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Article
Publication date: 2 October 2018

Manuel Pedro Rodríguez Bolívar, Andrés Navarro Galera, María Deseada López Subirés and Laura Alcaide Muñoz

The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political…

2558

Abstract

Purpose

The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements.

Design/methodology/approach

This paper analyses income statements of Spanish municipalities from 2006 to 2014, together with mayor profiles and political-institutional factors, using the generalised method of moments system.

Findings

The income statement represents a useful measure to assess financial sustainability, showing the effect of political factors on three dimensions proposed by IFAC (i.e. service, revenue and debt), such as ideological coincidence, political competition, political ideology, and absolute majority or political fragmentation.

Practical implications

The findings can be useful for policymakers and accountants responsible for accountability, supervisory bodies, fiscal authorities, voters, users of public services and other stakeholders interested in governmental income statements.

Social implications

In the Eurozone, the crisis of government finance has made the citizens and the policymakers question the size and volume of public services. Likewise, in countries such as Spain, politicians remain one of the main problems for citizens. These circumstances make it very interesting and timely to study the accounting measurement of financial sustainability and its political explanations.

Originality/value

The findings provide new empirical evidence about the accounting measurement of financial sustainability in local governments, and they identify political factors that influence the evolution of income statements.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Content available
Article
Publication date: 29 July 2021

Laura Alcaide Muñoz and Manuel Pedro Rodríguez Bolívar

345

Abstract

Details

Information Technology & People, vol. 34 no. 4
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 23 November 2018

Laura Munoz and Michael Mallin

The purpose of this paper is to explore the relationship between salesperson role perceptions and use of neutralization techniques, given the relationship orientation of the…

1043

Abstract

Purpose

The purpose of this paper is to explore the relationship between salesperson role perceptions and use of neutralization techniques, given the relationship orientation of the salesperson. Direct relationships between salesperson role conflict, role ambiguity, role task self-efficacy and a salesperson’s propensity to use neutralizations to attribute their unethical selling behavior are tested. The moderating effects of role-relationship orientation on the aforementioned relationships are also explored

Design/methodology/approach

Survey data were collected from 163 (cross-industry, B2B/B2C non-retail) salespeople. Results were analyzed and seven hypotheses were tested using SmartPLS to estimate and evaluate a (partial least squares) structural model.

Findings

The study findings conclude that role ambiguity, role task self-efficacy and role relationship orientation directly impact a salesperson’s tendency to use neutralization techniques to justify unethical sales behavior. Role relationship orientation serves to moderate the relationship between role conflict and neutralization use.

Research limitations/implications

This research integrates attribution and role theories to isolate the conditions where salespeople are prone to use neutralization techniques to justify their unethical behavior. Salesperson role relationship orientation is explored to understand the moderating effects on the salesperson role–neutralization relationships.

Practical implications

Sales managers are provided guidance (e.g. training and coaching) to help salespeople navigate feelings of negative role perceptions (role conflict, role ambiguity, role self-efficacy) to minimize the impact on justification of unethical sales behaviors.

Originality/value

This research builds on the sales and ethics literatures by incorporating role and attribution theory to better understand how salespeople approach dealing with their own unethical behavior and the implications on maintaining relationships with their customers.

Details

Journal of Business & Industrial Marketing, vol. 34 no. 1
Type: Research Article
ISSN: 0885-8624

Keywords

Available. Open Access. Open Access
Article
Publication date: 2 January 2025

Eva M. García-Granero, Laura Piedra-Muñoz, Emilio Galdeano-Gómez and Yolanda Sorroche-del-Rey

This study aims to propose a comprehensive framework for assessing circular economy (CE) performance in the agri-food sector. It identifies those indicators that should be used to…

309

Abstract

Purpose

This study aims to propose a comprehensive framework for assessing circular economy (CE) performance in the agri-food sector. It identifies those indicators that should be used to measure circularity regarding CE strategies, applies them at a microeconomic level and examines the impact of key business determinants (financial, internalization, knowledge, awareness and digitalization).

Design/methodology/approach

A literature review was conducted with a focus on CE strategies and related indicators. The framework obtained is applied on a Spanish agri-food sector survey to provide an empirical CE analysis at firm level. A partial least squares based-structural equation modelling method is applied.

Findings

The research suggests a set of circularity indicators to assess CE strategies at micro level. The findings reveal the heterogeneity of CE sub-indicators related to narrowing, slowing, closing and regenerating strategies. It also highlights the strong effects that the drivers tested have on CE, especially awareness and knowledge.

Practical implications

This study provides a framework that can guide public policies and business decisions in sectors with significant environmental impacts. It provides a conceptual framework that explains which CE indicators should be considered by governments and regulators when developing policies that seek to promote circular strategies.

Social implications

In the case of companies, the results show that acquiring more environmental awareness and knowledge is essential for promoting more sustainable work habits that enhance CE.

