Examinando por Autor "Castilla-Polo, Francisca"
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Ítem An empirical approach to analyse the reputation-performance linkage in agrifood cooperatives(ELSEVIER, 2018-05-26) Castilla-Polo, Francisca; Gallardo-Vázquez, Dolores; Sánchez-Hernández, M. Isabel; Ruiz-Rodríguez, M del ConsueloThe concept of corporate reputation is rarely applied to cooperative companies. This paper analyzes the implications of a good reputation in their performance. Specifically, it focuses on olive oil cooperatives in Spain, where the need for differentiation makes them key subjects of study. The structural equation method and the partial least square technique are used to empirically test a theoretical model linking cooperative reputation to performance in a twofold multidimensional way. On the one hand considering that the cooperative reputation is reflected on four variables: innovation, certification systems, social responsibility and awards. On the other hand the financial aspects of performance have been considered but also the non-financials, to take into account the specific nature of these companies. The outcomes obtained for the representative sample of the sectorof 76 cooperatives in Spain, demonstrates that reputation has been well approximated by the four variables included in the model and it is indeed directly and positively related to the cooperative performance. These findings serve for positioning reputation as a novel key performance indicator for Coopmanagers, indicator that also allows to be used at the same time in the imminent need for differentiation of this industryÍtem Análisis de la divulgación de información sobre elementos intangibles en los bancos del IBEX 35. Un enfoque basado en la utilidad(Jaén : Universidad de Jaén, 2016-01) Ruiz-Rodríguez, María-del-Consuelo; Castilla-Polo, Francisca; Universidad de Jaén. Departamento de Economía Financiera y Contabilidad[ES] Esta Tesis Doctoral está centrada en analizar la información divulgada voluntariamente por los bancos que cotizan en el IBEX 35 sobre los elementos intangibles con el objetivo de poder conocer cómo están divulgando este tipo de información, en su caso, y cuál es la utilidad que se le asocia. Como novedad nuestra Tesis incorpora el número de fuentes revisadas con los informes divulgados voluntariamente por dichos bancos utilizando el análisis de contenido completado con pruebas estadísticas para el período 2010-2012.Ítem Classroom learning and the perception of social responsibility amongst graduate students of management accounting(MDPI, 2020-08-31) Castilla-Polo, Francisca; Ruiz-Rodríguez, M Consuelo; Moreno, Alonso; Licerán-Gutiérrez, Ana; Cámara de la Fuente, Macario; Chamorro Rufián, Eva; Cano-Rodríguez, ManuelThis study analyzes how learning about social responsibility (SR) can modify the perceptions of university students about the importance of responsible behavior on the part of companies. To this end, a questionnaire was designed and administered to Management Accounting students before (n = 128) and after (n = 71) receiving two training activities on SR. The descriptive results obtained testify to the importance of SR in the views of the sampled students, both before and after receiving the specific learning in SR. In this latter moment, students demonstrated a vision highly committed to the need for SR to be part of the economic agenda. The results also show that there was a significant change in the perception of SR and its implications in terms of benefits and costs before and after receiving the training. All of this suggests that SR training has partially modified students’ perceptions of SR. This paper provides important insights that could be leveraged by university and business school managers for the purpose of designing or modifying curricula related to SR. At the same time, it evaluates the potential of SR learning as a tool for modifying attitudes.Ítem Content analysis within intangible assets disclosure: a structured literature review(EMERALD PUBLISHING, 2017-07-10) Castilla-Polo, Francisca; Ruiz-Rodríguez, Mª del ConsueloPurpose – In this paper, the authors analyze the use of content analysis in disclosing voluntarily information on intangible assets, the intangible assets disclosures (IAD). The purpose of this paper is to conduct a structured literature review (SLR) that assesses the possibilities and limitations of content analysis. Design/methodology/approach – To that end, the authors analyze the existing literature on the topic in the main international databases. In all, 74 empirical articles utilizing content analysis as a research methodology for IAD were reviewed. Regarding the selection of sources, the authors should indicate that the SLR performed includes academic studies published in journals or presented at conferences and that are always subject to a double process of anonymous review. Findings – The obtained results indicate that despite the frequent use of content analysis in studies on IAD, its use does not meet all expectations. Research limitations/implications – The study synthesizes the research on content analysis for the case of information on intangible assets, offering an updated and global framework for future researchers through the SLR. Practical implications – Among other problems, the authors found its excessive emphasis on the amount disclosed in the annual report, ignoring other reports in which more information regarding intangible assets is available, such as in the case of the sustainability reports. Furthermore, the