Revista De Contabilidad-Spanish Accounting Review最新文献

{"title":"Diferencias de género en la carrera académica en contabilidad en la universidad pública española","authors":"M. T. Duarte Atoche, Paula Rodríguez Castro, Joaquina Laffarga Briones","doi":"10.6018/rcsar.443621","DOIUrl":"https://doi.org/10.6018/rcsar.443621","url":null,"abstract":"The academic career in the Spanish Public University is prolonged in time. On average, an academic in Accounting achieves the chair in 15 years since obtaining the doctorate. \u0000Empirical evidence shows differences between the academic careers of men and women. Women continue to be underrepresented in the highest-ranking category and it seems that there is what has been interpreted in the academy as \"leaking pipeline\", that is to say, throughout the academic career, women suffer greater wear and tear than men. \u0000The aim of the paper is to analyze whether in the Accounting area of the Spanish Public university there are different speeds in academic careers between men and women and, if so, to analyze at what milestone in the career begins the flight of female talent and what factors family, institutional or research production explain it. We have collected the data of 353 professors of the Accounting area of the Spanish public universities through a survey, which covers a time horizon from 1959 to 2019. We use probability models to explore the promotion time and its possible explanatory variables. \u0000The results show that the trajectory of academic men and women is similar until reaching tenure but, nevertheless, the probability of women to achieve the chair decreases strongly with respect to that of men. Also, the maternity is the most relevant factor that can explain this fact.\u0000 En las Universidades Públicas Españolas la carrera académica es prolongada en el tiempo pues, por término medio, un académico en Contabilidad logra la cátedra en 15 años desde que obtiene el doctorado. \u0000La evidencia empírica muestra diferencias entre las carreras académicas de hombres y mujeres. Las mujeres continúan estando infrarrepresentadas en la categoría de mayor rango y parece que existe lo que se ha interpretado en la academia como “tubería con fugas”, es decir, a lo largo de la carrera académica las mujeres sufren mayor desgaste que los hombres. \u0000Nuestro trabajo tiene como objetivo analizar si en el área de Contabilidad de la universidad pública española existen diferentes velocidades en las carreras académicas entre hombres y mujeres y, de ser así, analizar en qué hito de la carrera comienza la fuga del talento femenino y qué factores familiares, institucionales o de producción investigadora lo explican. Para ello, hemos recabado mediante una encuesta los datos de 353 profesores y profesoras del área de Contabilidad de las universidades públicas españolas que abarca un horizonte temporal desde 1959 hasta 2019 y usamos modelos de probabilidad para explorar el tiempo de promoción y sus posibles variables explicativas. \u0000Los resultados indican que la trayectoria de hombres y mujeres académicas es similar hasta alcanzar la titularidad pero, sin embargo, la probabilidad de las mujeres para lograr la cátedra disminuye fuertemente con respecto a la de los hombres, reduciéndose significativamente el número de catedráticas frente a catedráticos. Asimismo, de los factores que ","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81239825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset","authors":"Sahar E-Vahdati, Norhani Aripin","doi":"10.6018/rcsar.468261","DOIUrl":"https://doi.org/10.6018/rcsar.468261","url":null,"abstract":"This review paper aims to identify the main areas of studies in the field of the Global Reporting Initiative (GRI) research with sustainability reports. Using a bibliometric analysis, this study evaluated 955 published documents retrieved from the Scopus database to find a research review structure on GRI with sustainability topics from 1999 to 2020 by utilizing the bibliometric package in VOSviewer and Harzing’s Publish or Perish. This paper examined the most effective journals, authors, countries, institutions, subject area, keywords, citation, co-authorship, co-citation, bibliographic coupling, and co-occurrences networks. Also, this paper demonstrated the intellectual structure of the research and perceived obstacles to growth in the literature. The results show that the trend of publications has been growing over the past 20 years. This study offers a comprehensive understanding and publication of past studies trends and suggests that it will be a much greater number of articles in this field over the next decade which help the future direction of researchers in this area. Este trabajo tiene como objetivo identificar las principales áreas de estudio en la investigación de Global Reporting Initiative (GRI). Mediante un análisis bibliométrico, este estudio evaluó 955 documentos publicados recuperados de la base de datos Scopus para encontrar una estructura de revisión de la investigación sobre GRI con temas de sostenibilidad desde 1999 hasta 2020 utilizando el paquete bibliométrico de VOSviewer y Publish or Perish de Harzing. Este trabajo examinó las revistas, autores, países, instituciones, área temática, palabras clave, citación, coautoría, co-citación, acoplamiento bibliográfico y redes de co-ocurrencias más eficaces. Asimismo, este trabajo demostró la estructura intelectual de la investigación y los obstáculos percibidos para el crecimiento de la bibliografía. Los resultados muestran que en los últimos 20 años la tendencia de las publicaciones ha ido en aumento. Este estudio ofrece una comprensión global y la publicación de las tendencias de los estudios anteriores y sugiere que habrá un número mucho mayor de artículos en este campo durante la próxima década.