Juan Gabriel Martínez-Navalón, Vera Gelashvili, Nelson DeMatos and Giovanni Herrera-Enríquez
This paper aims to assess how digital knowledge management affects technostress in workers and how that influences the organization’s sustainability. The study applied an in-depth…
Abstract
Purpose
This paper aims to assess how digital knowledge management affects technostress in workers and how that influences the organization’s sustainability. The study applied an in-depth literature review of the following concepts and dimensions, digital knowledge management (acquisition, sharing and application), technostress (techno overload, invasion, complexity, insecurity and uncertainty) and sustainability (economic, social and environmental).
Design/methodology/approach
After completing the literature review, an online questionnaire was developed and disseminated through social networks. The questionnaire had four sections: classification of the respondent, questions related to knowledge management, technostress and sustainability. The final sample comprises 454 responses. First, a descriptive analysis of the sample was carried out, and second, a structural equation model by the partial least squares–structural equation modeling method was conducted.
Findings
The results show that there is a direct and positive relationship between knowledge management and technostress. This finding means that a higher level of knowledge management of firms causes a greater level of technostress among employees. The close relationship between knowledge management and the firms’ sustainability has also been confirmed. The study results have shown that gender does not have a moderating effect on the relationships reported, as there are no significant differences.
Originality/value
To the best of the authors’ knowledge, this study is the first to look at digital knowledge management, assessing both the levels of employee technostress and the sustainability achieved by their organizations. Thus, this study could serve as a basis for future research. In addition, it contributes to the scarce academic literature on technostress and digital knowledge management levels.
Details
Keywords
Vera Gelashvili, Eva María Aguilar Pastor, María-Jesús Segovia-Vargas and Maria-del-Mar Camacho-Miñano
The purpose of this paper is to investigate whether sheltered employment centers (CEEs) which have a higher rate of professionalization of their managers have better economic…
Abstract
Purpose
The purpose of this paper is to investigate whether sheltered employment centers (CEEs) which have a higher rate of professionalization of their managers have better economic returns than those that have a lower one.
Design/methodology/approach
A questionnaire has been drawn up for their managers. After collecting the answers, an index of professionalization classifies the CEEs with managers of high, medium and low levels of professionalism. This index is then correlated with the main financial ratios of companies.
Findings
The results show that companies with the highest level of managers’ professionalization, on average, have higher economic returns than companies with medium and low rates, although the difference is not very high. This study is an important contribution to academic literature, as it is the first to examine the professionalization of CEE managers.
Research limitations/implications
Finally, this paper is not short of limitations. The number of responses is small but there are similar studies with similar response rates. Additionally, the scarcity of responses may suggest that there is a lack of interest about the utility of professionalization by some CEEs managers because, perhaps, they do not have the necessary competences to understand its importance in management.
Practical implications
This study has some main implications for stakeholders: first, CEEs must pay more attention to the professionalization of their management team, because professionalization can lead to meeting its goals and guaranteeing the firm’s growth. Second, training programs in skills and attitudes should be designed to strengthen these competencies. Moreover, managers of social firms should know that the establishment of strategic plans will be useful to identify new opportunities in the market.
Social implications
Given the important role of these social firms for the employment of people with disabilities, training programs should be promoted by government in order to ensure the professionalization of these companies.
Originality/value
This research is an important contribution to the literature on this subject because there are no studies about the level of professionalization of CEEs, companies that represent an important value for the economy of a country.
Details
Keywords
Vera Gelashvili, Alba Gómez-Ortega, Almudena Macías-Guillén and María Luisa Delgado Jalón
The Audit and Accounting Firms (AAF) companies are of great importance as they audit companies in different sectors and report on their economic-financial situation. The academic…
Abstract
Purpose
The Audit and Accounting Firms (AAF) companies are of great importance as they audit companies in different sectors and report on their economic-financial situation. The academic literature has analysed these firms but has not gone as far as to review their economic and financial health. Therefore, this study aims to focus on the analysis of whether these companies are viable companies beyond the large firms, whether they generate profits from their activity or whether they tend to go bankrupt. In addition, the impact of COVID-19 has been studied, since it is questionable whether the effect on AAF has been negative or positive.
Design/methodology/approach
In order to answer the hypotheses put forward in this study, analysis of the profitability, liquidity and solvency situation of AAF considering their size and age, as well as the impact of the pandemic on this sector has been done. In total, 12,469 European companies are analysed. After the descriptive analysis of the companies by ratios, the Altman Z-score model is used as a methodology to assess whether they are bankruptcy-prone companies based on their characteristics.
Findings
The results of the analysis of the study have shown that these are companies of great importance to the European economy and that, depending on their characteristics, there are companies that may be closer to the risk of bankruptcy. This study is an essential contribution to the academic literature, public administration and the management of auditing and accounting firms.
Originality/value
To the best of the authors’ knowledge, this study is the first to analyse AAF at the European level with a panel data sample. The results obtained can be generalized and form the basis for future lines of research.
Details
Keywords
Alba Gómez-Ortega, Vera Gelashvili, María Luisa Delgado Jalón and José Ángel Rivero Menéndez
At the European level, on January 1st 2018, the accounting standard IFRS 9, on the principles for the accounting information of financial instruments entered into force. The…
Abstract
Purpose
At the European level, on January 1st 2018, the accounting standard IFRS 9, on the principles for the accounting information of financial instruments entered into force. The objective of this research paper is to analyse the impact of the first application of IFRS 9 on the credit institutions listed in Spain, specifically, its effects on their financial statements and the corresponding audit reports.
Design/methodology/approach
In order to achieve research purpose, a descriptive analysis of the analysed entities has been carried out, through the financial and economic indicators, and through the review of the corresponding audit reports.
Findings
The results show that the application of IFRS 9 had a significant effect (both positive and negative) on the results of the subject companies. Based on the audit reports, the application of this new standard increased the degree of complexity and that of accounting estimates in the financial statements.
Originality/value
This research is an important contribution to the literature on this topic because it analyses the impact of IFRS 9 under the main points of view that allow for a more complete understanding of the standard thus addressing the regulatory accounting standpoint, the economic–financial impact and the consequences on the implementation process.
Details
Keywords
Vera Gelashvili, Juan Gabriel Martínez-Navalón and Giovanni Herrera Enríquez
The main aim of this study is to analyze if the users’ stress and anxiety when using mobile Apps for restaurant reservations influence their trust and satisfaction toward the…
Abstract
Purpose
The main aim of this study is to analyze if the users’ stress and anxiety when using mobile Apps for restaurant reservations influence their trust and satisfaction toward the restaurants. In addition to this, the relationship between satisfaction and trust is studied. The study sample is the Indian population in Spain.
Design/methodology/approach
To achieve the objectives set, the questionnaire measuring each of the variables used in the study was carried out. A variance-based structural equation model, partial least squares (PLS), was used for statistical analysis of the data.
Findings
The results obtained have shown that the relations stress–satisfaction, anxiety–satisfaction and satisfaction–trust are accepted to be significant, whereas the relations stress–trust and anxiety–trust are rejected because they do not fulfill the minimum standards of significance.
Originality/value
This study is an important contribution in the academic literature because there are not many studies that analyze the variables of stress and anxiety in the context of marketing. In addition to this, the study sample is the Indian population resident in Spain, the population that is not studied in depth.