use of very different coding systems and its exclusive use without being combined with other methodologies are detected. These aspects affect the quality problems of the sources used, which directly results in the utility of the evidenced findings. Social implications – These conclusions allow the authors to conclude on the need to open different lines of study that review the use of content analysis in this topic. Originality/value – The work focuses on the quality of disclosures more so than on the quantity, offering a critical view that summarizes the utility of the employment of content analysis for this type of disclosure and its implications for future research on this topic. Despite previous studies, the authors highlight the new insights revealed from IAD research, especially since the seminal paper of Dumay and Cai (2014).Ítem Dise˜no de un modelo de reputación para cooperativas oleícolas(ELSEVIER, 2015-12-10) Castilla-Polo, Francisca; Sánchez-Hernández, María Isabel; Gallardo-Vázquez, Dolores; Ruiz-Rodríguez, M del ConsueloEl objetivo de este trabajo ha sido definir una escala de medida de la reputación de cooperativas oleícolas. La inexistencia de estudios previos y la trascendencia de la reputación como activo para las empresas en general y para las cooperativas almazareras en particular justifican nuestro interés y la oportunidad de esta investigación. Concretamente, se presenta un modelo causal integrado por 4 variables explicativas de este importante intangible, siendo la calidad, la innovación, los premios y la responsabilidad social, variable esta última a la que se presta una especial atención por ser causante, en cierto grado, de las primeras. Para validar empíricamente el modelo conceptual desarrollado se ha dise˜nado un cuestionario al que de forma anónima ha respondido una muestra representativa de directivos del sector. Mediante la técnica Partial Least Squares (PLS) se ha analizado tanto el modelo de medida como el modelo estructural. Los resultados obtenidos son satisfactorios en tanto que permiten verificar la relación directa de los comportamientos responsables de las almazaras con la percepción que tienen sus directivos de la reputación de la misma en el mercado.Ítem La divulgación de intangibles en entidades financieras: un análisis de contenido(ROUTLEDGE TAYLOR & FRANCIS GROUP, 2017-07-06) Castilla-Polo, Francisca; Ruiz-Rodríguez, Mª del ConsueloEn este estudio analizamos la divulgación de información voluntaria sobre intangibles que realizan los bancos que cotizan en el índice IBEX 35 bajo el marco de la Teoría de los Costes de Propiedad y de la Teoría de la Agencia. Mediante la metodología del análisis de contenido nos planteamos tanto revisar la información que divulgan actualmente, a través de seis categorías específicas, como conocer en qué informe y cuál ha sido su evolución en los últimos tres años para poder evaluar su comportamiento en el pasado más inmediato. Nuestros resultados corroboran que estas sociedades han publicado una reducida cantidad de información sobre intangibles dentro del período analizado, 2010-2012, así como la existencia de diferencias significativas según el tipo de informe utilizado para abordar tal revelación, lo que constituye una importante aportación por sus implicaciones sobre estudios previos centrados exclusivamente en el informe anual. Por otro lado, mediante la técnica ANOVA se ha planteado un modelo conceptual integrado por cinco predictores para abordar la explicación de la divulgación de intangibles en función de las dos teorías utilizadas: ROE, ROA, número de accionistas, número de accionistas que representan el 50% del capital y número de consejeros independientes. Sólo uno de ellos, el número de accionistas que representan el 50% del capital, ha sido validado empíricamente, lo que viene a justificar la participación de la Teoría de la Agencia en la explicación de este tipo de prácticas y las diferencia de otros tipos de divulgación voluntaria donde ambos marcos teóricos vienen siendo corroborados.Ítem Do well-reputed companies carry out higher quality social reporting? An empirical approach(EMERALD PUBLISHING, 2020-11) Castilla-Polo, Francisca; Ruiz-Rodríguez, Mª del ConsueloPurpose – The purpose of this research objective was to analyse social reporting within MERCO Business companies both from the point of view of the quantity of information disclosed and the references about their quality. This approach constitutes a novelty with respect to previous literature on the subject. Design/methodology/approach – This paper assesses how social reporting is being carried out by the companies included in the MERCO Corporate Reputation Business Monitor, MERCO Business, during the period 2014–2016. The methodological design include the construction of a weighted index based on two unweighted indexes related to the quantity revealed and the quality detected. In addition, this study integrates intellectual capital and social responsibility approaches in order to deep into these voluntary disclosures. Findings – While social reporting is considerable from a quantitative point of view within MERCO Business companies, they do not reach very high levels of quality, which is good to counteract the final value of the quantity–quality index that the authors’ propose. Research limitations/implications – In MERCO Business companies, quantity is not a proxy for quality within social reporting. In this sense, only considering both dimensions it will be possible to assess these disclosures in a more complete