María Angela Prialé, Angela Vera Ruiz, Agustin Espinosa, Joanna Noelia Kamiche Zegarra, Gustavo Adolfo Yepes López, Adrián Marcelo Darmohraj and Carlos Ivan Flores Venturi
This study aims to present the development and validation of a scale to measure the attitudes of Latin American business students toward sustainable management practices in the…
Abstract
Purpose
This study aims to present the development and validation of a scale to measure the attitudes of Latin American business students toward sustainable management practices in the economic, social and environmental dimensions.
Design/methodology/approach
Using a nonprobabilistic sample, the appreciation for sustainable practices in students (ASP-S) scale was administered to a total of 653 undergraduate and graduate business students in Argentina, Colombia, Mexico and Peru. A range of psychometric validity (construct, convergent and discriminant) and reliability criteria were applied.
Findings
Construct, convergent and discriminant validity was obtained from the ASP-S scale across all samples. During the internal validation process, two factors were found: systemic consciousness (ten items) and sustainable business leadership (nine items), both of which obtained acceptable reliability indices. The resulting structure is equivalent in all four countries.
Originality/value
The instrument can be applied by educators and learning assurance areas to diagnose and measure the effectiveness of pedagogical strategies used in sustainability courses taught at Latin American business schools. As a result, it has applications for curriculum design. As a valid and reliable instrument set in the context of regional business praxis, it can promote an understanding of sustainable behaviors and practices in future Latin American leaders.
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Gustavo Adolfo Yepes-López, José Luis Camarena, Julián Mauricio Cruz-Pulido, Luz Jeannette Quintero-Campos, Virginia Lasio, Jorge Rodriguez, Jack Zambrano-Vera, Consuelo Adelaida García de la Torre, María Matilde Schwalb-Helguero, María Ángela Prialé, José Solís-Sierra, Maruzella Rossi-Undurraga, Roberto Carvajal-Ramos, Pedro Javier Martinez, Victoria González-Gutiérrez, Rogelio Sánchez-Reyna, Griselda Lassaga and Nicolás Beltramino
This article aims to report on the development and validation of a bribery measurement index for the business sector, which, based on institutional theory, seeks to overcome the…
Abstract
Purpose
This article aims to report on the development and validation of a bribery measurement index for the business sector, which, based on institutional theory, seeks to overcome the limitations of traditional measurements, recognizing the dynamics that originate the phenomenon and identifying process components.
Design/methodology/approach
To construct the index, correlational and principal component analysis techniques were used, as well as rigorous statistical tests, validating the instrument in a sample of 2,963 companies in Latin America, including Argentina, Colombia, Chile, Ecuador, Guatemala, Mexico and Peru.
Findings
The result was an instrument composed of two dimensions: (1) anti-bribery game rules, composed of regulations knowledge and anti-bribery efforts, and (2) bribery as a perceived habit, allowing an objective representation of reality due to its internal consistency, concurrent and discriminant validity.
Practical implications
This instrument is one of the few that focuses on measuring bribery in the business sector in terms of corrupt practices, applicable for both public and private institutions to promote game rules against bribery. Additionally, the proposed theoretical model can be used to measure other phenomena with similar characteristics.
Originality/value
This article empirically highlights different variables that make bribery possible. The results can be helpful in the design of strategies to prevent this type of behavior. It also highlights the importance of designing mechanisms to record information related to bribery and the different expressions of corruption in order to explain its different nuances.
Propósito
Este artículo informa sobre el desarrollo y validación de un índice de medición de soborno para el sector empresarial, que, basado en la teoría institucional, busca superar las limitaciones de las mediciones tradicionales, reconociendo las dinámicas que originan el fenómeno e identificando los componentes del proceso.
Diseño/metodología/enfoque
Para la construcción del índice se utilizaron técnicas de análisis correlacional y de componentes principales, así como rigurosas pruebas estadísticas, validando el instrumento en una muestra de 2.963 empresas de América Latina, entre ellas Argentina, Colombia, Chile, Ecuador, Guatemala, México y Perú.
Hallazgos
El resultado fue un instrumento compuesto por dos dimensiones: (1) reglas de juego antisoborno, compuestas por conocimiento normativo y esfuerzo antisoborno (2) soborno como hábito percibido, permitiendo una representación objetiva de la realidad debido a su consistencia interna, validez concurrente y discriminante.
Originalidad/Valor
Este artículo pone en evidencia empírica diferentes variables que hacen posible el soborno. Los resultados pueden ser útiles en el diseño de estrategias para prevenir este tipo comportamiento, también destaca la importancia de diseñar mecanismos para registrar la información relacionada con la lucha contra el soborno.
Implicaciones prácticas
Este instrumento es uno de los pocos que se enfoca en medir el soborno en el sector empresarial en términos de prácticas de corrupción, útil para instituciones tanto públicas como privadas para promover mejores reglas de juego en contra del soborno. Adicionalmente el modelo teórico propuesto puede ser utilizado para medir otros fenómenos con características similares.
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…
Abstract
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.
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María Eulalia Chávez Rivera, María del Mar Fuentes Fuentes and Jenny María Ruiz-Jiménez
The purpose of this article is to determine the factors in the context of entrepreneurship that are evident in Ecuador, a country that has the highest rate of female…
Abstract
Purpose
The purpose of this article is to determine the factors in the context of entrepreneurship that are evident in Ecuador, a country that has the highest rate of female entrepreneurship worldwide with 34% according to the Global Entrepreneurship Monitor (GEM) (2019).
Design/methodology/approach
A qualitative study was carried out with 39 cases, applying in-depth personal interviews and focus groups to selected cases in the main cities of Ecuador.
