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Article

Rodrigo Restrepo and Juan G. Villegas

The purpose of this paper is to present a case study in which data envelopment analysis (DEA) is used to evaluate and classify the suppliers of a Colombian motorcycle…

Abstract

Purpose

The purpose of this paper is to present a case study in which data envelopment analysis (DEA) is used to evaluate and classify the suppliers of a Colombian motorcycle assembly company. This tool allows the integration of several attributes into single performance measures (cross-efficiency and diversity efficiency) and subsequent classification based on the values obtained for these two metrics.

Design/methodology/approach

The classification uses a methodology based on two main tools. The first is an input-oriented cross-efficiency DEA model with ordinal variables to evaluate the suppliers’ performance, and the second is a classification of these into categories that identifies those with good performance for features that make them outstanding.

Findings

The assembly company segments its suppliers according to supply frequency. The results show that suppliers working under a just-in-time system achieve superior performance with respect to other suppliers.

Practical implications

The application of this methodology in a real-world case illustrates how DEA can be a useful tool to support the evaluation and classification of suppliers (a process of increasing complexity given the current trend to include multiple strategic measures together with classical operational measures). Moreover, the methodology illustrated in the study can be adapted to other similar settings.

Originality/value

The main contributions of this paper are twofold. First, to the best of our knowledge, this is the first study to illustrate the use of DEA in a real case related to supplier evaluation. Second, the presence of ordinal variables (e.g. quality or environmental ratings) gives rise to DEA variants seldom used in this context.

Propósito

Este artículo presenta un caso de estudio en el que se utiliza análisis envolvente de datos (DEA) para evaluar y clasificar los proveedores de una ensambladora colombiana de motocicletas. Dicha herramienta permite integrar múltiples atributos en dos medidas de desempeño (eficiencia cruzada y de diversidad) y la posterior clasificación de éstos con base en los valores obtenidos para ambas medidas.

Diseño/metodología/enfoque

La clasificación usa una metodología basada en dos herramientas. La primera es un modelo DEA de eficiencia cruzada orientado a las entradas con variables ordinales que se usa para evaluar el desempeño de los proveedores. La segunda es una clasificación de los proveedores en categorías para identificar aquellos con buen desempeño en algunas características que los hacen sobresalientes.

Resultados

La compañía segmenta sus proveedores de acuerdo con la frecuencia de abastecimiento. Los resultados muestran que los proveedores que operan bajo justo a tiempo (Just-in-time, JIT) tienen un desempeño superior con respecto a los demás proveedores.

Implicaciones prácticas

La aplicación de esta metodología en un caso real ilustra como DEA es una herramienta útil para apoyar la evaluación y clasificación de proveedores (un proceso de complejidad creciente gracias a la tendencia actual de incluir medidas estratégicas junto a las medidas operacionales comúnmente utilizadas). Además, la metodología utilizada puede adaptarse fácilmente a otras situaciones similares.

Originalidad/valor

Las contribuciones de este artículo son dos. Primero, hasta donde sabemos, este es el primer estudio que ilustra el uso de DEA en un caso real de evaluación de proveedores. Segundo, la presencia de variables ordinales (por ejemplo, evaluaciones de calidad y medioambiente) resultan en modelos DEA que son poco utilizados en este contexto.

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Article

Carlos Pombo and Enrique Ogliastri

This Special Issue is dedicated to the memory of the unexpectedly deceased Professor Luis J. Sanz, president of BALAS and Associate Editor of ARLA. The issue includes six…

Abstract

This Special Issue is dedicated to the memory of the unexpectedly deceased Professor Luis J. Sanz, president of BALAS and Associate Editor of ARLA. The issue includes six papers from Chile, Spain and Costa Rica/Argentina. The case study is on the privatization of the Buenos Aires underground in 1998, a topic of renewed interest in 2015. One of the studies determines the effect of director education and international experience on the firm’s access to international markets. Another paper studies the effect of corporate board diversity on company reputation. The third analyzes the negative effect of the politicization of State savings banks on the benefits of these financial institutions in Spain. The fourth studies the effect of the diversification strategy and cross-control by shareholder groups on firm value in Chile. Finally, we have a literature review, using meta-analysis methodology, on the relationship between auditor specialization by industry and the structure of audit fees.

