Search results

1 – 10 of 36
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 19 June 2020

Maria Conesa, Domingo Martinez–Martinez, Javier Andrades and Manuel Larran

This paper examines the level of mandatory information disclosed by Spanish university foundations on their websites.

201

Abstract

Purpose

This paper examines the level of mandatory information disclosed by Spanish university foundations on their websites.

Design/methodology/approach

A content analysis on the Spanish university foundations' websites is performed based on the mandatory reporting requirements indicated in the Spanish Law 19/2013 on Transparency and Good Governance.

Findings

The results of this paper reveal that the amount of mandatory information disclosed by Spanish university foundations remains low. When compared to the prior empirical research, the authors find remarkable differences in the levels of information disclosure. The level of mandatory disclosures by Spanish university foundations is rather low compared to the voluntary disclosure of information by other NPOs. Meanwhile, such differences are smaller when compared to previous studies focused on mandatory disclosures.

Originality/value

This study contributes to the very limited literature focused on the level of transparency of mandatory information of public foundations. Most of prior empirical research examined the level of voluntary disclosures of corporate or fundraising foundations.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Access Restricted. View access options
Article
Publication date: 18 September 2020

Maria C. Conesa Carril, Nieves Gómez Aguilar and Manuel Larrán Jorge

The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the…

860

Abstract

Purpose

The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses of the budgeting process regarding transparency in order to improve decision-making.

Design/methodology/approach

A case study that applies mixed methods – documentary analysis, observations and interviews – has been conducted. To study internal transparency, the model of three levels of transparency of Biondi and Lapsley (2014) has been applied to the budgeting process of a university. Then, the results have been compared to the external transparency of this institution.

Findings

While external transparency is achieved, internal transparency in the budgeting process is far from optimal in the case of study. An improvement in transparency of the budget process can promote the engagement of stakeholders in the process and achieve better governance.

Research limitations/implications

The general inductive approach is not as strong as other approaches in the area of theory or model development. However, it does provide a simple approach for deriving findings linked to this research’s questions.

Practical implications

Trust issues and external accountability appear to be more relevant than internal transparency for universities. However, improving the three levels of transparency along the budgeting process could motivate collegiate members to reinforce accountability, as it requires them to effectively communicate their actions and decisions to their represented.

Originality/value

This paper seeks to situate transparency as an attribute of university governance, contributing to the scarce literature on transparency, internal and external, in the university. The study compares the approach of this university to external transparency – which relates to accountability – with internal transparency – a concept that links to corporate governance. This study uses the novel lens of Biondi and Lapsley model (2014) to study internal transparency, focussing on university budgeting as a key management tool.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Access Restricted. View access options
Article
Publication date: 6 June 2020

Juan Gabriel Cegarra-Navarro, Eva Martínez Caro, Aurora Martínez-Martínez, Maria Dolores Aledo-Ruiz and Eusebio Martínez-Conesa

This paper aims to investigate the relationship between relational capital produced by universities and knowledge structures, which include both the capacities and competencies…

208

Abstract

Purpose

This paper aims to investigate the relationship between relational capital produced by universities and knowledge structures, which include both the capacities and competencies that students have learned and the capabilities they have put into practice.

Design/methodology/approach

To analyse research data and test the proposed model, partial least squares structural equation modelling (SmartPLS 3.2.9) is used on a sample of 125 students of a Spanish university.

Findings

The results of the study demonstrate that the creation of relational capital by universities will depend largely on how students’ capacity is supplemented and merged with students’ competency to develop synergies that increase the students’ capability to give an additional value to the community members.

Originality/value

This study allows an in-depth analysis of the cause and effect link between the knowledge structures and support the members of higher educational institutions to understand how to achieve relational capital in universities.

