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(
    [0] => stdClass Object
        (
            [journal] => stdClass Object
                (
                    [id_jnl] => 96
                )

        )

    [1] => stdClass Object
        (
            [section] => stdClass Object
                (
                    [section] => 1008
                )

        )

    [2] => stdClass Object
        (
            [title] => Array
                (
                    [0] => Accounting information management: technical, legal and ethical aspects@en
                    [1] => Gestión de la información contable: aspectos técnicos, legales y éticos@es
                    [2] => Gestão da informação contábil: aspectos técnicos, legais e éticos@pt
                )

        )

    [3] => stdClass Object
        (
            [abstract] => Array
                (
                    [0] => Decisions taken by a company are reflected across the totality of the enterprise. The company is influenced by, and influences, all the stakeholders in its operating environment. The bond that fuels the dynamic between the different interested parties in the economic and financial situation of the company is the financial accounting information. The disclosure of poor quality accounting information can affect decisions and damage users of that information. The objective of this study was to characterize users, the technical, legal and ethical aspects of the financial accounting information and to demonstrate that it is possible to identify the ethical, civil, and legal responsibilities of the professionals responsible for the developing and disclosure of accounting information.@en
                    [1] => Las decisiones tomadas en el ámbito de una empresa se reflejan en todo sistema empresarial. La empresa recibe influencia de —e influye en— varios agentes en su entorno. El eje que alimenta esa dinámica con los diversos agentes de interés en la situación económica y financiera de la empresa es la información contable financiera. Sin embargo, la divulgación de información contable de mala calidad puede perjudicar las decisiones y aún traer daños materiales a los usuarios de esa información. Así, la finalidad de ese estudio ha sido la de caracterizar los usuarios, los aspectos técnicos, legales y éticos de la informa-ción contable financiera a través de una revisión de la literatura acerca del asunto. Como resultado ha sido posible identificar la responsabilidad ética, civil y penal del profesional responsable de la elaboración y divulgación de las informaciones contables.@es
                )

        )

    [4] => stdClass Object
        (
            [author] => Array
                (
                    [0] => Marinês Santana Justo Smith
                    [1] => Barbara Fadel
                )

        )

    [5] => stdClass Object
        (
            [subject] => Array
                (
                    [0] => Information management. information. accounting information users. responsibility and ethics.@en
                    [1] => Gestión de información. información. usuarios de información. responsabilidad y ética.@es
                )

        )

    [6] => stdClass Object
        (
            [source] => stdClass Object
                (
                    [vol] => 4
                    [nr] => 
                    [year] => 2010
                    [theme] => 
                )

        )

    [7] => stdClass Object
        (
            [datePub] => Array
                (
                    [0] => 2010-09-21
                )

        )

    [8] => stdClass Object
        (
            [DOI] => Array
                (
                    [0] => stdClass Object
                        (
                            [type] => DOI
                            [value] => Array
                                (
                                    [0] => 10.54886/ibersid.v4i.3839
                                )

                        )

                )

        )

    [9] => stdClass Object
        (
            [http] => Array
                (
                    [0] => stdClass Object
                        (
                            [type] => HTTP
                            [value] => Array
                                (
                                    [0] => https://www.ibersid.eu/ojs/index.php/ibersid/article/view/3839
                                )

                        )

                    [1] => stdClass Object
                        (
                            [type] => HTTP
                            [value] => Array
                                (
                                    [0] => https://www.ibersid.eu/ojs/index.php/ibersid/article/view/3839/3583
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                    [2] => stdClass Object
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                            [type] => HTTP
                            [value] => Array
                                (
                                    [0] => https://www.ibersid.eu/ojs/index.php/ibersid/article/view/3839/3948
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        )

    [10] => stdClass Object
        (
            [language] => Array
                (
                    [0] => es
                )

        )

    [11] => stdClass Object
        (
            [license] => Array
                (
                    [0] => RESERVED
                    [1] => by-nc-nd/4.0
                )

        )

)