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Purpose Intellectual capital (IC) has been shown to play a crucial role in promoting competitive success among cooperatives as well as in other types of organizations. However, cooperatives are rarely included in this line of research. This paper aims to analyze how IC in agrifood cooperatives influences their prominence by fostering responsible research and innovation (RRI), reputation and performance. Design/methodology/approach A theoretical model was developed based on a literature review, and a quantitative study was conducted, including a representative sample of the current most prominent Spanish agrifood cooperatives. Structural equation modeling (SEM) was used to examine the validity of constructs, path relationships and recent advances in the predictive model assessment. Findings This study’s findings show the specific role of human capital (HC) for enhancing social and structural capital in cooperatives. It was concluded that there is a need to revise and reconsider the role-played by IC in the cooperative movement. Research limitations/implications The main practical contribution is to offer a specific vision of IC for agrifood cooperatives in order to maximize their market prominence. Since the study was conducted in Spain and based on a cross-sectional research approach, even though the new methodological tool partial least squares (PLS) predict was used, the authors cannot affirm whether IC will have the long-term expected effects as assumed in this research and in all contexts of the agrifood industry. Originality/value This is the first empirical study that has examined IC in agrifood cooperatives in Spain, with attention focused on the role of HC as a predictor of market success.
M. Isabel Sánchez-Hernández; Francisca Castilla-Polo. Intellectual capital as a predictor of cooperative prominence through human capital in the Spanish agrifood industry. Journal of Intellectual Capital 2021, ahead-of-p, 1 .
AMA StyleM. Isabel Sánchez-Hernández, Francisca Castilla-Polo. Intellectual capital as a predictor of cooperative prominence through human capital in the Spanish agrifood industry. Journal of Intellectual Capital. 2021; ahead-of-p (ahead-of-p):1.
Chicago/Turabian StyleM. Isabel Sánchez-Hernández; Francisca Castilla-Polo. 2021. "Intellectual capital as a predictor of cooperative prominence through human capital in the Spanish agrifood industry." Journal of Intellectual Capital ahead-of-p, no. ahead-of-p: 1.
PurposeThe purpose of this research objective was to analyse social reporting within MERCO Business companies both from the point of view of the quantity of information disclosed and the references about their quality. This approach constitutes a novelty with respect to previous literature on the subject.Design/methodology/approachThis paper assesses how social reporting is being carried out by the companies included in the MERCO Corporate Reputation Business Monitor, MERCO Business, during the period 2014–2016. The methodological design include the construction of a weighted index based on two unweighted indexes related to the quantity revealed and the quality detected. In addition, this study integrates intellectual capital and social responsibility approaches in order to deep into these voluntary disclosures.FindingsWhile social reporting is considerable from a quantitative point of view within MERCO Business companies, they do not reach very high levels of quality, which is good to counteract the final value of the quantity–quality index that the authors' propose.Research limitations/implicationsIn MERCO Business companies, quantity is not a proxy for quality within social reporting. In this sense, only considering both dimensions it will be possible to assess these disclosures in a more complete way.Practical implicationsThis study allows a more accurate and comparable view of social reporting than those studies that only focus on how much information is disclosed. Besides, it involves an important advance in the identification of the relative quality of social reporting, opening a new line of research that will be key to comparing this type of disclosures in a more homogeneous way. Likewise, the results can be applied in future studies in the intellectual capital field given the complementarity between both types of disclosures.Social implicationsLikewise, these results will be of interest for future actions aimed at regulating the improvement of the quality of social reporting in the hands of managers, investors and regulators.Originality/valueThe authors have tested the value of quality in social reporting using a weighted index amongst the most reputable companies in the Spanish scenario. These disclosures have been compared with and without the use of it in order to deduce its value to obtain valid conclusions about social reporting.
Francisca Castilla-Polo; María Del Consuelo Ruiz-Rodríguez. Do well-reputed companies carry out higher quality social reporting? An empirical approach. Journal of Intellectual Capital 2020, ahead-of-p, 1 .
AMA StyleFrancisca Castilla-Polo, María Del Consuelo Ruiz-Rodríguez. Do well-reputed companies carry out higher quality social reporting? An empirical approach. Journal of Intellectual Capital. 2020; ahead-of-p (ahead-of-p):1.