way. Practical implications – This study allows a more accurate and comparable view of social reporting than those studies that only focus on how much information is disclosed. Besides, it involves an important advance in the identification of the relative quality of social reporting, opening a new line of research that will be key to comparing this type of disclosures in a more homogeneous way. Likewise, the results can be applied in future studies in the intellectual capital field given the complementarity between both types of disclosures. Social implications – Likewise, these results will be of interest for future actions aimed at regulating the improvement of the quality of social reporting in the hands of managers, investors and regulators. Originality/value – The authors have tested the value of quality in social reporting using a weighted index amongst the most reputable companies in the Spanish scenario. These disclosures have been compared with and without the use of it in order to deduce its value to obtain valid conclusions about social reporting.Ítem Do well-reputed companies carry out higher quality social reporting? An empirical approach(Emerald Insights, 2020-12-10) Castilla-Polo, Francisca; Ruiz-Rodríguez, María ConsueloÍtem Una revisión histórico-descriptiva de las empresas pioneras en el tratamiento de intangibles(OMNIA SCIENCE, 2014-12) Castilla-Polo, Francisca; Ruiz-Rodríguez, Mª del ConsueloObjeto: La importancia y trascendencia de los elementos intangibles en los últimos años parece algo incuestionable para el entorno empresarial actual pero sí resulta cuestionable por qué no todas las empresas, dependiendo de su naturaleza, están abordando su tratamiento. Tratando de explicar desde el pasado la situación actual, nos centraremos en analizar el papel que las empresas han desempeñado en tal evolución. Diseño/metodología: Se procederá a efectuar en un primer momento una revisión teórica de los orígenes del interés empresarial hacia elementos intangibles así como en segundo lugar un análisis de los motivos que argumentan tales empresas pioneras para abordar la gestión de estos elementos a través del estudio de casos. Aportaciones y resultados: Nuestros resultados corroboran tanto la existencia de una apuesta heterogénea entre las empresas pues observamos el predominio de asesorías y sociedades intensivas en conocimiento o tecnológicas, todas ellas de gran dimensión, como la existencia de diferentes motivos para el inicio de esta gestión de lo intangible entre los que sobresale el papel de comunicar a sus diferentes grupos de interés un capital no reconocido contablemente. Limitaciones: Sólo se han tratado aquellos casos de empresas pioneras más representativos a nivel internacional, por tal motivo consideramos necesario en un futuro la ampliación de los casos estudiados.Implicaciones prácticas: Nuestros resultados conllevan importantes implicaciones para orientar la investigación en este campo, pues suponen una llamada de atención para el análisis de aquellas empresas que no están gestionando sus intangibles. Implicaciones sociales: Nuestros resultados también constituyen una vía para guiar las actuaciones institucionales-políticas dentro de este tema, dada la relación entre intangibles y creación de valor. Valor añadido: El trabajo realizado contribuye a completar la investigación existente sobre el desarrollo de la evolución del interés empresarial en intangibles catalogando a las empresas pioneras y ofreciendo una explicación de los motivos ofrecidos para proceder a la gestión de estos elementos.Ítem La técnica Delphi para la validación de escalas de medida las variables innovación y reputación dentro de almazaras cooperativas(EDICIONES COMPLUTENSE, 2020-11-04) Castilla-Polo, Francisca; Ruiz-Rodríguez, Mª del Consuelo; Delgado-Marfíl, CarlosNuestro estudio analiza el papel de la innovación en el logro de un mejor posicionamiento estratégico de almazaras cooperativas a través de su reputación. La necesidad de diferenciación en la industria del aceite de oliva se considera una cuestión fundamental en su futuro. Lo anterior justifica nuestro objetivo de diseñar una escala de medida para abordar la medición de la innovación cooperativa al entenderla fundamental para mejorar la reputación de estas empresas y, por extensión, para diferenciarse en un mercado tan complejo como el del aceite de oliva. La metodología utilizada ha incorporado dos fases. La revisión bibliográfica ha sido fundamental para la creación de un modelo conceptual que vincule a estos dos activos: innovación y reputación. Como segunda etapa metodológica, la técnica Delphi con expertos del campo de la innovación y del ámbito cooperativo, nos ha permitido la adaptación de la literatura previa al caso concreto que nos ocupa. Nuestros resultados han validado una escala basada en indicadores mayoritariamente de tipo no financiero para abordar la medición de las variables innovación y reputación permitiendo a través de la misma tanto ayudar a una más adecuada gestión de la innovación por parte de los gerentes de almazaras como aprovechar el máximo beneficio en términos reputacionales.