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1 – 10 of 118Helena Mateus Jerónimo, Paulo Lopes Henriques and Sara Isabel Carvalho
This study aims to analyse the relationship between diversity practices and employee engagement in the specific context of a telecommunications company.
Abstract
Purpose
This study aims to analyse the relationship between diversity practices and employee engagement in the specific context of a telecommunications company.
Design/methodology/approach
Using simple and multiple linear regressions, the authors test the mediating effect of the perception of inclusion and the moderating role of inclusive leadership, as well as whether this style of leadership promotes the perception of inclusion among employees.
Findings
The results are based on a sample of 238 responses and show that a positive correlation exists between the perception of diversity practices and engagement which is mediated by the perception of inclusion. However, inclusive leadership fails to moderate this relationship, although it does positively influence employees’ perception of inclusion.
Practical implications
The study emphasises: the importance of employees’ perceptions of diversity and inclusion as a strategic priority of their organisations and the importance of its embeddedness in the organisational culture and daily practices and the role of inclusive leaders in shaping employees’ perceptions, as this leadership may have significant implications for their engagement and performance.
Originality/value
This research offers a better understanding of what contributes to an inclusive workplace and the role of inclusive leaders in building up employees’ perception of inclusion that, thus, enhances their engagement.
Objetivo
Neste estudo analisamos a relação entre práticas de diversidade e engagement dos colaboradores no contexto específico de uma empresa de telecomunicações.
Design/metodologia
Mediante regressões lineares simples e múltiplas, avaliamos o efeito mediador da perceção de inclusão e o papel moderador da liderança inclusiva, bem como se este estilo de liderança promove a perceção de inclusão dos colaboradores.
Resultados
Os resultados têm por base uma amostra de 238 respostas e mostram que existe uma correlação positiva entre a perceção das práticas de diversidade e o engagement, mediada pela perceção de inclusão. A liderança inclusiva não modera, porém, aquela relação, embora influencie positivamente a perceção de inclusão dos colaboradores.
Implicações
Este estudo enfatiza: (a) a importância da perceção de diversidade e inclusão dos colaboradores como prioridade estratégica nas suas organizações e a importância da sua incrustração na cultura organizacional e práticas quotidianas; e (b) o papel dos líderes inclusivos na modelação das perceções dos colaboradores, dado que este estilo de liderança tem implicações significativas ao nível dos seus níveis de engagement e desempenho.
Originalidade
Esta pesquisa oferece uma melhor compreensão sobre o que contribui para um ambiente de trabalho inclusivo e o papel dos líderes inclusivos na construção da percepção de inclusão dos colaboradores, que, por seu turno, melhora o seu engagement.
Objetivo
En este estudio analizamos la relación entre las prácticas de diversidad y el engagement de los trabajadores en el contexto específico de una empresa de telecomunicaciones.
Diseño/metodología/enfoque
Mediante regresiones lineales simples y múltiples, evaluamos el efecto mediador de la percepción de inclusión y el rol moderador del liderazgo inclusivo, así como si este estilo de liderazgo promueve la percepción de inclusión de los trabajadores.
Resultados
Los resultados se basan en una muestra de 238 respuestas y muestran que existe una correlación positiva entre la percepción de las prácticas de diversidad y el engagement, mediada por la percepción de inclusión. El liderazgo inclusivo no modera, sin embargo, esa relación, aunque influye positivamente en la percepción de inclusión de los trabajadores.
Implicaciones
Este estudio enfatiza: (a) la importancia de la percepción de diversidad e inclusión de los trabajadores como una prioridad estratégica en sus organizaciones y la importancia de su incrustación en la cultura organizacional y las prácticas diarias; y (b) el papel de los líderes inclusivos en la configuración de las percepciones de los trabajadores, ya que este estilo de liderazgo tiene implicaciones significativas para su engagement y desempeño.
Originalidad
Esta investigación ofrece una mejor comprensión de lo que contribuye a un ambiente de trabajo inclusivo y el papel de los líderes inclusivos en la construcción de la percepción de inclusión de los trabajadores, que, a su vez, mejora su engagement.
