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Analyses buyer‐supplier relationships in the Spanish automotive industry. Nearly half of the companies interviewed co‐operate with customers, suppliers, and technological centres to improve their production processes, but only two companies co‐operate with their customers in component development and design. The use of just‐in‐time delivery depends on the percentage of trained employees, the use of common components and the adoption of flexible automation. A classification of the cases studied is made along a number of buyer‐supplier partnership dimensions.

The purpose of this paper is to analyze the effect of a bundle of work–family policies on employee’s job satisfaction and (affective) organizational commitment, by using work–family enrichment and conflict as explanatory.

Empirical study is conducted with a sample of 322 employees from 30 Spanish firms that have been granted with the “Flexible Firm Award” or have been certified as “Family Responsible Firms.” Structural equation modeling is used to test hypotheses.

The results show that the higher the use of work–family policies the more positive effects on work–family enrichment and conflict, and that job satisfaction is positively related to (effective) organizational commitment.

This is a cross-sectional study which may limit the establishment of causal relationships.

Work–family policies may constitute a relevant management tool to balance work and family life by making employees more interested in their jobs, enhancing their well-being and reducing the conflicts between work and family domains. The positive role of work–family enrichment contributes to enhance employees’ job satisfaction and, at the same time, to increase their organizational commitment. Managers should pay attention at how work–family policies are justified because they may influence differently on their outcomes on satisfaction and commitment.

There are two main original contributions of the paper. First, the authors study the joint effect of work–family policies on different dimensions of enrichment and conflict. Second, the authors analyze the relationship between different dimensions of enrichment and conflict on job satisfaction and organizational commitment.

The purpose of this paper is to analyze in a sample of Spanish manufacturing firms the relationship between agile manufacturing and the firm’s management capacities related to innovation and production flexibility. Complementarily the survey addresses the implementation of agile production and its measurement.

For data collection, a survey through mail to operations and human resource managers of manufacturing firms and telephonic interviews with managers from 25 selective firms was carried out. The population of the study included firms from the Sistema de Análisis de Balances Ibéricos database with NACE codes 24–32 and at least 200 employees. Quantitative methods (linear hierarchical regression and mean differences) were used to test research hypotheses, and a qualitative method (interview analysis) was used to analyze an implementation and measurement model of agile production.

The results of the study show that high-agile firms use more intensively a comprehensive set of agile facilitators (design, manufacturing and supply). They also innovate and cooperate externally more on innovation than low-agile firms. The authors have found that external technological cooperation moderates the firm’s production flexibility.

The implications of this research indicate, on one hand, that firms interested in implementing agile production should focus on the agility management of supply chains, the skills and knowledge development of human resources and in the implementation of agile manufacturing technologies. On the other hand, firms in less cooperative environments should focus more on their internal manufacturing systems to reinforce the relationship between production flexibility and agility that offers broader scenarios to compete under this production paradigm. The main limitations of the research design are the use of cross-sectional data and the use of managerial perceptions to assess most of the variables.

This paper offers a model of agile production implementation that it is complemented with measurement indicators to analyze the firm’s evolution toward agility. The combination of multivariate analysis and managers’ interviews to obtain and validate results creates a value for managers interested in agile production.

The purpose of this paper is to analyze the relationship between agile production (flexible production technology) and absorptive capacity.

We use a database of 1,864 Spanish industrial firms from the Survey of Business Strategies (the largest Spanish database of its kind). Our theoretical approach is based on the resource-based view and the dynamic capabilities perspective. The methodology includes descriptive statistics analysis and lineal regression with moderator effect.

High-agile firms with greater absorptive capacity are more innovative and better performers than low-agile firms. Absorptive capacity moderates the relationship between flexible production technology and innovation performance.

This is a cross-sectional study, which may limit the establishment of causal relationships. We give evidence to the importance of studying absorptive capacity in the agile production implementation process.

