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1 – 10 of 139Hossein Nouri and Maria S. Domingo
Female students comprise a significant number of the accounting student population at four-year institutions. Likewise, a significant number of students have chosen to enroll and…
Abstract
Female students comprise a significant number of the accounting student population at four-year institutions. Likewise, a significant number of students have chosen to enroll and earn associate degrees at a community college, and subsequently transfer to a four-year college or university. According to the National Center for Education Statistics, more than half of the students enrolled in two-year institutions were female. Moreover, 57% of college students in the United States are females. This study provides empirical evidence on the interaction between gender and transfer versus native accounting students in their academic performance during and after shock periods. According to the literature, the shock period includes two semesters after a two-year college student transfers to a four-year college. The results of this study indicate that female and male transfer students do not perform equally in their accounting courses compared to their native counterparts, that is, male transfer students in accounting performed worse than female transfer students and native students (male and female) both during and after the “shock” period. These findings may have practical implications for administrators and accounting departments since male transfer students appear to need more assistance to absorb transfer shock when they join four-year colleges and possibly even after their first year at the four-year institution.
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Ana Ares-Pernas, Carmen Coronado Carvajal, Alfonso Gomis Rodríguez, María Isabel Fernández Ibáñez, Vicente Díaz Casás, María Sonia Zaragoza Fernández, María Sonia Bouza Fernández, Manuela del Pilar Santos Pita, Antonio Domingo García Allut, María Pilar Comesaña Pérez, María Jesús Caínzos López, Belén Feal Cabezón and Araceli Torres Miño
This paper aims to present and describe the main actions carried out in six different faculties and common areas such as cultural and research centres and administrative buildings…
Abstract
Purpose
This paper aims to present and describe the main actions carried out in six different faculties and common areas such as cultural and research centres and administrative buildings in the Ferrol campus at the University of A Coruña to achieve the second green flag on a Galician University.
Design/methodology/approach
A case study describing the steps for implementing a green campus programme in a medium-size, young university campus integrated into a small city. An Environmental Campus Committee was created to assess the main factors that affect environmental footprint, discuss sustainability initiatives and develop a guide to action regarding different goals related to sustainable transport options, energy, water conservation and waste reduction. The actions included several fields such as education, circular economy and healthy life and involved the on and off-campus community.
Findings
The programme achieved a decrease in water consumption and electrical energy. An important change in educational values and behaviours regarding sustainability was observed in and out of the campus community. The measurements adopted mainly in waste management, mobility and education led the Ferrol campus to achieve a green campus flag on November 2019.
Originality/value
This experiment can serve as a guide to establish the Green Campus philosophy in other similar university campuses.
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This is a selective annotated bibliography of the literature on Christopher Columbus from 1970 to 1989. The subject is particularly relevant considering the approach of the…
Abstract
This is a selective annotated bibliography of the literature on Christopher Columbus from 1970 to 1989. The subject is particularly relevant considering the approach of the Quincentenary of the “discovery” of America in 1992. For that same reason, there has been an outpouring of literature on the subject since 1990, a significant subset of which contributes to are interpretation of Columbus the man, his voyages, and their impact on the new world. It is hoped that this more recent literature will be part of a subsequent annotated bibliography.
María Álvarez-Couto, Domingo García-Villamisar, Gema P. Sáez-Suanes and María d'Orey Roquete
Considering the high comorbidity of autism spectrum disorder (ASD) with externalizing disorders and that ASD is considered as a continuum, which implies the identification of it…
Abstract
Purpose
Considering the high comorbidity of autism spectrum disorder (ASD) with externalizing disorders and that ASD is considered as a continuum, which implies the identification of it features in the whole population, the purpose of this paper is to know the characteristics of the association of externalizing symptoms in the population with ASD traits.
Design/methodology/approach
One hundred and seventeen postsecondary students participated in the study, providing responses to a battery of self-reported tests.
Findings
The existence of a significant association between ASD and attention deficit hyperactivity disorder (ADHD) (0.519; p < 0.01) was proved. Regression analyses showed that problems in executive functioning, working memory deficits and difficulties in the use of emotion regulation strategies predicted the presence of ADHD traits (F = 36.757, R2 = 62.3%, p < 0. 01) and impulsivity behavior (F = 18.249, R2 = 45.1%, p < 0.01).
Research limitations/implications
Externalizing symptomatology in people with higher ASD traits is extended to the general population. Future research should study other problematic behaviors, such as aggression or self-harm, to continue generating appropriate interventions.
Originality/value
The results reported reinforce the study of ASD as a dimensional disorder, in line with the latest advances in the classification of psychopathology. Considering which variables are behind the problematic behaviors allows interventions to be focused on these factors, contributing to their reduction and to the improvement of professional practices.
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Carla Martínez-Climent, María Rodríguez-García and Domingo Ribeiro-Soriano
María del Mar Benavides-Espinosa, Domingo Ribeiro-Soriano and Clara Gieure
The aim of this paper is to analyse the moderating effect of digital transformation (DT) on the relationship between innovation capacity and the performance of agrifood businesses.
Abstract
Purpose
The aim of this paper is to analyse the moderating effect of digital transformation (DT) on the relationship between innovation capacity and the performance of agrifood businesses.
