Cuadernos de Gestion最新文献_第4页

Firms’ internationalization through clusters: A keywords bibliometric analysis of 152 top publications in the period 2009-2018 企业集群国际化：2009-2018年152种顶级出版物的关键词文献计量分析

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Cuadernos de Gestion Pub Date : 2022-02-10 DOI: 10.5295/cdg.211483mr

Mohammad Reza Mazandarani, Marcelo Royo Vela

{"title":"Firms’ internationalization through clusters: A keywords bibliometric analysis of 152 top publications in the period 2009-2018","authors":"Mohammad Reza Mazandarani, Marcelo Royo Vela","doi":"10.5295/cdg.211483mr","DOIUrl":"https://doi.org/10.5295/cdg.211483mr","url":null,"abstract":"While countless studies on the role of clusters in regional economic developments and business performance have been done, some disadvantages and limitations also have been identified. Limitations such as small local markets, limited resources, isolation, and over-independence which lead companies to a lock-in state regarding knowledge and innovation can be solved by means of internationalization or foreign market expansion. Therefore, the internationalization of clusters still needs more attention. Furthermore, by conducting a bibliometric study based on the keywords from previous research, this investigation intends to identify the principal and most influential items, their relationship, and evolution, related to this topic. This work listed the top 30 journals based on SCImago Rank (SJR) in the category of Marketing, Management, and Internationalization, to select authoritative papers on the topic of internationalization of clusters. Based on the title, time of publication (2009 to 2018), and content, 152 articles were selected. Using SciMAT software, all 584 keywords used in these articles were first categorized and then examined in terms of the networks between them, their h-index, centrality, density, and their evolution over the course of ten years (divided into two five-year periods). The results show that in the first five years, keywords such as, Network, Location-distance, and Global, have been at the core of this research topic. While in the second five year period, these keywords have yielded their position to new subjects such as Social capital, Cluster-type, and Development. Moreover, this research correspondingly confirms that the keyword bibliometric analysis produces similar results to a quantitative content analysis. These results therefore open the door to updated research questions for further and better development of the topic.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45519993","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: 4

Big Data, Accounting and International Development: Trends and challenges 大数据、会计与国际发展:趋势与挑战

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Cuadernos de Gestion Pub Date : 2022-02-10 DOI: 10.5295/cdg.211513sa

Sonia Arroyo Esteban, Elena Urquía Grande, Alberto Martínez de Silva, Raquel Pérez Estébanez

{"title":"Big Data, Accounting and International Development: Trends and challenges","authors":"Sonia Arroyo Esteban, Elena Urquía Grande, Alberto Martínez de Silva, Raquel Pérez Estébanez","doi":"10.5295/cdg.211513sa","DOIUrl":"https://doi.org/10.5295/cdg.211513sa","url":null,"abstract":"This article aims to show how the Big Data techniques application in accounting to monitor international cooperation projects are a green-field in the academic world. To obtain an exhaustive vision of the state of the art in academic research in this field, a bibliometric analysis has been carried out, based on multiple Web of Science searches, with focus on international development, Big Data and accounting, adding the holistic vision of the 17 SDGs or “Sustainable Development Goals” of the UN Agenda 2030. Research on Big Data, international development and accounting is a new field that has started in 2015 although academic literature is still scarce. Publications related to SDGs also begin on that date, but with much more prolific academic literature, without explicit references to the use of Big Data in accounting. The article finds deficiencies in existing academic research compared to other enterprise fields in which Big Data techniques are much more developed, and international organization reports lead this line of research, as opposed to the scholarly world. The main practical implication derived from the paper is the need to deepen in real cases of use outside the academic sphere as a starting point to develop this line of research. The development of this research area will help NPOs and governments to have a better accounting to evaluate the impact of their initiatives and cooperation projects. In addition to the bibliometric techniques used for the analysis of main publications, authors and relevant topics focused on this area of study, the authors consider a challenge and an opportunity to take the plunge into this field from academic world, which will undoubtedly improve decision-making in international development, emphasizing the need to gain momentum given the current state of greenfield.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45621792","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: 2

Research trends in technology in the context of smart destinations: a bibliometric analysis and network visualization 智能目的地背景下的技术研究趋势:文献计量分析和网络可视化

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Cuadernos de Gestion Pub Date : 2022-02-10 DOI: 10.5295/cdg.211501is