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Isabel Abinzano, Harold Bonilla and Luis Muga
The aim of this paper is to provide an overview of the impact of the implementation of Colombian Corporate Insolvency Act 1116 of 2006 in the period 2008–2018 and to assess the…
Abstract
Purpose
The aim of this paper is to provide an overview of the impact of the implementation of Colombian Corporate Insolvency Act 1116 of 2006 in the period 2008–2018 and to assess the relevance of a broad set of financial predictors, as well as variables related to the economic context or the characteristics of the process itself, in explaining the failure of reorganization processes.
Design/methodology/approach
Both logit and probit models are estimated, starting from a large number of variables proposed in the literature which are then narrowed down to a final selection based on their individual significance and machine learning.
Findings
The results show the prevalence of a limited number of financial variables related to equity, indebtedness, profits and liquidity as predictors of the failure of reorganization processes. The use of financial information from the year prior to the completion of the reorganization improves predictive accuracy and reliability. The debt-to-equity indicator provides no significant explanatory power, while voluntary entry into a reorganization process favors its success.
Originality/value
While financial and accounting information is used across the literature to predict insolvency events, it is used here to predict success or failure in reorganization processes under the conditions imposed by a specific legislative act in a Latin American context.
Propósito
Proporcionar una panorámica de la implementación de la Ley 1116 de 2006 a partir de las empresas que suscribieron acuerdos de reorganización en Colombia en el periodo 2008–2018 y evaluar la relevancia de un conjunto amplio de predictores financieros, así como variables relacionadas con el entorno económico o de características del propio proceso, para explicar el fracaso de la reorganización.
Diseño/Metodología/Aproximación
Se han estimado tanto modelos logit como probit, partiendo de un amplio número de variables propuestas en la literatura, que luego se reducen a una selección final basada en su significancia individual y una metodología de machine learning.
Hallazgos
Un número reducido de variables relacionadas con los fondos propios, el endeudamiento, los beneficios y la liquidez prevalecen como predictores financieros del fracaso de los procesos de reorganización. El uso de información del año anterior al cierre del acuerdo mejora la precisión de las predicciones realizadas. El indicador de conversión de deuda en capital no ofrece capacidad explicativa significativa, mientras que la entrada voluntaria a la reorganización favorece su éxito.
Originalidad/Valor
Muchos trabajos han usado información financiera y contable para predecir eventos de insolvencia. En nuestro caso se usa esta información para predecir el éxito o fracaso de los procesos de reorganización bajo una ley específica en el contexto latinoamericano.
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Soledad Etchebarne and Isabel Torres Zapata
The purpose of this paper is to describe and explain the export behaviour (EB) developed by the Chilean service sector exporter firms using longitudinal data, to contribute to the…
Abstract
Purpose
The purpose of this paper is to describe and explain the export behaviour (EB) developed by the Chilean service sector exporter firms using longitudinal data, to contribute to the scarce literature in this field in emerging markets.
Design/methodology/approach
Chilean service sector exporter firms are studied through a longitudinal analysis (2006 to 2015) comparing EB (continual/discontinual exporters) with respect to market diversification (MD). Considering a quantitative hypothesis test, based on a t-test, comparing these two groups of firms, using STATA software.
Findings
According to this research, scarce MD promotes a discontinual export development process in Chilean service sector exporter firms.
Practical implications
It is important to define public policies focussed on maintaining exportation over time and also to support these firms in diversifying their markets.
Originality/value
This paper shows a means of analysis, using longitudinal data, to compare large groups of firms, describing the causes of the discontinual export development process. At the same time, it enhances the literature on service sector exporters.
Objetivo
El propósito de este trabajo es describir y explicar la conducta exportadora desarrollada por las empresas chilenas exportadoras del sector de servicios utilizando datos longitudinales, para contrinuir a la escasa literature en este campo, respecto de países en vías de desarrollo.
