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The purpose of this paper is to examine an employee's unique experience of being engaged in their work.

Following Yin's case study design method, researchers collected documents, conducted semi‐structured interviews and recorded observations at a large multinational service corporation ranked as one of the best places to work. Post data collection, content analysis is used to interpret engagement efforts and experiences. Work by Kahn and Maslow are integrated as conceptual frameworks.

Post analysis, three themes emerged: relationship development and attachment to co‐workers, workplace climate and opportunities for learning. Findings highlighted the development of relationships in the workplace, the importance of an employee's direct manager and their role in shaping organizational culture and the critical role of learning in an engaged employee's interpretation of their work. Scaffolding and discussion of an emergent model is provided.

Three propositions for human resource development (HRD) research and practice are presented: first, environment and person interact to create engagement or disengagement; second, an employee's manager plays a critical role in developing engagement; and third, personality can effect engagement, however, everyone can engage. An integrated model is proposed as a synthesis of findings providing HRD researchers and practitioner's opportunity to re‐examine current engagement efforts. Specific action steps are outlined to spur further theory building and organizational practice.

The objective of the emergent model is to provide researchers and practitioners a new framework to consider, grounded in both early and contemporary theories of engagement. The emergent model could serve as the basis for new strategies and structures related to engagement development and could shed new light on how employees interpret the experience of engagement in work. This research is the first known qualitative study of employee engagement in the HRD literature, second only to the original qualitative research by Kahn.

Under club president Florentino Pérez, Real Madrid Football Club appeared to utilise the proto-image of the firm (PIF) management approach. Such a strategy embraces the use of branding, values and mid- to long-term planning to generate income. In the case of Real Madrid, the strategy comprised the recruitment of 'Galácticos', which helped it to become the world's number one club in terms of both turnover and profile. Although the strategy delivered success economically, questions remain regarding its sustainability for a sporting organisation.

This paper investigates whether the greater flexibility of International Financial Reporting Standards (IFRS) in contrast to accounting models that were used before those standards became mandatory meant a significant change in the magnitude of accruals recognized in the accounting income.

18,126 observations are analyzed on 1,881 non-financial companies in 19 European countries in 2000–2012. A difference-in-differences regression method is used. The treatment sample includes companies that were required to adopt IFRS as from the 2005 fiscal year, while the control sample comprises companies that voluntarily adopted IFRS prior to 2005.

Compared to prior accounting standards, the mandatory adoption of IFRS increased the absolute value of accruals. This result is seen only in those companies where the magnitude of accruals is negative. The observed effect is independent of the degree of similarity between IFRS and prior standards.

This paper complements the literature analyzing the effect of IFRS on the financial statements and on the financial-economic indicators of companies. It analyzes the component of accounting income that is most sensitive to the use of professional judgment: accruals. Focusing on observed accruals helps avoid an error in measurement that can be made when working with the discretionary component of accruals. Additionally, a longer time horizon than in previous studies is considered.

Este trabajo investiga si la mayor flexibilidad de las Normas Internacionales de Información Financiera (NIIF) respecto a los modelos contables que se empleaban antes de que dichas normas fueran obligatorias supuso un cambio significativo de la magnitud de los ajustes por devengo reconocidos en el resultado contable.

Se analizan 18.126 observaciones de 1.881 empresas no financieras de 19 países europeos en 2000–2012. Se utiliza la metodología de regresión del tipo diferencia en diferencias. La muestra de tratamiento incluye empresas que adoptaron obligatoriamente las NIIF, lo que tuvo lugar en el ejercicio contable 2005, y la muestra de control está compuesta por empresas que las adoptaron voluntariamente antes de 2005.

Con respecto a las normas contables previas, la adopción obligatoria de las NIIF incrementó el valor absoluto de los ajustes por devengo. Este resultado se observa solamente en el grupo de empresas donde la magnitud de los devengos es negativa. El efecto observado es independiente del grado de similitud entre las NIIF y las normas previas.

Este trabajo complementa la literatura que analiza el efecto de las NIIF sobre los estados financieros y los indicadores económico-financieros de las empresas, analizando el componente del resultado contable más sensible al uso del juicio profesional: los devengos. El hecho de centrarse en los devengos observados permite evitar el error de medición en el que se incurre cuando se trabaja con el componente discrecional de los mismos. Adicionalmente, se analiza un horizonte temporal más amplio que en trabajos previos.

Population censuses collect socio-demographic and economic information regularly and in an institutionalized manner. The decision of what topics to include in their questionnaires reflects political priorities, but also it is a materialization of symbolic power (Bourdieu, 1991; Loveman, 2005). Gender practices – including budgeting, policy-making, implementation and monitoring of programs – depend significantly on census results. Understanding the institutional dynamics of public statistics sheds light on structural obstacles to exercise gender rights. To study this phenomenon, the authors look at the last century of the Brazilian and Ecuadorian censuses. The research provides a better understanding about the process of including or rejecting questions related to gender, specifically the arguments used in the process of selecting questions. Brazil and Ecuador were chosen because of the different profiles of each of their statistical institutions. The Brazilian institute, IBGE, is a larger, stable and semi-autonomous statistical office; Brazil has conducted population censuses since the nineteenth century. The Ecuadorian institute, INEC, is a smaller and more politically dependent statistical office; it has conducted population censuses since 1950.