Inés Sustacha, J. F. Baños Pino, Eduardo del Valle

{"title":"Research trends in technology in the context of smart destinations: a bibliometric analysis and network visualization","authors":"Inés Sustacha, J. F. Baños Pino, Eduardo del Valle","doi":"10.5295/cdg.211501is","DOIUrl":"https://doi.org/10.5295/cdg.211501is","url":null,"abstract":"Information and communication technologies play a critical role in tourism, providing benefits such as improvement in tourism experiences, co-creation of value, and promotion of the marketing of relationships and phygital experiences, where online and offline environments are combined. In recent years, tourism planning and management through smart destinations has aroused great academic interest by including the dimensions of governance, sustainability, accessibility, innovation, and technology. This work aims to analyse and to visualize the scientific production associated with technology in the context of smart destinations. For this, evaluative and relational bibliometric analysis techniques were applied to the bibliographic data of 395 articles indexed in Scopus and Web of Science up to September 2021. The results indicate that there is considerable growth and that a number of authors, countries, and leading institutions contribute significantly to scientific knowledge. In addition, using two bibliometric software tools, VOSviewer and SciMAT, a co-citation network of authors was built to describe their intellectual structure, and a keyword co-occurrence analysis was performed to identify the main thematic areas. The motor themes that drive the research are the conceptualization of tourist destinations, innovation, and data, while experience is a crosscutting theme. Additionally, some limitations and applications of the research are discussed, as well as the practical implications for destination management.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44872328","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: 4

The Circular Economy and Sustainability: A Systematic Literature Review 循环经济与可持续性：系统文献综述

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Cuadernos de Gestion Pub Date : 2022-02-10 DOI: 10.5295/cdg.211492mg

Mercedes Gil Lamata, M.ª Pilar Latorre Martínez

{"title":"The Circular Economy and Sustainability: A Systematic Literature Review","authors":"Mercedes Gil Lamata, M.ª Pilar Latorre Martínez","doi":"10.5295/cdg.211492mg","DOIUrl":"https://doi.org/10.5295/cdg.211492mg","url":null,"abstract":"The interest of this study lies in the fact that the transition from a linear to a circular economy is of key interest in relevant business and academic fields, although the circular economy is an emerging issue and theoretical and empirical research has been limited until recently. However, circular business models are receiving more and more attention, and it is therefore strategically necessary to develop tools that facilitate their implementation. Therefore, because of increasing interest amongst research in the circular economy and sustainability, the purpose of the present study and its strength lies in the systematic presentation of both of these specific academic streams. The approach was qualitative and based on a systematic literature review. We examined several areas in which the circular economy has a place. We highlight sustainability, consumer behaviour, innovation, remanufacturing, operations management, supply chains, intellectual capital, 3D printing, big data, and recycling. We also consider drivers, challenges, the relationship between circular economy and small to medium-sized enterprises, and the influence of circular economy in specific sectors such as textiles and food. It is hoped that the study will facilitate a possible sustainable solution that contrasts with the current linear model of production and resource management. The circular economy has the potential to create positive synergies in economic, social, and environmental areas, despite its recent origin.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48796210","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: 12

The “secret life” of the Statement of Cash Flow: A bibliometric analysis 现金流量表的“秘密生活”:文献计量学分析

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Cuadernos de Gestion Pub Date : 2022-02-10 DOI: 10.5295/cdg.211481rp

Salvador de Andrés Fazio, Elena Urquía Grande, Raquel Pérez Estébanez

{"title":"The “secret life” of the Statement of Cash Flow: A bibliometric analysis","authors":"Salvador de Andrés Fazio, Elena Urquía Grande, Raquel Pérez Estébanez","doi":"10.5295/cdg.211481rp","DOIUrl":"https://doi.org/10.5295/cdg.211481rp","url":null,"abstract":"The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial information about the reporting entity which is useful to existing and potential investors, lenders and other creditors in making decisions related to raise resources for the entity. Focused on the Statement of Cash Flow analysis the main objective of this paper is to provide an overview about how academic researchers have evolved about the usefulness of this Statement. Firstly, we sought to find the best database to perform a bibliometric analysis on the sample identified about the Statement of Cash Flow research. Secondly, we analysed the different stages of the research trends and the main topics. As interesting results of the analysis we can highlight that the clusters in the bibliographic network match with the research lines identified and connections between the papers have been increasing further through networks. The research lines mentioned by the accounting regulators, who issued the cash flow standards, have mostly concluded that the Statement of Cash Flow is useful to fulfill those purposes together with the researchers.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45121842","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: 2

