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Dr. Ana Licerán-Gutiérrez
Universidad de Jaén

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Journal article
Published: 04 May 2021 in Technological and Economic Development of Economy
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We are currently witnessing the development of a set of organizations that have been entrusted with meeting the very diverse needs of citizens. As a result, they receive funds, in order to ensure they are managed appropriately. The transparency of the information revealed by Non-profit Organizations (NPOs) has become of increasing interest to public authorities and research. However, very few studies empirically measure the extent of transparency in NPOs. Only a handful checked the compliance of various indicators, lacking agreement on which ones to include and their weighting. To address this issue, this study empirically validates the weighting of the indicators from the alliance between the Platform for Social Action NGO and the Spanish Coordinator for Development NGO (CONGDE) document with experts in NPOs’ opinions. We use the Best-Worst Method (BWM) to optimally assign weights to multi-criteria decision making situations. Our results show interesting differences in the level of importance given to the indicators by public authorities and experts, suggesting the need for a revision of the importance proposed.

ACS Style

Antonio Luis Moreno-Albarracín; Cristina Ortega-Rodríguez; Ana Licerán-Gutiérrez; Álvaro Labella; Luis Martínez. TRANSPARENCY INDICATORS TO IMPROVE ACCOUNTABILITY FOR NON-PROFIT ORGANIZATIONS: A SPANISH CASE STUDY. Technological and Economic Development of Economy 2021, 27, 763 -782.

AMA Style

Antonio Luis Moreno-Albarracín, Cristina Ortega-Rodríguez, Ana Licerán-Gutiérrez, Álvaro Labella, Luis Martínez. TRANSPARENCY INDICATORS TO IMPROVE ACCOUNTABILITY FOR NON-PROFIT ORGANIZATIONS: A SPANISH CASE STUDY. Technological and Economic Development of Economy. 2021; 27 (3):763-782.

Chicago/Turabian Style

Antonio Luis Moreno-Albarracín; Cristina Ortega-Rodríguez; Ana Licerán-Gutiérrez; Álvaro Labella; Luis Martínez. 2021. "TRANSPARENCY INDICATORS TO IMPROVE ACCOUNTABILITY FOR NON-PROFIT ORGANIZATIONS: A SPANISH CASE STUDY." Technological and Economic Development of Economy 27, no. 3: 763-782.

Journal article
Published: 09 March 2021 in Sustainability
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The new framework for learning requires the use of new technologies, such as m-learning or game-based learning programs. Gamification using this type of applications has been implemented in higher education contexts, enhancing students’ satisfaction, motivation, and class attendance. The present study refers to the introduction of new technologies and gamification through the use of the application Kahoot!, with the main objective being to analyze the relationship between the use of this gamification tool and the students’ learning results, which are measured by their academic marks. The results show a positive relationship between students’ results on the Kahoot! tests and the student’s final mark. Additionally, we demonstrate that students’ academic results improve when Kahoot! is used as an evaluation tool, taking into account improved student efficiency and a lower amount of failed grades.

ACS Style

Rocío Martínez-Jiménez; Cristina Pedrosa-Ortega; Ana Licerán-Gutiérrez; M. Ruiz-Jiménez; Elia García-Martí. Kahoot! as a Tool to Improve Student Academic Performance in Business Management Subjects. Sustainability 2021, 13, 2969 .

AMA Style

Rocío Martínez-Jiménez, Cristina Pedrosa-Ortega, Ana Licerán-Gutiérrez, M. Ruiz-Jiménez, Elia García-Martí. Kahoot! as a Tool to Improve Student Academic Performance in Business Management Subjects. Sustainability. 2021; 13 (5):2969.

Chicago/Turabian Style

Rocío Martínez-Jiménez; Cristina Pedrosa-Ortega; Ana Licerán-Gutiérrez; M. Ruiz-Jiménez; Elia García-Martí. 2021. "Kahoot! as a Tool to Improve Student Academic Performance in Business Management Subjects." Sustainability 13, no. 5: 2969.

