Revista de Contabilidad - Spanish Accounting Review 2017, V. 20 N. 1
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- PublicationOpen AccessRelationships between communication apprehension, ambiguity tolerance and learning styles in accounting students(2017) Arquero, José Luis; Fernández-Polvillo, Carmen; Hassall, Trevor; Joyce, JohnThe dynamics of the global business environment have led to changes in the skills required by accountants in order to add value for their clients. Consequently, there is a growing pressure on accounting educators to design and implement educational programmes that could contribute to the development of the relevant skills. In such a context, it is possible that some characteristics of students (for example communication apprehension, ambiguity tolerance, or learning styles) could be constraints on both skills development and pedagogical change. Previous studies have reported that accounting students tend to have higher levels of the constraining characteristics than students from other disciplines. However, previous research has not considered the extent to which those characteristics are inter-related or have possible synergistic effects in accounting students. The results of this study, based on a sample of accounting students, indicate that those relationships exist. The patterns of correlations are indicative of the constraints that an accounting educator must overcome to effectively develop certain skills. Implications of the results are discussed.
- PublicationOpen AccessThe usefulness of the business model disclosure for investors’ judgements in financial entities. A European study(2017) Mechelli, Alessandro; Cimini, Riccardo; Mazzocchetti, FrancescaThe business model concept is a common topic investigated in different fields of research. To participate to the debate around such concept in the accounting field, the objective of this paper is showing whether and how the voluntary disclosure of the non-mandatory IASB (2010) macro-components, that we consider the key elements of a business model of financial entities, increases the value relevance of accounting amounts. Analyzing a sample of 124 European financial entities over the period 2010–2013, the paper shows that the value relevance of accounting amounts of entities that provide a wide disclosure of their business model is higher than the one of entities that provide a limited disclosure of their business model. These findings not only shed lights about the importance of disclosing information relating to the business model to improve the usefulness of accounting amounts for investors’ strategies, but also have implication for regulators and standard setters that from results could learn the opportunity to make the disclosure of IASB (2010) compulsory for all the IAS/IFRS compliant entities.
- PublicationOpen AccessExploring auditors’ stereotypes: the perspective of undergraduate students(2017) Navallas, Begoña; Campo, Cristina del; Camacho-Miñano, María-del-MarWe report the results of a study that examines university students’ perceptions about the public image of auditors through their stereotypes and their changes in attitudes after an extra-curricular activity with professionals, sponsored by a well-known and prestigious professional organisation of auditors in Spain. In our experimental study, we examine whether real life contact for students is a way to change their stereotypes on the auditing profession. Participants completed a preliminary and also a post-survey, both pen-and-paper, in order to analyse the students’ final impressions and the evolution of their perception of auditors’ stereotypes. Both surveys were divided in three different sections: demographic data, general perceptions towards the activity, and 30 questions with regard to the perceptions of an average auditor compared to an average individual. Results indicate that, indeed, the activity changed the students’ view to consider auditors as more warm, more available to work in teams, more modest, more tender-minded, and less impulsive.
- PublicationOpen AccessLa responsabilidad social empresarial desde la percepción del capital humano. Estudio de un caso(2017) López Salazar, Alejandra; Ojeda Hidalgo, José Felipe; Ríos Manríquez, MarthaEsta investigación tiene como objetivo analizar los factores que mayor impacto tienen sobre el nivel de responsabilidad social empresarial (RSE), desde la perspectiva del capital humano. A través de un estudio de caso, se encuestó a 68 empleados utilizando el modelo de RSE basado en la norma ISO 26000, en el cual se analizan las variables de derechos humanos, prácticas laborales, medio ambiente, prácticas justas de operación, asuntos de consumidores, participación activa y desarrollo de la comunidad. Los resultados del análisis de regresión muestran que el nivel de RSE, desde la percepción de los trabajadores, está en función de las prácticas justas de operación, asuntos de consumidores, participación activa y desarrollo de la comunidad, prácticas laborales y medio ambiente. Así mismo, muestran que existen diferencias por género en la percepción de los trabajadores respecto al nivel de responsabilidad social de la empresa. Se presentan implicaciones para el sector académico, empresarial y gubernamental
- PublicationOpen AccessPosition practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945(2017) Martínez Franco, Carmen; Feeney, Orla; Quinn, Martin; Hiebl, Martin R. W.Contemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as being reflective of a more transactional one. Historical research sheds some doubt on this, and tends not to separate the role from its occupier. We provide an analysis of such a role in a large brewery from about 1920 to 1945. Drawing on the concept of position-practices, our results suggest that a CFO-predecessor role was informed by existing position-practices, which are separately identifiable from the occupier of the role itself. Some of the position-practices are recognizable in contemporary CFO roles. Importantly, focusing on the role as opposed to the occupier, gives our study potential to more broadly inform future research on the contemporary role.