Findings
The results suggest that “mumpreneurship”, copreneurship and sustainable thinking arise in response to the environment. Deepening then in the perspective of the 5M proposes by Brush et al. (2009) that give us a framework of the macroenvironment of women entrepreneurship and offers a holistic understanding of women's entrepreneurship, adding a sixth “M” which is “Environmental Thinking” or the environmental thinking that is present in the current context.
Originality/value
This article is one of the first to analyse the context of female entrepreneurship in Ecuador and determine the context factors that influence the identification of opportunities and the exploitation of entrepreneurial opportunities. It also presents the expectations and challenges of the women who shape the authors’ case studies and give voice to Ecuadorian women. Consequently, this research will support the configuration of policies that supports each of the stages of women's entrepreneurial processes.
Propósito
Este artículo pretende determinar los factores del contexto del emprendimiento que se evidencian en el Ecuador, país que ostenta la tasa más alta de emprendimiento femenino a nivel mundial con un 34% de acuerdo al GEM (2019).
Diseño/metodología/enfoque
Se realizó un estudio cualitativo con 39 casos, aplicando entrevistas personales a profundidad y grupos focales a casos seleccionados en las principales ciudades del Ecuador.
Resultados
Los resultados sugieren que el “mumpreneurship”, el copreneurship y el pensamiento sostenible surgen como respuesta al entorno. Profundizando entonces en la perspectiva de las 5Ms propuesta por Brush et al. (2009) que ofrece una comprensión holística del emprendimiento de mujeres, añadiendo una sexta “M” que es el “Medioambiental Thinking” o el pensamiento ambiental que está presente en el contexto estudiado.
Originalidad/valor
Este artículo es uno de los primeros en analizar el contexto del emprendimiento femenino en Ecuador y determinar los factores del contexto que influyen en la identificación y en la explotación de oportunidades emprendedoras. Además presenta las expectativas y retos de las mujeres que configuran nuestros casos de estudio y dan voz a las mujeres ecuatorianas. En consecuencia nuestra investigación servirá de apoyo para la configuración de políticas que apoyen cada una de las etapas del proceso emprendedor de las mujeres.
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Opeyemi Femi-Oladunni, Pablo Ruiz-Palomino and Israel Roberto Pérez Jiménez
This study aims to identify how Spanish consumers’ extrinsic preferences for food have evolved by examining the extant literature on food preferences in Spain, focusing on…
Abstract
Purpose
This study aims to identify how Spanish consumers’ extrinsic preferences for food have evolved by examining the extant literature on food preferences in Spain, focusing on food-related attributes and food-related values.
Design/methodology/approach
This study is based on a synthetic review of the extant academic literature on Spanish consumer preferences for food-related attributes and food-related values from the mid-20th to the 21st century. This study uses key economic and social milestones that are most likely to influence food value chain actors to show how consumer preferences have evolved over the study period.
Findings
Spanish consumer food attribute preferences expanded as the food sector of the nation continued to grow, and value preferences showed a similar pattern from the mid-20th to the 21st century. The drivers of these preferences were trust, lifestyle, education (campaigns), sociodemographic factors and purchasing power.
Originality/value
Evaluating the extant literature’s contribution to consumer preferences for food-related attributes and values is important because it can aid in understanding the hierarchy and variety of consumers’ food preferences as well as the factors that drive these preferences. To the best of the authors’ knowledge, this study is the first to explore how Spanish consumer preferences evolved between the mid-20th and 21st centuries.
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Antonio Faúndez-Ugalde, Patricia Toledo-Zúñiga, Angela Toso-Milos and Francisco Saffie-Gatica
The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin…
Abstract
Purpose
The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).
Design/methodology/approach
The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.
Findings
In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.
Practical implications
The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.
Social implications
The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.
Originality/value
This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.
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Asma Alwreikat, Ahmed Shehata and Metwaly Ali Mohamed Edakar
This study investigates the effect of protection motivation theory (PMT) constructs on Arab women's feelings while seeking information during the COVID-19 pandemic.
Abstract
Purpose
This study investigates the effect of protection motivation theory (PMT) constructs on Arab women's feelings while seeking information during the COVID-19 pandemic.
Design/methodology/approach
The study has adopted a mixed-method approach using semi-structured interviews and a questionnaire to explore PMT constructs' impact on women's feelings while seeking information on COVID-19. Several tests, such as standard deviation, mean, skewness, kurtosis and persons, were used to check the reliability of data and inter-relationships between constructs.
Findings
The study results show a significant positive correlation between PMT constructs (perceived vulnerability, perceived severity, response efficacy, self-efficacy and response cost) with the feelings of Arab women during information seeking on COVID-19. However, the relationship between threat appraisal and feelings during information seeking was more substantial than coping appraisal and feelings during information seeking. The researchers hope that this study creates a baseline of cross-cultural studies on PMT constructs' effect on women's feelings while seeking health information.
Research limitations/implications
The current study was conducted on female participants only. While the study intended to examine Arab women's feelings during information seeking with PMT's application, the results may be affected by other factors that were not considered in the current study. Furthermore, the questionnaire was distributed in three Arab countries, which means that the results cannot be generalized in other geographical contexts. Therefore, similar studies need to be conducted in larger geographical areas as cultural factors may produce different results.
Originality/value
This study explores women's feelings while seeking COVID-19 information using the PMT constructs. As far as we know, this study is the first study to investigate Arab women's feelings while seeking health information during pandemics. PMT utilization is considered a new approach to discover and measure informational needs and feelings associated with it during pandemics.