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1 – 10 of over 1000Luis Demetrio Gómez García and Alma Delia Hernández Ruiz
The value of the DeLone & McLean model for planning actions before IS design and implementation can guarantee its success.The value of the DeLone & McLean model for IS auditing in…
Abstract
Learning outcomes
The value of the DeLone & McLean model for planning actions before IS design and implementation can guarantee its success.The value of the DeLone & McLean model for IS auditing in critical dimensions of project success, including both hard and soft elements.Information and information systems are essential organizational resources that must be viewed in an interconnected way with the rest of the organization's resources and capabilities that systemically guarantee the achievement of the export objectives.The role of management commitment in the success of voluntary Information Systems.
Case overview/Synopsis
The case deals with Luis's decision to continue a Competitive Information System project. For his PhD research project, Luis designed and implemented an information system to support the export goals of the business school for which he worked. Three months later, the System obtained positive feedback and user satisfaction but deficient System usage levels. Luis does not know whether to continue with the project or not. If he decides to continue, further steps are needed to increase the System's use for contributing to the export goals.
Complexity academic level
The case is suitable for use with MBA students and executive education short courses.
Supplementary materials
Teaching notes are available for educators only.
Subject code
CSS 5: International Business.
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Carlos Gastelum-Acosta, Jorge Limon-Romero, Yolanda Baez-Lopez, Diego Tlapa, Jorge Luis García-Alcaraz, Cesar Puente and Armando Perez-Sanchez
This paper aims to identify the relationships among critical success factors (CSFs) for lean six sigma (LSS) implementation in higher education institutions (HEIs).
Abstract
Purpose
This paper aims to identify the relationships among critical success factors (CSFs) for lean six sigma (LSS) implementation in higher education institutions (HEIs).
Design/methodology/approach
An extensive literature review was conducted to design the survey instrument, which the authors later administered in Mexican public HEIs to identify the existing relationships among the CSFs and their impact on the benefits obtained from implementing LSS projects. The data were empirically and statistically validated using exploratory and confirmatory factor analysis. Additionally, the authors applied the structural equation modeling (SEM) technique on SPSS Amos to validate the nine hypotheses supporting the research.
Findings
The results suggest that the success of LSS projects in HEIs is highly bound to a serious commitment from top management and several interrelated factors.
Research limitations/implications
The main limitations of the study are that the research is cross-sectional in nature and regional in focus. Namely, the data used to validate the structural model were gathered from a small representative subset of the study population – i.e. Mexican public HEIs – and at a specific point in time.
Practical implications
The results reported here represent a reference framework for HEIs worldwide that wish to continuously improve their processes through LSS improvement projects.
Originality/value
This study proposes a statistically validated model using the SEM technique that depicts the relationships among LSS CSFs in HEIs.
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Mario Giraldo, Luis Garcia-Tello and Steven William Rayburn
This study aims to explore the lived experience of vendors as they enact street vending practice that emerges as transformative entrepreneurship and service where they live and…
Abstract
Purpose
This study aims to explore the lived experience of vendors as they enact street vending practice that emerges as transformative entrepreneurship and service where they live and work.
Design/methodology/approach
This research qualitatively explores street vending in a multi-cultural, multi-local study to understand how these businesses operate to positively impact individual, collective and societal well-being.
Findings
This research reveals street vending is a creative, transformative entrepreneurial activity that improves individual and collective well-being. The research exposes multiple forms of habitual and transformative value delivered by vendors, resulting in improved eudaimonic and hedonic well-being that ripples out from vendors to families, communities and society.
Research limitations/implications
A framework of street vending practice is provided to guide service designers and policymakers as they seek to support street vendors as they move from informal to formal and from survival to growth business modes.
Originality/value
This research extends existing conceptualizations of transformative entrepreneurship beyond prior focus on economic transformation and prior limitations of transformative entrepreneurship to business in growth modes.
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José Roberto Díaz-Reza, Jorge Luis García-Alcaraz, Alfonso Jesus Gil-López, Julio Blanco-Fernández and Emilio Jimenez-Macias
The purpose of this paper is to measure the relationships between advanced manufacturing technologies (AMTs) categories (stand-alone, intermediated and integrated systems…
Abstract
Purpose
The purpose of this paper is to measure the relationships between advanced manufacturing technologies (AMTs) categories (stand-alone, intermediated and integrated systems) implementation and design, process and commercial benefits obtained.