Chicago/Turabian StyleFrancisca Castilla-Polo; María Del Consuelo Ruiz-Rodríguez. 2020. "Do well-reputed companies carry out higher quality social reporting? An empirical approach." Journal of Intellectual Capital ahead-of-p, no. ahead-of-p: 1.
Nuestro estudio analiza el papel de la innovación en el logro de un mejor posicionamiento estratégico de almazaras cooperativas a través de su reputación. La necesidad de diferenciación en la industria del aceite de oliva se considera una cuestión fundamental en su futuro. Lo anterior justifica nuestro objetivo de diseñar una escala de medida para abordar la medición de la innovación cooperativa al entenderla fundamental para mejorar la reputación de estas empresas y, por extensión, para diferenciarse en un mercado tan complejo como el del aceite de oliva. La metodología utilizada ha incorporado dos fases. La revisión bibliográfica ha sido fundamental para la creación de un modelo conceptual que vincule a estos dos activos: innovación y reputación. Como segunda etapa metodológica, la técnica Delphi con expertos del campo de la innovación y del ámbito cooperativo, nos ha permitido la adaptación de la literatura previa al caso concreto que nos ocupa. Nuestros resultados han validado una escala basada en indicadores mayoritariamente de tipo no financiero para abordar la medición de las variables innovación y reputación permitiendo a través de la misma tanto ayudar a una más adecuada gestión de la innovación por parte de los gerentes de almazaras como aprovechar el máximo beneficio en términos reputacionales.
Francisca Castilla-Polo; María Del Consuelo Ruiz-Rodríguez; Carlos Delgado-Marfil. La técnica Delphi para la validación de escalas de medida: las variables innovación y reputación dentro de almazaras cooperativas. REVESCO. Revista de Estudios Cooperativos 2020, 136, e71852 -e71852.
AMA StyleFrancisca Castilla-Polo, María Del Consuelo Ruiz-Rodríguez, Carlos Delgado-Marfil. La técnica Delphi para la validación de escalas de medida: las variables innovación y reputación dentro de almazaras cooperativas. REVESCO. Revista de Estudios Cooperativos. 2020; 136 ():e71852-e71852.
Chicago/Turabian StyleFrancisca Castilla-Polo; María Del Consuelo Ruiz-Rodríguez; Carlos Delgado-Marfil. 2020. "La técnica Delphi para la validación de escalas de medida: las variables innovación y reputación dentro de almazaras cooperativas." REVESCO. Revista de Estudios Cooperativos 136, no. : e71852-e71852.
This study analyzes how learning about social responsibility (SR) can modify the perceptions of university students about the importance of responsible behavior on the part of companies. To this end, a questionnaire was designed and administered to Management Accounting students before (n = 128) and after (n = 71) receiving two training activities on SR. The descriptive results obtained testify to the importance of SR in the views of the sampled students, both before and after receiving the specific learning in SR. In this latter moment, students demonstrated a vision highly committed to the need for SR to be part of the economic agenda. The results also show that there was a significant change in the perception of SR and its implications in terms of benefits and costs before and after receiving the training. All of this suggests that SR training has partially modified students’ perceptions of SR. This paper provides important insights that could be leveraged by university and business school managers for the purpose of designing or modifying curricula related to SR. At the same time, it evaluates the potential of SR learning as a tool for modifying attitudes.
Francisca Castilla-Polo; María Ruiz-Rodríguez; Alonso Moreno; Ana Licerán-Gutiérrez; Macario Cámara De La Fuente; Eva Chamorro Rufián; Manuel Cano-Rodríguez. Classroom Learning and the Perception of Social Responsibility Amongst Graduate Students of Management Accounting. Sustainability 2020, 12, 7093 .
AMA StyleFrancisca Castilla-Polo, María Ruiz-Rodríguez, Alonso Moreno, Ana Licerán-Gutiérrez, Macario Cámara De La Fuente, Eva Chamorro Rufián, Manuel Cano-Rodríguez. Classroom Learning and the Perception of Social Responsibility Amongst Graduate Students of Management Accounting. Sustainability. 2020; 12 (17):7093.
Chicago/Turabian StyleFrancisca Castilla-Polo; María Ruiz-Rodríguez; Alonso Moreno; Ana Licerán-Gutiérrez; Macario Cámara De La Fuente; Eva Chamorro Rufián; Manuel Cano-Rodríguez. 2020. "Classroom Learning and the Perception of Social Responsibility Amongst Graduate Students of Management Accounting." Sustainability 12, no. 17: 7093.