There are several managerial implications. First, agile production systems should be integrated into the firm’s innovation system because the continuous improvement of agile production has to be reinforced by the outputs of external knowledge and in-house innovation activities. Second firms that use external sources of knowledge to improve production processes could leverage that benefit better, not only in Operations but also in innovation performance. The adoption of flexible production technology cannot be kept apart from the firm´s organizational learning processes based on external knowledge. Our results also support the contribution of clusters of collaborative firms to improve their production processes throughout absorptive capacity and thus the implementation of agile production systems.

This is the first study, to the best of our knowledge, has involved the role of absorptive capacity, as an internal capability/competence, to influence the relationship between agility/flexible technology and innovation performance.

Analizar la relación entre producción ágil (tecnología flexible de producción) y capacidad de absorción.

Se utiliza una base de datos de 1.864 empresas españolas manufactureras de la Encuesta de Estrategias Empresariales (la mayor base de datos española de este tipo). Nuestro enfoque teórico está basado en la teoría de recursos y capacidades dinámicas. La metodología incluye análisis estadístico descriptivo y regresión lineal con efecto moderador.

Las empresas ágiles con mayor capacidad de absorción son más innovadoras y obtienen mejores resultados que las empresas menos ágiles. La capacidad de absorción modera la relación entre tecnología de producción flexible y los resultados de innovación.

Es un estudio de corte transversal lo que limita el establecimiento de relaciones causales. Ese evidencia la importancia de estudiar la capacidad de absorción en el proceso de implantación de la producción ágil.

Hay varias implicaciones de gestión. La primera es que los sistemas de producción ágil deberían integrarse en el sistema de innovación de la empresa porque la mejora continua de la producción ágil ha de reforzarse con los outputs del conocimiento externo y las actividades internas de innovación. La segunda es que las empresas que utilizan fuentes externas de conocimiento para mejorar los procesos de producción podrían apalancar mejor ese beneficio, no solo en Operaciones sino también en resultados de innovación. La adopción de tecnología de producción flexible no puede mantenerse al margen de los procesos de aprendizaje organizativos basados en el conocimiento externo. Nuestros resultados también apoyan la contribución de los cluster de empresas colaboradoras para mejorar sus procesos de producción mediante la capacidad de absorción y con ello la implantación de sistemas de producción ágil.

No es aplicable

Este es el primer estudio, en la medida de nuestro conocimiento, que ha considerado el papel de la capacidad de absorción, como competencia/capacidad interna, para influir en la relación entre tecnología flexible e innovación.

Capacidad de absorción, Tecnología flexible de producción, Innovación

Trabajo de investigación

Analisar a relação entre produção ágil (tecnologia de produção flexível) e capacidade de absorção.

Um banco de dados de 1.864 empresas de manufatura espanholas é usado no Business Strategies Survey (o maior banco de dados espanhol desse tipo). Nossa abordagem teórica é baseada na teoria de recursos e capacidades dinâmicas. A metodologia inclui análise estatística descritiva e regressão linear com efeito moderador.

Empresas ágeis com maior capacidade de absorção são mais inovadoras e obtêm melhores resultados que empresas menos ágeis. A capacidade de absorção modera a relação entre a tecnologia de produção flexível e os resultados da inovação.

Trata-se de um estudo transversal que limita o estabelecimento de relações causais. Isso mostra a importância de se estudar a capacidade de absorção no processo de implementação da produção ágil.

Existem várias implicações de gerenciamento. A primeira é que os sistemas ágeis de produção devem ser integrados ao sistema de inovação da empresa, porque a melhoria contínua da produção ágil deve ser reforçada com os resultados de conhecimento externo e atividades internas de inovação. A segunda é que as empresas que usam fontes externas de conhecimento para melhorar os processos de produção podem aproveitar melhor esse benefício, não apenas nas operações, mas também nos resultados da inovação. A adoção de tecnologia de produção flexível não pode ser mantida fora dos processos de aprendizagem organizacional baseados em conhecimento externo. Nossos resultados também apoiam a contribuição do agrupamento de empresas colaboradoras para melhorar seus processos de produção através da capacidade de absorção e com isso a implementação de sistemas ágeis de produção.

não aplicável

Este é o primeiro estudo, na medida do nosso conhecimento, que considerou o papel da capacidade de absorção, como competência / capacidade interna, para influenciar a relação entre tecnologia flexível e inovação.

