Academia Revista Latinoamericana de Administración最新文献_第4页

A gender-comparative study of informal entrepreneurship: the moderating role of location decision 非正式创业的性别比较研究:区位决策的调节作用

Academia Revista Latinoamericana de Administración Pub Date : 2023-04-24 DOI: 10.1108/arla-03-2022-0040

B. Silupu, José Ernesto Amorós Espinosa, Belén Usero, Ángeles Montoro-Sánchez

{"title":"A gender-comparative study of informal entrepreneurship: the moderating role of location decision","authors":"B. Silupu, José Ernesto Amorós Espinosa, Belén Usero, Ángeles Montoro-Sánchez","doi":"10.1108/arla-03-2022-0040","DOIUrl":"https://doi.org/10.1108/arla-03-2022-0040","url":null,"abstract":"PurposeMotivations and access to resources for venturing differ between men and women. In developing countries, there has been an increase in businesses that do not have a specific location and persist in informality. This research aimed to evaluate, from a gender perspective, the moderating effect of the decision not to have a place in the relationship between human capital (education, experience and type of entrepreneurship) and business informality.Design/methodology/approachUsing the National Household Survey 2014–2018, a sample of 50,313 Peruvian entrepreneurs was obtained − 23,314 women and 27,002 men – who have been in business for over three years. The data were analysed with logistic regression.FindingsThe results showed a moderating effect of entrepreneurship without a settled location on the relationship between education and informality in the case of women. And, for men, the moderating impact falls on the education, experience and reason for venturing that influences the formality of their businesses.Originality/valueThe problem of business informality of established companies with more than 42 months of operation is analysed. The moderating effect of the decision not to have a specific location on the relationship between human capital and informality is explored. This work extends business informality studies in Latin America developing countries, incorporating a gender perspective.","PeriodicalId":387315,"journal":{"name":"Academia Revista Latinoamericana de Administración","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130682085","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}

引用次数: 0

Agri-food cooperatives: what factors determine their innovative performance? 农业食品合作社:哪些因素决定其创新绩效?

Academia Revista Latinoamericana de Administración Pub Date : 2023-04-18 DOI: 10.1108/arla-12-2022-0226

Celia Sama-Berrocal, Beatriz Corchuelo Martínez-Azúa

{"title":"Agri-food cooperatives: what factors determine their innovative performance?","authors":"Celia Sama-Berrocal, Beatriz Corchuelo Martínez-Azúa","doi":"10.1108/arla-12-2022-0226","DOIUrl":"https://doi.org/10.1108/arla-12-2022-0226","url":null,"abstract":"PurposeThe agribusiness in Extremadura (Spain) is one of the main economic activities in the region. Within this industry, cooperativism stands out as a strategic component that influences the fixation of the rural population and the development of the territory. Likewise, innovation is fundamental for the competitiveness of companies. The aim of this study is to analyse the existence of a relationship between several business variables: strategy, culture, work climate, management, organisation and market orientation in the innovative performance of agri-food cooperative companies. Differences with other types of agri-food organisations are also analysed.Design/methodology/approachThe authors proposed a conceptual research model, which aims to determine the influence of several business variables on innovative performance. A qualitative methodology was used through a multiple case study where five Extremaduran agri-food cooperatives were chosen to carry out the research.FindingsThe results show that the business variables are valued positively as factors that enhance innovative performance. Moreover, the peculiarities of cooperatives show several differences with respect to non-cooperative companies.Originality/valueThe results contribute to agri-food cooperatives' managers developing specific actions that improve the competitiveness and sustainability of agribusiness based on innovation.","PeriodicalId":387315,"journal":{"name":"Academia Revista Latinoamericana de Administración","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121065594","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}

引用次数: 1

Boards and CSR: an emerging market perspective 董事会与企业社会责任:新兴市场视角

Academia Revista Latinoamericana de Administración Pub Date : 2023-04-10 DOI: 10.1108/arla-12-2021-0247

J. L. Rivas, J. Rubio

引用次数: 0

Relational governance in the ITO: the role of self-determination theory and the mediating effect of control perceived ITO中的关系治理:自我决定理论的作用及感知控制的中介效应

Academia Revista Latinoamericana de Administración Pub Date : 2023-04-06 DOI: 10.1108/arla-10-2022-0182