Resumen

Este número especial es dedicado a la memoria del súbitamente fallecido profesor Luis J. Sanz, presidente de BALAS y Editor Asociado de ARLA. Publicamos seis trabajos originados en Chile, España, y Costa Rica/Argentina. El caso trata sobre la privatización del metro de Buenos Aires en 1998, tema de renovada vigencia en 2015. Un estudio determina el efecto de la educación de posgrado y la experiencia internacional de los directores en el nivel de acceso a mercados internacionales de sus empresas. El segundo estudia el efecto de la diversidad en la composición de las juntas directivas sobre la reputación de la empresa. Tercero, se analiza el efecto negativo de la politización de las cajas de ahorros estatales en los beneficios de estas instituciones financieras en España. Cuarto, se estudia el efecto de la estrategia de diversificación y del control cruzado de grupos de accionistas sobre el valor de la empresa en Chile. Finalmente, una revisión de la literatura con metodología de meta análisis sobre la relación entre la estructura de auditores especializados por sector empresarial y la estructura de precios de sus tarifas.

Details

Academia Revista Latinoamericana de Administración, vol. 28 no. 3
Type: Research Article
ISSN: 1012-8255

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Article

Enrique Ogliastri

This issue sees the Emerald Group join the journal as a partner and includes five papers about innovation and two general pieces. The introduction to the theme of…

Abstract

This issue sees the Emerald Group join the journal as a partner and includes five papers about innovation and two general pieces. The introduction to the theme of innovation reviews international and Latin American literature and analyzes Latin American patents in the USA. There is a study of university patents in Mexico from 1995 to 2009, as well as a case study of two new technology companies in Brazil and the positive role played in their development by a family conglomerate which filled the institutional voids around them. A data analysis is conducted on the dissemination of eight electronic products in the nine largest Latin American countries, and econometric studies look at agro‐industrial marketing in Chile. Another paper examines the effect of adopting new international accounting laws (IFRS) on the quality of information provided by companies in the Chilean market. Finally, the paper examines the influence of managerial perceptions on the strategic responses adopted by four Colombian organizations when facing a political crisis. This edition includes contributions from Chile, Colombia, Costa Rica, Spain, Mexico, Nicaragua and the UK.

Resumen

En este número el Grupo Editorial Emerald ha ingresado como socio a la revista. Se publican cinco artículos sobre innovación, más dos artículos de índole general. El artículo de introducción a innovaciones revisa la literatura internacional y latinoamericana y hace un análisis de las patentes latinoamericanas en Estados Unidos. Se presenta un estudio sobre las patentes universitarias en México 1995‐2009. Se estudian dos casos de nuevas empresas tecnológicas en Brasil, y el positivo papel que tuvo para su desarrollo un conglomerado familiar que compensó los vacíos institucionales del entorno. Se analizan los datos sobre la difusión de ocho productos electrónicos en los nueve mayores países latinoamericanos. Se realizan estudios econométricos sobre las innovaciones en mercadeo de negocios agroindustriales en Chile. Otro artículo trabaja el efecto de adoptar las nuevas normas contables internacionales (NIIF o IFRS) en la calidad de la información que emiten las empresas en el mercado chileno. Finalmente, un artículo estudia la influencia de la percepción gerencial sobre las respuestas estratégicas adoptadas por cuatro empresas colombianas ante una crisis política. Este número contiene contribuciones provenientes de Chile, Colombia, Costa Rica, España, México, Nicaragua y Reino Unido.

Details

Academia Revista Latinoamericana de Administración, vol. 26 no. 1
Type: Research Article
ISSN: 1012-8255

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Article

Ana María Lucia‐Casademunt, J. Antonio Ariza‐Montes and Alfonso Carlos Morales‐Gutiérrez†

Employee well‐being (WB) is a strategic reference of prime importance due to its impact on human capital, employee health and quality in working life, factors that are key…

Abstract

Purpose

Employee well‐being (WB) is a strategic reference of prime importance due to its impact on human capital, employee health and quality in working life, factors that are key to achieving successful organisations. The purpose of the current study is to assess the WB of female managers in the European workplace. The research analyses three dimensions (job satisfaction, comfort and enthusiasm) and the effect of job‐related factors on each one of these.

Design/methodology/approach

The Mental Health and Vitamin models (Warr, 1987) were taken as the starting‐point of the research. An alternative econometric method – an artificial neural network known as extreme learning machine was applied to a sample of 99 female managers collected from the 5th European Working Conditions Survey‐2010

Findings

The results obtained confirm that this methodology is valid to efficiently classify European female managers into those who feel satisfied with their jobs, calm and relaxed, and cheerful and in good spirits, and those who do not. Furthermore, the resulting model identifies the strongest factors important in determining the varied dimensions of occupational WB achieved.

Originality/value

Even today, despite the important contribution women managers make to the management of organisations, they have to face many challenges and overcome serious barriers in achieving and staying in positions of leaderships when compared to their male counterparts.

Propósito

El bienestar laboral constituye un referente estratégico de primer orden por su impacto sobre el capital humano – salud y calidad de vida laboral de los empleados –, en aras de alcanzar organizaciones exitosas. El objetivo del presente artículo es analizar el bienestar laboral a partir de sus tres dimensiones (satisfacción, confort y entusiasmo) de las mujeres que ocupan puestos de dirección en Europa y el efecto de ciertos factores laborales.