Metodología
Las empresas chilenas exportadoras del sector de servicios son analizadas a través de un estudio longitudinal entre los años 2006 y 2015, comparando la conducta exportadora (Exportadores continuos y exportadores discontinuos) respecto de su diversificación de mercados. Considerando un test de hipótesis cuantitativo, basado en T-test, comparando estos conjuntos de empresas hemos utilizando el software STATA.
Resultados
De acuerdo a esta investigación, una escasa diversificación de mercados promueve la exportación discontinua entre las empresas chilenas exportadoras del sector de servicios.
Implicaciones prácticas
Es importante definir políticas públicas enfocadas en mantener la exportación a través del tiempo y también apoyar la diversificación de sus mercados en las empresas chilenas exportadoras del sector de servicios.
Originalidad/valor
Este trabajo muestra un medio de análisis, utilizando datos longitudinales, para compara grupos grandes de empresas, describiendo las causas del desarrollo del proceso de de exportación discontinua. Al mismo tiempo que mejora la literatura acerca del sector exportador de servicios.
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Daniel Belanche, Isabel Cenjor and Alfredo Pérez-Rueda
This paper aims to investigate advertising effectiveness in Instagram and Facebook, the two most important social media platforms. It helps to understand which should be chosen…
Abstract
Purpose
This paper aims to investigate advertising effectiveness in Instagram and Facebook, the two most important social media platforms. It helps to understand which should be chosen depending on the target audience of the campaign.
Design/methodology/approach
The study examines advertising effectiveness in these social media in terms of ad attitude, ad intrusiveness and loyalty intentions. An online survey was conducted with 303 social media users. Age and gender are proposed as moderators.
Findings
The results indicate that Instagram Stories not only enhances consumer attitude toward ads but also increases perceived intrusiveness, compared to Facebook Wall. Millennials are more disturbed by Facebook Wall ads than non-millennial users. A triple interaction effect reveals that non-millennial men are more loyal toward Facebook Wall ads, whereas millennials of both genders and non-millennial women are more loyal to ads on Instagram Stories.
Practical implications
Advertisers should be aware of the differential features and segmentation possibilities in social media to better address their target audiences. More precisely, the research findings suggest that professionals should focus on Instagram Stories when targeting millennials and non-millennial women, and on Facebook Wall when targeting non-millennial men.
Originality/value
This study is one of the first to contribute to the literature on Instagram Stories as an advertising platform and compare its differential features with those of more established social media, such as Facebook Wall.
Propósito de la investigación
Esta investigación compara la efectividad publicitaria en Instagram y Facebook en función del público objetivo.
Metodología y diseño
La investigación analiza las diferencias entre cada formato de red social en términos de actitud hacia el anuncio, intrusividad percibida y lealtad hacia el producto o marca anunciado. Mediante una encuesta online a 303 consumidores, se proponen efectos directos y efectos moderación de la edad y el género.
Recomendaciones
Los resultados indican que Instagram Stories mejora la actitud hacía el anuncio, pero aumenta también la intrusividad en comparación con Facebook Wall. La publicidad en Facebook Wall es más intrusiva para los millennials que para los no-millennials. Instagram Stories incrementa la lealtad entre los usuarios millennial de ambos sexos y las mujeres no-millennial; en cambio, los hombres no-millennial son más leales a la publicidad en Facebook Wall.
Implicaciones prácticas
Los anunciantes deben aprovechar los nuevos formatos y las posibilidades de segmentación que les brindan las redes sociales para llegar a su público objetivo de manera más efectiva. Concretamente, los hallazgos de la investigación sugieren que deberían centrarse en Instagram Stories para dirigirse a un público millennial y a mujeres no-millennial; y en Facebook Wall, cuando su público objetivo sean los hombres no-millennial.
Originalidad
Este estudio es uno de los primeros que aborda el uso de Instagram Stories como soporte publicitario y lo compara con formatos publicitarios consolidados como Facebook Wall.