Ligiane Cristina Braga de Oliveira Friaes, T. Poleto, Thárcylla Rebecca Negreiros Clemente, Camila Carvalho Ramos, Victor Diogho Heuer de Carvalho, T. C. C. Nepomuceno

{"title":"Relational governance in the ITO: the role of self-determination theory and the mediating effect of control perceived","authors":"Ligiane Cristina Braga de Oliveira Friaes, T. Poleto, Thárcylla Rebecca Negreiros Clemente, Camila Carvalho Ramos, Victor Diogho Heuer de Carvalho, T. C. C. Nepomuceno","doi":"10.1108/arla-10-2022-0182","DOIUrl":"https://doi.org/10.1108/arla-10-2022-0182","url":null,"abstract":"PurposeResearchers in the field recognize the importance of the relationship between contractor and contractee in the process of information technology (IT) outsourcing. However, little is known about the impact of the manager's profile in this process. Thus, the objective of this research was to analyze the impact of the perception of competence, autonomy and relationship of public managers on relational governance (RG), as well as, to identify the effect of perceived control in this relationship.Design/methodology/approachThis study uses a quantitative approach to investigate the impact of the behavioral characteristics of IT managers from the self-determination theory (SDT). The data were collected in Brazilian public institutions active in the areas of education, finance, statistics and technology, and the hypotheses were identified and evaluated using the technique of partial least squares structural equation modeling (PLS-SEM).FindingsThe results identified that managers' self-determination is related to the perception of control, which, consequently, impacts the RG by providing feelings of competence and autonomy capable of building a beneficial relationship with the IT provider.Practical implicationsThis study promotes the understanding that upper management needs to support the autonomy of managers to increase their levels of intrinsic motivation when managing supplier deliveries.Originality/valueThe application of SDT to the IT outsourcing context provides new insights into the mediation of perceived control by explaining the relationship between managers' expectations and motivations as an important driver for RG.","PeriodicalId":387315,"journal":{"name":"Academia Revista Latinoamericana de Administración","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121685666","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}

引用次数: 0

Relationship between earnings management and corporate risk in Latin-American firms 拉美公司盈余管理与公司风险的关系

Academia Revista Latinoamericana de Administración Pub Date : 2023-02-20 DOI: 10.1108/arla-03-2022-0045

J. A. Muñoz Mendoza, C. L. Veloso Ramos, S. M. Sepúlveda Yelpo, C. D. Delgado Fuentealba, Edinson Edgardo Cornejo-Saavedra

{"title":"Relationship between earnings management and corporate risk in Latin-American firms","authors":"J. A. Muñoz Mendoza, C. L. Veloso Ramos, S. M. Sepúlveda Yelpo, C. D. Delgado Fuentealba, Edinson Edgardo Cornejo-Saavedra","doi":"10.1108/arla-03-2022-0045","DOIUrl":"https://doi.org/10.1108/arla-03-2022-0045","url":null,"abstract":"PurposeThe purpose of this article is to analyze the effects of accruals-based earnings management (AEM) and institutional and financial development on corporate risk of Latin-American firms.Design/methodology/approachThe GMM estimator was used according to Arellano and Bond (1991) for panel data on a sample of 914 non-financial companies between 2005 and 2017.FindingsAEM practices significantly increase corporate risk. This result indicates that the risk increase is associated to weakening of the corporate governance of companies. Positive discretionary accruals also have the same impact on corporate risk. In addition, accrual-based earnings management has a non-linear impact on corporate risk. Higher institutional and financial development systemically reduces the risk of Latin American firms. Institutional development can mitigate the effects of earnings management on corporate risk.Originality/valueThese results support that AEM represents a practice that managers use to weaken firms' corporate governance and expropriate wealth from shareholders. These practices promote higher firm's risk. However, the institutional and financial development reduces the corporate risk and contributes to mitigate the impact of AEM on it. These results have relevant implications for firms' corporate governance because they warn the relevance to control AEM practices and its impact over corporate risk perception by investors. These results also are relevant to policymakers because they orient the financial policies design to strengthen the institutional and financial development as a systematic way to reduce the firm's risk.","PeriodicalId":387315,"journal":{"name":"Academia Revista Latinoamericana de Administración","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122032817","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}

引用次数: 0

Corporate social responsibility commitment of women directors through audit committees: evidence from international firms 女性董事通过审计委员会的企业社会责任承诺:来自跨国公司的证据