Design/methodology/approach
A survey is designed with benefits gained from AMT implementation as well as its categories, which is applied to the maquiladora industry. A structural equation model with data from 383 responses is used to measure the relationship between AMT categories and benefits gained using nine hypotheses that are tested statistically significant using partial least squares. Also, using conditional probabilities, a sensitivity analysis reports how low and high levels from AMT implementation influence on the obtained benefits.
Findings
Integrated systems are the most important AMT for maquiladoras and have the strongest impact on design, processes and commercial benefits.
Research limitations/implications
Data obtained support the model, but results may be different in another industrial sector and countries with different labor culture and technological level.
Practical implications
Managers in maquiladora industry must focus their attention on integrated manufacturing systems, because high implementation levels guarantee the biggest probability to gain benefits in design, production process and commercial.
Originality/value
The relationship between AMT and their benefits has not been measured in depth, and this paper contributes to understand that problem. In addition, this paper is the first to report a sensitivity analysis that enables managers to acknowledge the probability of obtaining certain benefits.
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Monserrat Perez-Burgoin, Yolanda Baez-Lopez, Jorge Limon-Romero, Diego Tlapa and Jorge Luis García-Alcaraz
The objective of this article is to identify the relationships between the enablers in the implementation of Green Lean Six Sigma (GLSS) in the Mexican manufacturing industry…
Abstract
Purpose
The objective of this article is to identify the relationships between the enablers in the implementation of Green Lean Six Sigma (GLSS) in the Mexican manufacturing industry (MMI).
Design/methodology/approach
To create the survey instrument, the authors did an extensive literature research, which they then applied in the MMI to find the relationships between enablers and their impact on the positive effects of implementing GLSS projects. Using exploratory and confirmatory factor analyses (EFA and CFA), the data were empirically and statistically corroborated. Furthermore, the authors validated the hypotheses that support the research using the structural equation modeling (SEM) approach in SPSS Amos.
Findings
The findings reveal that leadership has a positive impact on social and economic benefits (EcB), as well as an indirect impact on the environmental benefits (EB) of GLSS projects, with organizational involvement (OI) and performance measurement (PM) functioning as mediators.
Practical implications
This study represents an empirical reference for practitioners and researchers pursuing high-quality, low-cost, environmentally and socially sustainable products or processes through the implementation of GLSS projects in the manufacturing industry.
Originality/value
This study provides a statistically validated model using the SEM technique to represent the relationships between GLSS enablers in the MMI.
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Jonathan Ruiz-Jaramillo, Luis José García-Pulido, Laura Montiel-Vega, Carmen M. Muñoz-Gonzalez and María Dolores Joyanes-Diaz
Heritage landmarks and historical values often coexist with places and regions of remarkable environmental and landscape wealth. This article studies their capacity to generate…
Abstract
Purpose
Heritage landmarks and historical values often coexist with places and regions of remarkable environmental and landscape wealth. This article studies their capacity to generate global understanding of their territory through the creation of cultural routes. The proposed methodology is verified through the study of the defensive features of the ancient Nasrid Kingdom, the last Islamic territory in the Iberian Peninsula from the thirteenth to the fifteenth century, which shaped the Spanish region known as the Kingdom of Granada until the nineteenth century.
Design/methodology/approach
To assist in the proposal of new routes, a precise collection of physical data (topography, landmarks, resources, population centres …), existing public paths and protected natural sites was carried out. Those cultural routes relevant to the area of study were also selected and mapped through GIS. A set of indicators prioritised through an analytic hierarchy process (AHP) have evaluated the proposed itineraries.
Findings
The methodology enables the integral evaluation of parameters such as natural heritage, existing paths networks, defensive architectural heritage (watchtowers), existing cultural routes or proximity to basic services. The methodology's application allows an index to be obtained that quantifies the global implications of these parameters in the design of new itineraries. This leads to the development of a network with its own narrative that provides a historical, environmental and cultural meaning.
Originality/value
Watchtowers in this region have previously been studied as isolated and locally relevant architectural features. This work studies them from an overall perspective, considering each tower as a piece of a complex defensive and territorial system. Cultural routes arise from this joint interpretation as tools to restore and highlight the interrelationship between architectural heritage and territory and people.
