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ResumenEl artículo analiza las clases de gestión realizadas por las empresas cotizadas chilenas localizadas en los espacios administrativos de Chile. La orientación del análisis realizado considera que el factor cultural de la región donde están localizadas las empresas chilenas condiciona la clase de gestión desarrollada por dichas empresas. El desarrollo de esta hipótesis se realiza aplicando la metodología contable de los gráficos radiales. Las tensiones existentes entre los periodos medios de maduración representados en un gráfico radial asumen la existencia de un factor cultural en las transacciones realizadas por las empresas en una región y supone que la toma de decisión en un área tiene efectos multidireccionales. De esta forma, las decisiones de economía general sobre un sector, así como el contraste de la actividad empresarial respecto a los valores medios de los indicadores del sector, son cuestionables. Palabras clave: mapas de gestión, metodología contable, factor cultural The Accounting Maps of Management of Chilean Listed Companies: Qualitative Analysis AbstractThe paper analyzes the kinds of management performed by Chilean listed companies located in geographical government spaces in Chile. The guide of the analysis done in this work considers the cultural factor of the region where Chilean companies are located affects the kind of management done by companies. The development of this hypothesis is made applying the accounting methodology of radar charts. The tensions existing between average period of maturation, which are represented on a radar chart, assumes that there exists a cultural factor on transactions made by companies in a region, and that the making-decision process on a management area has multidimensional effects. On this way, the decisions on general economy in a sector as well as the contrast of business activities respect to the mean values of a sector indicator are questionable.

The recent global financial crisis (GFC) has put under scrutiny the sound remuneration policy and consequently the incentives design that influences risk-taking by managers in the banking industry to be a politically charged variable. In particular, this paper analyzes the new EU remuneration regulation of bank executive compensation and the role of corporate social responsibility (CSR) on this. Though all the EU efforts put into remuneration practices suggest commitment in aligning risk, performance, and compensation and aim at easing bank managers’ risk appetite for variable payments, the new regulation might drive unintended consequences, creating adverse selection problems in EU banks and hidden compensation habits that lower transparency, thus threatening financial system’s sustainability. Focusing on European Banking Authority (EBA) reports spanning from 2010 to 2017, the data reveals increasing values on the fixed component, less involvement in bank discipline by economic agents, and a potential for accounting-based incentives compensation that might reinforce attitudes towards building countercyclical buffers and smoothing earnings. As well, the new regulation might reduce the number of best-performing bank managers in the Eurozone, since “bad risks” are accepted to the detriment of “good risks,” which might stimulate their migration. In contrast, CSR investment is supposed to offset such practices and incentives that harm EU financial stability. As a result, policymakers, banks, and regulators should promote the transparency of CSR disclosure.

This study presents an innovative experience using movies in an accounting class. The learning experience was found interesting and useful for the learning process in three groups in University XXX. The students voluntarily watched three movies and answered a test for each one, containing questions about the ethical and accounting concepts in the film, as well as their satisfaction with the methodology. Non-parametric tests have been computed to assess if those students that watch a movie obtain a higher exam mark as compared to those that do not follow the methodology, as well as for the other accounting and ethical questions. Our results show that there is a particular film that evidences a significant effect on the final exam mark for more questions than the other films. In general, the results are valuable as they show that students get engaged with this methodology and this can help students to improve their exam result.

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