Academia Revista Latinoamericana de Administración Pub Date : 2023-01-12 DOI: 10.1108/arla-07-2022-0139

M. Pucheta‐Martínez, Inmaculada Bel‐Oms, Isabel Gallego‐Álvarez

{"title":"Corporate social responsibility commitment of women directors through audit committees: evidence from international firms","authors":"M. Pucheta‐Martínez, Inmaculada Bel‐Oms, Isabel Gallego‐Álvarez","doi":"10.1108/arla-07-2022-0139","DOIUrl":"https://doi.org/10.1108/arla-07-2022-0139","url":null,"abstract":"PurposeThis paper explores the impact of some audit committees' characteristics (executive and independent directors and directors' attendance at audit committee meetings) on CSR reporting. Moreover, it also aims to test the moderating effect of women directors on boards on the association between audit committees' characteristics and CSR disclosure.Design/methodology/approachThis study uses an international sample comprising 13,264 firm-year observations of non-financial firms from 2007 to 2018.FindingsThe results show that executive and independent directors on audit committees have a negative impact on CSR reporting, while the directors' attendance at audit committees meetings is positively associated with CSR disclosure. This study’s results also provide convincing evidence that female directors on corporate boards positively moderate the negative association between executive and independent directors on audit committees and CSR disclosure. Finally, the findings also show that female directors on corporate boards do not moderate the positive impact of directors' attendance at audit committees' meetings on CSR information.Research limitations/implicationsThis study is focused on attributes of audit committees based on a sample of international listed non-financial firms.Originality/valueThis is the first study analyzing the moderating role of female directors on boards on the relations between both executive directors on audit committees and CSR reporting and the average attendance of directors at audit committees' meetings and CSR disclosure.","PeriodicalId":387315,"journal":{"name":"Academia Revista Latinoamericana de Administración","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125801886","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}

引用次数: 0

An approach to the defining factors of salaries in the Spanish tourist sector 对西班牙旅游部门工资确定因素的探讨

Academia Revista Latinoamericana de Administración Pub Date : 2023-01-10 DOI: 10.1108/arla-05-2022-0106

F. Sánchez-Cubo, José Mondéjar-Jiménez, Alejandro García-Pozo

{"title":"An approach to the defining factors of salaries in the Spanish tourist sector","authors":"F. Sánchez-Cubo, José Mondéjar-Jiménez, Alejandro García-Pozo","doi":"10.1108/arla-05-2022-0106","DOIUrl":"https://doi.org/10.1108/arla-05-2022-0106","url":null,"abstract":"PurposeThe importance of workers in labour-intensive industries, such as tourism, is undeniable. In this sense, it has been investigated for decades from various methodological approaches. However, in the academic literature on tourism, the partial least squares-structural equation modelling (PLS-SEM) technique has hardly been used.Design/methodology/approachTherefore, this work uses that technique to contrast which factors define the employees' wages in the Spanish tourism industry. Additionally, an importance-performance map analysis (IPMA) analysis is carried out, which provides informed decision-making.FindingsThus, the main results obtained are the verification and measurement of the relationships of Human Capital, Labour Conditions and Market with Wages, and the relation between Human Capital and Labour Conditions. Besides, the improvement points in each variable are identified. Especial emphasis is given to those related to Human Capital and, partially, to the Market.Research limitations/implicationsHowever, there are certain limitations to this study. Mainly, as the indicators used are given by the 2018 Salary Structure Survey, they are stiff and so the design of the model turns to be more difficult.Originality/valueConsidering the turning point that the temporary cessation of the tourism industry activity due to the COVID-19 pandemic has been, it is essential to take advantage of it to identify and correct existing deficiencies. Therefore, this work aims to be a base document for the identification of these problems.","PeriodicalId":387315,"journal":{"name":"Academia Revista Latinoamericana de Administración","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134475933","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}

引用次数: 0

Productivity determinants in the service industry: differences between high and low knowledge intensive sectors 服务业生产率的决定因素:高、低知识密集型部门的差异

Academia Revista Latinoamericana de Administración Pub Date : 2023-01-03 DOI: 10.1108/arla-05-2022-0121