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Teresa Villacé-Molinero, Juan José Fernández-Muñoz, Ana Isabel Muñoz-Mazón, M. Dolores Flecha-Barrio and Laura Fuentes-Moraleda
This study proposes an extension of the theory of planned behaviour (TPB) model to understand international travellers' intentions to visit Spain. This study aims to compare…
Abstract
Purpose
This study proposes an extension of the theory of planned behaviour (TPB) model to understand international travellers' intentions to visit Spain. This study aims to compare whether the predictive variables of the intention to travel differ depending on nationality. The extension includes: perceived risk, loyalty to the destination, past travel experience, public opinion climate and electronic word-of-mouth (eWOM).
Design/methodology/approach
A multiple-indicator, multiple-cause (MIMIC) model was developed as a structural equational model to predict the 1,978 participants' intention to travel. The structural model was used to determine the theoretical model for the total sample and by nationality (Germans, Britons and those from other European countries).
Findings
The extended models fitted the data well, explaining 64%–68% of the total variance, while differences depending on tourist nationality were also found. The MIMIC model indicated that German people's intention to travel to a holiday destination was influenced by their perception of risk, eWOM and loyalty to the country. In the British group, only the TPB variables were relevant. For those of other European nationalities, loyalty and eWOM were also significant. Travel experience, used as a variable in previous studies, was shown not to be significant. Overall, these results offer insights into how people from diverse countries and cultures embrace the aforementioned constructs when making travel decisions.
Practical implications
This study also has practical implications for policymakers in holiday tourism destinations, such as Spain. In particular, this study provides a better understanding of Britons' and Germans' travel intentions and could be beneficial for guiding policies for the recovery of the tourism industry in major tourism destinations.
Originality/value
Previous studies have applied various extended TPBs to one specific country or made comparisons between Asian countries. This study’s proposal makes a comparison of the variables used to predict the intention to visit a holiday destination among the European countries.
目的
本研究提出了计划行为理论 (TPB) 模型的扩展, 以了解国际旅行者访问西班牙的意图。目的是比较旅行意图的预测变量是否因国籍而异。扩展包括:感知风险、对目的地的忠诚度、过去的旅行经历、舆论氛围和电子口碑(eWOM)。
设计/方法/方法
开发了一个多指标、多原因 (MIMIC) 模型作为结构方程模型来预测 1,978 名参与者的旅行意图。结构模型用于确定总样本和国籍(德国人、英国人和来自其他欧洲国家的人)的理论模型。
发现
扩展模型很好地拟合了数据, 解释了总方差的 64%–68%, 同时还发现了取决于旅游国籍的差异。 MIMIC 模型表明, 德国人前往度假目的地的意愿受到他们对风险、eWOM 和对国家忠诚度的认知的影响。在英国组中, 只有 TPB 变量是相关的。对于其他欧洲国家的人来说, 忠诚度和 eWOM 也很重要。旅行经验, 在以前的研究中用作变量, 被证明并不重要。总体而言, 这些结果提供了有关来自不同国家和文化的人们在做出旅行决定时如何接受上述结构的见解。
原创性/价值
以前的研究已经将各种扩展的 TPB 应用于一个特定的国家或在亚洲国家之间进行了比较。我们的建议对用于预测欧洲国家旅游目的地意图的变量进行了比较。
Objetivo
Este estudio propone una extensión del modelo de la teoría del comportamiento planificado (TPB) para comprender las intenciones de visitar España de los viajeros internacionales. El objetivo es comparar si las variables que predicen la intención de viajar difieren según la nacionalidad. Esta extensión del modelo incluye variables como: riesgo percibido, lealtad al destino, experiencia de viaje anterior, clima de la opinión pública y el boca a boca electrónico (eWOM).
Diseño/metodología/enfoque
Se desarrolló un modelo de indicadores y causas múltiples (MIMIC) como modelo de ecuaciones estructurales para predecir la intención de viajar de los 1978 participantes. El modelo estructural se utilizó para comprobar el modelo teórico para la muestra total y por nacionalidades (alemanes, británicos y otros países europeos).
