Accounting and Management Research

CMQ Matrix for Occupational Impact Measurement 4.0

2024-10-15T15:35:55+00:00

This article presents its own original methodology to measure the occupational impact of the digitalization of companies, or occupational impact 4.0, by measuring 10 indicators obtained in research carried out by the author on the effects of Industry 4.0 on occupations and jobs. Drawing on different research traditions, the matrix of indicators measures the occupational impact, individually in each job, connecting the substantive content of the work (the tasks and activities carried out in the workplace) with the specific organization of work that takes place in each company or industrial plant because of its digital transformation programs.

Inclusive innovation as a necessary element for the construction of social capital in the university context

2024-10-15T15:36:03+00:00

The objective of this article is to analyze innovation aimed at inclusive development in the university context for
the construction of social capital, based on the criteria of Foster and Heeks (2013), Cozzens and Sutz (2012),
Hernández (2013), Alzugaray, Mederos and Sutz (2012), Caracciolo and Fotti, (2004), Etkin (2014), among others.
To carry out this research, documentary exploration was used as a methodology, an analytical and descriptive
study aimed at examining the basis of the analysis. Likewise, the study was carried out from a deterministic
perspective, since a table of categories was assumed that guided the present investigation. It was found that
inclusive innovation, whose purposes are to promote the generation or construction of social benefits, is called to
play a decisive role as a fundamental factor that addresses the potential cooperation of universities for inclusive
development. It is also evident, the possibility of forming co-responsibility bonds on social participation and the
capacities of organization and cooperation, attributes conceived to think about the construction of social capital,
starting point to consider the virtues of the relational perspective.

The resilience as part of organizational capacity in wine tourism destinations: The case of Guanajuato, Mexico

2024-09-28T04:34:01+00:00

The COVID-19 pandemic of 2020 triggered an unprecedented global crisis, particularly devastating for the Mexican tourism industry, a crucial source of the country's revenue. The wine tourism businesses in the state of Guanajuato, a vital part of the local sector, faced unprecedented challenges with temporary closures and a drastic reduction in tourism. However, they demonstrated remarkable adaptability by implementing safety measures, promoting local tourism, and developing innovative strategies that, through service diversification, strengthening online promotion, and strategic alliances, enabled some businesses to achieve their own recovery. This study, which frames a singular case of organizational resilience, highlights that it is linked to the set of capabilities that the organization possesses, reflecting dynamism in adapting to the changing environment. It is a qualitative study that employed the case study method; semi-structured interviews and both participant and non-participant observations were implemented. The results highlight that resilience and organizational capability are interrelated, although they differ in approaches and dimensions. Both involve considering risks and planning to address them, but organizational capability manages resources for positive outcomes, while resilience involves managing risks and planning to maintain operational continuity.

Determining factors of the difference in sales: study based on statistical inference and logistic regression in the companies corporation V&M SAC, Breña’s SAC and Inversiones R&M SAC.

2024-09-28T12:59:55+00:00

The objective of the study is to identify the determining factors of the difference in income from product sales in the companies Breña's SAC, Corporación V&M SAC and Inversiones R&M SAC. A study based on statistical inference was conducted to determine the difference in sales revenue and multiple binary logistic regression analysis to identify the determining factors. The design was non-experimental, transectional, descriptive. To identify the factors, a questionnaire of questions was applied to a sample of 385 consumers and to determine the difference in sales income, we worked with the monthly sales corresponding to the economic period 2019. The results reveal that the average of the sales income of the companies are s /. 134 222.00, s /. 77 552.83 and s /. 99341.83 respectively, the highest monthly sales revenue on average corresponds to the company Breñas SAC. The non-determining factors are: the price, the seasoning of the product, the waiting time and the location of the premises. In conclusion, there is a significant difference in sales revenue, corroborated with the one-factor analysis of variance method and Bonferroni's multiple comparison test, and the determining factors for the company Breña's SAC to achieve higher sales revenue are: the professionalism of the worker, cleaning of the tangible elements and the biosafety protocol.