Diseño/metodología/enfoque

Se adopta como punto de partida los modelos teóricos de salud mental y vitamínico (Warr, 1987), aplicando un método econométrico novedoso – redes neuronales artificiales –, a una muestra de 99 mujeres directivas extraída de la V Encuesta Europea de Condiciones de Trabajo (2010).

Resultados

Los resultados obtenidos confirman la validez de esta novedosa metodología para clasificar eficazmente a las mujeres directivas que presentan un elevado grado de bienestar laboral. Por otra parte, con el modelo resultante se identifican los factores más determinantes para el logro de cada una de las dimensiones que constituyen el bienestar laboral.

Originalidad

Las mujeres directivas, quienes a pesar de lo mucho que tienen que aportar en la gestión de las organizaciones, aún hoy encuentran que su acceso y permanencia en los puestos de dirección está colmado de desafíos y barreras difíciles de superar en comparación con sus homólogos masculinos.

Abstract

Details

International Journal of Physical Distribution & Logistics Management, vol. 44 no. 7
Type: Research Article
ISSN: 0960-0035

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Article

Enrique Ogliastri

In this issue we present seven articles originally from Canada, Chile, Colombia and Spain. The articles are of diverse subjects: first, some herd behaviour of the…

Abstract

In this issue we present seven articles originally from Canada, Chile, Colombia and Spain. The articles are of diverse subjects: first, some herd behaviour of the institutional investors in Chile; second, the impact of growth strategies and the company's resources on the business growth method; third, the effectiveness of the norms on the directives of the remuneration committee of the board of directors on the appropriate remuneration of the directors; fourth, the incidence of the behaviour of the stakeholders in the failure of the companies; fifth, barriers and options to increase the female workforce in mining companies; sixth, the factors that impulse the exporting behaviour of companies; and seventh, the impact of the design of a product in the buying intention of the consumers. All the articles, including those written in Spanish or Portuguese, are available in English.

Resumen

En este número presentamos siete artículos provenientes de Canadá, Chile, Colombia y España. Los artículos tienen temáticas muy diversas: 1) algunos comportamientos en manada de los inversores institucionales en Chile; 2) El impacto de la estrategia de crecimiento y de los recursos de la empresa en el método de crecimiento empresarial; 3) La efectividad de las normas sobre la Comisión de Remuneraciones de los Consejos directivos sobre la remuneración apropiada de los consejeros; 4) La incidencia del comportamiento de los grupos involucrados (stakeholders) en el fracaso de las empresas; 5) Barreras y opciones para incrementar la fuerza laboral femenina en las empresas mineras; 6) Los factores que impulsan el comportamiento exportador de las empresas; y 7) El impacto del diseño de un producto en la intención de compra de los consumidores. Todos los artículos, aún los escritos en español o portugués, están disponibles en inglés.

Details

Academia Revista Latinoamericana de Administración, vol. 27 no. 1
Type: Research Article
ISSN: 1012-8255

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Article

Veronica P. Lima Ribeiro and Cristina Aibar‐Guzman

The purpose of this paper is to examine the extent to which Portuguese local entities have implemented a set of environmental accounting practices, and to analyse some…

Abstract

Purpose

The purpose of this paper is to examine the extent to which Portuguese local entities have implemented a set of environmental accounting practices, and to analyse some potential determining factors of their use.

Design/methodology/approach

The data were collected by sending a postal questionnaire to a sample of medium‐sized and large city councils and the municipal companies belonging to those municipalities. Three variables were considered as possible factors that drive the development of environmental accounting practices in the local public sector.

Findings

The degree of development of environmental accounting practices in Portuguese local entities is low. Organisational size and the degree of development of environmental management practices are positively and statistically related to the level of development of environmental accounting practices. However, the findings suggest that the existence of compulsory environmental accounting standards is not positively associated with the development of environmental accounting practices by Portuguese local entities.

Research limitations/implications

The study limits itself to Portugal and, therefore, its results could not be applicable in other settings.

Practical implications

Portugal is experiencing a phase of development of regulatory environmental disclosure requirements. Understanding the environmental accounting and reporting practices currently developed by Portuguese local entities, as well as their drivers, may help regulators to develop more suitable standards for the sector.

Originality/value

The majority of empirical studies on environmental accounting practices in public organisations are focused largely on an Anglo‐Saxon context. This paper attempts to address this gap in the literature by providing a snapshot of the environmental accounting practices developed by Portuguese local entities.

Details

Social Responsibility Journal, vol. 6 no. 3
Type: Research Article
ISSN: 1747-1117

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