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Horacio Molina-Sánchez
Department of Financial Economics and Accounting, Universidad Loyola Andalucía, 41704 Sevilla, Spain

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Journal article
Published: 19 August 2021 in Sustainability
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The primary purpose of the accounting profession is to provide quality information to the market that facilitates the allocation of resources. The context in which it operates must attend to some stressors that can affect the professional’s meaning of the work. Meaningful work (MW) is based on the concept of valuable work and work well done, so it is directly related to the concept of quality at work, which is a constant concern in the accounting profession. The method used to determine meaningful work identifies the set of job quality indexes, as defined by the European Working Conditions Survey (EWCS), related to the MW. This paper has used an integer programming genetic algorithm (GA) to determine the JQIs and the statistically significant combinations. The findings showed that JQIs, skills development and discretion (SD), and physical environment (PE) positively and intensely relate to MW. Likewise, reduction of the work intensity (WI) and improvement of the social environment (SE) are related in the same direction as the MW. On the other hand, the results showed different indicator weightings depending on the age of the accountants. This paper shows the importance that accountants attribute to professional competence and how, throughout their careers, the JQI that most relate to MW is changing, from a social vision to preferences where the care of personal time also prevails.

ACS Style

José-Joaquín Del-Pozo-Antúnez; Horacio Molina-Sánchez; Francisco Fernández-Navarro; Antonio Ariza-Montes. Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach. Sustainability 2021, 13, 9308 .

AMA Style

José-Joaquín Del-Pozo-Antúnez, Horacio Molina-Sánchez, Francisco Fernández-Navarro, Antonio Ariza-Montes. Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach. Sustainability. 2021; 13 (16):9308.

Chicago/Turabian Style

José-Joaquín Del-Pozo-Antúnez; Horacio Molina-Sánchez; Francisco Fernández-Navarro; Antonio Ariza-Montes. 2021. "Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach." Sustainability 13, no. 16: 9308.

Journal article
Published: 27 July 2021 in Mathematics
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The traditional machine-part cell formation problem simultaneously clusters machines and parts in different production cells from a zero–one incidence matrix that describes the existing interactions between the elements. This manuscript explores a novel alternative for the well-known machine-part cell formation problem in which the incidence matrix is composed of non-binary values. The model is presented as multiple-ratio fractional programming with binary variables in quadratic terms. A simple reformulation is also implemented in the manuscript to express the model as a mixed-integer linear programming optimization problem. The performance of the proposed model is shown through two types of empirical experiments. In the first group of experiments, the model is tested with a set of randomized matrices, and its performance is compared to the one obtained with a standard greedy algorithm. These experiments showed that the proposed model achieves higher fitness values in all matrices considered than the greedy algorithm. In the second type of experiment, the optimization model is evaluated with a real-world problem belonging to Human Resource Management. The results obtained were in line with previous findings described in the literature about the case study.

ACS Style

Jose del Pozo-Antúnez; Francisco Fernández-Navarro; Horacio Molina-Sánchez; Antonio Ariza-Montes; Mariano Carbonero-Ruz. The Machine-Part Cell Formation Problem with Non-Binary Values: A MILP Model and a Case of Study in the Accounting Profession. Mathematics 2021, 9, 1768 .

AMA Style

Jose del Pozo-Antúnez, Francisco Fernández-Navarro, Horacio Molina-Sánchez, Antonio Ariza-Montes, Mariano Carbonero-Ruz. The Machine-Part Cell Formation Problem with Non-Binary Values: A MILP Model and a Case of Study in the Accounting Profession. Mathematics. 2021; 9 (15):1768.

Chicago/Turabian Style

Jose del Pozo-Antúnez; Francisco Fernández-Navarro; Horacio Molina-Sánchez; Antonio Ariza-Montes; Mariano Carbonero-Ruz. 2021. "The Machine-Part Cell Formation Problem with Non-Binary Values: A MILP Model and a Case of Study in the Accounting Profession." Mathematics 9, no. 15: 1768.

