DEFC-Artículos
URI permanente para esta colecciónhttps://hdl.handle.net/10953/189
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Ítem Explaining stable accounting practices at the Mahou brewery, Madrid, 1890s to 1970s(Taylor & Francis, 2024) Quinn, Martin; Moreno, AlonsoGiven the generally ubiquitous practice of brewing, exploring accounting in breweries is useful to understand the evolution of accounting practices within firms over time. Breweries, many of which have survived for centuries, operate(d) in differing political, legal, professional and economic contexts, yet produce a relatively standardised product. A standard product but differing context may influence how accounting was practised within breweries over time, and some prior studies have adopted institutional concepts to explore the stability/change of brewery accounting. To date, much of the existing research is in an Anglo-Saxon context. This study contributes to a growing literature in other contexts by exploring Mahou, a Spanish brewer with the aim to examine how internal accounting practices were affected by a differing institutional context and the stability/change of these practices. The accounting records of Mahou reveal stable practices over the study period, despite change in its operating context. They also reveal an emphasis on meeting legal requirements, with less evidence of accounting information which may be useful for decision making. This conclusion is in apparent contrast to practices at other breweries of a similar period.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 IS THE FINANCING OF TOURISM BY INTERNATIONAL FINANCIAL INSTITUTIONS INCLUSIVE? A PROPOSAL FOR MEASUREMENT(TAYLOR & FRANCIS, 2016-11-25) Carrillo-Hidalgo, Isabel; Pulido-Fernández, Juan Ignaciothe growth of tourism has stagnated in financially excluded areas because of the difficulty local tourism businesses have in accessing the financial system. International financial institutions advocate the promotion of tourism as a development tool and in the fight against financial exclusion. This paper presents a tool for measuring whether the performance of these organisations is inclusive regarding tourism financing. The results obtained from applying this tool to the analysis of projects in Latin America and the Caribbean show that the financing provided for tourism projects in this region is not inclusive.Ítem 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.