Javier Andrades, Manuel Larrán, María José Muriel, Maria Yolanda Calzado and María Paula Lechuga Sancho
This paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on…
Abstract
Purpose
This paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others.
Design/methodology/approach
To achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality.
Findings
The results reveal that Spanish hospitals seem to use sustainability disclosures for different legitimizing purposes. In general, the results indicate that Spanish hospitals may be driven by symbolic rather than substantive actions to achieve legitimacy from stakeholders.
Originality/value
Due to the lack of empirical research on the hospital sector, more research is required to improve understanding of why hospitals disclose sustainability information or not.
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Javier Andrades, Manuel Larrán Jorge, Maria Jose Muriel and Maria Yolanda Calzado
The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational…
Abstract
Purpose
The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.
Design/methodology/approach
To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.
Findings
The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.
Originality/value
The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.
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Manuel Larrán Jorge, Francisco Javier Andrades Peña and Maria Jose Muriel de los Reyes
This paper aims to examine how the Master of Business Administration (MBA) curricula of top-ranked business schools are offering stand-alone courses on ethics and corporate social…
Abstract
Purpose
This paper aims to examine how the Master of Business Administration (MBA) curricula of top-ranked business schools are offering stand-alone courses on ethics and corporate social responsibility (CSR). To provide additional evidence, this study tests some hypotheses to contrast the effect of different variables on the inclusion of stand-alone courses on ethics and CSR. Also, the paper provides a comparative analysis in two ways: one comparison aims to analyse how the presence of ethics and CSR stand-alone courses in the MBA programmes over the past 10 years has evolved, and the other comparison seeks to explore whether there are differences between different rankings with regard to the inclusion of ethics and CSR stand-alone courses in the MBA curricula.
Design/methodology/approach
A Web content analysis was conducted on the curricula of 92 of the top 100 global MBA programmes ranked by the Financial Times in their 2013 ratings.
Findings
The findings show that there is a trend towards the inclusion of stand-alone courses on CSR and ethics as electives. Empirically, the findings suggest that the presence of ethics and CSR elective stand-alone subjects in the MBA programmes is explained by the following variables: public/private, business school’s accreditation and cultural influence. Comparatively, the findings suggest that requiring CSR and business ethics stand-alone courses in the MBA programmes ranked by the Financial Times have not increased over the past 10 years. In addition, when we have compared the results of this study with other rankings, we have appreciated that there are important differences between top MBA programmes in accordance with the aims and scope of rankings.
Originality/value
The findings of this study seem to suggest that business schools included in the Financial Times ranking have not changed their view based on a shareholder approach, which is focused on providing an economics-centred training.
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Domingo Martinez-Martinez, Javier Andrades, Manuel Larrán, María José Muriel and María Paula Lechuga Sancho
This paper addresses the link between earnings management (EM) and corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs).
Abstract
Purpose
This paper addresses the link between earnings management (EM) and corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs).
Design/methodology/approach
Data were collected from 317 Spanish SMEs to perform: (1) bivariate analysis between EM, CSR and some firm-factors (i.e. size, sector, sector life cycle stage, corporate age, family ownership, profitability and financial risk); and (2) multiple regression analysis for a better understanding of EM behavior and test the influence of sector life cycle stage variable.
Findings
Results emphasize the relevance of the sector life cycle stage as an explanatory factor. Firms operating in sectors that are growing or declining in terms of sales are more proactive to EM than those with consolidated sales levels. Stratified regression analysis also confirms that the stage of the industry life cycle influences the EM-CSR relationship. Only for SMEs with stable sales in maturity sectors, lower interest in EM can be significantly explained by higher CSR performance. Firms with regular sales levels show a more outstanding socially responsible commitment and are less pressured to legitimize their operational decisions and therefore show lower levels of EM involvement.
Originality/value
This paper makes a twofold contribution. On the one hand, it examines the relationship between EM and CSR, focusing on SMEs' context, in which EM study could be considered incipient. On the other hand, the controversial empirical evidence on the significance and sign of EM and social responsibility link could be explained by the stage of the life cycle of the sector in which each company operates.
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Muriel Lamarque and Lourdes Moro-Gutiérrez
The purpose of this paper is to analyze the relationship between Latin American migrants and the Spanish healthcare system, from the users’ perspective, in order to examine the…
Abstract
Purpose
The purpose of this paper is to analyze the relationship between Latin American migrants and the Spanish healthcare system, from the users’ perspective, in order to examine the socio-cultural determinants for access and attention, as well as the possible difficulties faced when attending institutional facilities.
