Revista de Contabilidad - Spanish Accounting Review 2018, V. 21 N. 1
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- PublicationOpen AccessEl efecto de la rotación de socio en la calidad de la auditoría(2018) Gómez Aguilar, Nieves; Biedma López, Estíbaliz; Ruiz Barbadillo, Emiliano
- PublicationOpen AccessNew accounting information system: An application for a basic social benefit in Spain(2018) Peña-Miguel, Noemí; Peña, Joseba Iñaki de laAccounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity’s financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information
- PublicationOpen AccessEl efecto de la innovación en el resultado empresarial durante la recesión económica. Una aplicación a la industria de la automoción(2018) Somohano Rodríguez, Francisco M.; López Fernández, José Manuel; Martínez García, Francisco JavierEl objetivo de nuestra investigación es profundizar en el efecto de la competencia en la innovación y el resultado. Hemos aplicado el análisis en un sector caracterizado por la intensidad tecnológica de las cadenas de producción: los fabricantes de componentes del sector de la automoción español. Hemos utilizado los datos del período de la recesión económica de 2008 para reducir el efecto del desfase del rendimiento de la innovación. La muestra incluyó un total de 920 empresas (81% pymes y 19% grandes empresas). En el contexto de la recesión económica de 2008 se observa que las empresas que innovan menos experimentan peores resultados y, lo que es más importante, que existe un umbral de innovación a partir del cual la productividad marginal es decreciente. Desde los enfoques teóricos utilizados, y en nuestra opinión, marca el límite entre el paradigma estructura-conducta-resultado y el enfoque basado en los recursos y las capacidades
- PublicationOpen AccessThe internationalisation of Spanish family firms through business groups: factors affecting the profitability, and the moderating effect of the family nature of the Spanish business(2018) Pérez-López, M. Carmen; Gómez-Miranda, M. Elena; Argente-Linares, Eva; López-Sánchez, LinaSpanish family businesses have undertaken a major process of internationalisation, creating business groups with companies in emerging countries, such as Morocco. Morocco is the principal destination for Spanish investment in Africa. This paper analyses the impact of factors related to ownership, management and organisational culture on the performance of business groups created by Spanish and Moroccan companies. Therefore we also examine the possible moderating effect of the family nature of the Spanish company. In total, 252 business groups are analysed, of which 124 were created by Spanish family firms and 128 by Spanish non-family firms. The information was obtained through a survey conducted in 2013. The results, obtained by linear regression, show that performance, measured by profitability, is enhanced when there is a higher proportion of ownership by the Spanish family business, when there is a larger number of Moroccan managers, when the management approach is results-oriented and when decision taking is centralised. Moreover, the family nature of the Spanish company has a moderating effect on the relationship between business group profitability and two of the variables analysed, namely the percentage of ownership and the centralisation of decision taking. The results of this study could help to clarify an issue of some significance in professional and academic circles. Both owners and managers of family businesses can use these research findings to better under- stand how certain characteristics of business group management could affect their performance and the success of the internationalisation process
- PublicationOpen AccessExploring determining factors of web transparency in the world’s top universities(2018) Saraite-Sariene, Laura; Gálvez Rodríguez, María del Mar; Haro de Rosario, ArturoThis paper aims to analyze the online transparency of the top 100 Universities in the world and determine which factors influence the degree of online transparency achieved by these institutions. To this end, a global transparency index was developed comprising of four dimensions (“E-Information”, “E-Services”, “E-Participation” and “Navigability, Design and Accessibility”). From the analysis of the various dimen- sions, it is worth noting that universities are aware of the importance of having a web page with adequate “Navigability, Design and Accessibility”. In contrast, “E-information” is the least valued dimension due to universities focusing their attention on the disclosure of general information rather than on more specific issues. In addition, a multivariate regression equation was used to test the relationship between the online information disclosed and a particular set of factors. As main findings, younger universities of greater size and which are privately funded are the ones most interested in utilizing web pages