IESE (España)
-
Whistleblowing Systems and Policies
Potito, Gianmichele; Aznar, Enrique; Vaccaro, AntoninoTechnical Note BEN-139-EBusiness Ethics and Corporate Social ResponsibilityThis technical note provides some basic information about the functioning of intra- and interfirm whistleblowing systems. This work adopts a managerial perspective and not a legal one, so it does not enter into the legislative details of each country because of their complexity and their continuous evolution.Starting at €8.20
-
Budget Process (Portuguese Version, Brazil)
Grandes Carci, Mª Jesús; Rosanas Martí, Josep MariaTechnical Note CN-163-PBAccounting and ControlThe note includes the fundamental concepts related to the budget process. It explains the concept of budget and the objectives that can be pursued with its preparation, making special mention of possible conflicts that may arise between them. Various types of budgets and the different stages for their preparation are also detailed.Starting at €8.20
-
The Balance Sheet (Portuguese Version, Brazil)
Grandes Carci, Mª JesúsTechnical Note CN-221-PBAccounting and ControlBrief introduction to the accounting system and specifically to the balance sheet, since it is the basic document of financial accounting. The different items that make up said accounting statement are defined and analyzed: current or current assets, non-current or fixed assets, short-term or current liabilities, long-term liabilities and net worth.Starting at €8.20