Reputación percibida por los directivos de auditoras de cuentas españolas.

Corporate reputation is a key intangible asset for organizations, especially in intensive-staff services, because it allows creating and sustaining competitive advantages. As managers are essential in the creation and communication of reputation, the aim of this paper is to establish a model about reputation perceived by them. Thus, Human Resources, Ethics and Costumer Loyalty, Media Reputation, Good Functioning, Respect and Credibility, and Environmental Responsibility are identified as specific dimensions that affect to the reputation perceived by managers of service companies, such as accounting audit firms that operate in Spain. This will facilitate the strategic management of reputation. [ABSTRACT FROM AUTHOR]