Journal article
Published: 18 November 2020 in International Journal of Environmental Research and Public Health
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Religious organizations represent a main part of the third sector and the social economy. Social faith-based institutions have some unique features that, in some respects, differentiate them from other entities, as they are characterized and defined not only by the services they provide, but also by how they provide them. It is part of their mission to convey the values that prevail in their institutional culture while developing their activities, being attractive to those workers who identify with their values. From this point of view, a key element of these entities’ success is that their employees feel identified with their work so that they are engaged in the institution and its values. The style of leadership exercised in such organizations is critical to fostering these attitudes and their long-term survival. This paper aims to study the link between perceived servant leadership by followers and work engagement, as well as the mediating role of authenticity and spirituality at work in this relationship. To this end, 270 workers from a Spanish Catholic organization in the social sector were surveyed. These data were processed by PLS (partial least squares). The results show that a servant leadership style by itself does not directly promote work engagement among employees of the target organization. The engagement of these workers comes through two mediating variables: authenticity and spirituality at work. This study covers a gap in the literature because although there are studies arguing that a strategy of servant leadership is critical to these organizations, to our knowledge, they do not finish demonstrating the fundamental roles that attitudes of authenticity and spirituality at work play in the perception of this type of leadership, achieving greater work engagement.

ACS Style

Mar Ortiz-Gómez; Antonio Ariza-Montes; Horacio Molina-Sánchez. Servant Leadership in a Social Religious Organization: An Analysis of Work Engagement, Authenticity, and Spirituality at Work. International Journal of Environmental Research and Public Health 2020, 17, 8542 .

AMA Style

Mar Ortiz-Gómez, Antonio Ariza-Montes, Horacio Molina-Sánchez. Servant Leadership in a Social Religious Organization: An Analysis of Work Engagement, Authenticity, and Spirituality at Work. International Journal of Environmental Research and Public Health. 2020; 17 (22):8542.

Chicago/Turabian Style

Mar Ortiz-Gómez; Antonio Ariza-Montes; Horacio Molina-Sánchez. 2020. "Servant Leadership in a Social Religious Organization: An Analysis of Work Engagement, Authenticity, and Spirituality at Work." International Journal of Environmental Research and Public Health 17, no. 22: 8542.

Journal article
Published: 06 May 2020 in Sustainability
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Religious non-profit organizations are becoming increasingly important in the third sector in a wide range of countries, where they are currently leading players in different areas, such as education, healthcare, and social work. These organizations have the peculiarity of providing a service to their users while transmitting them the values of their mission statement. An usually employed and effective management strategy for these institutions is a servant leadership style. This article seeks to introduce a theoretical discussion of this leadership approach by providing a Spanish version of an instrument for measuring servant leadership in Spanish religious non-profit institutions. To this end, workers of different Spanish faith-based non-profit organizations of the third sector, a relatively unexplored context, were analyzed after obtaining 463 valid questionnaires. This study used the Spanish translation of a seven-item and three-factor servant leadership scale. An exploratory and confirmatory factor analysis was performed. The results confirm that the six-item and three-factor servant leadership scale was the most effective scale to measure this construct. In conclusion, this research covers a notable research gap by providing a reliable and valid Spanish short version of the servant leadership scale for workers of Spanish religious non-profit organizations.

ACS Style

Mar Ortiz-Gómez; Gabriele Giorgi; Horacio Molina-Sánchez; Antonio Ariza-Montes. Development and Validation of a Spanish Short Servant Leadership Survey (SSLS6-3F) among Spanish Workers in Religious Non-Profit Organizations. Sustainability 2020, 12, 3766 .

AMA Style

Mar Ortiz-Gómez, Gabriele Giorgi, Horacio Molina-Sánchez, Antonio Ariza-Montes. Development and Validation of a Spanish Short Servant Leadership Survey (SSLS6-3F) among Spanish Workers in Religious Non-Profit Organizations. Sustainability. 2020; 12 (9):3766.

Chicago/Turabian Style

Mar Ortiz-Gómez; Gabriele Giorgi; Horacio Molina-Sánchez; Antonio Ariza-Montes. 2020. "Development and Validation of a Spanish Short Servant Leadership Survey (SSLS6-3F) among Spanish Workers in Religious Non-Profit Organizations." Sustainability 12, no. 9: 3766.

Journal article
Published: 23 August 2019 in International Journal of Environmental Research and Public Health
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The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profession in the face of the incorporation and retention of talent. However, accountants are subjected to intense pressures that affect their well-being in the performance of their tasks. In this paper, the job demands-resources theoretical framework is adopted to analyze the relationships between job demands, job resources, and the subjective well-being of a large sample of 739 accounting experts at the European level. Applying a structural equations model, the results confirm, on the one hand, the direct effects provided in the theoretical framework and, on the other, a new mediating role of job demands-subjective well-being relationship resources.

ACS Style

Horacio Molina-Sánchez; Antonio Ariza-Montes; Mar Ortiz-Gómez; Antonio Leal-Rodríguez. The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources. International Journal of Environmental Research and Public Health 2019, 16, 3073 .

AMA Style

Horacio Molina-Sánchez, Antonio Ariza-Montes, Mar Ortiz-Gómez, Antonio Leal-Rodríguez. The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources. International Journal of Environmental Research and Public Health. 2019; 16 (17):3073.