There is a major interest in analyzing the role of intangible assets on sustainable development, which is a topic under the auspices of the so-called 5th stage of research. Cooperatives are enterprises directly committed to sustainable development due to their dual nature–economic and social. This paper is based on a literature review and proposes a theoretical model based on intangible assets for understanding the role of cooperatives as drivers of sustainable development. The findings show that these assets are involved in regional competitiveness and especially evident when considering cooperatives. It can be concluded that, when focusing the attention on cooperatives, it is useful to use a multilevel approach (micro and macro levels) to understand the whole process of interaction between intangible assets and sustainable development. The model aims to contribute to a line of research of great potential, but is also a practical tool for reflecting on cooperativism and for government agencies.
Francisca Castilla-Polo; M. Isabel Sánchez-Hernández. Cooperatives and Sustainable Development: A Multilevel Approach Based on Intangible Assets. Sustainability 2020, 12, 4099 .
AMA StyleFrancisca Castilla-Polo, M. Isabel Sánchez-Hernández. Cooperatives and Sustainable Development: A Multilevel Approach Based on Intangible Assets. Sustainability. 2020; 12 (10):4099.
Chicago/Turabian StyleFrancisca Castilla-Polo; M. Isabel Sánchez-Hernández. 2020. "Cooperatives and Sustainable Development: A Multilevel Approach Based on Intangible Assets." Sustainability 12, no. 10: 4099.
This study analyzes the evolution of social reporting. After reviewing the literature on this topic and the main initiatives, reports, and standards, three stages can be distinguished: early moments, middle course, and current situation. All these stages have a coinciding concern that is accountability, but a very different way of putting it into practice. As the main conclusion, accountability continues to be the main objective of social reporting because companies understand the need to attend to stakeholders' demands in line with the stakeholder theory. However, voluntariness seems to give way to a regulatory horizon that allows the information received by these groups to be more relevant and reliable according to Directive 2014/95/EU for Non-Financial Information as a benchmark example of the social case in an international sphere. This contribution can help accounting regulators to address the immediate future of social reporting because understanding the past is a key to approaching the future.
Francisca Castilla-Polo. A Critical Look at Social Reporting Evolution. Handbook of Research on Climate Change and the Sustainable Financial Sector 2020, 300 -320.
AMA StyleFrancisca Castilla-Polo. A Critical Look at Social Reporting Evolution. Handbook of Research on Climate Change and the Sustainable Financial Sector. 2020; ():300-320.
Chicago/Turabian StyleFrancisca Castilla-Polo. 2020. "A Critical Look at Social Reporting Evolution." Handbook of Research on Climate Change and the Sustainable Financial Sector , no. : 300-320.
Purpose: Our research objective is to perform a descriptive analysis of the information on intangible assets disclosed by Spanish banks indexed on the IBEX 35 as a step prior to the creation of which allows us to eventually create a specific disclosure index for this type of content during 2010-2012, the most critical years of the crisis in Spain.Design/methodology/approach: In a first section of the methodology, it has been carried out a content analysis using five categories that cover all the terms that were considered the most relevant in the literature on intangible assets: concepts of intellectual capital, human capital, structural capital, relational capital and usefulness of information. This information has been the basis for the design of an index by categories and global as a second part of the methodological design.Findings: Our results found that the disclosure level of Spanish financial entities in terms of intangibles is reduced with an aggregate index of intangible assets of 0.2698 (between 0 and 1). Although, within the categories proposed it can be highlighted the priority role of the usefulness information index followed by the relational and human capital indexes.Research limitations/implications: The study focuses on 2010 to 2012, which conditions and justifies the results obtained for a period of crisis such as the one analyzed.Practical implications: Our results confirm that the financial entities have not bet for the use of the disclosure of information on intangibles during the crisis despite their potential value in order to guarantee a competitive business performance.Social implications: Managers of financial institutions may have a comparative vision of the disclosure of intangibles and adopt future disclosure policies that consider the value of this information.Originality/value: As the main contribution, this paper incorporates the results of a specific index on intangibles (both globally and specifically for 5 categories) for financial institutions. Our results open future lines of research that analyze why not use this information for competitive purposes and, specifically, to gain confidence in a context as difficult as that experienced in the years of crisis studied.
