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Article
Publication date: 7 November 2016

Maria Consuelo Franky, Jaime A. Pavlich-Mariscal, Maria Catalina Acero, Angee Zambrano, John C. Olarte, Jorge Camargo and Nicolás Pinzón

This purpose of this paper is to present ISML-MDE, a model-driven environment that includes ISML, a platform-independent modeling language for enterprise applications; ISML-GEN, a…

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Abstract

Purpose

This purpose of this paper is to present ISML-MDE, a model-driven environment that includes ISML, a platform-independent modeling language for enterprise applications; ISML-GEN, a code generation framework to automatically generate code from models; and LionWizard, a tool to automatically integrate different components into a unified codebase.

Design/methodology/approach

The development comprises five stages: standardizing architecture; refactoring and adapting existing components; automating their integration; developing a modeling language; and creating code generators. After development, model-to-code ratios in ISML-MDE are measured for different applications.

Findings

The average model-to-code ratio is approximately 1:4.6 when using the code generators from arbitrary models. If a model transformation is performed previously to the code generation, this ratio raises to 1:115. The current validation efforts show that ISML properly supports several DSL essential characteristics described by Kahraman and Bilgen (2015).

Research limitations/implications

ISML-MDE was tested on relatively small applications. Further validation of the approach requires measurement of development times and their comparison with previous similar projects, to determine the gains in productivity.

Originality/value

The value of ISML-MDE can be summarized as follows: ISML-MDE has the potential to significantly reduce development times, because of an adequate use of models and transformations. The design of ISML-MDE addresses real-world development requirements, obtained from a tight interaction between the researchers and the software development company. The underlying process has been thoroughly documented and it is believed it can be used as a reference for future developments of MDE tools under similar conditions.

Details

International Journal of Web Information Systems, vol. 12 no. 4
Type: Research Article
ISSN: 1744-0084

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Article
Publication date: 21 May 2018

María Dolores Capelo Bernal, Pedro Araújo Pinzón and Warwick Funnell

The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles…

737

Abstract

Purpose

The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context.

Design/methodology/approach

This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations.

Findings

In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband.

Originality/value

Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 8 September 2022

Juan Pablo Castilla

The growing displacement of theory and other forms of wide-ranging knowledge of social phenomena by empirical research methods in economics is widely noted by economists and…

Abstract

The growing displacement of theory and other forms of wide-ranging knowledge of social phenomena by empirical research methods in economics is widely noted by economists and historians of economic knowledge. Less attention has been devoted, however, to understand the materialization of such changes in the scientific practices. This article studies the recent transformations in the epistemological practices at CEDE, a research center in Colombia. I use a machine learning technique called Topic Modeling, interviews to CEDE researchers, and exegesis of papers to characterize a shift in the production of knowledge in microeconometrics at CEDE during the years 2000 and 2018. I explain this shift by characterizing two sets of epistemological practices that implies a recent tendency to disdain research that cannot make a “strong” causal inference.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on the Work of William J. Baumol: Heterodox Inspirations and Neoclassical Models
Type: Book
ISBN: 978-1-80382-708-7

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Book part
Publication date: 11 October 2023

Javier Peña Capobianco

Abstract

Details

The New Era of Global Services: A Framework for Successful Enterprises in Business Services and IT
Type: Book
ISBN: 978-1-83753-627-6

Available. Content available
585

Abstract

Details

Qualitative Research in Accounting & Management, vol. 11 no. 1
Type: Research Article
ISSN: 1176-6093

Available. Content available
Book part
Publication date: 23 August 2021

Martha Ríos Manríquez

Abstract

Details

Empowerment, Transparency, Technological Readiness and their Influence on Financial Performance, from a Latin American Perspective
Type: Book
ISBN: 978-1-80117-382-7

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Article
Publication date: 15 April 2024

Nadia Jimenez, Sonia San Martin and Paula Rodríguez-Torrico

This study aims to focus on how smartphone addiction impacts young consumer behavior related to mobile technology (i.e. the compulsive app downloading tendency). After a thorough…

290

Abstract

Purpose

This study aims to focus on how smartphone addiction impacts young consumer behavior related to mobile technology (i.e. the compulsive app downloading tendency). After a thorough literature review and following the risk and protective factors framework, this study explores factors that could mitigate its effects (resilience, family harmony, perceived social support and social capital).

Design/methodology/approach

The study used the covariance-based structural equation modeling approach to analyze data collected from 275 Generation Z (Gen Z) smartphone users in Spain.

Findings

Results suggest that resilience is a critical factor in preventing smartphone addiction, and smartphone addiction boosts the compulsive app downloading tendency, a relevant downside for younger Gen Z consumers.

Originality/value

Through the lens of the risk and protective factors framework, this study focuses on protective factors to prevent smartphone addiction and its negative side effects on app consumption. It also offers evidence of younger consumers’ vulnerability to smartphone addiction, not because of the device itself but because of app-consumption-related behaviors.

Details

Young Consumers, vol. 25 no. 6
Type: Research Article
ISSN: 1747-3616

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Article
Publication date: 24 January 2025

Maite Barguilla Sanclaudio, Lucia Garcés-Galdeano and Iván Alfredo Salazar Morales

This work contributes to the debate on the link between environmental, social and governance (ESG) criteria and firm innovation, incorporating ownership structure as a moderating…

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Abstract

Purpose

This work contributes to the debate on the link between environmental, social and governance (ESG) criteria and firm innovation, incorporating ownership structure as a moderating variable.

Design/methodology/approach

This research uses ordinary least squares (OLS) regression to analyse the impact of ESG criteria on innovation, considering firm ownership as a catalyst that strengthens the effect of environmental and social practices on innovative performance.

