Ruth Alejandra Patiño-Jacinto, J. Palomino, Samuel David Burgos Rolón, Gloria Milena Valero Zapata, Hugo A. Macías-Cardona
{"title":"Grupos de Investigación contable y sus características de acuerdo con el modelo del Ministerio de Ciencia y Tecnología al año 2019 en Colombia","authors":"Ruth Alejandra Patiño-Jacinto, J. Palomino, Samuel David Burgos Rolón, Gloria Milena Valero Zapata, Hugo A. Macías-Cardona","doi":"10.25100/cdea.v37i69.10704","DOIUrl":"https://doi.org/10.25100/cdea.v37i69.10704","url":null,"abstract":"El objetivo de este trabajo es identificar el estado actual de los grupos de investigación contable colombianos y considerar los cambios con respecto a estudios previos. Para ello se llevó a cabo un análisis sistemático de la información oficial registrada por los grupos en las plataformas del Ministerio de Ciencia y Tecnología. En los resultados se diferencian los grupos contables de aquellos que tienen solo un componente contable, es decir, los que incluyen distintas disciplinas. Se analizan los investigadores activos, las líneas de investigación, las publicaciones y la concentración de las actividades dentro de la geografía nacional. La metodología utilizada es cualitativa, a partir de la revisión documental de las bases de datos de Minciencias para grupos GrupLac e investigadores CvLac. El principal resultado es que los grupos de investigación contable se han incrementado de forma significativa, lo cual genera producción relevante para el contexto colombiano. La limitación principal corresponde a que únicamente se analizó la información registrada en Minciencias y se omiten otras dinámicas que podrían ser relevantes para algunos integrantes de la comunidad que no registran su información en estas bases.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114271257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Karla Isabel Domínguez Albiter, Elva Esther Vargas Martínez, Lilia Zizumbo Villarreal, Judith Alejandra Velázquez Castro
{"title":"Trabajo turístico y calidad de vida laboral. Una percepción de los trabajadores de la hotelería","authors":"Karla Isabel Domínguez Albiter, Elva Esther Vargas Martínez, Lilia Zizumbo Villarreal, Judith Alejandra Velázquez Castro","doi":"10.25100/cdea.v37i69.10718","DOIUrl":"https://doi.org/10.25100/cdea.v37i69.10718","url":null,"abstract":"El turismo en general y la hotelería en particular se muestran como grandes generadores de empleo en México y el mundo; no obstante, diferentes estudios han puesto en evidencia las condiciones laborales que prevalecen en el trabajo turístico, por no lograr la calidad de vida que se requiere al interior de las empresas. El objetivo de esta investigación tuvo como propósito analizar la influencia del trabajo turístico sobre la calidad de vida laboral del personal de la hotelería de la ciudad de Querétaro, México; un destino industrial y turístico que se ha convertido en ícono del empleo y con la más alta calidad de vida de sus habitantes. La investigación utilizó una metodología cuantitativa, aplicando un cuestionario autoadministrado a trabajadores de niveles directivo, administrativo y operativo. Los resultados muestran que la percepción del personal sobre el trabajo turístico y la calidad de vida laboral es positiva, pero en un nivel bajo; los directivos y los trabajadores con mayor preparación son quienes mejor aprecian ambas variables. Se observa una fuerte y positiva relación en todas las dimensiones y se comprueba una influencia del trabajo turístico sobre la calidad de vida laboral, donde la estabilidad laboral es uno de los factores determinantes. El estudio resulta relevante para el campo turístico contribuyendo a mejorar las condiciones laborales del sector.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133315966","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Investigación en Responsabilidad Social Empresaria y Sustentabilidad Corporativa: evolución, tensiones actuales y perspectivas futuras","authors":"C. N. Amato","doi":"10.11144/JAVERIANA.CAO34.IRSESC","DOIUrl":"https://doi.org/10.11144/JAVERIANA.CAO34.IRSESC","url":null,"abstract":"El artículo tiene como objetivo comprender la evolución de los constructos Responsabilidad Social Empresaria y Sustentabilidad Corporativa de acuerdo con distintos paradigmas de la investigación en management, así como también las tensiones actuales y posibilidades de investigación futura. La metodología elegida es la revisión terciaria de literatura. Como resultados se destacan la situación de convergencia de ambos conceptos, que dificulta la claridad para el avance de la investigación y las críticas hacia ellos (business case, profecía autocumplida, invisibilización de stakeholders y reproducción del paradigma capitalista de producción y consumo). Las perspectivas futuras de investigación se relacionan con la profundización de cada constructo por separado, la incorporación de otras teorías y disciplinas al análisis y la integración del pensamiento de corrientes críticas.