DEFC-Artículos

URI permanente para esta colecciónhttps://hdl.handle.net/10953/189

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Entrepreneurial university ecosystems: does the country's level of development differently affect the students´ entrepreneurial intention A perspective from public universities in Spain and Mexico
(Inderscience Publishers, 2024) Huezo-Ponce, Lizzete; Montes-Merino, Ana; Rodríguez-Gutiérrez, Paola Isabel; Orozco-Gómez, Ma. Margarita
Entrepreneurial ecosystems in universities is a framework to understand since entrepreneurship is a viable career option after a crisis. However, public universities are vital institutions that provide education in all disciplines and receive most young people interested in learning. Thus, one question comes to mind when the unit of analysis is the public university in a developed country. Does the entrepreneurial university ecosystem matter to improve the entrepreneurial intention of their students?. This research frames a global sample of 436 students, 220 (Spain) and 216 (México) students. Suitable for Structural Equation Modeling. Findings suggest a significant relationship between Entrepreneurial University Ecosystems and the public university; the Theory of Planned Behavior TPB is a crucial mediator and the kind of country not moderate. It contributes to understanding the entrepreneurial contexts for public universities and allows to follow a classification of entrepreneurial university ecosystems as the university-based entrepreneurial ecosystems (U-BEEs.)
El reto de la Educación en Emprendimiento en la Universidad: percepciones del estudiantado de Educación
(Revista de Investigación Educativa, Universidad de Murcia, 2023) Peña-Hita, María Ángeles; Pegalajar-Palomino, Mª del Carmen; Montes-Merino, Ana María
Entrepreneurship education is a reality in higher education institutions, although it does not reach all students in the same way. Students of Education Degrees do not generally consider this option as a career option at the end of their university education. This paper analyzes the perceptions of these students on the entrepreneurial phenomenon, as well as their job expectations after their university studies. This is a quantitative, descriptive-correlational research, based on the survey technique using questionnaire (n=886). The results obtained indicate that these students have a good concept of entrepreneurs, although the data confirm that entrepreneurship and self-employment are not considered by the group analyzed a major option for accessing the labor market. However, there is an increase in the possibilities of entrepreneurship among students in their final years, who are close to entering the labor market. The limited professional expectations of this group stand out, centered mainly on joining public educational centers through a competitive examination. This reinforces the need to continue working on the entrepreneurial phenomenon in these students, since the efforts made by universities do not reach all students equally.
Emotional competencies and cognitive antecedents in shaping student’s entrepreneurial intention: the moderating role of entrepreneurship education
(Springer Nature, 2019) Fernández-Pérez, Virginia; Montes-Merino, Ana; Rodríguez-Ariza, Lázaro; Alonso-Galicia, Patricia Esther
This paper focuses on the analytic thinking of emotional competencies and their influence, in particular, in shaping university students’ entrepreneurial intentions, backed by an extended model of Ajzen´s Theory of Planned Behaviour, and analyses the moderating role of entrepreneurial education among the variables under study. The results, derived from an ex-ante and ex-post questionnaire addressed to Spanish university students engaged in a compulsory entrepreneurship course, were subjected to structural equation modelling analysis. Our findings show that entrepreneurship by university students is favoured by the development of their emotional competencies, due to the direct influence of the latter in shaping entrepreneurial intention and its positive impact on their cognitive antecedents (entrepreneurial attitudes and perceived self- efficacy), and suggest that students with a higher degree of emotional competencies who receive entrepreneurship education will have a more positive attitude towards entrepreneurship and will perceive themselves more capable of becoming entrepreneurs. The primary contribution of this paper is to spotlight the use of emotional competencies in encouraging entrepreneurship, and to heighten awareness of the positive effect of education on emotionally-competent students, a factor that should be taken into account to improve entrepreneurship education programmes.
The value of audit quality in public and private companies: evidence from Spain
(Springer, 2011-07) Cano-Rodríguez, Manuel; Sánchez Alegría, Santiago
This paper compares the value of audit quality, proxied by the selection of a big N auditor, to the external claimholders of private and public companies. Although the combination of a lower ownership concentration of public companies, the greater demand for financial information quality about these companies and their higher litigation risk can result in the expectation that audit quality should be more valuable for public than for private companies, the greater information asymmetry between the managers and the external stakeholders and the unavailability of alternative mechanisms for monitoring the managers can make external audit more valuable for the external claimholders of private companies. In this paper, we test these two competing views by analysing if banks and lenders take into account auditor selection in the formation of the cost of debt. Our results support the second view: we find that only private companies obtain a lower cost of debt when they are audited by a high-quality auditor. These results are robust to both endogeneity and unobserved firm-specific heterogeneity.
