Search results

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

In the context of Brexit, this study aims to analyse whether the worsening of the UK’s image might have triggered: worse feelings towards the tourism workers and a decrease in the final intention to travel to the UK. This paper compares responses from high and low-context tourists to identify at which target the reactions are more intense.

Hypotheses were formulated in a general model based on the theory of reasoned action applied to Country Image in the tourism sector, comparing the model in high (150 responses) versus low-context (406 responses) scenarios. Structural equation modelling methodology was used.

The intention to travel to the UK worsens when two out of the three dimensions of country image worsen (aesthetical and functional) and also when feelings towards workers in this country worsen. Related to cross-cultural differences, the main effect on feelings towards workers comes from the normative dimension of the UK’s image, together with the aesthetic perception. Moreover, travellers’ intentions are influenced by functional and aesthetic perceptions of the country as well as feelings towards workers. High-context cultures showed a significantly stronger effect of the aesthetic dimension of the country on feelings towards workers.

This paper tries to advance the understanding of how feelings towards employees in the UK can determine future visits to this destination. In addition, some cultural differences may explain why low-context cultures are more affected by the worsening of the UK’s image after Brexit.

The purpose of this paper is the presentation and research of a novel robot vision system, which uses laser dynamic triangulation, to determine three-dimensional (3D) coordinates of an observed object. The previously used physical operation principle of discontinuous scanning method is substituted by continuous method. Thereby applications become possible that were previously limited by this discretization.

The previously used prototype No. 2, which uses stepping motors to realize a discontinuous laser scan, was substituted by the new developed prototype No. 3, which contains servomotors, to achieve a continuous laser scan. The new prototype possesses only half the width and turns out to be significantly smaller and therefore lighter than the old one. Furthermore, no transmissions are used, which reduce the systematic error of laser positioning and increase the system reliability.

By using a continuous laser scan method instead of discontinuous laser scan method, dead zones in the laser scanner field can be eliminated. Thereby, also by changing the physical operation principle, the implementation of applications is allowed, which previously was limited by the fixed step size or by the object distance under observation. By using servomotors instead of stepping motors, also a significant reduced positioning time can be accomplished maintaining the relative positioning error less than 1 per cent.

The originality is based on the substitution of the physical operation principle of discontinuous by continuous laser scan. The previously used stepping motors discretized the laser scanner field and thereby produced dead zones, where 3D coordinates cannot be detected. These stepping motors were substituted by servomotors to revoke these disadvantages and provide a continuous laser scan, where dead zones in the field of view get eliminated and the step response of the laser scanner accelerated.

This study examines how women and men in family firms respond differently when asked about perceptions of financial performance. The study poses three research questions around this topic: Are there differences among female and male responses, do those perceptions change if men and women are leaders of the family business and does the family's socioemotional wealth (SEW) influence such responses.

This study uses a quantitative research design to determine if financial performance perceptions of family firms differ based on the gender of the respondents and their leadership position, and second, if SEW's dimensions influence those perceptions, using data from the Successful Transgenerational Entrepreneurship Practices (STEP) survey in 2015.

The findings indicate that due to the lack of theory regarding gender as a social construct, empirical data collected for family business studies should take under consideration if respondents are women, men, leaders and the family influence in the family business when collecting data from surveys and asking for perceptions of financial performance. Results show that women in family businesses tend to have more positive perceptions of financial performance than men, but if women are leaders, those perceptions not only decrease but become negative. In addition, the family's socioemotional wealth (SEW) exacerbates those tendencies.

This study contributes to the literature by helping to understand the potential limitations of subjective measures of financial performance, as women increasingly become family business leaders. It also contributes to gender studies by demonstrating that there is a lack of gender theoretical perspectives specifically, gender roles, suggesting that differences in self-promotion and self-evaluation between men and women leaders of their family firms. Finally, this study adds to the study of SEW as a multidimensional construct by showing the different effects, or lack of them by each dimension and showing the strong effect of family continuity on the perception of financial performance.

We propose a risk factor for idiosyncratic entropy and explore the relationship between this factor and expected stock returns.

We estimate a cross-sectional model of expected entropy that uses several common risk factors to predict idiosyncratic entropy.

We find a negative relationship between expected idiosyncratic entropy and returns. Specifically, the Carhart alpha of a low expected entropy portfolio exceeds the alpha of a high expected entropy portfolio by −2.37% per month. We also find a negative and significant price of expected idiosyncratic entropy risk using the Fama-MacBeth cross-sectional regressions. Interestingly, expected entropy helps us explain the idiosyncratic volatility puzzle that stocks with high idiosyncratic volatility earn low expected returns.

We propose a risk factor of idiosyncratic entropy and explore the relationship between this factor and expected stock returns. Interestingly, expected entropy helps us explain the idiosyncratic volatility puzzle that stocks with high idiosyncratic volatility earn low expected returns.

The purpose of this paper is to analyze the impact of smart city initiatives and big data on supply chain management (SCM). More specifically, the connections between smart cities, big data and supply network characteristics (supply network structure and governance mechanisms) are investigated.