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127825928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Training for professional judgment in accounting education","authors":"Julieth Ospina Delgado, X. Villano","doi":"10.25100/cdea.v36i67.7741","DOIUrl":"https://doi.org/10.25100/cdea.v36i67.7741","url":null,"abstract":"The global convergence process towards International Financial Reporting Standards supported by multilateral agencies such as the World Bank poses a challenge to accounting education’s ability to make judgments and estimates, due to the emphasis placed on general new principles-based regulation instead of detailed rules. The international literature has highlighted this aspect amply, while in Colombia, it remains incipient. This paper aims to analyze the approach to professional judgment and critical thinking in the educational proposals of high-quality Public Accounting programs in Colombia as a factor contributing to the formation of such judgment in the accountant. This paper provides empirical evidence based on a qualitative-documentary methodology, which analyzes the Educational Projects provided by accredited universities. Among the most relevant findings is the lack of an explicit statement about pedagogical strategies to materialize a professional judgment that some of the universities analyzed mentioned succinctly.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115615829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nathali Portilla Agudelo, Steven Becerra Balcázar, Carolina López Gaitán, Andrés Felipe Ortiz Manbuscay
{"title":"Surveillance and strategic intelligence for natural ingredients in Valle del Cauca","authors":"Nathali Portilla Agudelo, Steven Becerra Balcázar, Carolina López Gaitán, Andrés Felipe Ortiz Manbuscay","doi":"10.25100/cdea.v36i67.8441","DOIUrl":"https://doi.org/10.25100/cdea.v36i67.8441","url":null,"abstract":"Through surveillance and strategic intelligence, the purpose of this research is to explore the scientific, technological and commercial trends of 10 natural ingredients prioritized in the framework of the project “Strengthening R&D capabilities for the production of Natural Ingredients (NI) from residual biomass in Palmira, Valle del Cauca, West” developed by Universidad del Valle, Corporación Biotec, and the Valle del Cauca’s Government. This is consistent with Valle del Cauca’s recognition and leading position in the agricultural sector domestically and internationally, making it an attractive territory for investments with an impact on the region’s growth, well-being and competitiveness. The use of agribusiness residual biomass could enhance these fruit sector’s advantages in developing NI that generate added value to the chain, positively impacting public health, the food industry, and cosmetics. This research’s methodology is based on strategic surveillance and intelligence applied to 10 NI. From these, the relevant information is explored and knowledge generated to support the selection of three potential NI from the residual biomass of tropical fruit trees in the department, which will be produced at prototype scale at a later stage of the project framework. The NI prioritized in this research come from the residual biomass of fruit trees such as pineapple, soursop, and peach palm fruit.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"317 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114231616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Benjamin Betancourt Guerrero, Dario José Espinal Ruiz, Gildardo Scarpetta Calero
{"title":"Organizational characterization of craftsmanship in northern of Valle del Cauca","authors":"Benjamin Betancourt Guerrero, Dario José Espinal Ruiz, Gildardo Scarpetta Calero","doi":"10.25100/cdea.v36i67.8730","DOIUrl":"https://doi.org/10.25100/cdea.v36i67.8730","url":null,"abstract":"Young creators, designers, and master artisans are reinventing craftsmanship with their freshness and daring and turning it into a laboratory for sensory, emotional, and symbolic experiences. This paper will present artisans’ organizational status in the development of such a profession or craft in the municipalities that are part of the northern region of Valle del Cauca (Colombia). For this purpose, we resorted to documentary analysis and inquiries with stakeholders to characterize the region socially and demographically, for its geographical location, and identifying comparative and competitive advantages in the territory, according to the productive vocation of the municipalities and their relationship with crafts production. Likewise, the research analyzes artisans’ capabilities as a dynamizing sector for social, economic, and organizational processes. This study is a preliminary approach because its results are inconclusive, thus allowing other researchers to develop into the importance of the artisanal sector for the socio-economic development of the northern region of Valle del Cauca. The strategic approaches outlined in this paper are those consolidated with the stakeholders, who have enabled the craft sector’s strengthening through innovative proposals regarding the management of their workshops and business units.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"44 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114029398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