Do banks react to earnings quality in a privately-dominated context? A joint analysis of audit-related and accrual-based measures
(Emerald, 2016-08) Sánchez Alegría, Santiago; Lizarraga Dallo, Fermín; Arnedo Arjona, Laura; Cano Rodríguez, Manuel
Purpose Taking into account that debtholders bear most of the risks in the case of failure (Jensen and Meckling, 1976), earnings quality is valuable for debtholder decision makers as a monitoring mechanism and as a signal of credibility that reduces information asymmetries. In this sense, this paper aims to analyze whether banks carry out an earnings quality analysis in their lending decision processes and, in particular, how carefully they do it. Design/methodology/approach The authors focus on data from pre-bankruptcy companies because both earnings management and the potential costs faced by auditors increase considerably during the process towards failure. To test the hypotheses, the authors run separate multivariate regressions of price (cost of debt) and non-price (credit availability) lending decisions on different proxies for earnings quality. The authors use Big N and modified audit reports as a proxy for audit quality. Additionally, they use discretionary accruals as a proxy of accounting numbers quality. Findings The results show that banks do consider their borrowers’ quality of earnings, but they do it quite cursorily, that is, without taking advantage of all the possibilities offered by an effective combination of external and internal proxies. Research limitations/implications The inferences apply only to financially distressed private firms, so they are not generalizable to other contexts with low ownership concentration or with a less severe risk of failure. Practical implications The language used by the auditors in the audit report, particularly in generally accepted accounting principles violations, might not be clear enough for the user to undo the specific distortions in the financial statements. Originality/value The authors provide evidence of how banks incorporate earnings quality into their lending decisions, prior research has analyzed them either separately or from an equity market perspective. Moreover, the authors also add to the debt-covenant literature by explicitly showing that manipulation helps managers to achieve better lending conditions.
Overcoming the Lack of Identification in Bowman’s Paradox Tests: Heteroskedastic Behavior of Returns
(Emerald, 2005-10) Núñez Nickel, Manuel; Cano Rodríguez, Manuel
To date, the validity of the empirical tests that employ the mean‐variance approach for testing the risk‐return relationship in the research stream named Bowman’s paradox is inherently unverifiable, and the results cannot be generalized. However, this problem can be solved by developing an econometric model with two fundamental characteristics: first, the use of a time‐series model for each firm, avoiding the traditional cross‐sectional analysis; and, second, the estimation of a model with a single variable (firm’s rate of return), whose expectation and variance are mathematically related according to behavioral theories, forming a heteroskedastic model similar to GARCH (generalized autoregressive conditional heteroskedasticity). The application of this methodology for Bowman’s paradox is new, and its main advantage is that it solves the previous criticism of the lack of identification. With this model, we achieve results that agree with behavioral theories and show that these theories can also be carried out with market measures.
A review of research on the negative accounting relationship between risk and return: Bowman's paradox
(Elsevier, 2002-02) Núñez Nickel, Manuel; Cano Rodríguez, Manuel
A cornerstone in finance theory continues to be the positive relationship between risk and return in spite of Fama and French (The Journal of Finance 47(2) (1992) 427–65) and several later papers finding no relationship between the two variables. Twelve years earlier, Bowman (Sloan Management Review 1980, pp. 17–31) studied the same relationship from organization theory, achieving similar results with accounting data, and developing a whole research stream known as “Bowman's paradox”. This stream has contributed to some curious and interesting ideas that could also be applied to other different streams: new risk measures, managerial goal selection, response to the decline in the organization, diversification strategy on risk and return, among others. Similar to the financial stream, a number of researchers have tried to study this issue from the strategic management perspective. Their inconclusive results have generated a considerable controversy, keeping this research stream alive. In this work, we describe and explore this phenomenon from “Bowman's paradox”, theoretical explanations, criticisms and future orientations.