Francisca Castilla-Polo; Consuelo Ruíz Rodríguez. The intangible index in bank management. Intangible Capital 2019, 15, 171 -189.
AMA StyleFrancisca Castilla-Polo, Consuelo Ruíz Rodríguez. The intangible index in bank management. Intangible Capital. 2019; 15 (3):171-189.
Chicago/Turabian StyleFrancisca Castilla-Polo; Consuelo Ruíz Rodríguez. 2019. "The intangible index in bank management." Intangible Capital 15, no. 3: 171-189.
Information about the paper titled "SOCIAL RESPONSIBILITY IN SPANISH UNIVERSITIES: AN APPROACH BASED ON ACADEMIC OFFER" at IATED Digital Library
Mª Del Consuelo Ruiz-Rodríguez; Francisca Castilla-Polo. SOCIAL RESPONSIBILITY IN SPANISH UNIVERSITIES: AN APPROACH BASED ON ACADEMIC OFFER. ICERI2018 Proceedings 2018, 819 -826.
AMA StyleMª Del Consuelo Ruiz-Rodríguez, Francisca Castilla-Polo. SOCIAL RESPONSIBILITY IN SPANISH UNIVERSITIES: AN APPROACH BASED ON ACADEMIC OFFER. ICERI2018 Proceedings. 2018; ():819-826.
Chicago/Turabian StyleMª Del Consuelo Ruiz-Rodríguez; Francisca Castilla-Polo. 2018. "SOCIAL RESPONSIBILITY IN SPANISH UNIVERSITIES: AN APPROACH BASED ON ACADEMIC OFFER." ICERI2018 Proceedings , no. : 819-826.
The concept of corporate reputation is rarely applied to cooperative companies. This paper analyzes the implications of a good reputation in their performance. Specifically, it focuses on olive oil cooperatives in Spain, where the need for differentiation makes them key subjects of study. The structural equation method and the partial least square technique are used to empirically test a theoretical model linking cooperative reputation to performance in a twofold multidimensional way. On the one hand considering that the cooperative reputation is reflected on four variables: innovation, certification systems, social responsibility and awards. On the other hand the financial aspects of performance have been considered but also the non-financials, to take into account the specific nature of these companies. The outcomes obtained for the representative sample of the sectorof 76 cooperatives in Spain, demonstrates that reputation has been well approximated by the four variables included in the model and it is indeed directly and positively related to the cooperative performance. These findings serve for positioning reputation as a novel key performance indicator for Coopmanagers, indicator that also allows to be used at the same time in the imminent need for differentiation of this industry.
Francisca Castilla-Polo; Dolores Gallardo-Vázquez; M. Isabel Sánchez-Hernández; María Consuelo Ruiz-Rodríguez. An empirical approach to analyse the reputation-performance linkage in agrifood cooperatives. Journal of Cleaner Production 2018, 195, 163 -175.
AMA StyleFrancisca Castilla-Polo, Dolores Gallardo-Vázquez, M. Isabel Sánchez-Hernández, María Consuelo Ruiz-Rodríguez. An empirical approach to analyse the reputation-performance linkage in agrifood cooperatives. Journal of Cleaner Production. 2018; 195 ():163-175.
Chicago/Turabian StyleFrancisca Castilla-Polo; Dolores Gallardo-Vázquez; M. Isabel Sánchez-Hernández; María Consuelo Ruiz-Rodríguez. 2018. "An empirical approach to analyse the reputation-performance linkage in agrifood cooperatives." Journal of Cleaner Production 195, no. : 163-175.
In this study we review the concept of a country’s reputation (CoR), which still requires a thorough conceptual development. The relevance of this intangible asset for countries justifies the need to clarify the CoR concept as a preliminary and necessary step to start its management by governments. We carried out a literature review with the aim of examining what it is, its advantages and disadvantages, how it is measured, and what the fundamental guidelines would be for its management through the development of a theoretical model. These two last aspects especially caught our interest due to the relationship between management and measurement, which has led us to review the most important rankings used today for CoR and to add the similarities found among them into the proposed model due to the key role of a good positioning in these rankings for obtaining different reputational advantages.
F. Castilla-Polo. The Role of Country Reputation in Positioning Territories: A Literature Review. Industry 4.0 2018, 53 -72.
AMA StyleF. Castilla-Polo. The Role of Country Reputation in Positioning Territories: A Literature Review. Industry 4.0. 2018; ():53-72.