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135315296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of curricular internships in accounting on university students: an empirical study in Spain","authors":"Cristina Pérez-Espés, Mercedes Cervera Oliver, Francisca Cea D’Ancona","doi":"10.6018/rcsar.464441","DOIUrl":"https://doi.org/10.6018/rcsar.464441","url":null,"abstract":"Various organizations, commissions and committees highlight the importance of teaching future accounting professionals through the combination of theoretical training and professional practice. The university must guarantee an accounting profession through graduates who can respond to the needs and global changes of the society. Curricular internships, conducive to experiential learning, allow the student to integrate classroom learning with professional practice, as well as to translate abstract theoretical concepts into reality. An increasing number of universities include the subject of internships within their curricula. All of this makes it interesting to analyse the impact these internships have on university students. This article presents, through factor analysis and the technique of structural equations, a model that comprehensively evaluates the impact of curricular internships in the accounting field on students. The information necessary to estimate the model was obtained through a questionnaire presented to students at the end of their internship period. The survey was completed by 279 students belonging to the Degrees in Business Administration and Management and in Economics at the Autonomous University of Madrid.\u0000 Diversas organizaciones, comisiones y comités destacan la importancia de la enseñanza de los futuros profesionales de la contabilidad mediante la combinación de la formación teórica y la práctica profesional. La universidad debe garantizar una profesión contable a través de graduados que puedan responder a las necesidades y cambios globales de la sociedad. Las prácticas curriculares, propicias para el aprendizaje experiencial, permiten al estudiante integrar el aprendizaje en el aula con la práctica profesional, así como trasladar a la realidad conceptos teóricos abstractos. Cada vez son más las universidades que incluyen la asignatura de prácticas dentro de sus planes de estudio. Todo ello hace interesante analizar el impacto que estas prácticas tienen en los estudiantes universitarios. En este artículo se presenta, mediante análisis factorial y la técnica de ecuaciones estructurales, un modelo que evalúa de forma exhaustiva el impacto de las prácticas curriculares en el ámbito contable sobre los estudiantes. La información necesaria para estimar el modelo se obtuvo a través de un cuestionario presentado a los estudiantes al final de su período de prácticas. La encuesta fue cumplimentada por 279 estudiantes pertenecientes a los Grados en Administración y Dirección de Empresas y en Economía de la Universidad Autónoma de Madrid.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80288204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship","authors":"Fernando Llena-Macarulla, J. Moneva, Alfonso Aranda-Usón, Sabina Scarpellini","doi":"10.6018/rcsar.467751","DOIUrl":"https://doi.org/10.6018/rcsar.467751","url":null,"abstract":"This study presents a model to measure Circular Economy (CE) in businesses from the point of view of both the range of activities and the intensity with which they are implemented to close material circles. The scope of CE is analysed from an environmental accounting approach with the aim of knowing the degree of implementation of the CE and increasing our understanding of the relationship between the implementation of CE in firms and environmental management accounting and reporting practices (EMAR) developed.The results of an empirical survey conducted on a sample of Spanish companies will be used to examine environmental accounting and reporting practices that can be related to the implementation and measurement of CE and also to the progress being made by these companies in closing material and resource circles. The principal results show that CE activities are generally adopted without thinking in an integrated view of CE principles. Furthermore, there is a moderate correlation between the level of circularity of companies and the development of EMAR practices. This correlation is higher the greater the number of EMAR practices that have been developed, especially the implementation of environmental management systems or the development of transparency and reporting policies. Although firms are progressively adopting practices related to CE, the lack of specific indicators does not allow firms to specifically account for their effect on the closing of material loops.