Design/methodology/approach
This work is based on qualitative ethnographic research with the Latin American community established in the region of Castile and León, Spain. Analysis was established through a thematic approach and illustrated with the testimonies of participants involved, to inspect personal meanings and interpretations, as well as specific practices regarding healthcare.
Findings
The encounter between foreigners and health services is frequently expressed with negative emotions, such as feelings of fear facing a system that is perceived as designed “for others.” For many Latin American immigrants in Spain, institutional healthcare is not considered their first choice for treating illness. This has been related to economic, bureaucratic, ideological and emotional factors.
Originality/value
Most of the existing literature about immigrant healthcare in Spain has focused on sanitary conditions or patterns of service use from an institutional perspective and a quantitative approach. This paper highlights the perceptions of users to enrich comprehension of the rapport between migrants and medical care.
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Jose Manuel Diaz-Sarachaga and Joana Longo Sarachaga
The purpose of this paper is to analyze how sustainability was operationalized in the Spanish universities through plans and actions that contribute actively to the achievement of…
Abstract
Purpose
The purpose of this paper is to analyze how sustainability was operationalized in the Spanish universities through plans and actions that contribute actively to the achievement of the sustainable development goals (SDGs).
Design/methodology/approach
A systematic search and content analysis served to examine information available on websites belonging to the 76 universities listed in the Conference of Rectors of the Spanish Universities (CRUE).
Findings
The participation of Spanish universities on initiatives focused on sustainability is very limited, highlighting the negligible role of private institutions in which topics like sustainability and the 2030 Agenda/SDGs were scarcely addressed.
Originality/value
The study outlines the actual extent of the inclusion of sustainability in particular co-curricular actions toward the SDGs in the CRUE. The findings enable to define a long-term sustainability road map for the Spanish university system.
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THE proposition that British library schools should examine their own students is not a new one. As long ago as 1954, Roy Stokes put the question bluntly to the profession. In…
Abstract
THE proposition that British library schools should examine their own students is not a new one. As long ago as 1954, Roy Stokes put the question bluntly to the profession. In those days his was a voice crying in the wilderness. The profession at large was not ready for such a development, and continued to adhere to its long held view that the Library Association should examine the products of the schools, while the schools confined themselves to teaching.
WE publish this issue on the eve of the Brighton Conference and our hope is that this number of The Library World will assist the objects of that meeting. Everything connected…
Abstract
WE publish this issue on the eve of the Brighton Conference and our hope is that this number of The Library World will assist the objects of that meeting. Everything connected with the Conference appears to have been well thought out. It is an excellent thing that an attempt has been made to get readers of papers to write them early in order that they might be printed beforehand. Their authors will speak to the subject of these papers and not read them. Only a highly‐trained speaker can “get over” a written paper—witness some of the fiascos we hear from the microphone, for which all papers that are broadcast have to be written. But an indifferent reader, when he is really master of his subject, can make likeable and intelligible remarks extemporarily about it. As we write somewhat before the Conference papers are out we do not know if the plan to preprint the papers has succeeded. We are sure that it ought to have done so. It is the only way in which adequate time for discussion can be secured.
Ernesto Tavoletti and Vas Taras
This study aims to offer a bibliometric analysis of the already substantial and growing literature on global virtual teams (GVTs).
Abstract
Purpose
This study aims to offer a bibliometric analysis of the already substantial and growing literature on global virtual teams (GVTs).
Design/methodology/approach
Using a systematic literature review approach, it identifies all articles in the Web of Science from 1999 to 2021 that include the term GVTs (in the title, the abstract or keywords) and finds 175 articles. The VOSviewer software was applied to analyze the bibliometric data.
Findings
The analysis revealed three dialogizing research clusters in the GVTs literature: a pioneering management information systems and organizational cluster, a general management cluster and a growing international management and behavioural studies cluster. Furthermore, it highlights the most cited articles, authors, journals and nations, and the network of strong and weak links regarding co-authorships and co-citations. Additionally, this study shows a change in research patterns regarding topics, journals and disciplinary approaches from 1999 to 2021. Finally, the analysis illustrates the position and centrality in the network of the most relevant actors.
Practical implications
The findings can guide management practitioners, educators and researchers to the most meaningful clusters of publications on GVTs, and help navigate and make sense of the vast body of the available literature. The importance of GVTs has been growing in the past two decades, and Covid-19 has accelerated the trend.
Originality/value
This study provides an updated and comprehensive systematic literature review on GVTs. To the best of the authors’ knowledge, it is also the first systematic literature review and bibliometry on GVTs. It concludes by suggesting future research paths.