Chicago/Turabian StyleF. Castilla-Polo. 2018. "The Role of Country Reputation in Positioning Territories: A Literature Review." Industry 4.0 , no. : 53-72.
Francisca Castilla-Polo. Intangible Assets Disclosures in the Olive Oil Differentiation Strategy: A Theoretical Review. Agricultural Research & Technology: Open Access Journal 2018, 14, 1 .
AMA StyleFrancisca Castilla-Polo. Intangible Assets Disclosures in the Olive Oil Differentiation Strategy: A Theoretical Review. Agricultural Research & Technology: Open Access Journal. 2018; 14 (1):1.
Chicago/Turabian StyleFrancisca Castilla-Polo. 2018. "Intangible Assets Disclosures in the Olive Oil Differentiation Strategy: A Theoretical Review." Agricultural Research & Technology: Open Access Journal 14, no. 1: 1.
Purpose In this paper, the authors analyze the use of content analysis in disclosing voluntarily information on intangible assets, the intangible assets disclosures (IAD). The purpose of this paper is to conduct a structured literature review (SLR) that assesses the possibilities and limitations of content analysis. Design/methodology/approach To that end, the authors analyze the existing literature on the topic in the main international databases. In all, 74 empirical articles utilizing content analysis as a research methodology for IAD were reviewed. Regarding the selection of sources, the authors should indicate that the SLR performed includes academic studies published in journals or presented at conferences and that are always subject to a double process of anonymous review. Findings The obtained results indicate that despite the frequent use of content analysis in studies on IAD, its use does not meet all expectations. Research limitations/implications The study synthesizes the research on content analysis for the case of information on intangible assets, offering an updated and global framework for future researchers through the SLR. Practical implications Among other problems, the authors found its excessive emphasis on the amount disclosed in the annual report, ignoring other reports in which more information regarding intangible assets is available, such as in the case of the sustainability reports. Furthermore, the use of very different coding systems and its exclusive use without being combined with other methodologies are detected. These aspects affect the quality problems of the sources used, which directly results in the utility of the evidenced findings. Social implications These conclusions allow the authors to conclude on the need to open different lines of study that review the use of content analysis in this topic. Originality/value The work focuses on the quality of disclosures more so than on the quantity, offering a critical view that summarizes the utility of the employment of content analysis for this type of disclosure and its implications for future research on this topic. Despite previous studies, the authors highlight the new insights revealed from IAD research, especially since the seminal paper of Dumay and Cai (2014).
Francisca Castilla-Polo; Consuelo Ruiz-Rodríguez. Content analysis within intangible assets disclosure: a structured literature review. Journal of Intellectual Capital 2017, 18, 506 -543.
AMA StyleFrancisca Castilla-Polo, Consuelo Ruiz-Rodríguez. Content analysis within intangible assets disclosure: a structured literature review. Journal of Intellectual Capital. 2017; 18 (3):506-543.
Chicago/Turabian StyleFrancisca Castilla-Polo; Consuelo Ruiz-Rodríguez. 2017. "Content analysis within intangible assets disclosure: a structured literature review." Journal of Intellectual Capital 18, no. 3: 506-543.
Francisca Castilla-Polo; María Del Consuelo Ruiz-Rodríguez. La divulgación de intangibles en entidades financieras: un análisis de contenido. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2017, 47, 81 -123.
AMA StyleFrancisca Castilla-Polo, María Del Consuelo Ruiz-Rodríguez. La divulgación de intangibles en entidades financieras: un análisis de contenido. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2017; 47 (1):81-123.
Chicago/Turabian StyleFrancisca Castilla-Polo; María Del Consuelo Ruiz-Rodríguez. 2017. "La divulgación de intangibles en entidades financieras: un análisis de contenido." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47, no. 1: 81-123.
The attention to ethics has gradually become a concurrent topic of modern companies’ management. In the last years Social Responsibility has become a key issue in the strategic agenda of competitive agriculture cooperatives. However, reputation management has not been a visible strength in the cooperative enterprises. First of all, this work theoretically analyzes the relationship between Social Responsibility and reputation in cooperatives. Later, from a practical point of view, we carry on an empirical analysis focused on the olive oil cooperatives in the south of Spain, in the province of Jaén. With respect to the previous studies on the topic, this work reveals a main reason of interest reinforcing the role of research in addressing real problems of cooperatives. The article points out the characteristics of this kind of agribusiness and shows the importance of the adoption of a responsible orientation in fostering reputation for creating sustainable competitive advantages.
