Search results for "HG1-9999"
showing 10 items of 71 documents
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España
2013
En las últimas décadas, se han producido cambios importantes en la contabilidad de gestión con la inclusión de nuevos temas y métodos de investigación, revistas exclusivas y, en especial, estudios con perspectivas multidisciplinarias. Estos cambios se han detectado con estudios divulgados en publicaciones de revistas importantes. En este contexto surge la siguiente pregunta de investigación: ¿Cuál es el perfil de las investigaciones a respecto de la contabilidad de gestión en España y Brasil? Así, el objetivo del presente trabajo es identificar y analizar los temas y métodos de investigación aplicados en los estudios de contabilidad de gestión en España y Brasil, presentar cómo esas investi…
Effects of the intensity of use of social media on brand equity: An empirical study in a tourist destination
2018
PurposeThe purpose of this paper is to provide a comprehensive research of the effects of the intensity of use of social media on destination brand equity. The authors use the schema theory and a multidimensional approach of brand equity to analyse how social media communication affects brand awareness, brand image, customer value, brand quality and loyalty.Design/methodology/approachThe authors carried out a quantitative study through a personal survey with structured questionnaire. The study population were international tourists, over 18 years of age, who were visiting the city of Valencia, Spain. Respondents were asked to take the questionnaire upon arrival in Valencia, that is, before …
Corporate social irresponsibility: review and conceptual boundaries
2017
PurposeThe purpose of this paper is to carry out a review of the academic literature about corporate social irresponsibility (CSIR) highlighting aspects that help us to define socially irresponsible behaviour and its relationship with socially responsible behaviour.Design/methodology/approachThrough a Boolean search of studies related to terms of irresponsibility undertaken from 1956 to October 2016, the authors develop a review of the literature focussing on the main perspectives used for defining the term of CSIR.FindingsThe paper provides a framework of three main dimensions for understanding the differences in the literature that defines CSIR: who defines irresponsible behaviour, an imp…
The Wage Curve, Once More with Feeling: Bayesian Model Averaging of Heckit Models
2018
The sensitivity of the wage curve to sample-selection and model uncertainty was evaluated with Bayesian methods. More than 8000 Heckit wage curves were estimated using data from the 2017 household survey of Bolivia. After averaging the estimates with the posterior probability of each model being true, the wage curve elasticity in Bolivia is close to -0.01. This result suggests that in this country the wage curve is inelastic and does not follow the international statistical regularity of wage curves.
A new marketing mix model to rescue the hospitality industry: Evidence from Egypt after the Arab Spring
2017
After January 25th 2011 Egypt witnessed political, economic and social instability leading to drastic consequences in the hospitality and tourism industry. Thus unstable situation reflected on the deteriorated occupancy percentages that led to declined profit margins, higher employee layoffs and degraded quality of product and services. The objectives of this research is to examine how the Egyptian hospitality properties manage this dilemma through their marketing practices, and to propose a new marketing mix model that adds new layers of depth to the traditional marketing mix model. A methodological framework was designed to help in the assessment process of management practices pertaining…
The economic impact of audit failures
2022
This paper examines the economic consequences associated with an audit failure in the field of statutory auditing services, by analyzing changes in the audit firm’s market share around the time of the investigation process undertaken by the Spanish Public Oversight Board. We explore the variations in audit market share by applying the difference in differences method to a treatment group of 70 sanctioned audit firms and a matched control group of 70 non-sanctioned audit firms. The period of analysis covers the years from 1999 to 2015. Our results show that the sanctioned audit firms suffered a significant decrease in their relative number of clients. Moreover, this measure of market share d…
Acquisition of competencies with serious games in the accounting field: an empirical analysis
2018
El actual sistema de educación superior se basa en un aprendizaje activo por parte del estudiante enfocado al desarrollo de competencias genéricas y específicas. En este contexto muchos autores defienden el uso de simulaciones que favorezcan dicho aprendizaje y, los denominados «juegos serios» (serious games [SG]) se adaptan a este reto. Sin embargo, el empuje que cabría esperar por el desarrollo de las nuevas tecnologías y de la llegada de los denominados «nativos digitales» a las aulas no es coherente ni con su grado de implantación ni con la escasa investigación desarrollada sobre la efectividad de su uso. Los objetivos de este estudio son describir una experiencia docente de implantació…
The relationship between institutions and value creation in software development models
2018
Purpose The purpose of this paper is to analyse the possibility for firms to consider institutional settings to systematically direct dispersed individual efforts of discovery and invention towards objects (products or processes) of their interest in order to enhance their value creation capacity. Design/methodology/approach The authors conduct a comparative analysis of the different institutional settings within which software products are invented and produced – closed producer-centred model, open user-centred model, and hybrid interactive producer-user model. Findings The authors draw indications regarding the possibility to design institutional settings for value creation and the poten…
Attraction factors of shopping centers: Effects of design and eco-natural environment on intention to visit
2017
Purpose People visit malls not only to buy a product they need but also to enjoy the atmosphere or environment of the shopping center. Based on design and eco-natural environment, the purpose of this paper is to analyze the attraction factors of shopping centers. Design/methodology/approach The sample comprised 449 consumers from 25 different shopping centers in Bogota. The structural equation model (AMOS) enables the authors to discuss the influence of the design of green and natural spaces in the commercial management of shopping centers, given its positive and significant effect on the intention to visit. Findings Shopping centers are, by definition, spaces with a high level of design o…
Estimation of Value-at-Risk on Romanian Stock Exchange Using Volatility Forecasting Models
2013
This paper aims to analyse the market risk (estimated by Value-at-Risk) on the Romanian capital market using modern econometric tools to estimate volatility, such as EWMA, GARCH models. In this respect, I want to identify the most appropriate volatility forecasting model to estimate the Value-at-Risk (VaR) of a portofolio of representative indices (BET, BET-FI and RASDAQ-C). VaR depends on the volatility, time horizon and confidence interval for the continuous returns under analysis. Volatility tends to happen in clusters. The assumption that volatility remains constant at all times can be fatal. It is determined that the most recent data have asserted more influence on future volatility th…