Details

Kybernetes, vol. 50 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

Access Restricted. View access options
Book part
Publication date: 23 May 2022

Alan Francisco Rodríguez Jasso, Lucero de Jesús Rodríguez Jasso and Arturo Briseño García

COVID-19 has shaken every nation in the world, and its consequences have spread throughout society. The influence of the health pandemic has left a negative imprint on both the…

Abstract

COVID-19 has shaken every nation in the world, and its consequences have spread throughout society. The influence of the health pandemic has left a negative imprint on both the public and private sectors, affecting thousands of people. The objective of this literature review is to explore, summarise, and analyse the state of the art of corporate social responsibility (CSR) practices in the context of COVID-19 by identifying those that have been implemented during the pandemic. This review was developed using the narrative method to gain a broader perspective of this phenomenon by analysing 30 Web of Science (WOS) articles from 1998 to 2020. The findings suggest that the implementation of CSR-focussed practices offers the possibility to change consumer behaviour towards a socially responsible approach, thus contributing to our country’s economic recovery. The inclusion of CSR within the COVID context allows for a better understanding of the socially responsible practices that have been implemented during the health restrictions.

Details

Research in Administrative Sciences Under COVID-19
Type: Book
ISBN: 978-1-80262-298-0

Keywords

Access Restricted. View access options
Article
Publication date: 1 October 1997

John Stittle, Maria Machota Blas and Isabel Martinez Conesa

The interdependence of ecology and the economy has become a highly significant feature in contemporary European business society. This degree of interdependency emphasizes the…

1838

Abstract

The interdependence of ecology and the economy has become a highly significant feature in contemporary European business society. This degree of interdependency emphasizes the need for compatibility of the goals of economic growth, environmental protection and the rational management of natural resources. The issues are not predominantly centred on economic growth versus environmental sustainability, but rather on the pragmatic acknowledgement that there needs to be recognition and compromise between competing aims. Seeks to examine European Union regulations relating to business environmental issues and to analyse the legal, political and professional adaptation processes of environmental regulation in Spain and the UK.

Details

European Business Review, vol. 97 no. 5
Type: Research Article
ISSN: 0955-534X

Keywords

Access Restricted. View access options
Article
Publication date: 17 April 2019

Rosane Maria Seibert and Clea Beatriz Macagnan

This paper aims to explain the extent of social responsibility disclosure by Brazilian philanthropic higher education institutions (PHEIs). This paper assumes that there is…

497

Abstract

Purpose

This paper aims to explain the extent of social responsibility disclosure by Brazilian philanthropic higher education institutions (PHEIs). This paper assumes that there is information asymmetry between these organizations and their stakeholders.

Design/methodology/approach

The presence of indicators on the organizations’ webpage generated a disclosure index for each PHEI of the sample. Afterwards, this paper performed regression tests, which identified the determinants of PHEIs social responsibility disclosure extent.

Findings

The results support the legitimacy theory as a theoretical basis for social responsibility disclosure extent. The evidenced indicators and the non-rejected hypotheses, related to complexity, diversification, regional factor, specific event and quality, confirm the concern with transparency and accountability of commitments assumed by the social contract.

Research limitations/implications

This research is limited to social responsibility disclosure related to the legitimacy theory and the interests of some stakeholders and to Brazilian PHEIs and their webpages. These limitations mean opportunities for future research studies addressing different information disclosure, foundations of other theories, interests of each specific stakeholder or other stakeholders in other communication channels and other countries, which enable comparisons of results.

Practical implications

The disclosure of extent determinants serve as the basis for the establishment of disclosure and accountability policies for PHEIs.

Originality/value

The originality of this research consists of analyzing the determinants of disclosure from the information of the stakeholders’ interest. They are able to legitimize organizations, allowing them to remain in the community where they operate.