\u0000 Este trabajo presenta un modelo para medir la Economía Circular (CE) en las empresas desde la perspectiva del rango de actividades y de la intensidad con que son implementadas para el cierre de círculos de materiales. El alcance de CE ha sido analizado desde un enfoque de la contabilidad medioambiental con el objetivo de saber el grado de implantación de la CE y aumentar la comprensión de la relación entre la implementación de la CE en las empresas y el desarrollo de prácticas de contabilidad e información de gestión medioambiental (EMAR).Los resultados de una encuesta dirigida a una muestra de empresas españolas han sido utilizados para analizar las prácticas de contabilidad e información medioambiental que pueden estar relacionadas con la implementación y medición de la CE, y con el progreso realizado por dichas compañías en el cierre de círculos de materiales y recursos. Los resultados principales muestran que las actividades de CE son generalmente adoptadas sin tener una visión global e integrada de los principios de la CE. Además, existe una correlación moderada entre el nivel de circularidad de las empresas y el desarrollo de las prácticas EMAR. Esta correlación es mayor cuanto mayor número de actividades de EMAR se han desarrollado, especialmente la implementación de sistemas de gestión ambiental o el desarrollo de políticas de transparencia y de información de sostenibilidad. Las empresas están adoptando progresivamente prácticas que están relacionadas con la CE, pero l","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86580614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Common distress and reorganization patterns by sector and country for SMEs in six European countries using PDFR","authors":"M. Tascón, E. Laitinen, F. J. Castaño, Paula Castro, A. Jokipii","doi":"10.6018/rcsar.420171","DOIUrl":"https://doi.org/10.6018/rcsar.420171","url":null,"abstract":"This study contributes to identifying common distress patterns in financial indicators by sector and country in Finland, France, Germany, Italy, Portugal, and Spain as well as ex-post signals of reorganization success. We use PDFR that provides a distance-to-failure measure and allows us to track the behavior of different features of the firm proxied by accounting ratios. Our results show that indicators of financial structure, followed by working capital, profitability on assets, margin over sales and cash flow to assets, are the most discriminant variables of failed SMEs across all sectors and countries analyzed. By contrast, during reorganization, return on assets and its components are the main initial drivers of recovery, whereas the financial structure factors show a progressive but slow recovery. Boosting and Z-scores are used for robustness.\u0000 Este estudio contribuye a la identificación de patrones comunes de fracaso en indicadores financieros por sector y país en Alemania, España, Finlandia, Francia, Italia y Portugal, así como a la identificación de patrones comunes de éxito en la reorganización. Utilizamos PDFR, que proporciona una medida de distancia al fracaso y permite hacer un seguimiento de la evolución de la empresa a través de sus ratios contables. Nuestros resultados muestran que los indicadores de estructura financiera, seguidos de fondo de maniobra, rentabilidad sobre activos, margen sobre ventas y cashflow sobre activos, son las variables más discriminantes de las pymes clasificadas como fracasadas, en todos los sectores y países analizados. En contraste, durante la reorganización, la rentabilidad sobre activos y sus componentes son los principales inductores iniciales de la recuperación, mientras que los indicadores de estructura financiera muestran una progresiva pero lenta recuperación. Se utilizan Boosting y Z-score como medidas de robustez.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72498842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A review of the limitations of financial failure prediction research","authors":"E. Laitinen, M. Camacho-Miñano, Nora Muñoz-Izquierdo","doi":"10.6018/rcsar.453041","DOIUrl":"https://doi.org/10.6018/rcsar.453041","url":null,"abstract":"The objective of this paper is to critically evaluate the main weaknesses associated with the limitations of financial failure prediction research studies. For more than 80 years, researchers have unsuccessfully studied ways to create a general theory of financial failure, which is useful for prediction. In this paper, we review the main boundaries of failure prediction research through a critical evaluation of previous papers and our own approach from the research experience. Our findings corroborate that these studies suffer from a lack of theoretical and dynamic research, an unclear definition of failure, deficiencies with the quality of financial statement data and a shortfall in the diagnostic analyses of failure. The most relevant implications for future research in this area are also outlined. This is the first study to analyse in deep the caveats of financial failure prediction studies, a crucial topic nowadays due to the hints of an economic crisis caused by the Covid-19 pandemic.\u0000 El objetivo de este artículo es evaluar críticamente los principales puntos débiles asociados a las limitaciones de los estudios de investigación sobre predicción de quiebras financieras. Durante más de 80 años, los investigadores han estudiado sin éxito la forma de crear una teoría general del fracaso financiero que sea útil para la predicción. En este artículo, revisamos los principales límites de la investigación sobre predicción de quiebras mediante una evaluación crítica de trabajos anteriores y nuestro propio enfoque a partir de la experiencia investigadora. Nuestras conclusiones corroboran que estos estudios adolecen de una falta de investigación teórica y dinámica, una definición poco clara del fracaso, deficiencias con la calidad de los datos de los estados financieros y un déficit en los análisis de diagnóstico del fracaso. También se esbozan las implicaciones más relevantes para futuras investigaciones en este ámbito. Se trata del primer estudio que analiza en profundidad las salvedades de los estudios de predicción de la quiebra financiera, un tema crucial en la actualidad debido a los atisbos de crisis económica provocados por la pandemia del Covid-19.