Recomendaciones
Los modelos ampliados propuestos se ajustaron bien a los datos, explicando entre el 64% y el 68% de la varianza total, si bien se encontraron diferencias en función de la nacionalidad del turista. El modelo MIMIC indicó que la intención de los alemanes de viajar a un destino de vacaciones estaba influenciada por su percepción de riesgo, el eWOM y la lealtad a España. En el grupo británico, solo las variables TPB resultaron relevantes. Para el grupo de otras nacionalidades europeas, la lealtad y el eWOM también fueron significativas. Sin embargo, la experiencia de viaje, utilizada en estudios previos, se mostró no significativa en todos los grupos. En general, estos resultados ofrecen información sobre cómo las personas de diversos países y culturas adoptan los constructos antes mencionados cuando toman decisiones de viaje.
Originalidad/valor
Estudios previos han aplicado varios TPB extendidos a un país específico o han comparado los resultados entre países asiáticos. Nuestra propuesta hace una comparación de las variables utilizadas para predecir la intención de visitar un destino vacacional entre países europeos.
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Herman Aguinis, Isabel Villamor and Kelly P. Gabriel
The purpose of this study is to critically synthesize and integrate conceptual and empirical research on the behavioral perspective on corporate social responsibility (CSR) and…
Abstract
Purpose
The purpose of this study is to critically synthesize and integrate conceptual and empirical research on the behavioral perspective on corporate social responsibility (CSR) and explain why it is useful and necessary, especially in the wake of the COVID-19 pandemic. The authors explain why CSR can result in both positive and negative outcomes and provide future research directions and recommendations for practice and policymaking.
Design/methodology/approach
This study focuses on critical literature review and synthesis.
Findings
CSR policies in response to COVID-19 are created by organizations but are implemented by individual employees. The way employees perceive and react to CSR actions are key determinants of CSR’s implementation and success. CSR can be embedded within or peripheral to a firm’s core functioning. While embedded CSR is linked to several positive outcomes if correctly implemented together with employees, peripheral CSR is linked to “the dark side” of CSR and can result in negative employee outcomes.
Practical implications
Using the backdrop of the COVID-19 pandemic, the authors detail types of CSR actions that governments and organizations can implement and their relative effectiveness; why “one size fits all” top-down CSR does not work; how firms can use human resource management practices to re-engage employees through finding meaning in work; and the “dark side” of CSR.
Social implications
Using the backdrop of the COVID-19 pandemic, the authors detail types of CSR actions that governments and organizations can implement and their relative effectiveness; why “one size fits all” top-down CSR does not work; how firms can use human resource management practices to re-engage employees through finding meaning in work; and the “dark side” of CSR.
Originality/value
CSR research has focused mostly on why and when firms choose to engage in CSR. A behavioral perspective on CSR facilitates, through an employee-centric conceptual framework, a deeper understanding of when and why employee reactions lead to positive and unintended negative outcomes, especially during the COVID-19 pandemic.
Objetivo
Sintetizamos críticamente e integramos la investigación conceptual y empírica sobre la perspectiva conductual de la responsabilidad social corporativa (RSC) y explicamos por qué es útil y necesaria, especialmente a raíz de la pandemia del COVID-19. Explicamos por qué la RSC puede dar lugar a resultados tanto positivos como negativos y sugerimos propuestas para investigaciones futuras y recomendaciones para la práctica empresarial y la formulación de políticas.
Metodología
Revisión crítica y síntesis de literatura.
Resultados
Las políticas de RSC en respuesta a COVID-19 son creadas por organizaciones, pero implementadas por empleados. La forma en que los empleados perciben y reaccionan a las iniciativas de RSC es clave para la implementación y el éxito de la RSC. La RSC puede integrarse o ser periférica al funcionamiento central de una empresa. Si bien la RSC integrada está vinculada a varios resultados positivos si se implementa correctamente junto a los empleados, la RSC periférica está vinculada al “lado oscuro” de la RSC y puede generar resultados negativos para los empleados.