Empirical Discourse on Accounting Conservatism and Financial Performance of Multinational Companies in Nigeria

2025-01-23T14:29:32+00:00

This study aims at finding out how accounting conservatism influences the financial performance of multinational companies (MNCs) in Nigeria. In particular, it investigates the impact of unconditional and conditional conservatism on the return on equity (ROE) of MNCs in Nigeria. It also considers how financial leverage and size of the firm moderate this relationship. The study takes a positive research approach and collects data from eight cross-sectional entities represented by 120 observations over 15 years (2006 – 2022). During the investigation, information was sought from the sample of eight MNCs that were used. The panel-corrected standard error regression (PCSE) was employed to deal with potential parameterization problems. In conjunction with the regression analysis, several diagnostic tests were conducted including multicollinearity testing, correlation analysis, and descriptive statistics. The statistical software Gretl was used to evaluate the regression results. The results indicate that conditional conservatism enhances the financial performance in terms of the ROE of the sampled MNCs which is significantly higher. On the other hand, unrestricted conservatism has an adverse effect on ROE reducing it. While higher levels of conditional conservatism positively affect the financial performance of MNCs, larger degrees of unconditional conservatism lower their return on equity (ROE). Given these findings, suggestions are given to the management that multinational company managers should opt for conditional conservatism so as to lower information asymmetry in financial reporting since it enhances financial performance as well as operational effectiveness.

Prologue

2024-12-23T20:42:57+00:00

Review of studies on elements of materiality in sustainability assurance in corporate reporting

2024-09-28T05:01:57+00:00

In the current context, where corporate sustainability is increasingly relevant, understanding the elements of Materiality and their impact on sustainability assurance is essential. This review analyzes the components of materiality and their contribution to corporate sustainability reports. Based on a thorough examination of 150 scientific articles, 6 key studies were selected that address economic, social, and environmental impact; transparency and disclosure; measurement and monitoring; and effective Ccommunication. The PRISMA method and PICOS strategy were used to select these articles. The importance of economic, social, and environmental impact, particularly from the Triple Bottom Line perspective, is emphasized for a comprehensive evaluation of corporate sustainability. Significant omissions were identified in areas such as carbon footprint, gender diversity, water resource management, and occupational safety, highlighting the need to include these factors in a more complete assessment. The analysis underscores the relevance of transparency and disclosure in reports, and effective communication is identified as crucial for the perceived credibility of sustainability reports.

Stress from teleworking as a consequence of the pandemic in a higher education institution in Medellín

2024-10-15T15:35:56+00:00

The present study had as objective to describe how the telework during the pandemic affected the collaborators of the administrative area and teachers of the Faculty of Administrative and Economic Sciences of the Tecnológico de Antioquia, university institution of the city of Medellín. Methodologically, this work is framed within the quantitative, descriptive, non-experimental and cross-sectional studies. This study is based on the application of a questionnaire with variables associated with psychosocial risk factors. The results showed that most of the variables are at a medium risk level, from which a moderate stress response can be expected; however, it was identified that a significant percentage expressed anxiety due to the impact of COVID-19, because, due to the work demand, the working day was extended. Likewise, the most common discomforts found in the study sample were headaches, neck pain and muscle tension, as well as difficulties in concentration and feelings of irritability; conditions that represent a medium-high risk factor.

Components of a stock market transparency measurement model: a literature review

2025-01-23T14:29:40+00:00

Transparency is the principle under which the stock market operates; a transparent organization is more likely to attract investors and thus to manage its costs and generate value. On the contrary, a massive production of information without considering the interested parties could become a cause of opacity. In view of this situation, this article seeks to identify the methodologies under which transparency has been studied in relation to organizations listed on the stock markets. For this purpose, a review of the literature was carried out under a qualitative approach. For the above, a review of the literature was carried out under a qualitative approach, using the Atlas.ti tool. The main result shows that Latin America is making inroads in transparency measurements, however, only Peru presents efforts to evaluate organizations from different economic sectors. On the other hand, there is no consensus regarding the way in which transparency is evaluated; however, different authors agree that corporate governance is a dimension that should be considered in any measurement methodology.