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87607609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence","authors":"Adel Ali Al-Qadasi, Saeed Rabea Baatwah, Belal Ali Ghaleb, Ameen Qasem","doi":"10.6018/rcsar.480421","DOIUrl":"https://doi.org/10.6018/rcsar.480421","url":null,"abstract":"In this study, we provide empirical evidence on how the relationship between industry specialist auditors and real earnings management (REM) is moderated by the auditors’ independence. From a sample of Malaysian listed companies for the period 2009 to 2016, the results indicate that companies with specialist auditors are less likely to practise REM. However, this negative association is less pronounced when the independence of the specialist auditor is low, suggesting that the presence of economic bonding between the specialist auditor and the client may allow the auditor to become sufficiently lax to align with the interests of an economically important auditee. Our findings remain robust after controlling for endogeneity and self-selection bias and performing several further analyses. This study is the first to prove that auditor independence can moderate the effectiveness of industry specialist auditors in mitigating REM practices. The results have implications for policy makers to enhance the current regulation structure of auditing and accounting professions. The results also provide new insights into the association between audit quality, REM and auditor independence in an emerging economy. En este estudio proporcionamos evidencia empírica sobre cómo la relación entre los auditores especializados en la industria y la gestión de ganancias reales (REM) es moderada por la independencia de los auditores. A partir de una muestra de empresas malasias que cotizan en bolsa para el período comprendido entre 2009 y 2016, los resultados indican que las empresas con auditores especializados son menos propensas a practicar REM. Sin embargo, esta asociación negativa es menos pronunciada cuando la independencia del auditor especialista es baja, lo que sugiere que la presencia de vínculos económicos entre el auditor especialista y el cliente puede permitir que el auditor sea lo suficientemente laxo como para alinearse con los intereses de un auditado económicamente importante. Nuestros resultados siguen siendo sólidos tras controlar la endogeneidad y el sesgo de autoselección y realizar varios análisis adicionales. Este estudio es el primero que demuestra que la independencia de los auditores puede moderar la eficacia de los auditores especializados en el sector a la hora de mitigar las prácticas REM. Los resultados tienen implicaciones para que los responsables políticos mejoren la actual estructura de regulación de las profesiones de auditoría y contabilidad. Los resultados también aportan nuevos conocimientos sobre la asociación entre la calidad de la auditoría, el REM y la independencia del auditor en una economía emergente.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135315281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard","authors":"Susana Gago-Rodríguez, Tom Vikson","doi":"10.6018/rcsar.418191","DOIUrl":"https://doi.org/10.6018/rcsar.418191","url":null,"abstract":"Prior management accounting research has addressed how organizational culture may substitute or complement the use of decision-making and control of management accounting systems (MASs). However, this paper argues that not all organizational cultures and MASs are equal. Their compatibility determines whether their usage together creates any positive or negative synergies. This paper follows a 2017 survey-based methodology with 102 managers of different nationalities. Collected responses indicate the role that culture plays in their usage of the balanced scorecard (BSC) and their consciousness concerning Key Performance Indicators (KPIs). Remarkably, our survey of managers reveals that adaptive cultures create positive synergies with the BSC and, consequently, positive judgments on the KPI scale.\u0000 Las investigaciones anteriores sobre contabilidad de gestión han abordado cómo la cultura organizativa puede sustituir o complementar el uso de la toma de decisiones y el control de los sistemas de contabilidad de gestión (SCG). Sin embargo, este artículo sostiene que no todas las culturas organizativas y los SCG son iguales. Su compatibilidad determina si su uso conjunto crea sinergias positivas o negativas. Este trabajo sigue una metodología basada en una encuesta realizada en 2017 a 102 directivos de diferentes nacionalidades. Las respuestas recogidas indican el papel que desempeña la cultura en el uso del cuadro de mando integral (CMI) y su conciencia sobre los indicadores clave de rendimiento (ICR). De forma notable, nuestra encuesta a los directivos revela que las culturas adaptativas crean sinergias positivas con el CMI y, en consecuencia, juicios positivos en la escala de los ICR.