An integrative framework is proposed, grounded on a literature review on smart cities, big data and supply networks. Then, the relationships between these constructs are analyzed, using the proposed integrative framework.

Smart cities have different implications to network structure (complexity, density and centralization) and governance mechanisms (formal vs informal). Moreover, this work highlights and discusses the future research directions relating to smart cities and SCM.

The relationships between smart cities, big data and supply networks cannot be described simply by using a linear, cause-and-effect framework. Accordingly, an integrative framework that can be used in future empirical studies to analyze smart cities and big data implications on SCM has been proposed.

Smart cities and big data alone have limited capacity of improving SCM processes, but combined they can support improvement initiatives. Nevertheless, smart cities and big data can also suppose some novel obstacles to effective SCM.

Several studies have analyzed information technology innovation adoption in supply chains, but, to the best of our knowledge, no study has focused on smart cities.

During the past 26 years, there has been a phenomenal growth in the literature on workplace bullying. The purpose of this paper is to review and synthesize the extant empirical studies on underlying and intervening mechanisms in antecedents–bullying and bullying–outcomes relationships.

In total, 53 studies on mediators and moderators in antecedents–bullying and bullying–outcomes relationships (2001-2016) were selected from academic databases (Google Scholar, Research Gate, Emerald Insight, Science Direct, etc.)

The review suggests that while a reasonable number of studies examine the role of mediators and moderators in bullying–outcomes relationships, such efforts are meager in antecedents–bullying relationships. The paper concludes by proposing some potential variables that can explain the underlying mechanisms in the bullying phenomenon and alleviate/aggravate the antecedents–bullying–outcomes relationships.

To the best of authors’ knowledge, this is the first review on mediators and moderators of workplace bullying.

The advancement of technologies has made it possible for health-care organizations to provide convenient online services that enable people to manage their health conditions. Although many studies have investigated the adoption and benefits of e-health services, there has been little focus on health-oriented behaviors after adoption, particularly in relation to service quality and user satisfaction.

This paper is based on the SOR model and service quality theories to investigate behavioral responses, including word-of-mouth, intention to use and intention to act. The authors use a partial least squares structural equation modeling analysis with 194 participants and the diabetes risk test survey in Finland.

The results show that people are willing to engage in health self-management behaviors if they intend to use the e-health service and are satisfied with it. User satisfaction can be enhanced by improving the visual appeal of the website presentation, the quality of the presented information, as well as the usability of the website, all as components of e-health services.

The authors contribute by creating a construct “intention to act,” referring to health-oriented behaviors resulting from e-health service use. In addition, this study is among the first to apply the SOR model to investigate how user satisfaction leads to intention to use, intention to act and word-of-mouth.

Although an extensive body of research treats the fields of corporate governance and sustainable development separately, less attention has been paid to the interaction between both fields. This paper attempts to bridge this gap by examining how corporate governance systems are evolving in order to integrate sustainable development thinking into them.

Drawing from corporate governance, sustainable development, and stakeholder theory literature, an analysis is performed of the governance systems of the 18 corporations that are leading the market sectors considered by the Dow Jones Sustainability World Index.

The results of our in‐depth analysis of the 18 cases are presented and the sustainable corporate governance model that emerges from that analysis is proposed.

This model does not attempt to question or replace the previous recommendation and frameworks suggested in the literature on corporate governance and codes of governance. On the contrary, the model should be viewed as a way of integrating sustainable development/corporate responsibility into the fabric of already existing governance models suggested elsewhere.

The suggested model seems to be a good framework both for managers and for researchers because it can be used to improve the firm's governance systems as well as a guide for future research on sustainable corporate governance.

The purpose of this article is to analyse the impact of the internet, as a new information channel for the consumer, on business results, and in particular, the consequences of attitude towards the web site with regard to customer behaviour and web site sponsor brand.

A survey instrument was used to gather data to test the relationships in the research model.

The paper shows the importance of attitude towards the web site and attitude towards the internet in explaining attitude towards the brand and consumer e‐behaviour, and identifies the hierarchy of effects operative among these three concepts of attitude: attitude towards the internet; attitude towards the web site; and attitude towards the brand.

This study only looked at one category of web site – free‐content sites. Future research could apply the conclusions of this study to other types of web sites, e.g. the e‐commerce web site and the corporate web site.

The main practical consequence of the study lies in the need to take into account that the profitability of an e‐business should not be measured solely in terms of direct profitability. Profits generated indirectly should also be considered, given the proven positive relationship between attitude towards the web site and attitude towards the brand. This conclusion is of vital importance since very few e‐businesses obtain direct profits. Brick‐and‐click firms eliminate their e‐businesses without bearing in mind the positive consequences they may be having on the brand itself.

The study aimed to take a more in‐depth look at the value of e‐businesses for brick‐and‐click firms. It analysed sources of indirect profitability for the e‐business that should be taken into account when looking at web site value.