Chicago/Turabian Style

Horacio Molina-Sánchez; Antonio Ariza-Montes; Mar Ortiz-Gómez; Antonio Leal-Rodríguez. 2019. "The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources." International Journal of Environmental Research and Public Health 16, no. 17: 3073.

Journal article
Published: 21 August 2019 in International Journal of Environmental Research and Public Health
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Research in work and organizational psychology has paid little attention to religious workers, something certainly surprising as faith-based organizations play a key role in the welfare state of many countries. This research shows that religious workers in a Catholic order present a high degree of subjective wellbeing, both in terms of flourishing and satisfaction with life in general, and a positive balance of positive and negative feelings. More specifically, this study examines the relationship between authenticity and wellbeing amongst religious workers. Survey responses from 142 religious workers in Spain were analyzed using partial least squares path modelling. The results reveal that subjective wellbeing at work is positively related to authenticity. In addition, this relationship is mediated by their level of work engagement.

ACS Style

Antonio Ariza-Montes; Antonio L. Leal-Rodríguez; Jesús Ramírez-Sobrino; Horacio Molina-Sánchez. Safeguarding Health at the Workplace: A Study of Work Engagement, Authenticity and Subjective Wellbeing among Religious Workers. International Journal of Environmental Research and Public Health 2019, 16, 3016 .

AMA Style

Antonio Ariza-Montes, Antonio L. Leal-Rodríguez, Jesús Ramírez-Sobrino, Horacio Molina-Sánchez. Safeguarding Health at the Workplace: A Study of Work Engagement, Authenticity and Subjective Wellbeing among Religious Workers. International Journal of Environmental Research and Public Health. 2019; 16 (17):3016.

Chicago/Turabian Style

Antonio Ariza-Montes; Antonio L. Leal-Rodríguez; Jesús Ramírez-Sobrino; Horacio Molina-Sánchez. 2019. "Safeguarding Health at the Workplace: A Study of Work Engagement, Authenticity and Subjective Wellbeing among Religious Workers." International Journal of Environmental Research and Public Health 16, no. 17: 3016.

Journal article
Published: 25 June 2019 in Transylvanian Review of Administrative Sciences
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One of the most important obstacles that Small and Medium Enterprises (SMEs) face when addressing their growth is access to finance. The asymmetry of information, the lack of guarantees and the difficulty in establishing effective legal rights explain these difficulties in access to finance. The solution of these obstacles has led to the implementation of policies seeking to address these challenges. The paper explains the relationship of these policies for the period 2004-2016 in 39 countries that belong to the group of developing and developed countries.Our results show that guarantee policies and the improvement of information quality are complementary. Moreover, the implementation of guarantee policies takes place in environments with weak judicial institutions. This result emphasizes the substitutable nature between guarantee systems and the legal reform of the credit rights’ protections. The implications of our findings are relevant for policy makers to implement or strengthen the guarantee systems.

ACS Style

Jorge López-Cubero López; Nuria Ceular Villamandos; Horacio Molina Sánchez; Pablo Pombo González. Relationship between the Policy of Strengthening the Financial System and Guarantee Policy. Transylvanian Review of Administrative Sciences 2019, 15, 519 -66.

AMA Style

Jorge López-Cubero López, Nuria Ceular Villamandos, Horacio Molina Sánchez, Pablo Pombo González. Relationship between the Policy of Strengthening the Financial System and Guarantee Policy. Transylvanian Review of Administrative Sciences. 2019; 15 (57):519-66.

Chicago/Turabian Style

Jorge López-Cubero López; Nuria Ceular Villamandos; Horacio Molina Sánchez; Pablo Pombo González. 2019. "Relationship between the Policy of Strengthening the Financial System and Guarantee Policy." Transylvanian Review of Administrative Sciences 15, no. 57: 519-66.

Journal article
Published: 01 November 2018 in International Journal of Environmental Research and Public Health
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The Job Demand-Control and Job Demand-Control-Support (JDCS) models constitute the theoretical approaches used to analyze the relationship between the characteristics of labor and occupational health. Few studies have investigated the main effects and multiplicative model in relation to the perceived occupational health of professional accountants. Accountants are subject to various types of pressure in performing their work; this pressure influences their health and, ultimately, their ability to perform a job well. The objective of this study is to investigate the effects of job demands on the occupational health of 739 accountants, as well as the role of the moderator that internal resources (locus of control) and external resources (social support) have in occupational health. The proposed hypotheses are tested by applying different models of neural networks using the algorithm of the Extreme Learning Machine. The results confirm the relationship between certain stress factors that affect the health of the accountants, as well as the direct effect that the recognition of superiors in occupational health has. Additionally, the results highlight the moderating effect of professional development and the support of superiors on the job’s demands.