Originality/value

The paper offers a novel contribution to the CE literature by introducing a multidimensional indicator framework comprehensively applied to the agri-food sector, integrating miscellaneous pillars of circular strategies and business determinants.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 7
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 31 May 2024

Laura Alonso-Muñoz, Alejandra Tirado García and Andreu Casero-Ripollés

The purpose of this article is to discover how false information has been received through mobile instant messaging services (MIMS), Facebook and Twitter and what sociodemographic…

181

Abstract

Purpose

The purpose of this article is to discover how false information has been received through mobile instant messaging services (MIMS), Facebook and Twitter and what sociodemographic factors have a stronger influence on the perception of the democratic effects generated by the disinformation on the citizens of three countries.

Design/methodology/approach

To do this, an online survey (n = 3,019) was developed for citizens of Spain (n = 1,015), Germany (n = 1,001) and the UK (n = 1,003). The sample is stratified according to the gender, age, income and ideology of the respondents.

Findings

The results show that the reception of false information is high in all three countries, especially on Facebook. Additionally, we found that the country of origin, genre, age and ideology influence the reception of disinformation in MIMS, but not in the rest of the platforms. Considering disinformation's effects on citizens, we observe how, in general terms, those surveyed perceive disinformation effects with a medium-low intensity. In this way, citizens do not believe that false information causes substantial changes in their thinking. An increase in mistrust has been detected toward social media and mainstream media, which are not considered reliable sources of information. At this point, the respondents' country of origin, income and ideology are conditioning factors.

Originality/value

This research provides some relevant trends that help to better understand how disinformation is received on digital platforms in three countries with different political and social traditions, as well as the effects that it has had on citizens and the sociodemographic and political factors that have a greater incidence.

Details

Online Information Review, vol. 48 no. 7
Type: Research Article
ISSN: 1468-4527

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 April 2022

Manuel Pedro Rodríguez Bolívar and Laura Alcaide Muñoz

This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging…

3102

Abstract

Purpose

This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging technologies (ETs) in public services delivery.

Design/methodology/approach

VOSviewer and SciMAT techniques were used for clustering and mapping the use of ETs in the public services delivery. Collecting documents from the DGRL v16.6 database, the paper uses text mining analysis for identifying key terms and trends in e-Government research regarding ETs and public services.

Findings

The analysis indicates that all ETs are strongly linked to each other, except for blockchain technologies (due to its disruptive nature), which indicate that ETs can be, therefore, seen as accumulative knowledge. In addition, on the whole, findings identify four stages in the evolution of ETs and their application to public services: the “electronic administration” stage, the “technological baseline” stage, the “managerial” stage and the “disruptive technological” stage.

Practical implications

The output of the present research will help to orient policymakers in the implementation and use of ETs, evaluating the influence of these technologies on public services.

Social implications

The research helps researchers to track research trends and uncover new paths on ETs and its implementation in public services.

Originality/value

Recent research has focused on the need of implementing ETs for improving public services, which could help cities to improve the citizens’ quality of life in urban areas. This paper contributes to expanding the knowledge about ETs and its implementation in public services, identifying trends and networks in the research about these issues.

Details

Information Technology & People, vol. 37 no. 8
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 14 July 2020

Nadine Strauß, Laura Alonso-Muñoz and Homero Gil de Zúñiga

The purpose of this study is to identify the structural processes that lead citizens to escape their common social circles when talking about politics and public affairs (e.g…

1403

Abstract

Purpose

The purpose of this study is to identify the structural processes that lead citizens to escape their common social circles when talking about politics and public affairs (e.g. “filter bubbles”). To do so, this study tests to what extent political attitudes, political behavior, news media consumption and discussion frequency affect discussion network heterogeneity among US citizens.

Design/methodology/approach

Supported by the polling group Nielsen, this study uses a two-wave panel online survey to study the antecedents and mechanisms of discussion network heterogeneity among US citizens. To test the hypotheses and answer the research questions, ordinary least squares (OLS) regressions (cross-sectional, lagged and autoregressive) and mediation analyses were conducted.

Findings

The findings imply that political discussion frequency functions as the key element in explaining the mechanism that leads politically interested and participatory citizens (online) as well as news consumers of traditional and online media to seek a more heterogeneous discussion network, disrupting the so-called “filter bubbles.” However, mediation analyses also showed that discussion frequency can lead to more homogenous discussion networks if people score high on political knowledge, possibly reflecting the formation of a close network of political-savvy individuals.

Originality/value

The survey data give important insights into the 2016 pre-election situation, trying to explain why US citizens were more likely to remain in homogenous discussion networks when talking about politics and public affairs. By using two-wave panel data, the analyses allow to draw tentative conclusions about the influential and inhibiting factors and mechanisms that lead individuals to seek/avoid a more heterogeneous discussion network.