Francisca Castilla-Polo; M. Isabel Sánchez-Hernández; Dolores Gallardo-Vázquez. Assessing the Influence of Social Responsibility on Reputation: An Empirical Case-Study in Agricultural Cooperatives in Spain. Journal of Agricultural and Environmental Ethics 2017, 30, 99 -120.
AMA StyleFrancisca Castilla-Polo, M. Isabel Sánchez-Hernández, Dolores Gallardo-Vázquez. Assessing the Influence of Social Responsibility on Reputation: An Empirical Case-Study in Agricultural Cooperatives in Spain. Journal of Agricultural and Environmental Ethics. 2017; 30 (1):99-120.
Chicago/Turabian StyleFrancisca Castilla-Polo; M. Isabel Sánchez-Hernández; Dolores Gallardo-Vázquez. 2017. "Assessing the Influence of Social Responsibility on Reputation: An Empirical Case-Study in Agricultural Cooperatives in Spain." Journal of Agricultural and Environmental Ethics 30, no. 1: 99-120.
Nowadays, and more than never, businesses´ stakeholders are demanding Social Responsibility (SR) and innovation. In this situation, any business is concerned about how to implement social and innovative practices in creating economic and social value at the same time. This chapter analyzes the relationship between SR and innovation in cooperatives. On the one hand, even acknowledging that the degree of implementation of SR is still different in companies, cooperatives seem to be responsible by nature. However, on the other hand, traditionally innovation has been not a visible strength in the cooperative enterprises. The focus is centered on a specific place: the olive oil cooperatives in the south of Spain and we will describe the cooperative entrepreneurial ecosystem created around this territory, demonstrating how SR and innovation are important features related to competitiveness and success. Cooperatives are strategic business models able to foster development in traditional rural areas, so we can define them as an entrepreneurial ecosystem in smart territories.
Francisca Castilla-Polo; Dolores Gallardo-Vázquez; M. Isabel Sánchez-Hernández; María Del Consuelo Ruiz-Rodríguez; Luisa Cagica Carvalho. Cooperatives as Responsible and Innovative Entrepreneurial Ecosystems in Smart Territories. Advances in Environmental Engineering and Green Technologies 2017, 459 -490.
AMA StyleFrancisca Castilla-Polo, Dolores Gallardo-Vázquez, M. Isabel Sánchez-Hernández, María Del Consuelo Ruiz-Rodríguez, Luisa Cagica Carvalho. Cooperatives as Responsible and Innovative Entrepreneurial Ecosystems in Smart Territories. Advances in Environmental Engineering and Green Technologies. 2017; ():459-490.
Chicago/Turabian StyleFrancisca Castilla-Polo; Dolores Gallardo-Vázquez; M. Isabel Sánchez-Hernández; María Del Consuelo Ruiz-Rodríguez; Luisa Cagica Carvalho. 2017. "Cooperatives as Responsible and Innovative Entrepreneurial Ecosystems in Smart Territories." Advances in Environmental Engineering and Green Technologies , no. : 459-490.
En este trabajo nos dedicamos a analizar el importante número de medidas adoptadas sobre el Sistema Financiero Español ante la crisis económica de los últimos años, así como a estudiar su repercusión en las estrategias contables de las entidades financieras, en un intento de adaptarse a tales cambios. Analizaremos las principales medidas financieras planteadas en los últimos años distinguiendo entre las encaminadas a aumentar la liquidez y las centradas en aumentar la solvencia de la entidad, todo ello con el propósito de conseguir ofrecer una visión agregada de los efectos de tales medidas en la información financiera que elaboran estas entidades, que nos permita deducir la oportunidad y conveniencia logradas por tal proceso de reforma.ABSTRACTThis paper is dedicated to analyze the large number of measures taken on the Spanish financial system before the economic crisis of recent years and to study their impact on financial strategies of financial institutions, in an attempt to adapt to such changes. Analyze key financial measures referred to our financial system since the early beginnings of the crisis, distinguishing between measures to increase liquidity and regain the confidence of investors and measures focused on increasing the solvency and transparency of the entity and its accounting impact on the balance sheets of financial institutions, all with the proposal to achieving offer an aggregate view of the effects of such measures on bank accounting that allows us to deduce the opportunity and convenience achieved.