ACS Style

José Joaquín Del Pozo-Antúnez; Antonio Ariza-Montes; Francisco Fernández-Navarro; Horacio Molina-Sánchez. Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception. International Journal of Environmental Research and Public Health 2018, 15, 2437 .

AMA Style

José Joaquín Del Pozo-Antúnez, Antonio Ariza-Montes, Francisco Fernández-Navarro, Horacio Molina-Sánchez. Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception. International Journal of Environmental Research and Public Health. 2018; 15 (11):2437.

Chicago/Turabian Style

José Joaquín Del Pozo-Antúnez; Antonio Ariza-Montes; Francisco Fernández-Navarro; Horacio Molina-Sánchez. 2018. "Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception." International Journal of Environmental Research and Public Health 15, no. 11: 2437.

Journal article
Published: 02 June 2018 in Studies of Applied Economics
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Los procesos de consulta abierta son un mecanismo por el cual las organizaciones privadas internacionales tratan de buscar la legitimidad de sus actuaciones. Esta legitimidad en el input se considera crítica y ha dado lugar a la puesta en marcha de acciones tendentes a dinamizarla. Nuestros resultados han puesto de manifiesto que existe un grupo de entidades que asumen un compromiso de participación recurrente en el IASB. Esta participación dota de legitimidad a sus pronunciamientos. Estas entidades son las referencias en conocimiento experto en el ámbito de la emisión de normas contables nacionales y en el ámbito de la práctica de auditoría.

ACS Style

Horacio Molina Sánchez; Rafael Bautista Mesa. La participación en el “due process” del IASB. Studies of Applied Economics 2018, 36, 429 -458.

AMA Style

Horacio Molina Sánchez, Rafael Bautista Mesa. La participación en el “due process” del IASB. Studies of Applied Economics. 2018; 36 (2):429-458.

Chicago/Turabian Style

Horacio Molina Sánchez; Rafael Bautista Mesa. 2018. "La participación en el “due process” del IASB." Studies of Applied Economics 36, no. 2: 429-458.

Journal article
Published: 19 December 2014 in Cuadernos de Contabilidad
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La Norma Internacional de Información Financiera9 es la respuesta del International AccountingStandards Board —IASB— ante la perversidad del efectoprocíclico de las políticas de reconocimiento del deteriorocrediticio y ante la falta de objetividad que introducen enel modelo de reconocimiento los llamados trigger events—eventos disparadores—. La solución finalmente adoptadaha sido objeto de una significativa controversia duranteel proceso de discusión. El trabajo realiza una revisión delas sucesivas propuestas tanto del IASB como del FinancialAccounting Standards Board —FASB— estadounidense, yde las diferentes cartas de comentario recibidas por estosorganismos, con el fin de sintetizar las diferentes alternativasestudiadas durante el proceso. El análisis pone de manifiestoque las consecuencias de la crisis financiera de 2008han favorecido la evolución conceptual de la norma haciael conservadurismo incondicional. Esta reforma es cuestionablecon base en el Marco Conceptual, en especial en losprimeros años de vida del activo financiero, pues puedesuponer una merma en la representación fiel de la situaciónfinanciera de las empresas. Y, en cualquier caso, noexime al supervisor bancario de su intervención regulatoriaen la búsqueda de la solvencia del sistema.

ACS Style

Ignacio De Cabo-Moreno; Rafael Bautista-Mesa; Horacio Molina-Sánchez; Jesús N. Ramírez-Sobrino. El papel de la contabilidad ante la crisis financiera. Una reflexión sobre el conservadurismo incondicional de la NIIF 9. Cuadernos de Contabilidad 2014, 15, 1 .

AMA Style

Ignacio De Cabo-Moreno, Rafael Bautista-Mesa, Horacio Molina-Sánchez, Jesús N. Ramírez-Sobrino. El papel de la contabilidad ante la crisis financiera. Una reflexión sobre el conservadurismo incondicional de la NIIF 9. Cuadernos de Contabilidad. 2014; 15 (38):1.

Chicago/Turabian Style

Ignacio De Cabo-Moreno; Rafael Bautista-Mesa; Horacio Molina-Sánchez; Jesús N. Ramírez-Sobrino. 2014. "El papel de la contabilidad ante la crisis financiera. Una reflexión sobre el conservadurismo incondicional de la NIIF 9." Cuadernos de Contabilidad 15, no. 38: 1.