Details

Meditari Accountancy Research, vol. 27 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Access Restricted. View access options
Article
Publication date: 10 April 2020

Alkis Thrassou, Demetris Vrontis, Maria Crescimanno, Marcella Giacomarra and Antonino Galati

This paper aims to investigate the internationalization strategies of small and medium enterprises (SMEs), focusing on the interaction between network ties and “soft” internal…

709

Abstract

Purpose

This paper aims to investigate the internationalization strategies of small and medium enterprises (SMEs), focusing on the interaction between network ties and “soft” internal resources at the foundation of knowledge management (KM). Specifically, it identifies the firms’ internal capabilities that affect KM strategies, and their collective influence on the degree of internationalization; verifies the influence of network ties on the internationalization process itself; and develops a conceptual “preliminary theoretical framework of SME internationalization capabilities and networks.”

Design/methodology/approach

The primary research and analysis are based on a proportional stratified sample of Sicilian wineries; while the conceptual and implicative developments of the paper rest on the combination of the theoretical with the primary findings of the research, and, it has been designed and tested through eight experts’ interviews/reviews.

Findings

Findings underline a strong influence of the internal capabilities of firms on the internationalization process. In addition, an important role in the export process emerges from the acquisition of information and knowledge through the establishment of networks.

Research limitations/implications

The results need to be interpreted within the context for which this study was designed and cannot be applied generally to all businesses. However, results allow cellars’ managers to better understand the relationships among the influencing factors of SMEs internationalization.

Originality/value

The originality of the paper lies not only in its above-stated explicit theoretical objectives and findings but also in its comprehensive conceptual framework that theoretically incorporates the “strategic” with the “internal” and “networking” aspects; purposefully also arming the industry with a practicable tool toward managerial implementation.

Details

Journal of Knowledge Management, vol. 24 no. 4
Type: Research Article
ISSN: 1367-3270

Keywords

Access Restricted. View access options
Article
Publication date: 20 February 2019

María Teresa Sánchez-Polo, Juan-Gabriel Cegarra-Navarro, Valentina Cillo and Anthony Wensley

The purpose of this study is to explore the role of continuous learning and the mitigation or elimination of knowledge barriers affecting information technology (IT) assimilation…

1785

Abstract

Purpose

The purpose of this study is to explore the role of continuous learning and the mitigation or elimination of knowledge barriers affecting information technology (IT) assimilation in the health-care sector. Most of the problems with IT assimilations stem from a poor understanding of the nature of suitable information, the lack of trust, cultural differences, the lack of appropriate training and hierarchical bureaucratic structures and procedures. To overcome these barriers, this study provides evidence that a continuous learning process can play a part in overcoming some of the obstacles to the assimilation of IT.

Design/methodology/approach

This study investigates how a continuous learning environment can counteract the presence of knowledge barriers, and, along with such an environment, can, in turn, facilitate IT assimilation. The study uses ADANCO 2.0.1 Professional for Windows and involves the collection and analysis of data provided by 210 health-care end users.

Findings

The study provides evidence in support of the proposition that continuous learning may facilitate the assimilation of IT by health-care end users through the mitigation of knowledge barriers (e.g. lack of trust or resistance to change). The mitigation of these barriers requires the gathering and utilization of new knowledge and knowledge structures. The results support the hypothesis that one way in which this can be achieved is through continuous learning (i.e. through assessing the situation, consulting experts, seeking feedback and tracking progress).

Research limitations/implications

A limitation of the study is the relatively simple statistical method that has been used for the analysis. However, the results provided here will serve as a preliminary basis for more sophisticated analysis which is currently underway.

Practical implications

The study provides useful insights into ways of using continuous learning to facilitate IT assimilation by end users in the health-care domain. This can be of use to hospitals seeking to implement end user IT technologies and, in particular, telemedicine technologies. It can also be used to develop awareness of knowledge barriers and possible approaches to mitigate the effects of such barriers. Such an awareness can assist hospital staff in finding creative solutions for using technology tools. This potentially augments the ability of hospital staff to work with patients and carers, encouraging them to take initiative (make choices and solve problems relevant to them). This, in turn, allows hospitals to avoid negative and thus de-motivating experiences involving themselves and their end users (patients) and improving IT assimilation. This is liable to lead to improved morale and improved assimilation of IT by end users (patients).