Originalidad/valor
La investigación de la RSC se ha centrado principalmente en cuándo y por qué las empresas eligen participar en la RSC. Una perspectiva conductual de la RSC facilita, a través de un marco conceptual centrado en los empleados, una comprensión más profunda de cuándo y por qué las reacciones de los empleados a la RSC conducen tanto a resultados positivos como a resultados negativos no deseados, especialmente durante la pandemia de COVID-19.
Implicaciones prácticas y sociales
Utilizando el telón de fondo de la pandemia de COVID-19, detallamos (1) los tipos de acciones de RSC que los gobiernos y las organizaciones pueden implementar y su relativa efectividad; (2) por qué la RSC de arriba hacia abajo y de “talla única” no funciona; (3) cómo las empresas pueden utilizar las prácticas de gestión de recursos humanos para volver a involucrar a los empleados mediante la búsqueda de significado en el trabajo; y (4) el “lado oscuro” de la RSC.
Objetivo
Sintetizamos e integramos criticamente a pesquisa empírica e conceitual sobre a perspectiva comportamental da responsabilidade social corporativa (RSC) e explicamos por que ela é útil e necessária, especialmente após a pandemia do COVID-19. Explicamos por que a RSC pode levar a resultados positivos e negativos e sugerimos propostas para pesquisas futuras e recomendações para práticas de negócios e formulação de políticas.
Metodologia
Revisão crítica e síntese da literatura.
Resultados
As políticas de RSC em resposta ao COVID-19 são criadas por organizações, mas implementadas pelos funcionários. O modo como os funcionários percebem e reagem às iniciativas de RSC é a chave para a implementação e o sucesso da RSC. A RSC pode ser integrada ou periférica à operação central de uma empresa. Enquanto a RSC integrada está vinculada a vários resultados positivos se implementado corretamente junto com os funcionários, a RSC periférica está vinculada ao “lado sombrio” da RSC e pode levar a resultados negativos para os funcionários.
Originalidade/valor
A pesquisa em RSC se concentrou principalmente em quando e por que as empresas optam por participar da RSC. Uma perspectiva comportamental da RSC fornece, através de uma estrutura conceitual centrada no funcionário, uma compreensão mais profunda de quando e por que as reações dos funcionários à RSC levam a resultados negativos positivos e indesejados,especialmente durante a pandemia de COVID-19.
Implicações práticas e sociais
Usando o pano de fundo da pandemia do COVID-19, detalhamos (1) os tipos de ações de RSC que governos e organizações podem implementar e sua relativa eficácia; (2) por que a RSC de cima para baixo e tamanho único não funciona; (3) como as empresas podem usar as práticas de gerenciamento de recursos humanos para reativar os funcionários buscando significado no trabalho; e (4) o “lado sombrio” da RSC.
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María Isabel Barba-Aragón, Raquel Sanz-Valle and María Eugenia Sanchez-Vidal
The objective of this study is to analyze the process of reverse knowledge transfer (RKT) occurring in multinational companies (MNCs), examining whether headquarters' absorptive…
Abstract
Purpose
The objective of this study is to analyze the process of reverse knowledge transfer (RKT) occurring in multinational companies (MNCs), examining whether headquarters' absorptive capacity and the human resource management (HRM) practices developed by the parent unit influence success.
Design/methodology/approach
The data were collected through a questionnaire completed by the human resource manager of multinational company (MNC) headquarters. The analysis has been carried out on a sample of 115 Spanish MNCs by using structural equation models (SEM).
Findings
The results indicate that a parent firm's absorptive capacity positively influences RKT and that, in turn, this absorptive capacity is greater if headquarters implement certain practices of employee staffing, training, participation and performance appraisal.
Originality/value
This study extends existing research on RKT by examining the absorptive capacity of headquarters. Its main contribution is to provide evidence that MNCs can improve their RKT through HRM practices developed by the parent unit. This is original because most studies on RKT focus on HRM practices used by subsidiaries.