Capacidade de absorção, Tecnologia de produção flexível, Inovação

Trabalho de pesquisa

The advent of electronic word-of-mouth (eWOM) communities and review sites has strongly affected the tourism industry, changing the way hotels and accommodations build credibility and a good image. Few studies have tested, among eWOM communities, the predictors and factors that directly affect positive eWOM reviews. Using a directory of Spanish hotels in TripAdvisor, the purpose of this paper is to critically discuss and examine the predictors of positive eWOM, from the hoteliers’ perspective.

After the literature review on eWOM, hypotheses regarding predictors of positive eWOM were developed. Correlation and regression analyses were conducted to empirically validate the relation between hotel and personal characteristics and positive eWOM among a population of 335 hotels.

Results suggest that commitment and competence are factors affecting positive eWOM. The study found that hoteliers do not perceive hotel characteristics (category, size, and type of ownership) or the use of the review site as predictors of positive valence. Instead, they perceive commitment and competence as the main predictors.

The identification of the predictors of positive valence is important to get better eWOM valence. It would allow hotels to improve some factors that affect positive eWOM. In this way, the hotel resources and efforts would be better targeted.

The identification of the predictors of positive valence is important to get better eWOM valence. It would enable hotels to improve some factors and characteristics that affect positive eWOM. In this way, the hotel resources and efforts would be better targeted.

This paper investigates the factors affecting positive reviews on hotels, from the hoteliers’ perception. The study will help researchers to understand positive eWOM formation. Moreover, this study will provide marketers with information on how to improve efforts to obtain positive reviews.

The study analyzes the relationship between human resources (HR) flexibility and absorptive capacity (AC) of knowledge in a sample of Spanish manufacturing firms. The purpose of the research is to analyze if firms with greater AC are more flexible than other firms and to assess the implications of different combinations of HR flexibility and AC for innovation.

The study sample consisted of 1,666 Spanish industrial firms in 2015 compiled from a large set of statements from the Survey of Business Strategies (SBS) questionnaire. The methodology includes a cluster analysis and a case study of selected firms. First, a k-means clustering analysis was carried out to explore how homogeneous are the SBS firms according to several HR flexibility and AC measures. The authors complement the clustering itself with some descriptive statistics for each cluster. Second, the statistical analysis is followed by a selection of case studies from industrial firms in different positions regarding innovation, AC, and HR flexibility. The information for the cases studies comes from secondary sources such as corporate governance reports and statements of managers and employees from company websites and public reports.

The empirical evidence indicates that some combinations of HR flexibility and AC are positively related to innovation outputs whereas others are not. Firms with greater AC, R&D effort and innovation outputs have less “bad” HR flexibility (external numerical flexibility from temporary employees and temporary help agencies) and more “good” HR flexibility (internal and external functional flexibility). On the contrary, firms with minimum or non-existent innovation and AC efforts have the highest levels of temporary employment and do not hire external R&D experts.

The limitations of the cross-sectional nature of the study make the authors cautious about any proposition that may suggest a causal relationship among the studied variables.

Managers should pay attention to the different implications of each HR flexibility dimension for innovation activities since innovative companies value more those HR flexibility dimensions that contribute to the dispersion of knowledge within the firm.

The authors propose a framework to analyze the combination of HR flexibility and AC most suitable to different types of firms. Based on the statistical analyses and the case studies, the authors propose some strategic implications useful for the management of human resources. The matrix's framework analyzes the firm's innovation strategies according to the interactions between AC and the mix of HR flexibility dimensions.

The purpose of this paper is twofold: to identify legislators’ policy on the mandatory, online proactive disclosure of information; and to identify environmental influences on behaviour in this respect. To implement these proactive policies on transparency included in the legislative frameworks, internet websites are being used as a means of disseminating this proactive information.

To achieve these goals, by application of the theories used to analyse the causes of information disclosure, the authors first developed an index of online proactive disclosure; then, by means of a regression analysis, the authors examined and tested eight hypotheses related to environmental variables.