Journal article
Published: 04 September 2020 in Sustainability
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One of the most complex challenges currently faced by non-profit organizations (NPOs) is demonstrating that they manage resources with the highest levels of efficiency and excellence, and do not deviate from the accomplishment of their mission. Transparency and good governance are highly valuable issues for the survival of these organizations. However, empirical studies and models to measure these concepts are scarce and lack consensus. The objective of this article is to develop a uniform procedure for measuring the levels of transparency and good governance in NPOs, validated by experts, that integrates the most important contributions. The main proposals are supported by lists of indicators whose compliance they try to verify. Finally, we considered the experts’ preferences to obtain the indicator weights by means of the Best–Worst Method and Minimum Cost Consensus model. The result of our work is the development of a list of indicators, which integrates the existing battery of Spanish indicators. We contribute, with this work, to improving the credibility of the third sector from the perspective of donors, users, public administrations, and society. This is an essential issue for the survival of these NPOs.

ACS Style

Antonio Moreno-Albarracín; Ana Licerán-Gutierrez; Cristina Ortega-Rodríguez; Álvaro Labella; Rosa Rodríguez. Measuring What Is Not Seen—Transparency and Good Governance Nonprofit Indicators to Overcome the Limitations of Accounting Models. Sustainability 2020, 12, 7275 .

AMA Style

Antonio Moreno-Albarracín, Ana Licerán-Gutierrez, Cristina Ortega-Rodríguez, Álvaro Labella, Rosa Rodríguez. Measuring What Is Not Seen—Transparency and Good Governance Nonprofit Indicators to Overcome the Limitations of Accounting Models. Sustainability. 2020; 12 (18):7275.

Chicago/Turabian Style

Antonio Moreno-Albarracín; Ana Licerán-Gutierrez; Cristina Ortega-Rodríguez; Álvaro Labella; Rosa Rodríguez. 2020. "Measuring What Is Not Seen—Transparency and Good Governance Nonprofit Indicators to Overcome the Limitations of Accounting Models." Sustainability 12, no. 18: 7275.

Journal article
Published: 31 August 2020 in Sustainability
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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.

ACS Style

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 Style

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 (17):7093.

Chicago/Turabian Style

Francisca 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.

Review
Published: 20 July 2020 in Sustainability
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The purpose of this article is to present a framework to understand transparency in the third sector and then to explore the main research streams regarding the disclosure of information and accountability by conducting a systematic literature review on the antecedents and dimensions of the transparency of information disclosed by non-profit organizations (NPOs). The essential questions of this work are addressed from an international perspective. In particular, we explore three research questions: (1) why should NPOs disclose transparent information to stakeholders? (2) Why do not all NPOs disclose transparent information? (3) What means do NPOs use to disclose transparent information? Our results highlight the lack of transparency legislation in the third sector, leading NPOs to adopt the voluntary disclosure of information policies to improve the perceived credibility of these entities by their stakeholders. In conclusion, our study highlights the importance of developing a systematic body of knowledge regarding the situation of transparent, voluntary information disclosure in the sector. Moreover, the Sustainable Development Goals promulgated by the United Nations place a high value on transparency for the accountability of institutions. To achieve sustainable development, both peace and the governance of institutions are needed. Reducing corruption and promoting transparency are among the goals which should be reached to achieve social sustainability.

ACS Style

Cristina Ortega-Rodríguez; Ana Licerán-Gutiérrez; Antonio Luis Moreno-Albarracín. Transparency as A Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review. Sustainability 2020, 12, 5834 .

AMA Style

Cristina Ortega-Rodríguez, Ana Licerán-Gutiérrez, Antonio Luis Moreno-Albarracín. Transparency as A Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review. Sustainability. 2020; 12 (14):5834.

Chicago/Turabian Style

Cristina Ortega-Rodríguez; Ana Licerán-Gutiérrez; Antonio Luis Moreno-Albarracín. 2020. "Transparency as A Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review." Sustainability 12, no. 14: 5834.