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María Sepulveda-Calderon, Guido A. Castro-Ríos and Maricela Isabel Montes-Guerra
This study aims to explore the degree of diversity and coherence of the components of an entrepreneurial ecosystem at the micro, meso and macro levels in Central Sabana Province…
Abstract
Purpose
This study aims to explore the degree of diversity and coherence of the components of an entrepreneurial ecosystem at the micro, meso and macro levels in Central Sabana Province in Colombia to establish the strengths and opportunities for improvement of the mentioned ecosystem.
Design/methodology/approach
This study uses cross-sectional analysis of multiple cases.
Findings
The entrepreneurial ecosystem under study can be categorized as an imbalanced system due to the great diversity it presents in terms of its actors, resources and support programs. Regarding coherence, the ecosystem has not achieved a common objective regarding entrepreneurial processes or the recognition of the strengths of its actors and the specific needs of the entrepreneurs.
Practical and social implications
The study of the entrepreneurial ecosystem in a particular region has allowed the identification of the strengths of the ecosystem; the establishment of the degree of alignment of actors, resources and programs in the region; the identification of the preference of support and programs for certain types of enterprises with low economic and social impacts; and the characterization of the entrepreneurial ecosystem of the province as self-organized but in need of institutional leadership that supports the effort required for the consolidation of the ecosystem.
Originality/value
Unlike traditional approaches in this field of study, this paper approaches a regional entrepreneurial ecosystem from a qualitative perspective through eight categories of analysis grouped into three levels of study: macro, meso and micro, exploring the degree of diversity and coherence of the actors and their interactions in the ecosystem.
Objetivo
Explorar el grado de diversidad y de coherencia de los componentes del ecosistema emprendedor por niveles micro, meso y macro en la provincia de Sabana centro en Colombia, con el fin de establecer las fortalezas y oportunidades de mejora del mencionado ecosistema.
Metodología
análisis cruzado de casos múltiples.
Resultados
El análisis de la información muestra que el ecosistema emprendedor en estudio podría ser categorizado como un sistema en desequilibrio, debido a la gran diversidad que presenta en términos de sus actores, recursos y programas de apoyo. En términos de coherencia el ecosistema no ha logrado un objetivo común respecto a los procesos de emprendimiento, ni el reconocimiento de las fortalezas de sus actores y las necesidades específicas de los emprendedores.
Originalidad y valor
La investigación contribuye al desarrollo del campo de estudio de los ecosistemas emprendedores. El trabajo evidencia que en las primeras etapas de formación de un ecosistema emprendedor se necesita diversidad de componentes que generen heterogeneidad. Pero esta diversidad tiene que ser respaldada por políticas, leyes y financiación, para alcanzar la coherencia entre los diferentes componentes y niveles.
Implicaciones prácticas y sociales
El estudio del ecosistemas emprendedor en una región en particular ha permitido: (a) conocer las fortalezas del ecosistema, (b) conocer el grado de alineación de actores, recursos y programas en la región (c) identificar la preferencia de los apoyos y programas por cierto tipo de emprendimientos de bajo impacto económico y social, (d) el ecosistema emprendedor de la provincia se ha caracterizado por su autoorganización pero resulta evidente la necesidad de un liderazgo institucional que articule los esfuerzos para la consolidación del ecosistema.
Objetivo
Explorar o grau de diversidade e coerência dos componentes do ecossistema empresarial em níveis micro, meso e macro na província de Sabana Centro na Colômbia, com a finalidade de estabelecer os pontos fortes e oportunidades de melhoria do referido ecossistema.
Metodologia
Análise cruzada de casos múltiplos.
Resultados
A análise das informações mostra que o ecossistema empreendedor em estudo pode ser categorizado como um sistema em desequilíbrio, devido à grande diversidade que apresenta em termos de seus atores, recursos e programas de apoio. Em termos de coerência, o ecossistema não alcançou um objetivo comum em relação aos processos de empreendedorismo, nem o reconhecimento dos pontos fortes de seus atores e as necessidades específicas dos empreendedores.
