Essec\Faculty\Model\Contribution {#2188
  #_index: "academ_contributions"
  #_id: "1075"
  #_source: array:26 [
    "id" => "1075"
    "slug" => "el-cuarto-estado-contable"
    "yearMonth" => "2009-01"
    "year" => "2009"
    "title" => "El Cuarto Estado Contable"
    "description" => "PERERA, L. et ZICARI, A. (2009). El Cuarto Estado Contable. <i>Harvard Business Review (America Latina)</i>, 87(11), pp. 35-41."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "ZICARI Adrian"
        "bid" => "B00265409"
        "slug" => "zicari-adrian"
      ]
      1 => array:1 [
        "name" => "PERERA L."
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:3 [
      0 => "Amérique Latine"
      1 => "Rapports"
      2 => "Responsabilité sociale des entreprises"
    ]
    "updatedAt" => "2020-12-17 17:55:06"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "35-41"
      "volume" => "87"
      "number" => "11"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Un nouvel outil de mesure de la responsabilité sociale des entreprises est présentée. Cet outil, qui a été introduite avec succès dans de nombreuses grandes entreprises d'Amérique latine, s'appuie sur les informations qui sont déjà inclus dans les états financiers. Ainsi, cette méthodologie rapport est facile à utiliser, pratiques pour les lecteurs et facilement acceptées par les professionnels de la comptabilité et les analystes financiers. L'article présente une brève explication sur la façon d'élaborer ce rapport et un exemple comparatif sur deux situations professionnelles différentes."
      "en" => "A new tool for measurement of Corporate Social Responsibility is presented. This tool, that has been successfully introduced in many large Latin American companies, draws on the information that is already included in financial statements. Thus, this report methodology is easy to use, convenient for readers and readily accepted by accounting professionals and financial analysts. The article presents a brief explanation on how to draw this report and a comparative example on two different business situations."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-25T03:21:57.000Z"
    "docTitle" => "El Cuarto Estado Contable"
    "docSurtitle" => "Journal articles"
    "authorNames" => "<a href="/cv/zicari-adrian">ZICARI Adrian</a>, PERERA L."
    "docDescription" => "<span class="document-property-authors">ZICARI Adrian, PERERA L.</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2009</span>"
    "keywordList" => "<a href="#">Amérique Latine</a>, <a href="#">Rapports</a>, <a href="#">Responsabilité sociale des entreprises</a>"
    "docPreview" => "<b>El Cuarto Estado Contable</b><br><span>2009-01 | Journal articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">El Cuarto Estado Contable</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.257923
  +"parent": null
}