Fernando Pereira
Professor
Accounting and Control
IESE Business School Universidad de Navarra
Spain
Biography
Prof. Fernando Pereira is professor emeritus in the Accounting and Control Department at IESE Business School. He spent a number of years, from 1959 to 1995, on the management advisory board of IESE. He also served as dean of IESE from 1970 to 1978.
Research Interest
Areas of Interest * Financial accounting: possibilities and limitations
Publications
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This is a new edition, number 24 of "Accounting for management", which includes significant changes and appreciable changes. In introducing this edition, special attention has been given to the progress made both in the appearance of new ideas and in the way of presenting and applying them. Included are the IAS (International Accounting Standards) required from January of this year, for the consolidated accounts of the companies; the globalization of the economy demanded a certain normalization, which was intended to be carried out with them. But its application requires a change in the General Chart of Accounts, which contains rules other than IAS. This book aims, from its first edition (1970), to be useful to those people who, without being accountants, and without having an accounting training, by virtue of their professional activity, contacts with accounting. It is not a book for specialists. It is a book for entrepreneurs and managers.
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The growth of digital connections and data generates myriad interactions between organizations, people and things. This article presents a framework to help executives pinpoint the programmable elements of their value proposition.
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This book is about financial accounting. But it does not contain the massive doses of accounting required by those who dedicate themselves to it by reason of their profession. It seeks only to be useful to those persons who, without being accountants, and without having any accounting training, nevertheless have, by reason of their professional activity, contacts with financial accounting. It is not a book for specialists. It is a book for entrepreneurs and managers.