Proceedings article
Published: 01 August 2019 in Libro de Actas IN-RED 2019: V Congreso de Innovación Edicativa y Docencia en Red
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La introducción de la gamificación en el aula universitaria, de la mano de las nuevas tecnologías es una potente herramienta que está dando magníficos resultados. En este trabajo nuestro principal objetivo ha sido conocer y analizar la valoración que los estudiantes hacen del uso de la aplicación Kahoot! como herramienta de evaluación de su proceso de aprendizaje. Además, hemos querido comprobar si existen diferencias significativas de dicha valoración según titulación, edad y sexo. Los resultados vienen a mostrar resultados muy positivos. Los alumnos valoran la herramienta como muy interesante y divertida, a la vez que les ha permitido adoptar un rol más activo en clase, implicarse más, mejorar su estudio y comprensión de contenidos y, en definitiva, tener una mayor motivación de cara a su aprendizaje. Añadido a lo anterior, hemos comprobado que ha habido una mejora importante de la asistencia a clase durante todo el cuatrimestre.

ACS Style

María Carmen Ruíz Giménez; Rocío Martínez Jiménez; Elia García Martí; Cristina Pedrosa Ortega; Ana Licerán Gutiérrez. ¿Es divertido aprender con Kahoot!?: la percepción de los estudiantes. Libro de Actas IN-RED 2019: V Congreso de Innovación Edicativa y Docencia en Red 2019, 1 .

AMA Style

María Carmen Ruíz Giménez, Rocío Martínez Jiménez, Elia García Martí, Cristina Pedrosa Ortega, Ana Licerán Gutiérrez. ¿Es divertido aprender con Kahoot!?: la percepción de los estudiantes. Libro de Actas IN-RED 2019: V Congreso de Innovación Edicativa y Docencia en Red. 2019; ():1.

Chicago/Turabian Style

María Carmen Ruíz Giménez; Rocío Martínez Jiménez; Elia García Martí; Cristina Pedrosa Ortega; Ana Licerán Gutiérrez. 2019. "¿Es divertido aprender con Kahoot!?: la percepción de los estudiantes." Libro de Actas IN-RED 2019: V Congreso de Innovación Edicativa y Docencia en Red , no. : 1.

Articles
Published: 09 May 2019 in Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
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Despite the advantages of Structural Equation Modelling (SEM) over regression models that have contributed to its popularisation in several fields of research in social sciences, it has not been broadly applied in archival accounting research. In this paper, we present a guidance for the application of SEM – and, particularly, the Partial Least Squares (PLS) method – to the (arguably) most recurrent topic on empirical archival accounting research: earnings quality. We highlight several problems that arise in earnings quality measuring, indicating how PLS can help to overcome them. We also run a simulation process whose results show that PLS method outperforms the other approaches even in situations of limited information.

ACS Style

Ana Licerán-Gutiérrez; Manuel Cano-Rodríguez. Using partial least squares in archival accounting research: an application to earnings quality measuring. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2019, 49, 143 -170.

AMA Style

Ana Licerán-Gutiérrez, Manuel Cano-Rodríguez. Using partial least squares in archival accounting research: an application to earnings quality measuring. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2019; 49 (2):143-170.

Chicago/Turabian Style

Ana Licerán-Gutiérrez; Manuel Cano-Rodríguez. 2019. "Using partial least squares in archival accounting research: an application to earnings quality measuring." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 49, no. 2: 143-170.