Originalidade e valor
A pesquisa contribui para o desenvolvimento do campo de estudo dos ecossistemas empresariais. O trabalho mostra que nos estágios iniciais de formação de um ecossistema empreendedor é necessária a diversidade de componentes que geram heterogeneidade. Mas esta diversidade tem que ser apoiada por políticas, leis e financiamento, para alcançar a coerência entre os diferentes componentes e níveis.
Implicações práticas e sociais
O estudo do ecossistema empreendedor em uma determinada região permitiu: (a) conhecer os pontos fortes do ecossistema, (b) conhecer o grau de alinhamento dos atores, recursos e programas na região (c) identificar a preferência de apoios e programas para determinados tipos de empreendimentos de baixo impacto econômico e social, (d) o ecossistema empreendedor da província tem se caracterizado por sua auto-organização, mas a necessidade de uma liderança institucional que articule esforços para consolidar o ecossistema é evidente.
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Dante Baiardo C. Viana Jr, Isabel Lourenço and Ervin L. Black
The purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors play in…
Abstract
Purpose
The purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors play in that association.
Design/methodology/approach
This study relies on a sample of 33,455 firm-year observations from 20 emerging markets, covering a large period of analysis of 20 years. A multivariate analysis is performed by considering the level of financial distress as the dependent variable, and the accruals-based earnings management and dummies for the type of auditor as the main independent ones.
Findings
The authors predict and find empirical evidence that firms facing greater financial distress engage in income-increasing accruals-based earnings management in emerging markets, and that such engagement is lower in firms audited by Big 4 firms compared to those audited by non-Big 4 auditors. The authors also find significant differences across Big 4 audit firms in their role of constraining income-increasing earnings management strategies in firms with high levels of financial distress.
Originality/value
The study adds to previous literature by investigating the association between financial distress and accruals-based earnings management in a comprehensive sample of 20 emerging markets, by providing important overall cross-country empirical evidence that has not been addressed by previous literature. The authors also bring new knowledge by discussing the role played by the Big 4 audit firms in limiting earnings management practices by firms with high levels of financial distress. Such a limitation serves as an important external corporate governance mechanism to restrain managers’ opportunistic behaviour in firms facing financial distress – especially in emerging economies characterized overall by institutional voids.
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José Carlos Pinho, Sónia Nogueira and Isabel Macedo
Consumer trust plays a key role in the development and maintenance of long-term relationships in the tourism sector. This study aims to examine the antecedents of trust in the…
Abstract
Purpose
Consumer trust plays a key role in the development and maintenance of long-term relationships in the tourism sector. This study aims to examine the antecedents of trust in the local accommodation sector, which faced a disruptive period due to the COVID-19 pandemic. It also addresses the trust–loyalty relationship.
Design/methodology/approach
A survey was administered to a sample of rural accommodation tourists during the COVID-19 pandemic. A mixed-method approach was used to analyse data; in particular, a PLS-SEM approach was used, followed by a fuzzy-set qualitative comparative analysis (fsQCA).
Findings
This study confirms and reinforces the importance of a positive influence of affective evaluation, reputation, perceived security and the destination image on perceived trust. It also demonstrates the impact of trust on loyalty. Using fsQCA, it was found that perceived security is a necessary condition to achieve perceived trust. However, there are multiple paths to achieving high trust.
Research limitations/implications
This article provides a practical and theoretical contribution to this phenomenon during the pandemic crisis. This study concludes that implementing specific measures to increase perceived security (e.g. clean and safe seal) was critical to increase trust and loyalty.
Practical implications
Although the decrease in visits has had a significant impact on economic activities, the nature of the context, in particular the rural context, proved that the combination of agricultural activities with tourism services offering also revealed to be a promising complementary strategy to help owners and minimize the lack of visitors.
Originality/value
This study is one of the earliest to understand trust and its antecedents and trust loyalty during the COVID-19 pandemic.
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