The results obtained show that legislators have chosen to require scant online proactive information on which to base institutional legitimacy, and that in this respect they are influenced by how long the previous laws have been in force, by the level of public sector borrowing and by the degree of political commitment among the population.

The results obtained from this study will provide valuable information for future legislators and for civil society about information policies, clarifying the amount and nature of information that, according to the authorities, should be disclosed without the need for prior request. The paper is also intended to stimulate the development of further research in this area, by showing how different economic, political, social, cultural and institutional contexts influence the decisions taken regarding the public information that must be reported proactively to stakeholders.

This study identifies measures to recover economic growth and build sustainable societies and markets in post-COVID-19 scenarios – with a perspective of resilience and adaptability to climate change and massive biodiversity loss. Additionally, this study uncovers the interventions implemented to address economic, environmental and social consequences of past crises based on a systematic literature review. Specifically, this chapter provides answers to the following six questions:

1. What has been done in the past to rebuild social, economic and environmental balance after global crises?

2. Where (geographical region) did the analysis on measures taken concentrate?

3. When have scholars analysed past measures to rebuild business and society after a global crisis?

4. How did the past measures to rebuild business and society after the global crisis take place?

5. Who promotes the measures to rebuild business and society after a global crisis takes place?

6. Why is it important to study the previous literature on past measures to rebuild business and society after a global crisis takes place?

What has been done in the past to rebuild social, economic and environmental balance after global crises?

Where (geographical region) did the analysis on measures taken concentrate?

When have scholars analysed past measures to rebuild business and society after a global crisis?

How did the past measures to rebuild business and society after the global crisis take place?

Who promotes the measures to rebuild business and society after a global crisis takes place?

Why is it important to study the previous literature on past measures to rebuild business and society after a global crisis takes place?

Finally, this chapter identifies future research opportunities to rebuild business and society after the past global crises.

The main goal of this study is to develop accounting students’ solidarity with and sensitivity to cooperation for sustainable development. This study also aims to analyze the role of participatory learning activities in developing the dimensions of involvement, critical reflection and thinking analysis.

This empirical study analyzes a case study activity conducted in accounting seminars with students from different universities in Spain. After completing the activity, the students completed a questionnaire divided into four areas: sociodemographic information, involvement, critical reflection and creativity. Students also answered an open-response question that asked them to propose new activities to enhance their learning experience and contribute more to sustainable development. The study thus used mixed methods, complementing quantitative analysis with qualitative data.

The multivariate analysis obtained significant results showing that female students were more willing to help and that most students said they were more sensitive to these issues after the participatory learning activity. Furthermore, the items and dimensions analyzed revealed a positive impact of involvement, critical and creative thinking and participatory learning on accounting students’ commitment to cooperation for sustainable development. When students answered the open-response question, they proposed more activities to enhance their learning and improve the functioning of the Non-Governmental Organization’s (NGO’s) beneficiary. HEIs must design more transversal courses aligned with the Sustainable Development Goals in their social science degrees.

The study not only examines university education in sustainable development but goes a step further in trying to involve students in a real development project from a financial and accounting point of view. The study also focuses on education for sustainability, and the project invites the students to think critically, reflect and assess real situations.

The purpose of the present study was to develop a measurement model to identify sources of resistance to change (RC) based on a previous systematic review.

The sample comprised 121 participants (faculty, students, graduates, and employees). Twenty-three items were assessed in four distinct stages: observation, exploration, confirmation, and communication. Exploratory and confirmatory factor analysis ensured the validity and reliability of the measurement process.

The final 14-item model consisted of four groups: “Personalities averse to change”; “Limited participation in the change process”; “Dominant sociocultural predisposition”; and “Weak managerial commitment to change.”

It is hoped that the study will encourage further diagnostic examinations and assessments of the structural relationships associated with RC.

The present study expands our understanding of RC source typologies, the majority of which have focused on the individual and the organization. Higher education institutions bear a responsibility to initiate change to align with evolving environmental demands, but their endeavors are often subject to obstacles and delays stemming from individual and collective influences. To manage efficiently the conceptualization, planning, implementation, and management of change initiatives, we must comprehend and assess the primary sources of RC within such institutions.