Journal article
Published: 01 January 2019 in Revista de Contabilidad
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There is a generalized consensus among accounting researchers about the multidimensional nature of earnings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the earnings figure for decision making. In this paper, we undertake a literature revision on empirical research on earnings quality that reveals that, although earnings quality is probably the most recurrent topic in accounting, empirical research that have treated earnings quality as a multidimensional concept is almost inexistent. In this sense, we document that: (1) Most of the empirical papers on earnings quality deal with just one earnings characteristic, not including the potential effect of the other characteristics related to earnings quality. (2) Some characteristics (particularly, accruals quality and, in a lesser way, conservatism) are widely employed for representing earnings quality, whereas other characteristics (smoothness, persistence) are much less used by researchers. (3) The research on the relationships among the different earnings quality characteristics is scant and with mixed results. (4) Only a few papers develop multidimensional measures of earnings quality, but these measures are based on too restrictive assumptions and there is no evidence of superiority over single-dimension measures. We complement our bibliometric analysis by discussing the limitations of both the single-dimension approach and the multidimensional approaches used to date, illustrating our arguments with a simulation process. Henceforth, this review contributes to prior literature highlighting the main problems in prior literature for earnings quality measurement. Hay un consenso generalizado en investigación sobre la naturaleza multidimensional de la calidad del resultado: Ésta depende de una serie de características que aumentan la utilidad de la cifra del resultado para el proceso de toma de decisiones. En este trabajo, de revisión de literatura sobre investigación empírica de calidad del resultado, revelamos que, aunque calidad del resultado es probablemente uno de los temas de investigación más recurrentes en contabilidad, la investigación empírica que lo ha tratado de manera multidimensional es prácticamente inexistente. Así, documentamos que: (1) La mayoría de estudios empíricos de calidad del resultado considera únicamente una de sus características, sin incluir el efecto potencial de las otras características relacionadas. (2) Algunas características (en particular, calidad de ajustes por devengo y, en menor manera, conservadurismo) se emplean ampliamente como representación de calidad del resultado, mientras que otras características (alisamiento, persistencia) son mucho menos usadas en investigación. (3) La investigación sobre las relaciones entre las diferentes medidas de calidad del resultado es escasa y con resultados contradictorios. (4) Sólo algunos estudios desarrollan medidas multidimensionales de calidad...

ACS Style

Ana Licerán Gutiérrez; Manuel Cano Rodríguez. Una Revisión del Análisis Multidimensional de la Calidad del Resultado Contable. Revista de Contabilidad 2019, 22, 41 -60.

AMA Style

Ana Licerán Gutiérrez, Manuel Cano Rodríguez. Una Revisión del Análisis Multidimensional de la Calidad del Resultado Contable. Revista de Contabilidad. 2019; 22 (1):41-60.

Chicago/Turabian Style

Ana Licerán Gutiérrez; Manuel Cano Rodríguez. 2019. "Una Revisión del Análisis Multidimensional de la Calidad del Resultado Contable." Revista de Contabilidad 22, no. 1: 41-60.

Review
Published: 06 July 2017 in SSRN Electronic Journal
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PURPOSE: This paper contributes to knowledge about earnings-quality measurement by reviewing previous literature on this topic and focusing on its multidimensional nature. DESIGN: The paper challenges traditional techniques for earnings-quality measurement, unidimensionally, and multidimensionally using econometric and theoretical arguments complemented by a simulation analysis.FINDINGS: Despite agreement on the multidimensionality of earnings quality, previous research has typically used proxies based on single-earnings characteristics. This paper contributes to knowledge on this topic by demonstrating that measuring earnings quality by single-characteristic proxies can lead to erroneous inferences. In addition, the paper reviews multidimensional measures previously used in the literature, and concludes that they can also lead to biased estimations.ORIGINALITY: This paper offers a comprehensive understanding of the rarely analyzed multidimensional nature of earnings-quality measurement. It highlights main caveats in prior earnings-quality measures, proposing future research directions of measurement with a more sophisticated statistical technique (Structural Equation Model), which is expected to solve these caveats.

ACS Style

Ana Licerrn-Gutiirrez; Manuel CanooRodrrguez; Ana Licerán-Gutiérrez; Manuel Cano‐Rodríguez. A Review on the Multidimensional Analysis of Earnings Quality. SSRN Electronic Journal 2017, 1 .

AMA Style

Ana Licerrn-Gutiirrez, Manuel CanooRodrrguez, Ana Licerán-Gutiérrez, Manuel Cano‐Rodríguez. A Review on the Multidimensional Analysis of Earnings Quality. SSRN Electronic Journal. 2017; ():1.

Chicago/Turabian Style

Ana Licerrn-Gutiirrez; Manuel CanooRodrrguez; Ana Licerán-Gutiérrez; Manuel Cano‐Rodríguez. 2017. "A Review on the Multidimensional Analysis of Earnings Quality." SSRN Electronic Journal , no. : 1.