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Does Africa Need an “African” Management Education Model?

By: Michelle Lee, Lynne Thomas, Dr. Howard Thomas, Dr. Alexander Wilson

The African approach to management education has been shaped by a range of environmental, cultural, contextual and regional characteristics. Africa is by any measure a massive, multi- cultural, multi-lingual continent offering the promise of significant economic growth in the longer term. Read more…

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Businesses in the Cloud

By: Marco Morán, ITAM

The competitive environment that businesses confront today requires the constant improvement of our products or services in order to increase customer satisfaction and, at the same time, increase or maintain operating margins; all of this with an almost immediate set up speed. Read more…

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The strategic value of a straight line

By: Antonio Lloret, ITAM

It is common to find in articles and books about business strategy definitions of strategy that are intended to sustain a discipline. For example, according to Thompson, Strickland and Gamble (2008), “strategy consists of the competitive moves and business tactics that administrators employ to grow the business, attract and satisfy consumers and compete successfully through operations with which organizational goals are achieved.” Read more…

Edición 59, Current Issue, Human Resources

From Human Resource Management to Human Capital Management: A Model of Human Capital Management

direccion_estrategicaPor: Luis González Fernández,
Universidad de Salamanca

“If I could ignore for 8 minutes of arc I would adapt my hypothesis, but as I cannot ignore them, those 8 minutes alone with lead us along a path to the reform of the whole of Astronomy,” wrote Johannes Kepler when he submitted his hypothesis of perfect solids to Tycho Brahe’s observations of the orbits. (leer más…)

Accounting, Edición 59, Current Issue

General criteria for determining fair value pursuant to CINIF Standard NIF B-17

criterios_generales Sandra Minaburo Villar
Director of the Accounting Research Center
Instituto Tecnológico Autónomo de México

On August 15, 2016, the Mexican Financial Reporting Standards Board (CINIF, by its initials in Spanish) issued a new financial reporting standard, NIF B-17, “Fair Value Measurement,” and accepted comments on it up until November 15 of the same year. This new standard is part of the process of standardization undertaken by the CINIF since its founding in 2004, when the Mexican Public Accountancy Institute (IMCP) turned over responsibility for issuing accounting standards in Mexico. (leer más…)

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