Findings

Family-owned firms, with their unique characteristics like long-term orientation and commitment to family values, strengthen the relationship between environmental and social practices and innovation performance. This suggests that such firms are better positioned to leverage their corporate social responsibility (CSR) commitments and activities.

Practical implications

The findings offer valuable insights for decision-making in organizations, particularly family firms focused on innovation and sustainability. The research shows that investing in sustainability practices not only ensures ESG compliance but also significantly fosters innovation.

Originality/value

This study contributes to the debate regarding the relationship between ESG criteria and firm innovative performance. It highlights how the implementation of ESG practices influences innovation, and particularly how firm ownership further enhances the relationship between environmental and social practices and firm innovative performance.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

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Article
Publication date: 10 February 2021

Nicolas Salvador Beltramino, Domingo Garcia-Perez-de-Lema and Luis Enrique Valdez-Juarez

The objective of this study is to analyze the influence of the intellectual capital of SMEs on innovation and organizational performance in the context of an emerging country.

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Abstract

Purpose

The objective of this study is to analyze the influence of the intellectual capital of SMEs on innovation and organizational performance in the context of an emerging country.

Design/methodology/approach

The sample consisted of 259 industrial SMEs from the Cordoba, Argentina. The data were analyzed by partial least squares–structural equation modeling (PLS–SEM).

Findings

The study provides empirical evidence that the three components of intellectual capital generate positive and significant effects on innovation in processes and products. Structural capital is the component that has the greatest effect on innovation. It also showed a positive and significant relationship between innovation in processes and performance, contributing to the scarce empirical literature in the context of SMEs.

Research limitations/implications

The research exposes limitations that uncover a path for future. First, the work uses as the only source of information, the consultation at the highest level of the company. Second, the study covered only industrial companies. Future studies should focus on other sectors and countries.

Practical implications

The results may have important practical implications for SME owners and managers and offer a vision of the influence of intellectual capital on the innovative capacity of the organization.

Originality/value

The value of work lies in establishing the importance of intellectual capital in the environment of an emerging country such as Argentina, given the low level of knowledge that exists in this area.

Details

Journal of Intellectual Capital, vol. 23 no. 4
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 18 November 2024

Germán Rojas-Cabezas, Ronald Mora-Esquivel, Nicolas Márquez, Susana Chacón-Espejo, Victor Nocetti-Núñez and Juan Carlos Leiva

This study examines the relationships between green management, perceived barriers to sustainability and innovation performance in Latin American SMEs and how formal and informal…

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Abstract

Purpose

This study examines the relationships between green management, perceived barriers to sustainability and innovation performance in Latin American SMEs and how formal and informal institutional factors influence these relationships.

Design/methodology/approach

The study used a dataset collected by Iberoamerican small and medium-sized enterprises (SMEs) Observatory in 2022 and included 15 country-specific indicators for Latin American countries published in international data sources to address the formal and informal institutional contexts. Accordingly, the final sample comprises 11,319 SME observations from 16 countries. The analysis involved three phases. First, an R-Type Exploratory Factor Analysis (EFA). Second, a cluster analysis. Third, a testing of the mediation theoretical model between the groups identified in the second study. To this purpose, the analysis included a multigroup analysis for covariance structure by three-stage procedures conducting structural equation modeling (SEM).

Findings

The results revealed that both formal institutions (such as government policies and regulations) and informal institutions (such as social norms and cultural values) have a positive impact of green management practices on innovative outcomes in SMEs. However, the magnitude of this impact varies depending on the level of country-specific performance of the context. Additionally, the perceived barriers to sustainability do not play an intermediary role in this relationship within both institutional contexts. However, the effect of perceived barriers to sustainability on SMEs' innovation performance is diminished in the informal institutional context.

Originality/value

These conclusions provide valuable insights for policymakers seeking to promote sustainable development in Latin America, highlighting the importance of institutional support in fostering SMEs' adoption of ecological practices.

Propósito

Este estudio examina la relación entre la gestión verde, las barreras percibidas a la sostenibilidad y el rendimiento de la innovación en las PYME latinoamericanas y cómo los factores institucionales formales e informales influyen en esta relación.

Diseño/metodología/enfoque

El estudio utilizó un conjunto de datos recogidos por el Observatorio Iberoamericano de la PYME y se incluyó 15 indicadores de desempeño de países de América Latina publicados en fuentes de datos internacionales para abordar los contextos institucionales formales e informales. Por consiguiente, la muestra de datos final del estudio lo conforman 11,319 observaciones de Pymes de 16 países. El análisis incluyó tres fases. En primer lugar, un análisis factorial exploratorio. Segundo un análisis de conglomerados o clústeres. En tercer lugar, una prueba del modelo teórico de mediación entre los grupos identificados en el segundo estudio. Para ello, el análisis incluyó un análisis multigrupo para la estructura de covarianza mediante un procedimiento de tres etapas por medio de un modelado de ecuaciones estructurales.

Resultados

Los resultados revelaron que tanto en las instituciones formales (como las políticas y normativas gubernamentales) como en las informales (como las normas sociales y los valores culturales) las prácticas de gestión verde influyen positivamente en desempeño innovador. Sin embargo, la magnitud de este impacto varía según el nivel de desempeño del contexto de estos países. Además, el estudio mostró que las barreras percibidas a la sostenibilidad no tienen un papel de mediación en esta relación, en ambos contextos institucionales. Finalmente, se observó que el efecto de las barreras percibidas a la sostenibilidad sobre el desempeño innovador disminuye en el contexto institucional informal.

Originalidad

El trabajo aporta valiosas ideas para los responsables políticos que buscan promover el desarrollo sostenible en América Latina, destacando la importancia del apoyo institucional para fomentar la adopción de prácticas verdes por parte de las pymes.

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