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Article
Publication date: 10 January 2018

Maria-Isabel Sanchez-Segura, German-Lenin Dugarte-Peña, Fuensanta Medina-Dominguez and Cynthya García de Jesús

This paper aims to address the use of modelling and simulation tools to enhance intangible process assets management by simulating and automating their characterization depending…

342

Abstract

Purpose

This paper aims to address the use of modelling and simulation tools to enhance intangible process assets management by simulating and automating their characterization depending on their quality and impact on an organizational business goal.

Design/methodology/approach

The authors conducted a study comparing two simulation-based approaches to characterize intangible assets: system dynamics and agent-based simulation.

Findings

Strategic business studies have not yet considered the use of simulation techniques to characterize the intangible assets at length. The proposed solution introduces significant improvements for strategic data visualization, providing company stakeholders with a practical and helpful prism through which to view an easily adaptable, cheap and meaningful source of information about their company’s process assets, and their behaviour based on operation indicators.

Practical implications

This research offers decision-makers in knowledge-intensive organizations alternatives for effective strategic decision-making and for leveraging prospective views based on the specification of the organization’s knowledge. To do this, stakeholders will be able to use very promising low-cost simulation-based tools to create practical scenarios and potential situations that generate inputs for debate and decision-making by senior and middle management.

Originality/value

This paper reports an unprecedented comparative study of system dynamics and agent-based simulation to speed-up the characterization of the intangible process assets based on their quality and impact on strategic goals. It stresses the benefits and implications of the use of these techniques for better strategic management.

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Article
Publication date: 6 January 2021

Maria-Isabel Sanchez-Segura, German-Lenin Dugarte-Peña, Antonio Amescua-Seco and Fuensanta Medina-Dominguez

Information technology/software (IT/SW) professionals use the business model canvas (BMC) to identify innovative digital solutions that improve their client’s business values…

358

Abstract

Purpose

Information technology/software (IT/SW) professionals use the business model canvas (BMC) to identify innovative digital solutions that improve their client’s business values. This paper aims to address the issue of considering, for a client company, the status of its intangible assets (IAs) in decision-making on the most innovative digital solution.

Design/methodology/approach

This paper provides a method (BMCIA-method) and a simulation tool (BMCIA-NetSim) to help IT/SW professionals identify and assess an organization’s IAs and their impact on the BMC of digital business.

Findings

IT/SW professionals used this approach, at 14 small and medium-sized enterprises (SMEs), to identify innovative solutions and add digital value to their businesses. They used the BMCIA to provide their clients (SME’s chief executive officer or chief operating officer) with a view of the BMC enhanced with the status of IAs. These expressed interest in the use of the BMCIA and underscore its importance for making better decisions while aligning IT and the business. A survey reveals how well the BMCIA-method performed during its use to discover the best solution to be developed at each SME.

Research limitations/implications

IAs affect the achievement of the business goal targeted using the BMC. If these are not identified, valued and properly aligned with the BMC blocks, critical information is hidden from the eyes of IT/SW professionals and their clients, preventing optimal decision-making on which is the best IT/SW solution to be implemented to add digital value to the client company.

Originality/value

This proposal is unique insofar as it outlines a simulation-based methodological and technical solution using software agents to simulate the impact of the intangible side of an organization on its business model.

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Article
Publication date: 23 June 2023

Inna Choban de Sousa Paiva, M. Isabel Sánchez-Hernández and Luísa Cagica Carvalho

With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the…

2044

Abstract

Purpose

With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the stakeholder theory, this study aims to determine the relationship between CSR information received by small and medium-sized enterprises (SMEs) and CSR's diffusion and the mediating role of environmental awareness in Angola as a country representative of the African context.

Design/methodology/approach

The empirical study analyzes managers' perceptions of 131 SMEs in Angola. The partial least squares structural equation modeling (PLS-SEM) is the method to assess the relationship between CSR information and its diffusion and the mediating role of environmental awareness SMEs in Angola.

Findings

The authors found strong evidence that CSR diffusion, and disclosure as one of CSR's related actions, heavily depends on the information received and managed by the firm. The authors also confirmed that environmental awareness puts pressure on SMEs to increase the SMEs' diffusion efforts.

