Search results

This paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating effect of the country’s institutional quality.

The study adopted a longitudinal analysis of 19 countries, between 2010 and 2020, following a quantitative approach by using multiple linear regression with panel data.

Main findings indicate that the harmonization of public sector accounting through the adoption of IPSAS generates a positive effect on the corruption level in Latin-American countries, causing a reduction in their indexes of perception of corruption. The countries’ institutional context, as hypothesized, increases such effect, making it even more significant in the cases of partial adoption.

To improve accountability and decision-making in public sector entities overall, contributing to reduce corruption, IPSAS adoption requires an institutional environment favorable to take the best of their benefits.

The adoption of IPSAS in an environment with a high institutional quality, allows a greater effect in reducing corruption in the jurisdiction.

This study contributes by providing a comprehensive view of IPSAS and its impact on perceived corruption levels, expanding the existing research to Latin America, where corruption is generally high and IPSAS may contribute to reduce it. It makes an important addition by defining and considering an index of the country’s institutional quality, providing evidence that when this is high, the context enhances the work of institutions, including IPSAS, to fight corruption.

Data used to develop the case included primary data from employees and leaders of AJE, a Peruvian-based beverage products manufacturer. The case company is not disguised; actual employee names and titles are used. The company provided financial and product data and photos.

The AJE Group’s initial launch of its Amayu Peruvian superfruit drinks into the American market, in partnership with Amazon, fell short of company expectations. Company leadership sought to reevaluate their strategy and determine how to modify their approach to achieve a higher level of success. They were considering whether a “blue ocean” strategic approach, which they successfully implemented in the past in the Peruvian market, might work in the US market.

This case is designed for an undergraduate international business or strategic management class. With the financial data, the case is also comprehensive enough to serve as an early case on international business in the strategic management capstone course. Before completing the case, business students should complete principles courses in the business core including marketing, accounting, finance and management.

This study aims to identify the influence exerted by the performance of human resources (HR) through effectiveness and efficiency in the success of business projects in Mexico.

The methodological design was quantitative, explanatory, observational and transversal, where a sample of 502 was used. A structural equation model (SEM) was developed using the statistical software AMOS v25 to test the hypothesis. SPSS v25 was used for data analysis. Regarding the goodness and fit indices of the SEM, χ² = 388.83/df = 143; χ²/df = 2.71; p < 0.001; GFI = 0.92; AGFI = 0.91; CFI = 0.96; TLI = 0.95; NFI = 0.94; IFI = 0.96; RMSEA = 0.05; RMR = 0.04; SRMR = 0.03, which turned out to be acceptable.

Through the results obtained through the SEM, it is shown that there is a positive and significant relationship between the performance of HR through their effectiveness (r = 0.65, p < 0.01) and efficiency (r = 0.64, p < 0.01) with respect to the success of the business projects. Likewise, the effectiveness of HR has a positive and significant influence on the efficiency (ß₂ = 0.46; p < 0.001) and the success of business projects (ß₃ = 0.89; p < 0.001) in Mexico. In the same way, efficiency positively and significantly influences the success of enterprises (ß₄ = 0.35; p < 0.001) in Mexico.

In this research, only the performance of the HR was assessed through efficiency and effectiveness as one of the variables that intervene in the development of the business project, and that is one of the main factors of analysis to achieve the success of the enterprise. In this sense, the results are limited to the extent that the findings can be generalized to business projects that are developed in different entities such as universities, incubators and other instances that promote the development of business projects and thereby guarantee success. In this sense, it is considered to carry out more research regarding these variables and others that can study the phenomenon and generate new scientific research.

HR performance is considered as one of the main factors that allow the success of business projects. However, some practical limitations are determined by the vision, strategies, as well as the orientation that entities such as universities, and incubators, among other organizations, determine to develop the business project and thus guarantee its success. Other practical implications lie in the leadership that the entrepreneur exercises in his/her work team and collaborators to generate synergy between them considering culture and identity, as well as the commitment to the business project.