V. A. G. Rincón, José Javier Aguilar Zambrano, Javier Enrique Medina Vásquez
{"title":"Cambio organizacional, institucional y tecnológico: una aproximación desde la teoría actor-red y el trabajo institucional","authors":"V. A. G. Rincón, José Javier Aguilar Zambrano, Javier Enrique Medina Vásquez","doi":"10.11144/javeriana.cao32-59.coit","DOIUrl":"https://doi.org/10.11144/javeriana.cao32-59.coit","url":null,"abstract":"La interrelación entre cambio organizacional, tecnológico e institucional ha sido ampliamente estudiada desde diferentes teorías. Sin embargo, poco se ha explorado sobre ¿cómo con la introducción de una nueva tecnología se entrelazan las propiedades materiales de la tecnología con los arreglos sociales del contexto donde se implementan, generando cambios en las tecnologías, organizaciones e instituciones?, convirtiéndose en nuestra pregunta de investigación. El estudio parte de una revisión de teorías de cambio organizacional, institucional y tecnológico, identificando diferencias y complementariedades entre sus conceptos, generando así una propuesta teórica para analizar la interacción de actores no-humanos con las prácticas institucionalizadas de actores humanos en la implementación de tecnologías desde la Teoría Actor-Red y el Trabajo Institucional.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130243309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Satisfacción laboral y salud: Un análisis de efectos directos e indirectos en gerentes argentinos","authors":"Lucas Pujol-Cols, Mariana Foutel","doi":"10.11144/javeriana.cao32-59.slsaed","DOIUrl":"https://doi.org/10.11144/javeriana.cao32-59.slsaed","url":null,"abstract":"Este estudio examina la prevalencia de un conjunto de síntomas relacionados con la salud física y mental en una muestra de 124 gerentes argentinos. Subsecuentemente, analiza los efectos directos e indirectos de la satisfacción laboral sobre la salud. Los análisis de prevalencia revelan que más del 75% de los directivos suelen sentirse estresados, cansados, tensos, nerviosos, desanimados y/o agotados mentalmente. Además, entre el 10% y el 35% suelen experimentar dolores de espalda, problemas de sueño, dolores de cabeza, indigestión ácida, tensión ocular, fatiga, trastornos estomacales, erupciones cutáneas y/o diarrea. El análisis de ecuaciones estructurales muestra que la satisfacción laboral ejerce un efecto indirecto sobre la salud física a través de la salud mental.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121243110","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Hacia una perspectiva crítica de la enseñanza del liderazgo en las escuelas de Administración","authors":"Juan Javier Saavedra Mayorga","doi":"10.11144/javeriana.cao32-59.hpcel","DOIUrl":"https://doi.org/10.11144/javeriana.cao32-59.hpcel","url":null,"abstract":"El artículo busca responder la pregunta de si es posible enseñar liderazgo en las escuelas de administración. Para ello presenta tres concepciones sobre el liderazgo y sus implicaciones en términos de la formación. La primera lo concibe como un conjunto de atributos o cualidades innatas y sostiene la imposibilidad de su enseñanza. La segunda, como un conjunto de habilidades y comportamientos y entiende su enseñanza en términos de la formación de destrezas. La tercera lo concibe como una relación social compleja. El artículo propone una forma de enseñanza del liderazgo sustentada en un paradigma crítico que permita comprender la complejidad del fenómeno, que cuestione sus efectos indeseados, que supere los lugares comunes de la literatura, y que reflexione sobre los fines e implicaciones de la actividad directiva.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127830202","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Show me the money: Pecking order and funding sources for innovative firms in Colombia","authors":"Edgard Alberto Méndez Morales","doi":"10.11144/javeriana.cao32-59.stmpo","DOIUrl":"https://doi.org/10.11144/javeriana.cao32-59.stmpo","url":null,"abstract":"We analyze the funding sources for innovation activities in Colombia. Our main objective is to identify the type of capital structure followed by firms performing R&D activities, whether they follow a pecking order (POT) or an altered pecking order capital structure (APOT). We use a multivariate probit methodology and our main result is the fact that innovative companies in Colombia, tend to finance their innovation ventures using a capital structure like the one predicted by the POT. Our results reinforce the fact that innovative companies of underdeveloped countries are, to some extent, different from those of developed countries, and therefore, strategies and policies directed to surpass financial barriers in underdeveloped nations, should be different from the ones designed for developed ones.","PeriodicalId":127065,"journal":{"name":"Cuadernos de Administración","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122275417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}