Using archival analysis within the questionnaires and interviewing key demographers, activists and statisticians in both countries, the authors argue that the presence or absence of gender questions in the Brazilian and Ecuadorian censuses is historically and politically contingent. In contrast to the dominant narrative that suggests that changes in the vision of public statistics is correlated with the modernization of the state, it appears that the statistical visibility of gender issues in each society does not follow a linear path.

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.

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.

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.

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.

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.

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.

The purpose of this study was to compare the evolution of the scientific production of Costa Rica and Panama, from Central America and Paraguay and Uruguay, from South America in the period 2000–2018. To achieve this, first, a bibliometric mapping was performed using the Web of Science (WoS) database. Second, the triple helix model was used to determine whether there are similar patterns or marked differences in the distribution of this type of publications in the helices of government, academia and industry.

The steps followed in this study were as follows: design and application of an algorithm to perform WoS downloads; download the publications using the country descriptor; process data using R and VOSviewer; design of a profile of the selected countries based on indicators; and use of the triple helix model to determine the weight of the scientific production.

The data found corroborate that the small technoscientific worlds examined do not have the minimum Science & Technology personnel nor the capabilities in infrastructure and technological equipment, and that expenditure in this area is minimal and for these reasons, the production in the WoS is low.

Studying the small technoscientific worlds from a bibliometric perspective allows generating inputs to diagnose the state of these countries in this area, as no evidence of similar studies in these countries was found in Scopus or the WoS. Likewise, examining scientific production from the triple helix model makes it possible to identify the weaknesses of each actor, and the results can contribute to the design of better public policies.

The purpose of this paper is twofold: first, to compare the assessment in two subjects of the Business Administration Degree between Finland and Spain and, second, to test whether there are factors such as gender, age, subject, students’ motivation, or preferences that may have an impact on the assessment.

A survey was designed for students enrolled in Statistics and Financial Accounting subjects in the two universities, and multivariate statistical analysis were run.

First, coursework marks are higher than the final examination marks. In both universities and subjects, learning is enhanced by student involvement in coursework activities that are directly related to the learning outcomes. Second, there are differences in assessment by culture, gender, and type of subject. Finnish students are more used to work in teams and apply varied teaching resources than Spanish students.

The sample size and the analyses are from two subjects in two universities. More similar studies are needed to generalize the findings.

There are several implications for Higher Education. First, university policymakers should design training courses on the good implementation of new assessment processes and criteria in order to align learning objectives and assessment criteria. Second, teachers from different countries should openly discuss their manner of assessment and promote creativity and innovation in their methodologies to assess learning outcomes. Third, students should engage with deeper learning and competence development in subjects. This will contribute to their future employability.

Our findings not only question the concept of assessment validity and the compulsory relationship between assessment and learning but also provide suggestions to improve assessment criteria.

Farmers in Colombia have faced economic instability due to a long-lasting armed conflict. An attempt to support the rural community has been through the creation of productive alliances – a strategic association between small-scale producers and anchor companies with the assistance of the private and public sectors. By closely examining the Association of Guarupay Palm Growers (ASOPAY)'s financial cash flows, this study investigates the challenges faced by small-scale agribusinesses in an emerging economy.

This study addresses the situation of ASOPAY, an oil palm productive alliance formed by families displaced by the Colombian armed conflict and relocated in the eastern foothills of the Andes Mountains. By closely examining ASOPAY's financial flows, the article sheds light on the economic incentives enhancing the cohesion of the small-farmers’ association.

A key finding is the critical role played by institutional efforts focused by promoting policies to enhance producers income. In addition, technological transfers made through technical assistance programs may improve the association's profitability by enhancing agronomic practices, while decreasing palm mortality and disease incidence.

The relatively small sample used in the study might rise concerns regarding the generalization of the outcomes. However, the authors implemented strategies to overcome these limitations by incorporating the inputs from experts on the oil palm supply chain in Colombia and from experts in rural development.

To the authors' knowledge, this is the first study analyzing the financial success of small farmers in post-conflict zones.

The purpose of this article is to analyze the effects of financing policy and countries' institutional–financial characteristics on earnings management (EM) practices in Latin American companies.

The GMM estimator was used according to Arellano and Bover (1995) for panel data on a sample of 983 Latin American companies between 1995 and 2017.

Leverage and short-term debt have a negative and nonlinear effect on EM practices. Nonlinearity suggests that firms with high levels of leverage and short-term debt carry out positive discretionary accruals. Countries' institutional and financial development reduces EM practices. Mandatory IFRS adoption also reduces these practices and mitigates the effects of the low institutional and financial development on EM.

These results reveal the relevance of companies' financing policy as a means of controlling EM practices. Results also suggest that policy effectiveness decreases with leverage and short-term debt. It is suggested that policymakers design financial policies aimed to promote institutional and financial development as a means of systematic control over EM activities, which also includes IFRS.