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Steve Green, Earl McKinney Jr, Kurt Heppard and Luis Garcia
This paper aims to discuss the viewpoint that Big Data’s major impacts on the accounting community will be changes in consumers’ demand of accounting data and its impact on…
Abstract
Purpose
This paper aims to discuss the viewpoint that Big Data’s major impacts on the accounting community will be changes in consumers’ demand of accounting data and its impact on decision-making. Big Data is leading consumers to prefer more atomized (not summarized but rather reduced to discrete units), reconfigurable and transparent accounting data that they can combine into their own structures to meet their own decision-making needs. Consequently, consumers will demand digital goods that are less static, and summarized.
Design/methodology/approach
This paper discusses the strategic shift to what is referred to as “indirect data,” and develops a model that helps explain “how” and “why” Big Data may impact this change in consumer digital demand.
Findings
There are many evolving Big Data opportunities associated with the shift in consumer demand for more atomized, reconfigurable and transparent accounting data that are discussed in this paper, including strategic capability, auditing, performance measurement and reporting, standardization and education.
Originality/value
This paper provides a discussion of the evolving opportunities of the relationship that is created by a strategic shift in the type of digital goods consumers of information, specifically decision-makers, will demand, as well as the potential impacts on the accounting community.
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Luis Demetrio Gómez García and Gloria María Zambrano Aranda
After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant…
Abstract
Learning outcomes
After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant accounting principles in facilitating strategic alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s transactions.
Case overview/synopsis
This case study deals with Giulia’s decision to take on the proposal of a conglomerate to acquire a 45% stake in her travel agency, Know Cuba First Travel Agency (KCF). Giulia was an Italian entrepreneur based in Havana, Cuba. She has dealt with informal business practices in the Cuban tourism industry. However, Foreign Investments Ltd., a publicly listed company, needs formal accounting if investing in the venture. If Giulia agrees with the proposal, an accounting information system would have to be implemented to comply with the investor’s requirements.
Complexity academic level
This case study is suitable for financial accounting undergraduate courses.
Supplementary materials
Teaching notes are available for educators only.
Subject code
CSS 1: Accounting and finance.
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Marisleidy Alba Cabañas and Luis Demetrio Gómez García
Upon completion of this case study, students will be able to analyze the interplay between small business growth and innovation in sustainable entrepreneurial success; evaluate…
Abstract
Learning outcomes
Upon completion of this case study, students will be able to analyze the interplay between small business growth and innovation in sustainable entrepreneurial success; evaluate factors influencing the adoption of technological innovations within startups; and decide on the optimal technological innovation for achieving sustainable growth in a startup.
Case overview/synopsis
This case study is about Liliana, a young Colombian entrepreneur. She had to decide how to innovate in her process of providing regulatory compliance and due diligence consulting services. According to Law 1778 of 2016, compliance and due diligence services became mandatory for companies with international operations in Colombia. Lemaître, Liliana’s venture, provided this service in an artisanal way. However, her market required the incorporation of technologies. Liliana must choose what to automate in her process and what to keep traditional. Not innovating meant Lemaître would be unable to grow, causing the sustainability of the business would to be at risk.
Complexity academic level
This case study is suitable for use for master of business administration students and in executive education short courses.
Supplementary materials
Teaching notes are available for educators only.
Subject code
CSS 3: Entrepreneurship.
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Luis García-Rico, L. Fernando Martínez-Muñoz, María Luisa Santos-Pastor and Oscar Chiva- Bartoll
The purpose of this study is to know the contribution of service-learning (SL) on the awareness-raising and sensitivity with regards to sustainable development goals (SDGs) in…
Abstract
Purpose
The purpose of this study is to know the contribution of service-learning (SL) on the awareness-raising and sensitivity with regards to sustainable development goals (SDGs) in physical education teacher education (PETE) programs.
Design/methodology/approach
The research used a qualitative methodology with a case study design from an ethnographic-interpretative approach. The participants were 81 higher education level students from the PETE program. For the collection of information, the following techniques and instruments were used: non-participant observation, students’ portfolios, focus groups and group-interviews.
Findings
The main findings show the teaching positive features of SL experiences in the PETE students. In alignment with the sustainable development model, the findings suggest that SL can boost and strengthen knowledge, comprehension, sensitivity and compromise in relation to the SDGs. It can be concluded that SL allows teacher educators to train socially critical professionals and to progress toward a sustainable development.
Originality/value
SL emerges as an appropriate pedagogical model to meet the educational needs of higher education and to face global challenges in relation to the sustainable development of the planet.
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