Perspectives of environmental management and its dissemination in micro, small and medium-sized enterprises

2025-01-23T14:29:37+00:00

This paper was developed with the objective of presenting a reflection on the current context and the alternatives that micro, small and medium-sized enterprises (mipymes) must adopt sustainable practices, which in turn can be
communicated through reports that facilitate decision making. This reflection is based on the analysis of information describing alternatives for business environmental management and the instruments used for their dissemination.
These alternatives are the result of exercises carried out by various authors and organizations at the international level, interested in promoting strategies that contribute to sustainability. The research is of a descriptive type, in which a direct documentary review of information gathered from academic databases is carried out. The results obtained, which lead to the final reflection, reflect the existence of a diversity of options that are available to any company that wants to adopt strategies oriented to environmental management and its disclosure. Most of
these strategies have been adopted only by large companies, mainly because they are required by law to carry out informed environmental management actions. In mipymes, the situation is different; in this sector there is a significant gap with respect to such actions, which requires the implementation of public policies that encourage an environmentally friendly exercise by the companies of this group, and that additionally promote training and awareness programs that lead the owners of these businesses to carry out an integrated management, through
which they benefit not only economically, but also by contributing to the environment.

The Balanced Scorecard Accounting as strategic tool for competitive financial management: a conceptual approach

2025-01-23T14:29:35+00:00

Research in the social sciences, and especially in the accounting area, has recently shown important changes in terms of the evolution of the research approach, especially taking into consideration the tendency to generate knowledge in view of the need for financial information of a global nature, but also with data that show business realities expressed in quantitative and qualitative terms. In this sense, the discussions on whether accounting is a science, a discipline or a process, has been left in the background; the issue today is the added value that
accounting information provides for a transparent, comparable, auditable financial management and above all, that denotes a sustainable financial administration; shielded by an internal control system that is integrated by solid
policies, standards, procedures, control elements and human resources that are capable of applying continuous improvement in a process as neuralgic as the accounting one. Under these premises, the purpose of this research
work was to analyze the theoretical conception of the Accounting Balanced Scorecard model as a strategic tool for the financial development of organizations. Within the methodological characteristics, this phase of the research
was framed within the qualitative studies, with a bibliographic, transversal and non-experimental design. In order to obtain the information, a systematic review of the bibliography was carried out. The results show that although the Balanced Scorecard of Kaplan and Norton (1992) has been a model created for the strategic management of organizations and the measurement of their performance in general terms, it can be adapted to different sub-processes of the business units and, therefore, to the accounting area. Designing a Balanced Scorecard for
Accounting (BSCC) means creating an information system that is capable of showing a broad and different view of accounting. A BSCC involves the creation of financial and non-financial indicators to measure the decisions made by management and that are susceptible to economic valuation. A BSCC may involve components and perspectives. The components will be the structural elements of the model and these in turn, interconnected with the organization’s financial objectives, key indicators (KPIs), goals and strategic actions. These components
involve the integral accounting process (traditional basic structure of accounting), the perspectives of the model, the control mechanisms for the management of the accounting process and the natural cycle of continuous improvement. In turn, the perspectives will be the dimensions that facilitate the analysis and measurement of the performance of the accounting process. Understanding the BSCC as a system that strengthens the competitiveness of financial management implies that it must be capable of generating value by contributing to the transformation of the financial information system, always in accordance with the business strategy. A BSCC must be aligned with accounting metrics and with each of the perspectives of the model. In the end, its purpose is to generate relevant
data and facilitate its analysis, enabling informed decision making for all financial data stakeholders, both internal and external.

The Credits

2024-12-23T17:36:41+00:00