are vast, complex, challenging, and are moving with an unprecedented speed and intensity.

Renowned futurologist Dr. Ian Pearson says that in 2020, the business world will be defined by the following features:

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Edition 38, Strategy

The Sustainable Company: Obligation, Conviction, or Good for Business?

By: Rogerio Domenge

In recent decades, there has been a growing concern in the national and international business world over activities that may cause pollution, global warming, greenhouse gas emissions and exhaustion of renewable energy sources. These concerns have had an increasing impact on business strategies and models, incorporating new variables into their design or redesign (planning, mission, vision, values, organizational culture, sustainable development, etc.) and in their execution (quality systems, waste and emissions management, product and production technologies, recycling, facilities, logistics, energy generation and consumption, etc.), all according to the relatively new notion of the “sustainable company.” Many times, however, there is no clear idea of what “sustainability” means, its purposes, or the reasons for a company to adopt it.

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Entrepreneurship, Edition 38

Intrapreneurs in Organizations

By: Imanol Belausteguigoitia


In this article, we will review the elements with which organizations can take on an entrepreneurial nature through a three-dimensional model, the Three-dimensional Intrapreneurial Model (TIM). The elements are the following: a) strategy and structure, b) organizational culture and c) formation of intrapreneurs.

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