Mª Del Consuelo Ruiz Rodríguez; Francisca Castilla Polo. EL PAPEL DE LA INFORMACIÓN FINANCIERA EN LA EVOLUCIÓN RECIENTE DEL SECTOR BANCARIO ESPAÑOL. Revista de Estudios Empresariales. Segunda Época 2016, 1 .
AMA StyleMª Del Consuelo Ruiz Rodríguez, Francisca Castilla Polo. EL PAPEL DE LA INFORMACIÓN FINANCIERA EN LA EVOLUCIÓN RECIENTE DEL SECTOR BANCARIO ESPAÑOL. Revista de Estudios Empresariales. Segunda Época. 2016; (2):1.
Chicago/Turabian StyleMª Del Consuelo Ruiz Rodríguez; Francisca Castilla Polo. 2016. "EL PAPEL DE LA INFORMACIÓN FINANCIERA EN LA EVOLUCIÓN RECIENTE DEL SECTOR BANCARIO ESPAÑOL." Revista de Estudios Empresariales. Segunda Época , no. 2: 1.
Francisca Castilla Polo; Dolores Gallardo Vázquez. El cooperativismo agrícola y ganadero frente a la responsabilidad social: estudio de un caso de contraste. Informacion Tecnica Economica Agraria 2016, 112, 1 .
AMA StyleFrancisca Castilla Polo, Dolores Gallardo Vázquez. El cooperativismo agrícola y ganadero frente a la responsabilidad social: estudio de un caso de contraste. Informacion Tecnica Economica Agraria. 2016; 112 (2):1.
Chicago/Turabian StyleFrancisca Castilla Polo; Dolores Gallardo Vázquez. 2016. "El cooperativismo agrícola y ganadero frente a la responsabilidad social: estudio de un caso de contraste." Informacion Tecnica Economica Agraria 112, no. 2: 1.
Purpose – We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research that would be useful to academics and practitioners. Design/methodology/approach – The literature review was conducted after an analysis of the most important academic databases in the period of 1990-2013: ABI Inform Complete, CSIS, EconLit, ISOC, Journal Citation Reports, Scopus, Emerald, Springer, and Google Scholar. Findings – The authors offer a summary of the main gaps in the literature on intellectual capital disclosures, among which the authors perceive a need for increased qualitative or explanatory research, which would allow further analysis of such decisions. Research limitations/implications – Specifically, the main problem encountered in the research on voluntary disclosure of intangibles appears to relate to the type of methodology used, which is usually quantitative or descriptive. Practical implications – Given that the principal limitations in the field of the disclosure of intangibles have been discussed, the authors conclude by indicating the principal directions for future research. Social implications – Qualitative analysis is absent in the literature the authors reviewed, and considered it fundamental to understanding this type of disclosure. In fact, the development of future lines of research could provide better-quality intangible asset reporting. Originality/value – Although there are previous studies on this topic, the authors believe that the main contribution of this study is to offer an integrated framework of existing findings concerning decisions by companies to disclose information on intangibles, a topic on which previous literature is sparse.
Francisca Castilla-Polo; Dolores Gallardo-Vázquez. The main topics of research on disclosures of intangible assets: a critical review. Accounting, Auditing & Accountability Journal 2016, 29, 323 -356.
AMA StyleFrancisca Castilla-Polo, Dolores Gallardo-Vázquez. The main topics of research on disclosures of intangible assets: a critical review. Accounting, Auditing & Accountability Journal. 2016; 29 (2):323-356.
Chicago/Turabian StyleFrancisca Castilla-Polo; Dolores Gallardo-Vázquez. 2016. "The main topics of research on disclosures of intangible assets: a critical review." Accounting, Auditing & Accountability Journal 29, no. 2: 323-356.