The findings are relevant and of great value because they support entrepreneurship models, giving an alternative focus in the study to achieve success, specifically in the state of Guanajuato, which represents one of the main states that have with a greater number of ventures focused on the automotive, food, leather and footwear cluster, among other SMEs that promote business projects and is one of the main states of the Mexican Republic that contributes to the economic development of the region as well as the nation. Likewise, the study is relevant because there is currently not enough research focused on the variables analyzed on the success of business projects in the Mexican context.

The goal of this work is to evaluate how corporate social responsibility (CSR) affects competitive performance in Nigeria's banking industry, with innovation capability acting as a mediator and environmental uncertainty as a moderating factor.

The banking industry in Nigeria served as the site for the empirical investigation. Employees at deposit money institutions received a questionnaire. Direct and mediating effects and the moderating role were thus examined utilizing a final sample of 267 cases using consistent partial least squares structural equation modeling with ADANCO 2.2.1.

The data shows that CSR has both a significant strategic impact on innovation capability and a competitive innovation capability. In contrast, the outcome shows a strong effect of CSR's strategic character on performance in the marketplace. Furthermore, evidence for mediating and moderating effects was provided.

The study was restricted to Nigerian banking institutions. Additionally, data on competitive performance were acquired from employees' perspectives, while considering the competitive performance of their rivals.

The primary contribution of this paper is the empirical investigation of the mediating impact of innovation capability and the moderating function of environmental uncertainty in banking organizations that use a CSR strategy to attain competitive performance.

This bibliometric study aims to analyze publication trends, active countries, collaborations, influential citations and thematic evolution in learning analytics (LA) research focused on higher education (HE) during and after the COVID-19 lockdown period.

From the Scopus database, this bibliometric analysis extracts and evaluates 609 scholarly articles on LA in HE starting in 2019. The multidimensional process identifies the scope impacts, advancing the understanding of LA in HE. An analysis of co-citation data uncovers the key influences that have shaped the literature. This study uses the stimulus-organism-response (SOR) theory to suggest future research directions and organizational adaptations to new LA technologies and learner responses to LA-enabled personalized interventions.

Learning analytics are becoming important in the HE environment during and after the COVID-19 lockout. Institutions have used LA to collect socio-technical data from digital platforms, giving them important insights into learning processes and systems. The data gathered through LA has assisted in identifying areas for development, opening the path for improved student success and academic performance evaluation and helping students transition to the workforce.

The study’s concentration on the post-COVID-19 timeframe may lead to paying attention to potential pandemic developments. Nonetheless, the findings provide a thorough picture of LA’s contributions to HE and valuable ideas for future study initiatives. Future research with the SOR framework suggests areas for additional study to maximize LA’s potential in diverse HE situations.

This study adds to the growing corpus of knowledge on learning analytics in HE, especially in light of the COVID-19 lockdown and its aftermath. By using bibliometric analysis, the study provides a complete and evidence-based understanding of how LA has been used to address challenges related to HE. This study uses bibliometric analysis and SOR theory to appraise and map HE learning analytics research. The selected study themes can help scholars, educators and institutions shape their future efforts to improve teaching, learning and support mechanisms through learning analytics.

While existing research in organizational behavior has explored such constructs as perceived social impact and extra-role behaviors, there remains a limited understanding of how employees can make positive changes inside and outside the organization within their professional roles. This study aims to bridge the existing research gap by introducing a novel construct, Employee Social Impact Behavior (ESIB), alongside developing and validating a corresponding scale, the Employee Social Impact Behavior Scale (ESIBS), to measure employees' contributions both within their organizations and toward broader societal welfare.

The authors used Hinkin’s (1998) psychometric methodology to develop and validate the ESIBS. The process encompassed initial item generation, item reduction with reliability estimation, confirmatory factor analysis and convergent and discriminant validity examination. The authors used data from diverse samples to find that the ESIBS had a consistent unidimensional structure.

The scale exhibits both convergent and discriminant validity, and criterion-related validity is demonstrated through the scale’s relation with related constructs such as perceived social impact and extra-role behaviors. Overall, the ESIB is found to be a reliable and valid measure.

This study unveils a validated ESIB construct, serving both researchers and practitioners to assess impactful employee behaviors within organizations and toward society. This marks a pivotal enhancement in measuring contributions that extend beyond traditional organizational roles to broader societal change.