Social implications

As ICT systems and services should entail participation of a wide range of users, developers and stakeholders, including medical doctors, nurses, social workers, patients and programmers and interaction designers, the study provides useful social implication for health management and people well-being.

Originality/value

The paper contributes to a better understanding of the nature and impacts of continuous learning. Although previous studies in the field of knowledge management have shown that knowledge management procedures and routines can provide support to IT assimilation, few studies, if any, have explored the relationship between continuous learning and IT assimilation with particular emphasis on knowledge barriers in the health-care domain.

Details

Journal of Knowledge Management, vol. 23 no. 3
Type: Research Article
ISSN: 1367-3270

Keywords

Access Restricted. View access options
Article
Publication date: 8 September 2020

Maria Palazzo, Agostino Vollero and Alfonso Siano

Increased public scrutiny and stakeholder pressure have given more importance to strategic corporate social responsibility (SCSR) and its three dimensions – orientation, process…

2298

Abstract

Purpose

Increased public scrutiny and stakeholder pressure have given more importance to strategic corporate social responsibility (SCSR) and its three dimensions – orientation, process and value creation. At the same time, they provide banks the inspiration needed to pursue business goals, attain positive performances and communicate their social responsibility efforts. This paper analyses whether and how companies in the banking sector use corporate websites to communicate SCSR dimensions.

Design/methodology/approach

A content analysis was performed based on the corporate websites of leading banks included in the Dow Jones Sustainability World Index and the Hang Seng Corporate Sustainability Index to assess the prominence of SCSR communication.

Findings

The study shows that banks give less prominence to SCSR on corporate websites differently from companies belonging to other sectors, as they are less likely to expose their orientation to SCSR and pay slightly less attention to value creation than other companies.

Practical implications

The paper provides theoretical insights into SCSR dimensions and how they are communicated on corporate websites. From a practical standpoint, the study provides guidance for managers in the banking sector aimed at improving their communication efforts, avoiding decoupling issues and adopting a consistent value creation perspective.

Originality/value

Few studies have used a value creation perspective to differentiate between the dimensions of a SCSR approach. The paper fills this gap by assessing the communication efforts adopted by banks and insurance companies in this area.

Details

International Journal of Bank Marketing, vol. 38 no. 7
Type: Research Article
ISSN: 0265-2323

Keywords

Access Restricted. View access options
Article
Publication date: 5 June 2023

María Isabel Barba-Aragón and Daniel Jiménez-Jiménez

The purpose of this study is to contribute to empirical research on green innovation drivers. This paper analyzes the relationships between training, knowledge acquisition, green…

646

Abstract

Purpose

The purpose of this study is to contribute to empirical research on green innovation drivers. This paper analyzes the relationships between training, knowledge acquisition, green innovation and firm performance.

Design/methodology/approach

The analysis is carried out on a sample of 373 Spanish companies from a wide variety of sectors. This research has used the partial least squares (PLS) model to test the hypotheses.

Findings

It is found that green innovation and knowledge acquisition improve firm performance, and that knowledge acquisition has a mediating effect between training and green innovation.

Practical implications

The findings of this article indicate that green innovation allows the company to obtain benefits while reducing the negative environmental impact, then managers should bet on ecological innovation. This study also shows that there is an indirect effect of training on green innovation and, therefore, managers must invest in training as a mechanism to increase knowledge acquisition and, thus, green innovation.

Originality/value

This paper analyzes two research areas that have received little attention: the role of human resource management in green innovation and the relationship between a given driver and green innovation. In the first, it analyzes whether training increases green innovation, and in the second, it considers the effect of training on knowledge acquisition and on green innovation, specifically, it studies whether knowledge acquisition mediates the relationship between training and green innovation.

Details

Journal of Knowledge Management, vol. 28 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

1 – 10 of 36
Per page
102050