Ítem Testing social and environmental disclosure-reputation relationship: a longitudinal two-way analysis(Emerald Insights, 2020-04-22) Castilla-Polo, Francisca; Sánchez-Hernández, María IsabelPurpose: This paper reviews sustainability reporting understood as any type of social and environmental disclosures (SED) in its relationship with corporate reputation within the most reputed companies in Spain according to MERCO Business Monitor Ranking (2014-2016). Design/methodology/approach: To shed light on the relationship reputation-SED, two alternative models were tested, thought the use of Structural Equation Model (SEM) and Partial Least Squares (PLS), with longitudinal data. Findings: Both models supported the hypotheses although the model linking reputation to SED was slightly better, questioning the use of SED by reputation leader companies. Research limitations/implications: Our paper study the linkage, sign and causality, between reputation and SED by introducing two alternative models. SED and reputation are receiving considerable attention into the business scope, although their relationship is not agreed by previous literature. There are contradictory evidences that lead us to question the sense of this relation. Practical implications: Our contribution will be of interest to managers in terms of the value of this type of reporting from a strategic point of view. If reputation favours this type of disclosures, these will be issues to be considered in order to obtain a better competitive advantage through market differentiation. Social implications: The results will be of interest for future studies and actions aimed at regulating the improvement of this type of reporting in the hands of academics and practitioners but also investors and regulators. Originality/value: This study is an advance in the description of the SED-reputation relationship and contributes to this new line of research with new insights. Another contribution is the way to understand sustainability reporting. This paper analyses SED from the twofold point of view of the quantity of information and, the existing references about its quality, and adding the lag effect between both variables.Ítem The adoption of corporate social responsibility active learning methodology with management accounting students(Elsevier, 2022-01-28) Castilla-Polo, Francisca; Licerán-Gutiérrez, Ana; Ruiz-Rodríguez, M ConsueloThe aim of this paper is to integrate active methodology on corporate social responsibility (CSR) learning into management accounting studies. The linkages between sustainable management and management accounting demand those future managers integrate CSR into their training in an effective way, as they will become change agents for CSR. A representative sample of students at the University of Jaen has been selected in order to adopt CSR active learning, which allows us to draw conclusions about how they perceive CSR and its management. Qualitative methodology has been integrated in this project-based learning using flipped classroom. Our evidence full supports the validity of the CSR active learning methodology to create an effective learning context that involves professional and emotional competences, as the answers offered mainly included some relevant topics covered by CSR research and social and environmental accounting (SEA). This study contributes to previous literature assessing the potential of active methodologies in CSR learning. Also, it provides important insights for university and business school managers to design or modify curricula that are related to management accounting in line with sustainabilityÍtem The intangible index in bank management(OMNIA SCIENCE, 2019-12) Ruiz-Rodríguez, M del consuelo; Castilla-Polo, FranciscaPurpose: Our research objective is to perform a descriptive analysis of the information on intangible assets disclosed by Spanish banks indexed on the IBEX 35 as a step prior to the creation of which allows us to eventually create a specific disclosure index for this type of content during 2010-2012, the most critical years of the crisis in Spain. Design/methodology: In a first section of the methodology, it has been carried out a content analysis using five categories that cover all the terms that were considered the most relevant in the literature on intangible assets: concepts of intellectual capital, human capital, structural capital, relational capital and usefulness of information. This information has been the basis for the design of an index by categories and global as a second part of the methodological design. Findings: Our results found that the disclosure level of Spanish financial entities in terms of intangibles is reduced with an aggregate index of intangible assets of 0.2698 (between 0 and 1). Although, within the categories proposed it can be highlighted the priority role of the usefulness information index followed by the relational and human capital indexes. Research limitations/implications: The study focuses on 2010 to 2012, which conditions and justifies the results obtained for a period of crisis such as the one analyzed. Practical implications: Our results confirm that the financial entities have not bet for the use of the disclosure of information on intangibles during the crisis despite their potential value in order to guarantee a competitive business performance. Social implications: Managers of financial institutions may have a comparative vision of the disclosure of intangibles and adopt future disclosure policies that consider the value of this information. Originality/value: As the main contribution, this paper incorporates the results of a specific index on intangibles (both globally and specifically for 5 categories) for financial institutions. Our resultsopen future lines of research that analyze why not use this information for competitive purposes and, specifically, to gain confidence in a context as difficult as that experienced in the years of crisis studied