ResumenEl objetivo de este trabajo ha sido definir una escala de medida de la reputación de cooperativas oleícolas. La inexistencia de estudios previos y la trascendencia de la reputación como activo para las empresas en general y para las cooperativas almazareras en particular justifican nuestro interés y la oportunidad de esta investigación. Concretamente, se presenta un modelo causal integrado por 4 variables explicativas de este importante intangible, siendo la calidad, la innovación, los premios y la responsabilidad social, variable esta última a la que se presta una especial atención por ser causante, en cierto grado, de las primeras. Para validar empíricamente el modelo conceptual desarrollado se ha diseñado un cuestionario al que de forma anónima ha respondido una muestra representativa de directivos del sector. Mediante la técnica Partial Least Squares (PLS) se ha analizado tanto el modelo de medida como el modelo estructural. Los resultados obtenidos son satisfactorios en tanto que permiten verificar la relación directa de los comportamientos responsables de las almazaras con la percepción que tienen sus directivos de la reputación de la misma en el mercado.AbstractThe aim of this study was to define a scale for measuring the reputation of olive oil cooperatives. The absence of previous studies and the importance of reputation as an asset for businesses in general and, for this kind of cooperative in particular, justify our interest and the opportunity of conducting this research. Specifically, a causal model is presented integrating four explanatory variables related to this important intangible. These are quality, innovation, awards, and Social Responsibility. Special attention is paid to Social Responsibility, considering that it partially influences the rest of variables in the model. To empirically validate the developed conceptual model, a questionnaire has been designed and anonymously answered by a representative sample of industry executives. Both the measurement model and the structural model were analysed using the Partial Least Squares (PLS) technique. The results were satisfactory in verifying the direct relationship between responsible behaviour in olive oil cooperatives, as it is perceived by their managers and their reputation in the market
Francisca Castilla-Polo; M. Isabel Sánchez-Hernández; Dolores Gallardo-Vázquez; Maria Consuelo Ruiz Rodriguez. Diseño de un modelo de reputación para cooperativas oleícolas. Revista de Contabilidad 2016, 19, 154 -167.
AMA StyleFrancisca Castilla-Polo, M. Isabel Sánchez-Hernández, Dolores Gallardo-Vázquez, Maria Consuelo Ruiz Rodriguez. Diseño de un modelo de reputación para cooperativas oleícolas. Revista de Contabilidad. 2016; 19 (1):154-167.
Chicago/Turabian StyleFrancisca Castilla-Polo; M. Isabel Sánchez-Hernández; Dolores Gallardo-Vázquez; Maria Consuelo Ruiz Rodriguez. 2016. "Diseño de un modelo de reputación para cooperativas oleícolas." Revista de Contabilidad 19, no. 1: 154-167.
En este trabajo se presenta un marco teórico y una propuesta metodológica para la validación cualitativa de un modelo explicativo de la Responsabilidad Social en las Sociedades Cooperativas. La variable central de análisis, la llamada Orientación a la Responsabilidad Social en Cooperativas (ORSCOOP), no es directamente observable, siendo necesario medirla a través de un conjunto de indicadores. Igualmente ocurre con el resto de variables estratégicas con las que la ORSCOOP está relacionada en el modelo que proponemos (satisfacción de los socios, innovación, calidad del servicio y resultado cooperativo o desempeño). Para la validación de los indicadores se recurre a una metodología cualitativa en base a la valoración y acuerdo de un grupo de profesionales expertos quienes, por aplicación de la técnica Delphi, colaborarán para lograr una definición única y consensuada. A partir de sus opiniones y recomendaciones se llevarán a cabo las modificaciones oportunas con el fin de unificar los criterios procedentes de los distintos expertos. Como resultado se obtendrá una escala consensuada para cada variable del modelo propuesto. Esta unanimidad de opiniones en el resultado final será la base para un posterior tratamiento cuantitativo del modelo conceptual propuesto.
Dolores Gallardo Vázquez; M. Isabel Sánchez Hernández; Francisca Castilla Polo. Marco téorico y metodológico para la validación cualitativa de un modelo explicativo de la responsabilidad social en sociedades cooperativas. REVESCO. Revista de Estudios Cooperativos 2015, 118, 86-121 .
AMA StyleDolores Gallardo Vázquez, M. Isabel Sánchez Hernández, Francisca Castilla Polo. Marco téorico y metodológico para la validación cualitativa de un modelo explicativo de la responsabilidad social en sociedades cooperativas. REVESCO. Revista de Estudios Cooperativos. 2015; 118 (118):86-121.
Chicago/Turabian StyleDolores Gallardo Vázquez; M. Isabel Sánchez Hernández; Francisca Castilla Polo. 2015. "Marco téorico y metodológico para la validación cualitativa de un modelo explicativo de la responsabilidad social en sociedades cooperativas." REVESCO. Revista de Estudios Cooperativos 118, no. 118: 86-121.