G. Guevara‐Rosero, Cristian Carrión-Cauja, Lizbeth Simbaña-Landeta, Segundo Camino‐Mogro

{"title":"Productivity determinants in the service industry: differences between high and low knowledge intensive sectors","authors":"G. Guevara‐Rosero, Cristian Carrión-Cauja, Lizbeth Simbaña-Landeta, Segundo Camino‐Mogro","doi":"10.1108/arla-05-2022-0121","DOIUrl":"https://doi.org/10.1108/arla-05-2022-0121","url":null,"abstract":"PurposeThe service industry has become an important sector for the economic growth, particularly in developing countries. In this context, the aim of this article is to compare the productivity determinants across firms operating in low and high knowledge intensity service sectors (low knowledge intensive sectors (LKIS) and high knowledge intensive sectors (HKIS)) in Ecuador.Design/methodology/approachThe authors use a two-step estimation method. The firm productivity is estimated in the first step and the productivity determinants in the second step. To achieve the objective, the authors use an unbalanced panel database on the financial statements from formal Ecuadorian firms for the period 2007–2018.FindingsThe authors’ results show that LKIS firms are slightly more labor-intensive compared to HKIS firms. Productivity determinants are similar across HKIS and LKIS firms, except for exports and market concentration. HKIS firms are more productive when the competition level is low, indicating that higher market power is associated with higher productivity. The influence of taxes on productivity depends on firm size. Small and medium-sized firms are more negatively affected than large firms.Practical implicationsTaxes should be designed considering the size of the companies, since these could affect their productivity. Thus, lower taxes to small and medium firms may reduce firm size inequality. In addition, the acquired knowledge of HKIS should be spread to other firms becoming a positive externality instead of an entry barrier.Originality/valueDespite the productivity determinants of the service sector has been recently explored, in contrast to the manufacturing sector, individual and contextual determinants are less identified. In this paper the authors use a large set of firm characteristics that might affect productivity in service firms.","PeriodicalId":387315,"journal":{"name":"Academia Revista Latinoamericana de Administración","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116566390","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}

引用次数: 0

Board gender diversity and the acquisition announcement on Friday: evidence from Spain 董事会性别多元化与周五的收购公告:来自西班牙的证据

Academia Revista Latinoamericana de Administración Pub Date : 2022-12-23 DOI: 10.1108/arla-05-2022-0101

Josefina Farinos, Begoña Herrero, Miguel A. Latorre

引用次数: 0

Exploring the determinants of wine export performance. Analyzing the importance of noneconomic performance 探索葡萄酒出口业绩的决定因素。分析非经济绩效的重要性

Academia Revista Latinoamericana de Administración Pub Date : 2022-12-20 DOI: 10.1108/arla-07-2022-0148

Filipe M. Santos, Á. Dias, L. Pereira, R. Costa, Rui Gonçalves

{"title":"Exploring the determinants of wine export performance. Analyzing the importance of noneconomic performance","authors":"Filipe M. Santos, Á. Dias, L. Pereira, R. Costa, Rui Gonçalves","doi":"10.1108/arla-07-2022-0148","DOIUrl":"https://doi.org/10.1108/arla-07-2022-0148","url":null,"abstract":"PurposeThe wine sector is a growing industry with an important share of the revenue resulting from export markets. Due to its cultural nature, wine exporting requires specific firm and managerial capabilities. As such, traditional approaches to the factors influencing export performance must integrate the specificities of wine as a product.Design/methodology/approachThis study, based on a sample of 93 wine producers, develops and tests, using structural equation modeling, specifically the partial least squares method, a conceptual model of the influence of internal factors, external factors and partner relationship capabilities in export performance.FindingsResults reveal that internal factors and partner relationships have an impact on the firm’s noneconomic performance which influences economic performance. It is also shown by the results that external factors do not affect the noneconomic performance or economic performance. Moreover, the results show the moderation effect of the noneconomic variable. Internal factors and relationship capabilities have an impact on economic performance considering the mediation effect of the noneconomic performance. Overall, firms’ internal factors and relationship capabilities are crucial to achieve better export performance for Portuguese wine companies.Originality/valueThis study combines the theories of SCP, resource-based view and relational or behavior perspective to present a novel approach to export performance by analyzing the external and internal dimensions of the firm in relation to both financial and nonfinancial performances.","PeriodicalId":387315,"journal":{"name":"Academia Revista Latinoamericana de Administración","volume":"171 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126780350","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}

引用次数: 1