Reputation and leadership: a study about reputational transfer in family and non-family firms 声誉与领导力:家族企业与非家族企业的声誉转移研究

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Cuadernos de Gestion Pub Date : 2022-02-10 DOI: 10.5295/cdg.211465mm

María Jesús Moreno Domínguez, María Pilar Martín Zamora, Isabel Serrano Czaia, Lázaro Rodríguez Ariza

{"title":"Reputation and leadership: a study about reputational transfer in family and non-family firms","authors":"María Jesús Moreno Domínguez, María Pilar Martín Zamora, Isabel Serrano Czaia, Lázaro Rodríguez Ariza","doi":"10.5295/cdg.211465mm","DOIUrl":"https://doi.org/10.5295/cdg.211465mm","url":null,"abstract":"The main objective of this paper is to determine the influence of the family on the reputational transfer between the company and its manager. In the field of family businesses, the strong identification of the family with the company has led to the study of the relationship between corporate reputation and the level of family involvement. However, the mutual transfer of reputation between the family business and its manager has yet to be investigated. For this reason, the study also aims to contrast that the corporate reputation contributes to that of its manager, studying how the presence of a family in the management and/or control of the company affects this relationship. To this end, using the rankings published by the Spanish Corporate Reputation Monitor (MERCO) of the most reputable companies and leaders in Spain for the period 2001-2017, different econometric models have been formulated with panel data. The results obtained, with important practical implications, contribute to reputation research and, especially, to the literature on family businesses. In this sense, the results show not only that the family nature of the company gives a reputational advantage to the company and its leader, but also that the reputation of the family business managers is transferred to the corporate reputation in a shorter period of time than when the company does not share this nature.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47335545","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

Trends in the explanatory power of factor-based asset pricing models in determining the cost of capital 基于因素的资产定价模型在决定资本成本方面的解释力趋势

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Cuadernos de Gestion Pub Date : 2022-02-10 DOI: 10.5295/cdg.211521aa

Ana B. Alonso Conde, Javier Rojo Suárez

{"title":"Trends in the explanatory power of factor-based asset pricing models in determining the cost of capital","authors":"Ana B. Alonso Conde, Javier Rojo Suárez","doi":"10.5295/cdg.211521aa","DOIUrl":"https://doi.org/10.5295/cdg.211521aa","url":null,"abstract":"The recent research on asset pricing shows that the higher liquidity that results from the globalization of financial markets has significantly reduced the returns tied to many market anomaly-based strategies. However, in general, that research does not evaluate the effects that the mitigation of market anomalies may imply on the performance of the classic asset pricing models. On this basis, in this paper we study to what extent the lower returns provided by market anomaly-based strategies imply better performance of those models. Hence, the main purpose of our study is to compare the performance over time of some of the most prominent asset pricing models, namely, the CAPM and the Fama and French three- and five-factor models, on the European and US equity markets, using return series that cover more than 30 years. Our results show that, although the CAPM is the model with the worst performance in explaining excess returns in all periods both in Europe and US, the model has increased its explanatory power in the recent years principally due to the attenuation of classic market anomalies, such as the size effect or the value effect. Furthermore, our results show that the CAPM correctly prices the three classic Fama and French factors for the years 2006-2021, which explains the best performance of the model for that time interval. Our results have important implications for investment analysis, as well as for determining the cost of capital.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47620187","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

Legitimacy in entrepreneurship. Intellectual structure and research trends 创业的合法性。知识结构和研究趋势

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Cuadernos de Gestion Pub Date : 2022-02-10 DOI: 10.5295/cdg.211471vg