Design/methodology/approach
Based on a structured questionnaire, data on 98 agrifood small and medium-sized enterprises operating in Spain were collected. The data were analysed using partial least squares structural equation modelling to test the proposed model and study the moderating effect of DT on the relationship between the innovation capacity and performance of agrifood businesses.
Findings
The study finds support for the hypotheses and shows the existence of a direct positive relationship between the DT and performance of agrifood businesses. Developing new practices focussed on customer service and performing actions such as improving sales, promoting a new product or service and including a post-sales service influence the capacity of a business to undertake DT.
Research limitations/implications
Future studies should include other factors in the analysis. For example, the impact of knowledge transfer and research and development (R&D) on agrifood businesses' performance should be studied. Education and training, as well as having a diverse network, can help develop and boost businesses' capacity to use and apply the required innovation. Networks play an important role in learning how to apply DT.
Originality/value
This quantitative study is the first to examine the moderating effect of DT in the Spanish agrifood sector on the relationship between innovation capacity and performance. The study examines the role of the DT of companies and explores the competitiveness and efficiency tools that digitalisation offers. Innovation capacity is crucial for the application of these tools.
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Domingo Martinez-Martinez, Javier Andrades, Manuel Larrán, María José Muriel and María Paula Lechuga Sancho
This paper addresses the link between earnings management (EM) and corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs).
Abstract
Purpose
This paper addresses the link between earnings management (EM) and corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs).
Design/methodology/approach
Data were collected from 317 Spanish SMEs to perform: (1) bivariate analysis between EM, CSR and some firm-factors (i.e. size, sector, sector life cycle stage, corporate age, family ownership, profitability and financial risk); and (2) multiple regression analysis for a better understanding of EM behavior and test the influence of sector life cycle stage variable.
Findings
Results emphasize the relevance of the sector life cycle stage as an explanatory factor. Firms operating in sectors that are growing or declining in terms of sales are more proactive to EM than those with consolidated sales levels. Stratified regression analysis also confirms that the stage of the industry life cycle influences the EM-CSR relationship. Only for SMEs with stable sales in maturity sectors, lower interest in EM can be significantly explained by higher CSR performance. Firms with regular sales levels show a more outstanding socially responsible commitment and are less pressured to legitimize their operational decisions and therefore show lower levels of EM involvement.
Originality/value
This paper makes a twofold contribution. On the one hand, it examines the relationship between EM and CSR, focusing on SMEs' context, in which EM study could be considered incipient. On the other hand, the controversial empirical evidence on the significance and sign of EM and social responsibility link could be explained by the stage of the life cycle of the sector in which each company operates.
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Nicolas Salvador Beltramino, Domingo Garcia-Perez-de-Lema and Luis Enrique Valdez-Juarez
The objective of this study is to analyze the influence of the intellectual capital of SMEs on innovation and organizational performance in the context of an emerging country.
Abstract
Purpose
The objective of this study is to analyze the influence of the intellectual capital of SMEs on innovation and organizational performance in the context of an emerging country.
Design/methodology/approach
The sample consisted of 259 industrial SMEs from the Cordoba, Argentina. The data were analyzed by partial least squares–structural equation modeling (PLS–SEM).
Findings
The study provides empirical evidence that the three components of intellectual capital generate positive and significant effects on innovation in processes and products. Structural capital is the component that has the greatest effect on innovation. It also showed a positive and significant relationship between innovation in processes and performance, contributing to the scarce empirical literature in the context of SMEs.
Research limitations/implications
The research exposes limitations that uncover a path for future. First, the work uses as the only source of information, the consultation at the highest level of the company. Second, the study covered only industrial companies. Future studies should focus on other sectors and countries.
Practical implications
The results may have important practical implications for SME owners and managers and offer a vision of the influence of intellectual capital on the innovative capacity of the organization.
Originality/value
The value of work lies in establishing the importance of intellectual capital in the environment of an emerging country such as Argentina, given the low level of knowledge that exists in this area.
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Felipe Hernandez-Perlines, Domingo Ribeiro-Soriano and Maria Rodríguez-García
Based on the theory of dynamic capabilities, the purpose of this study is to examine how generation influences the effect of innovation capability on family business performance…
Abstract
Purpose
Based on the theory of dynamic capabilities, the purpose of this study is to examine how generation influences the effect of innovation capability on family business performance. To achieve this purpose, a moderation model is tested using the generational level as the moderating variable.
Design/methodology/approach
This study used a sample of 106 family businesses CEOs who were surveyed by mail using the Limesurvey 2.5 platform. The results obtained were analyzed using the second-generation partial least squares (PLS) structural equation model. The MICOM (Measurement Invariance of Composite Models) approach was used to analyze the moderating effect.
Findings
This research sheds lights on the innovation capacity to influence the family businesses performance, and on the generational level moderating this effect. As a result, the influence of the innovation capacity in second generation family businesses performance is higher than in the first generation.
Research limitations/implications
This study reveals the influence that the generational level has on the effect of innovation capacity on the family business performance. A greater dispersion of ownership, more participatory decision-making, and greater CEOs commitment to leadership in second- and later-generation family businesses, are the main key drivers of this result.
Originality/value
In comparison to previous studies, this research provides insights into the moderating effect of the generational level on the influence of innovation capacity on the family businesses performance through the MICOM approach (Measurement Invariance of Composite Models).
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