Author's reply
(Elsevier, 2003-06) Cano-Rodríguez, Manuel; Núñez Nickel, Manuel
This issue of Omega contains a commentary by P.L. Brockett, W.W. Cooper, K.H. Kwon, and T.W. Ruefli on the review of Bowman's paradox by Nickel and Rodrı́guez, published in the February 2002 issue of Omega. In their commentary, the authors describe an article, published in the 1992 issue of Decision Sciences but not covered by the review, and claim that they had previously overcome three of the outstanding problems noted in Nickel and Rodrı́guez's review. This reply to the commentary proves that the conclusions drawn in the review by Nickel and Rodrı́guez are relevant in spite of the Brockett et al. arguments against them. In this reply, we show that the paper by Brockett et al. neither explains Bowman's paradox nor resolves its underlying problems. First, the definitions of risk and return measures are mathematically linked, and second, a cross-sectional methodology is used. We also provide our opinion on what would be necessary to bear in mind in order to extend any conclusion from Bowman's paradox to beta's death and vice versa.
ADVANCE EMPLOYEE DEVELOPMENT TO INCREASE THE PERFORMANCE OF THE FAMILY BUSINESS
(Emerald, 2023) Núñez-Cacho Utrilla, Pedro; Grande-Torraleja, Félix; Moreno-Albarracín, Antonio; Ortega-Rodríguez, Cristina
Purpose – The search for competitiveness by family-owned companies has led us to research topics that may help these companies succeed. The management of human capital is undoubtedly one of the keys to success, and the practices of employee development (training, promotion, succession, career planning, mentoring and coaching) help improve the performance of these companies. Design/methodology/approach – This paper is based on studying a sample of 560 family companies and analyzing the relationship between performance of the family businesses and the use of employee development practices. The techniques used were confirmatory factor analysis and structural equation modeling. Findings – The results show that employee development has a direct effect on the indicators of performance in family companies. The authors have developed a series of practical implications for companies that justify investments in and efforts with regard to employee career development. Research limitations/implications – Family businesses need to understand the development needs of their employees. In addition, the very processes and tasks performed. The authors have developed a number of practical implications for companies that justify the investments and efforts made in employee career development. This work validates the usefulness of the use of certain practices for the development of employees in family businesses, allowing the company to generate human capital to build a competitive position in the market. Practical implications – The results of this study suggest that family businesses should understand the development needs of their employees and that various practices are available to help detect these needs. Family businesses should see individual development processes as an opportunity to improve the performance of employees, which could avoid conflicts in such businesses (Qiu and Freel, 2020). Companies should develop career and succession plans that enable these changes to be faced throughout the company, ensuring that when handover occurs, the candidates are sufficiently qualified in accordance with their career paths. The present research study shows that coaching is a powerful tool for improving performance. Moreover, mentoring appears to be an important part of employee development. For this reason, mentoring programs should be formally planned with designated objectives. In addition, family businesses should provide employees with real opportunities for promotion and the development of their skills and abilities, which is a way to retain nonfamily professionals (Ramankutty and Pujar, 2017). Social implications – Family businesses are a very important part of the productive activity of a country and their continuity is necessary to maintain employment and income. The management of people in family businesses is a key aspect for their success, therefore knowing the key aspects for the development of human capital will have a positive influence on maintaining employment and income. Originality/value –This paper addresses the study of people development processes in family businesses and proves its usefulness to improve performance, considering the formal planning of succession processes and professional careers, providing qualifications to candidates and ensuring that they are show satisfaction with their professional evolution in the company. Likewise, it is positive for family businesses to use coaching relationships, formally scheduled and employing a coach from abroad. The other tool that will favor the development of employees is mentoring, formally programmed, establishing objectives and properly studying the mentor’s profile. For this tool to be applied successfully, it is necessary to get the participants to commit to the mentoring process. Finally, the organization must provide its employees with real opportunities to promote, training them and developing their skills.