Virginia Gordo Molina, Francisco Diez Martin, Cristina Del Castillo Feito

{"title":"Legitimacy in entrepreneurship. Intellectual structure and research trends","authors":"Virginia Gordo Molina, Francisco Diez Martin, Cristina Del Castillo Feito","doi":"10.5295/cdg.211471vg","DOIUrl":"https://doi.org/10.5295/cdg.211471vg","url":null,"abstract":"From the beginning of the xxi century, research on organizational legitimacy has been frequently used to explain the survival of new companies. The need of being considered legitimated for new companies to improve their access to necessary resources to survive has called the researchers attention. This situation has favored the increase in the research about organizational legitimacy in the entrepreneurship field, which has augmented the complexity of obtaining a global understanding of the field´s current context. The aim of this research is to identify and visualize the intellectual structure of the research and the emerging trends regarding organizational legitimacy in the entrepreneurship field. The database is made up of the sources of knowledge and references on which the scientific articles published in the data base of the Web of Science (WOS) were based. Through a bibliometric methodology based on co-citation, we identify the main research areas, the most active ones, the main contributors, dissemination paths and emerging trends in the research field. This research paper contributes to the development of organizational legitimacy in the entrepreneurship field offering a comprehensive view of the situation of this domain, a starting point as well as a theoretical base for the researchers to build new developments.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42153862","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: 2

SWOT analysis and GUT matrix for business management and problem solving: an application in a Brazilian case-study 企业管理和问题解决的SWOT分析和GUT矩阵:在巴西案例研究中的应用

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Cuadernos de Gestion Pub Date : 2022-02-10 DOI: 10.5295/cdg.211472jv

José André Villas Boas Mello, Bruno Guimarães Jorge Pinto, Andréa Justino Ribeiro Mello

{"title":"SWOT analysis and GUT matrix for business management and problem solving: an application in a Brazilian case-study","authors":"José André Villas Boas Mello, Bruno Guimarães Jorge Pinto, Andréa Justino Ribeiro Mello","doi":"10.5295/cdg.211472jv","DOIUrl":"https://doi.org/10.5295/cdg.211472jv","url":null,"abstract":"The present research aims to use SWOT analysis to identify strategic problems of small business companies (SBCs) from the automotive selling parts of a brazilian city and use the GUT matrix for identifying a Priority Level (PL) result of each problem listed. This case-study is expected to bring improvements to the automotive pole in territory, as a way to quantify and prioritize the actions focused on the weaknesses and threats identified though the SWOT analysis (an acronym for strengths, weaknesses, opportunities, and threats and is a structured method that evaluates those four elements on a strategic way), the GUT matrix (technique for priorization and decision making) will be used according its aspects of severity, urgency and tendency. It finds that solving problems of “Low cooperation between the companies” and increase the level of interaction between the companies will increase generation of information. Solve “infrastructure deficiency and accessibility to the Pole” problems will increase the Association’s recognition and representativeness, bringing closer and enabling the gradual implementation of a more adequate governance.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49229486","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: 6

Environmental sustainability and their factors in SMEs: A multiple case study of Spain and Chile 中小企业的环境可持续性及其影响因素:西班牙和智利的多重案例研究

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Cuadernos de Gestion Pub Date : 2021-06-18 DOI: 10.5295/cdg.211370fv

Francisco Villegas Pinuer, Leslier Valenzuela Fernández, Joan Llonch Andreu, Pilar López Belbeze

{"title":"Environmental sustainability and their factors in SMEs: A multiple case study of Spain and Chile","authors":"Francisco Villegas Pinuer, Leslier Valenzuela Fernández, Joan Llonch Andreu, Pilar López Belbeze","doi":"10.5295/cdg.211370fv","DOIUrl":"https://doi.org/10.5295/cdg.211370fv","url":null,"abstract":"Environmental Sustainability (ES) is a growing concern for society’s development while identifying companies’ need to define sustainability-based strategies. Small and medium-sized enterprises (SMEs) have an essential role; generating more than 60% of employment in Europe and Latin America. Numerous research exists regarding large companies’ situation on environmental topics, yet little exists on SMEs at the practical and theoretical levels. Thus, determining the variables that affect the application of ES is very relevant. This study analyzes in-depth ES factors and drivers from the SMEs’ perspective, exploring the variables influencing their implementation in these companies. The methodology employed is in-depth interviews, applied to a sample of 17 SMEs in Spain and 25 SMEs in Chile. The main findings suggest that Entrepreneurial Orientation (EO), Customer Orientation (CO), and Corporate Social Responsibility (CSR) influence ES adoption in both countries, showing similarities in the driving reasons behind them, but with certain differences in their implementation (affected by institutional context influences). Furthermore, the level of knowledge affects decision-making related to the development of high-level environmental practices.","PeriodicalId":43351,"journal":{"name":"Cuadernos de Gestion","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48140812","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: 5