Practical implications

The study points out the role of managers in promoting a responsible orientation of businesses in Angola for preserving the environment and improving the competitive success of SMEs.

Social implications

The social, economic and legal contexts of Angola are vulnerable. The findings raise concerns about whether governments and regulatory efforts improve the development of the strategies toward social responsibility of African firms and whether these firms also increase the role of SMEs in producing positive outcomes through CSR.

Originality/value

The results of this study contribute to a better understanding of the features of the strategic orientation of SMEs in Angola, necessary to enhance CSR and protect the environment. The conclusions highlight the potential role of managers in promoting a culture of ethics, social innovation and successful competition change in businesses.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 11 September 2017

Maria-Isabel Sanchez-Segura, Alejandro Ruiz-Robles, Fuensanta Medina-Dominguez and German-Lenin Dugarte-Peña

The purpose of this paper is to present the strategic intangible process assets characterization (SIPAC) methodology illustrated by an example of its application to the field of…

582

Abstract

Purpose

The purpose of this paper is to present the strategic intangible process assets characterization (SIPAC) methodology illustrated by an example of its application to the field of information technology (IT). This is a pioneering methodology for characterizing the impact and quality of intangible process assets and intellectual capital as levers to achieve organizational objectives. This strategic intellectual capital approach will help to identify both intangible assets and indicators geared to meeting organizational objectives. This is of vital importance since the success of an organization can be construed in terms of goal achievement.

Design/methodology/approach

The paper illustrates an example of the step-by-step application of the proposed methodology at an IT company. The aim is to describe its use in a real case so that other companies can benefit from the replication of the methodology used.

Findings

The proposed methodology (SIPAC) that the authors have designed and applied has been found to be useful and provide an insightful new point of view for strategic decision making in the IT industry taking into account intangible process assets.

Practical implications

The proposed methodology has been exemplified in a real case. This should help organizations to use the methodology to replicate the results.

Originality/value

Each and every organization has know-how represented by intangible assets. This paper meets an identified need to use intangible process assets as levers to help organizations achieve their business goals.

Details

Industrial Management & Data Systems, vol. 117 no. 8
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 5 August 2021

Isabel-María García-Sánchez, Beatriz Aibar-Guzmán and Cristina Aibar-Guzmán

The purpose of this study is to analyse the role played by institutional investors in a firm’s decision to hire sustainability assurance services and to determine the benefits of…

1427

Abstract

Purpose

The purpose of this study is to analyse the role played by institutional investors in a firm’s decision to hire sustainability assurance services and to determine the benefits of sustainability assurance for the functioning of the capital market. This analysis is complemented by examining the quality of the sustainability assurance service that institutional investors demand.

Design/methodology/approach

The authors selected a sample of 1,564 multinational firms from 2002 to 2017. Panel data logit and generalised method of moments (GMM) regressions were estimated to consider decisions about hiring sustainability assurance services or not, and the assurance quality indexes constructed by a checklist based on the academic literature, respectively.

Findings

Institutional pressures associated with the environmental and social impacts of a firm’s activities lead to the convergence of institutional investor attitudes towards corporate sustainability, so that, regardless of their investment horizon, they promote the hiring of sustainability assurance services by corporate boards, which favours analyst precision and a reduction in the cost of capital. Long-term (LT) institutional investors exert influence through a selection mechanism, whereas short-term (ST) institutional investors exert influence through their presence on the board. Once the company has decided to provide assurance about its sustainability report, both types of institutional investors promote a higher quality of such service, although this is not well valued by the stock market.

Research limitations/implications

This paper extends research on the monitoring role of institutional investors into the sustainability assurance context. Researchers may benefit from this paper’s findings when they examine the factors that drive the hiring of sustainability assurance services and their characteristics. This paper also shows that sustainability assurance services are a significant weakness due to the lack of standardisation in comparison with financial auditing, which complicates the assessment of their quality by stock market participants, thereby penalising those companies that provide more complete sustainability assurance reports.

Practical implications

Considering this paper’s findings, it seems advisable that regulators establish a normative framework to standardise sustainability assurance processes. The results can also be used as an orientation for both companies, to design their sustainability disclosure policies and regulators, to improve the running of the capital market.

