Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Sport as a vehicle for implementing corporate social responsibility: firms listed on the Warsaw and Moscow stock exchanges
2021
This paper provides a descriptive account of the extent to which firms listed on the Warsaw (WSE) and Moscow (MSE) Stock Exchanges use sport for their corporate social responsibility agendas. Drawing on institutional isomorphism, we deductively categorised CSR through sport cases based on the framework developed by Bason and Anagnostopoulos (2015). A total of 1317 documents were content-analysed, 442 from WSE firms and 875 from MSE firms. A total of 2501 CSR-through-sport initiatives were reported over the five-year period studied (2013-2017) in the WSE case and 2175 in the MSE case. Our results show that internationally listed firms are increasingly embracing sport for their CSR programs, …
La elección de la marca del distribuidor en productos duraderos: factores de influencia
2010
[ES] La apuesta de la distribución por la extensión de su marca a las categorías de productos duraderos, como electrodomésticos y productos electrónicos para el hogar, ha demostrado ser acertada, a pesar de las críticas en contra de esta estrategia. Posiblemente, la mayor familiaridad del consumidor con las marcas del distribuidor, el cambio de actitud favorable hacia éstas, la disponibilidad de la tecnología, y por qué no, la crisis económica internacional que afecta a las economías domésticas, pueden ser factores explicativos de este éxito. El escaso número de trabajos que tratan de explicar las razones de aceptación de estas marcas en productos duraderos nos ha llevado a plantear si las …
Causas y consecuencias de la insatisfacción en consumidores con atribuciones externas
2011
[ES] Este trabajo aborda el estudio de la formación de la insatisfacción, desde la perspectiva cognitiva y afectiva, y de sus consecuencias en forma de intenciones de comportamientos de queja. El objetivo es investigar la influencia directa e indirecta, a través de los afectos negativos, que ejerce la desconfirmación de expectativas sobre la insatisfacción, y analizar la contribución de estos juicios sobre las intenciones de respuestas de queja, a terceras partes y privadas. A partir de una muestra de clientes insatisfechos con restaurantes que manifiestan distintos niveles de atribución externa, se ha construido un modelo causal para estudiar las relaciones. Los resultados confirman la exi…
Limitations of rule 23 on the allocation of costs of teaching and research staff in Spanish public universities
2020
In March 2011, the model of cost accounting for Spanish public universities was approved and published based on the CANOA project of the Ministry of Education, Culture and Sport (MECD 2011). This paper focuses on rule 23 contained in chapter 8 of this document, where which regulates the treatment of the teaching and research dedication of university staff (PDI) and the allocation of corresponding cost to teaching, research and management. A reflection is made on certain points where there is the possibility of making different interpretations or in which satisfactory results are not obtained, with the consequences that this entails in the quality of the information and in the comparisons be…
Testing invariance between web and paper students satisfaction surveys. A case study
2017
[EN] Purpose: This paper studied the measurement invariance (MI) across web-based and paper-based surveys to evidence if both techniques of data collection can be regarded as equivalent. Design/methodology: We develop a multigroup confirmatory factor analysis (MGCFA) with Maximum Likelihood Estimation to asses measurement invariance of the Job Diagnostic Survey (JDS) adapted to teaching, with data collected from paper and web surveys. Sample from paper surveys was constituted by 294 student of a Spanish public university in the academic years 2007-08, 2008-09 and 2009-10. Internet surveys were administered through an open source survey application called Lime Survey. We received 241 complet…
Special Issue: Current Trends in Research in Accounting Finance and Management Control
2017
On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control." The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016: XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”, X Iberoamerican Congress of Management Accounting, III International Congress on Port Management.More than 200 papers were presented to these events. After being peer-reviewed by a scientific committee made up of 50 professionals, 123 papers were selected. Then, t…
The Worst Record in Europe?: A Comparative Analysis of Industrial Conflict in Spain
2001
Since the transition to democracy, Spain has recorded the highest strike rate of EU countries. Drawing on a comparison with Franzosi's analysis of strikes in Italy, this article seeks to explain the high number of working days lost in Spain by reference to the role of sectoral bargaining, the instability of corporatist relations, solidaristic features of worker representation and Spanish society, and the development of industrial action by unions outside the main confederations. It is suggested that the pattern of industrial conflict reflects the limited strategic options available to Spanish trade unions and Spanish employers' ambivalence toward industrial relations institutions. The arti…
Teacher stress during a school year: Covariance and mean structure analyses
1989
This study examined teacher stress over a school year. A total of 142 teachers made repeated assessments (12 in all) of the stress indicators by answering questionnaires during the school year of 1983–1984. Longitudinal quasi-simplex models and modifications of these were constructed for the analysis of the structural features of the teacher stress process over a school year. By using these models all the stress data could be analysed at the same time in a statistically efficient way. According to the constructed models, teacher stress was a stable process during terms, which meant that the variance in latent stress in the measurements was well explained by the previous measurement. The Chr…
Cursos en línea masivos y abiertos en educación superior. Un análisis desde su oferta
2016
Purpose: The aim of this study is to analyze the factors influencing the MOOC supply level. Specifically, this paper analyzes certain internal and strategic factors associated with universities, such as prestige, public or private status, age, size (measured by the number of faculty members or students) and region. Design/methodology: We apply a descriptive methodology and then use multivariate analysis to test five hypotheses related to the institutional profile of 151 universities in 29 countries. Empirical evidence is provided from universities offering MOOCs through the four of the most commonly used private global platforms that emerged as part of the booming MOOC movement (Udacity, Co…
Organizational downsizing – an ethical versus managerial viewpoint
1999
Since the 1980s downsizing has become popular in western companies. It is a pervasive and understudied phenomenon. Downsizing means a big change in the firm’s situation. Managing change has been much researched, but often only during a growth period. So, the question of management and leadership of downsizing is a relevant and an independent research issue. This article considers the experiences of four case‐ managers who have participated in managing staff reductions in big Finnish firms. As managing downsizing can be ethically demanding, even a problematic challenge for a manager, the managers’ experiences are described and interpreted from the ethical viewpoint. The study is designed to …