HOW DO WE MEASURE SOCIAL MANAGEMENT IN NON-PROFIT ORGANIZATIONS? A SCALE DESIGN BASED ON THE ONCE CASE
(Frontiers in Psychology, 2021-07-29) Moreno-Albarracín, Antonio Luis; Ortega-Rodríguez, Cristina; Álvarez López, José Carlos; Núñez-Cacho, Pedro
One of the most important current challenges facing non-profit organizations (henceforth, NPOs) is to demonstrate that resources are being used properly to fulfill their missions. The development of control mechanisms to facilitate the measurement of social goal fulfillment has thus become a priority. In this context, transparency and good governance are configured as essential strategic elements to build trust with different stakeholders. In this work, we show the value provided by management indicators as they have become a necessary tool to confirm that the use of resources, internal processes and decisions within NPOs are carried out with the highest levels of efficiency and excellence. Only in this way can social credibility be achieved. The success of an NPO is inextricably linked to the support of donors, users, public administration and society as a whole. To achieve our research objective, we build a measurement scale based on the case of the Spanish National Organization for the Blind (ONCE), one of the largest Spanish NPOs. Based on ONCE’s experience, we propose a management indicator model that covers all social dimensions. The model is empirically validated to standardize the indicators for the ONCE and for serving as a reference for other entities.
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 Consuelo
The 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 industry
The intangible index in bank management
(OMNIA SCIENCE, 2019-12) Ruiz-Rodríguez, M del consuelo; Castilla-Polo, Francisca
Purpose: 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
Do well-reputed companies carry out higher quality social reporting? An empirical approach
(EMERALD PUBLISHING, 2020-11) Castilla-Polo, Francisca; Ruiz-Rodríguez, Mª del Consuelo
Purpose – 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.
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, Carlos
Nuestro 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.
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 Consuelo
En 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.
Content analysis within intangible assets disclosure: a structured literature review
(EMERALD PUBLISHING, 2017-07-10) Castilla-Polo, Francisca; Ruiz-Rodríguez, Mª del Consuelo
Purpose – 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).
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 Consuelo
El 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.
Evaluating olive oil tourism experiences based on the segmentation of demand
(ELSEVIER, 2022-03) Pulido-Fernández, Juan Ignacio; Casado-Montilla, Jairo; Carrillo-Hidalgo, Isabel; Pulido-Fernández, María de la Cruz
In recent years, several research projects have undertaken to gain in-depth knowledge of the demand for olive oil tourism. With the development of olive oil tourism by companies with a vastly different background to that of the tourist sector, precise and accurate information is required in order to meet demand expectations satisfactorily and generate quality experiences. This paper presents the characteristics of four major clusters into which olive oil tourists can be divided and the assessments made by these tourists of the activities carried out, their overall olive oil tourism experience, the various elements of the destination they visited, and the destination as a whole. The results obtained show that, a priori, the reasons for engaging in olive oil tourism, educational background, employment, and age, are the most influential factors when it comes to evaluating such experiences.
Segmentation and characterization of tourists by spending composition in World Heritage Cities
(TAYLOR & FRANCIS, 2020-06-15) Pulido-Fernández, Juan Ignacio; Carrillo Hidalgo, Isabel; Mudarra-Fernández, Ana Belén
Spending has been one of the most frequently analyzed economic variables over the past decades in studies on tourism, and especially those related to cultural destinations. Over time, researchers has focused on identifying and understanding the factors that condition tourism spending as a key variable to ensure the multiplier effect of tourism on the territories and, therefore, the competitiveness of tourism destinations at a global level. Despite this, there are few studies on tourism segmentation according to tourists’ spending patterns, and even fewer when it comes to World Heritage Sites. Using model-based Gaussian clustering, this study identifies six clusters, which are subsequently characterized according to the socio-demographic characteristics of the tourists, the characteristics of these tourists’ trip and their level of satisfaction with different aspects of the destination. The study has focused on Úbeda and Baeza (Spain), based on information from 2,126 surveys conducted between June and September 2016.
Trip cultural activities and tourism expenditure in emerging urban-cultural destinations
(WILEY, 2015-06-03) Pulido-Fernández, Juan Ignacio; Cárdenas-García, Pablo Juan; Carrillo-Hidalgo, Isabel
Although tourism expenditure is determined by different factors, the literature has not analysed the extent to which trip cultural activities affect tourism expenditure in the destination. The focus of this paper is a microeconomic analysis performed in 14 emerging urbancultural destinations in Andalusia (Spain). The results confirm that there are activities related to cultural visits, attendance at events or gastronomic activities that determine tourism expenditure. These results guide the implementation of specific actions by the policy-makers in these destinations aimed at increasing the economic impact of tourism, based on the creation of high value-added tourism products to overcome their mere dependence on built heritage.

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