Social implications

Sustainability assurance services have a positive effect on the running of the capital market and improve external stakeholder decision-making by providing more reliable information, which, in turn, will favour the implementation of more sustainable actions that contribute to the attainment of sustainable development goals.

Originality/value

This is one of the first papers to analyse the effect of institutional ownership on a firm’s decision to hire sustainability assurance services and consider the effect of the institutional investors’ investment horizon – LT versus ST – and the channel – selection methods and/or active engagement – used by them to exert their influence. The authors also propose several measures of sustainability assurance quality to demonstrate the relevance of the contents of the assurance statement for the capital market in general and the institutional investors in particular.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 9 October 2018

Isabel Sánchez-García, Homero Rodríguez-Insuasti, José Martí-Parreño and Antonio Sánchez-Mena

The purpose of this paper is to analyse how the nutritional traffic light can reduce consumers’ intention to purchase unhealthy food by eliciting negative emotions (i.e. fear and…

640

Abstract

Purpose

The purpose of this paper is to analyse how the nutritional traffic light can reduce consumers’ intention to purchase unhealthy food by eliciting negative emotions (i.e. fear and guilt). The work also examines the moderating role of income in the above-mentioned relationships.

Design/methodology/approach

The empirical study was conducted in Ecuador. In an initial phase, exploratory research was carried out with two focus groups. Then a quasi-experiment was conducted with 330 participants following a 3×2 design, in which the nutritional traffic light for a dairy product (green, yellow, red) and the variable income (high and low income) were manipulated.

Findings

Traffic light colours (red, yellow and green) significantly influence consumers’ levels of fear and guilt as well as their intention to purchase. Income has also been found to have a moderating effect on the above relationships.

Practical implications

Further understanding of how nutritional labels influence consumer behaviour may have beneficial effects for public authorities attempting to improve citizens’ health and for society as a whole. It may also help firms that produce and market packaged foods to be aware of what type of foods new consumers want and adapt their offering in consequence.

Originality/value

The main contribution of this work is the analysis of the influence of the nutritional traffic light on emotions, namely, fear and guilt and how these emotions lead consumers to control their consumption of unhealthy foods. In addition, the present work proposes the moderating effect of income on the influence of colour on emotions and purchase intention.

Details

British Food Journal, vol. 121 no. 1
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 30 May 2019

M. Isabel Sánchez-Hernández, Luísa Cagica Carvalho and Inna Sousa Paiva

Corporate social responsibility orientation (CSRO) is considered a crucial strategy to enhance long-term competitiveness around the world, and it is starting to be a broader issue…

416

Abstract

Purpose

Corporate social responsibility orientation (CSRO) is considered a crucial strategy to enhance long-term competitiveness around the world, and it is starting to be a broader issue in Africa. Based on recent works addressing the CSRO–performance relationship in countries outside the African continent, this paper aims to assess CRSO in North-West Africa.

Design/methodology/approach

In this study a questionnaire was distributed among 122 managers in two countries in North-West Africa: Guinea-Bissau and the Ivory Coast. Partial least squares (PLS) structural equation modelling (SEM) is used to assess the path or relationships for the North-West African context.

Findings

The results show that there is a generally positive perception of the economic, social and environmental dimensions of CSRO, although special emphasis is laid on the economic and social issues, mainly when they are related to human resources. The study also revealed the important role of innovation as mediator between CSRO and firm performance.

Practical implications

The study points out the role of managers in promoting a culture of social innovation by focussing on the CSR philosophy for improving the competitive success of African businesses.

Social implications

The social, economic and legal contexts of Guinea-Bissau and the Ivory Coast are vulnerable. The findings raise concerns about whether governments and regulatory efforts improve the development of the strategies towards social responsibility of African firms and whether they also increase the role of the firms in producing positive externalities to the market through CSRO.

Originality/value

Very few studies have investigated CSRO in Africa. Aiming to switch from the current CSRO in developed countries to an African perspective of CSRO, this paper contributes to filling the existing gap through the study of managers’ perceptions about CSR in two countries in North-West Africa: Guinea-Bissau and the Ivory Coast.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 11 January 2022

Marcelo de Moraes Cordeiro, Mírian Oliveira and Maria-Isabel Sanchez-Segura

This study aims to identify the influence of knowledge management processes on the performance of basic education, including both private and confessional organizations.