Details

Online Information Review, vol. 44 no. 6
Type: Research Article
ISSN: 1468-4527

Keywords

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Article
Publication date: 3 July 2020

Richard J. Miller, Laura Munoz and Michael Mallin

This study aims to examine how contractual mechanisms, trust and ethical levels impact opportunism in marketing channel relationships between manufacturers and distributors…

540

Abstract

Purpose

This study aims to examine how contractual mechanisms, trust and ethical levels impact opportunism in marketing channel relationships between manufacturers and distributors. Because the type of interactions, short-term or transaction-based vs long-term or relation-based, may also affect the level of opportunism, the study includes two scenarios to assess the impact of interaction type.

Design/methodology/approach

Survey data from 145 distributors were collected with 69 being transaction-based and 75 being relation-based interactions.

Findings

The sole use for transaction-based and relation-based interactions is not a significant deterrent for opportunistic behavior by a distributor. Ethical level is negatively related to opportunism in transaction-based interactions, perhaps because of calculative commitment. Trust positively moderates the relationship between contractual enforcement and opportunism in transaction-based interactions. Under relation-based interactions, the opposite occurs as trust reduces contractual enforcement efforts, and thus, opportunism is reduced as well. Ethical level negatively moderates the relationship between contractual enforcement and opportunism in transactional and relational based interactions.

Originality/value

Researchers have called for a more holistic approach to better understand phenomena. This study addressed that call by being the first to include contracts, trust, ethical level and opportunism within the context of the transaction and relation-based interactions between a manufacturer and a distributor. Contractual enforcement is not a significant deterrent of opportunism for transactional or relational interactions. Trust is negatively related to opportunism only in transaction-based interactions; perhaps, the threshold for acting opportunistically may be lower because of the short-term nature of the interaction. The ethical level is negatively related to opportunism in transaction and relational interactions.

Details

Journal of Business & Industrial Marketing, vol. 36 no. 1
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 24 October 2018

Aniefre Eddie Inyang, Raj Agnihotri and Laura Munoz

This paper aims to explore the role of leadership in influencing the strategy implementation behaviors of salespeople. This paper also seeks to examine the moderating influence of…

2778

Abstract

Purpose

This paper aims to explore the role of leadership in influencing the strategy implementation behaviors of salespeople. This paper also seeks to examine the moderating influence of competitive environment on the leadership style – salesperson implementation of sales strategy relationship.

Design/methodology/approach

Data were collected from a sample of 190 business-to-business salespeople in different industries. The study’s hypotheses were tested using partial least squares (PLS).

Findings

The results of the study show that a transformational leadership style has stronger effects on the sales strategy implementation behaviors of salespeople when compared to transactional leadership. However, in highly competitive environments, the effects of transactional leadership on the sales strategy implementation behaviors of salespeople become stronger. The results also show when salespeople implement sales strategy, it has a positive impact on their sales performance.

Practical implications

Sales managers should adapt their leadership style depending on the competitive environment that operate in. As transformational leadership and transactional leadership are not mutually exclusive, managers should tailor their use of these styles to improve the strategy implementation behaviors of their salespeople. Managers should also train their salespeople on the use of sales strategy.

Originality/value

This study contributes to the literature by showing that the effectiveness of a particular leadership style is often contingent on the external environment. This research also demonstrates that when salespeople are strategic in their approach to selling, they will improve their sales performance.

Details

Journal of Business & Industrial Marketing, vol. 33 no. 8
Type: Research Article
ISSN: 0885-8624

Keywords

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Article
Publication date: 8 November 2024

Ana Isabel Muñoz-Mazón, Teresa Villacé-Molinero, Laura Fuentes-Moraleda and Pedro Moncada Jiménez

The purpose of this study is to examine the influence of an online course on gender equality in tourism on the knowledge, attitudes and practices (KAP) of students concerning…

55

Abstract

Purpose

The purpose of this study is to examine the influence of an online course on gender equality in tourism on the knowledge, attitudes and practices (KAP) of students concerning sustainable development goals (SDGs) at two universities in Spain and Mexico.

Design/methodology/approach

The study uses 38 online qualitative surveys administered to participants both before and after the university online course. The methodology incorporates the three variables of the KAP model: knowledge, attitudes and practice.

Findings

Following the online course, disparities in knowledge levels were observed, accompanied by positive shifts in attitudes and practices toward SDG 5 among university students from Mexico and Spain. The results suggest that a positive initial attitude markedly enriches the learning experience, even without extensive preexisting knowledge and notably increases the likelihood of participants engaging in practical actions postcourse completion.

Practical implications

The study proposes an innovative framework for designing SDGs-oriented training courses within university settings. Additionally, it outlines a pathway by which enhancements in knowledge, attitudes and practices related to SDGs, with a focus on SDG 5, empower students to act as catalysts for societal change.

Originality/value

This study presents a novel application of the KAP model’s variables in analyzing the results of a university course within the tourism sector. It underscores the essential role of expert-led instruction using real-life case studies for SDG education, providing fresh perspectives on augmenting the contribution of higher education to sustainable development.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

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