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| The jury has considered "of special interest for publication" the article on prospective accounting by Isidoro and Manuela Guzmán | Do not look in the rear-view mirror, but look forward, is the leitmotif of the article on new accounting methodologies by UPCT researchers Isidoro and Manuela Guzmán Raja that the Center for Financial Studies has distinguished in the latest edition of its annual awards.The jury of the awards has considered "of special interest for publication" the work entitled 'An impulse to the revelation of the intellectual capital of companies', in which researchers from the Polytechnic of Cartagena encourage the incorporation of state accounting standards into non-historical financial statements that show the future potential of the company.The article, in line with the book 'The end of traditional accounting', by Baruch Lev and Fen Gu, proposes to include a report on strategic resources and their consequences in the accounting of companies, to give the investor a greater knowledge of the economic prospects of the firm."Intellectual capital is like the roots of the tree, which are hidden but are its sustenance", graphically describes the professor of the Faculty of Business Sciences of the UPCT Isidoro Guzmán.The authors of this article were already recognized last June by the Spanish Association of Accounting and Business Administration (AECA) for other academic work, in which they advocated developing in companies the figure of the 'compliance officer', responsible for implementing the programs that exempt companies from criminal liability.

Source: UPCT