982

Abstract

Purpose

This study aims to identify the influence of knowledge management processes on the performance of basic education, including both private and confessional organizations.

Design/methodology/approach

This study is based on a positivist view of science and adopts a quantitative approach. A survey was conducted that received 242 answers, which were analyzed using structural equation modeling.

Findings

All the knowledge management processes were found to impact all the dimensions of organizational performance in the schools. The role knowledge creation exerts on people in the organization was made apparent, as was the way in which knowledge storage impacts three Balanced Scorecard dimensions, namely, people, internal processes and sustainability.

Research limitations/implications

This research is limited to private confessional basic education schools in Brazil that work at one or more levels of basic education.

Practical implications

This research is intended to help educational managers improve their knowledge management practices and achieve better performance within the educational environment.

Originality/value

The present study identifies two topics which are still under-investigated in the field of private confessional basic education, namely: the knowledge management processes and the Balanced Scorecard approach.

Details

Journal of Knowledge Management, vol. 26 no. 10
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 15 October 2020

Isabel-Maria Garcia-Sanchez, Nicola Raimo and Filippo Vitolla

This study aims to analyse the role that the chief executive officer (CEO) has on integrated reporting (IR) adoption and whether this role is moderated by incentives to promote…

1661

Abstract

Purpose

This study aims to analyse the role that the chief executive officer (CEO) has on integrated reporting (IR) adoption and whether this role is moderated by incentives to promote corporate transparency, including information asymmetry problems and financial constraints. IR represents the last frontier of corporate disclosure and aims to represent, through the annual integrated report, the ability of an organization to create value over time.

Design/methodology/approach

This study is based on 10,819 observations (an unbalanced data panel of 1,588 firms for the period 2009–2017). A logistic regression model is used to examine the association between CEO power and disclosure of an integrated report.

Findings

The results show that CEOs with greater power oppose the disclosure of integrated information, and this behaviour is not modified by firms’ incentives. Furthermore, greater growth opportunities increase CEO opposition to disclosing integrated information on the creation of value, perhaps as a consequence of the possible use of it by competitors.

Originality/value

This study contributes to the existing literature. First, it expands the scientific debate on the topic of IR. Second, it extends the application field of agency theory, which is seldom used to explain the phenomena related to IR.

Details

Meditari Accountancy Research, vol. 29 no. 4
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 11 October 2024

Isabel-María García-Sánchez, Beatriz Aibar-Guzmán, Nicola Raimo and Filippo Vitolla

The 2030 Agenda represents a unique and historic opportunity to achieve sustainable development by establishing high-priority issues to be addressed, such as the eradication of…

150

Abstract

Purpose

The 2030 Agenda represents a unique and historic opportunity to achieve sustainable development by establishing high-priority issues to be addressed, such as the eradication of extreme poverty, the reduction of inequalities, and inclusive economic growth with decent work for all. This study aims to analyze the commitment of the world’s leading companies to the sustainable development goals (SDGs) set out in this roadmap.

Design/methodology/approach

To provide a dynamic and global view of corporate commitment to the 2030 Agenda, the authors identified the 3,910 companies that have reported on various initiatives related to the SDGs over the period 2019–2022 (15,640 observations), based on the Refinitiv database. The companies that make up the sample are located in 71 countries across eight geographic regions.

Findings

The results show a positive evolution in the actions and initiatives that companies are developing to contribute to the protection of people, the planet, prosperity, universal peace, and access to justice. However, there are differences between regions and countries and between the 17 objectives.

Originality/value

The authors’ approach allows for a detailed understanding of business preferences, how these sustainable business practices contribute to achieving the SDGs in different regions and what contextual factors influence this contribution. In this sense, the analysis of the regional distribution of corporate commitments to the SDGs provides valuable information on the priority areas of focus in different regions of the world.

Details

Measuring Business Excellence, vol. 28 no. 3/4
Type: Research Article
ISSN: 1368-3047

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