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78623617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Integration of the Theory of Constraints and the Time-Driven Activity-Based Costing System for the Improvement of Production Processes in an SME","authors":"İrem Kefe, Veyis Naci Tanış","doi":"10.6018/rcsar.413411","DOIUrl":"https://doi.org/10.6018/rcsar.413411","url":null,"abstract":"In this study, the Time-Driven Activity-Based Costing System (TDABC) is discussed with the Theory of Constraints (TOC). The integration of TDABC and TOC has enabled the determination of the bottleneck activities by the examination of the entire production capacity. For this purpose, a case study was carried out in a manufacturing company. In line with the aim of the case study, the capacity usage based on the TDABC system and capacity constraints were determined within the framework of the TOC. As a result of this study, the following findings were obtained: The activities in the production process of the company were divided into 10 resource centers. Capacity constraints were determined in two of them and it was determined that the order received in the period subject to the study could not meet the production. It was also understood that the degree of products' utilization of operating activities changed due to the differences in the production processes and that the product with a more complex production process required more capacity utilization. This creates a resource constraint for some activities. Then the solutions based on the five-stage improvement of the theory of constraints were proposed to reduce the identified capacity constraints. The solutions were proposed considering the short and long term. The decision of the product mix that would provide the highest profitability in the short term was made by linear programming and products to be discontinued were decided. Overwork or recruitment of additional staff was proposed to increase the capacity in the long run. The results of the study support the managerial decisions in terms of capacity management, product mix decisions, and improvement of production processes by using the time equations of TDABC. Based on the results of this study, businesses that manufacture products that go through different production processes can benefit from the determination of the utilization degree of the products, the idle and bottleneck capacity, and solutions for their improvement.\u0000 En este estudio se analiza el sistema de cálculo de costes por actividades en función del tiempo (TDABC) con la teoría de las restricciones (TOC). La integración de TDABC y TOC ha permitido determinar las actividades de cuello de botella mediante el examen de toda la capacidad de producción. Para ello, se llevó a cabo un estudio de caso en una empresa manufacturera. De acuerdo con el objetivo del estudio de caso, se determinó la utilización de la capacidad basada en el sistema TDABC y las limitaciones de capacidad en el marco de la COT. Como resultado de este estudio, se obtuvieron las siguientes conclusiones: Las actividades del proceso de producción de la empresa se dividieron en 10 centros de recursos. Se determinaron las limitaciones de capacidad en dos de ellos y se designó que el pedido recibido en el periodo objeto del estudio no podía satisfacer la producción. También se entendió que el grado de utilización de lo","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80097658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español","authors":"Igor Álvarez-Etxeberria, Iñaki Heras-Saizarbitoria, Olivier Boiral","doi":"10.6018/rcsar.452071","DOIUrl":"https://doi.org/10.6018/rcsar.452071","url":null,"abstract":"In the last two decades there has been a growing contribution to environmental and social accounting from the Spanish and Latin American academic community, both in Spanish and in English - the dominant language in the production and dissemination of this type of specialised academic knowledge. In this extensive academic production, the one related to the issuing of sustainability reports has been the most abundant, due, among other aspects, to the accessibility of this type of voluntary information issued by companies. From a position that is generally peripheral to the central core of knowledge production, this research community seems to have tried to integrate itself into the main trends - conventional and alternative - of academic knowledge production and dissemination, marked by a process of homogenisation. However, there are major gaps in knowledge about the impact of this process. In an attempt to make a contribution in this respect, the aim of this paper is to carry out a systematic review of the academic literature on sustainability reporting carried out in Spanish in recent decades. The study reveals a development of academic production dominated by descriptive, positivist works, published by authors with academic affiliation in Spanish universities and in journals mostly outside the accounting field.\u0000 En las dos últimas décadas se ha producido una creciente contribución a la contabilidad ambiental y social de la comunidad académica española e hispanoamericana, tanto en español, como en inglés —idioma dominante en la producción y difusión de este tipo de conocimiento académico especializado—. En esta extensa producción académica la relacionada con la emisión de memorias de sostenibilidad ha sido la más abundante, debido entre otros aspectos a la accesibilidad de este tipo de información voluntaria emitida por las empresas. Desde una posición por lo general periférica al núcleo central de producción del conocimiento, esta comunidad parece que ha tratado de integrarse en las principales corrientes —convencionales y alternativas— de producción y difusión de conocimiento académico, marcadas por un proceso de homogeneización. Con todo, existen grandes lagunas de conocimiento sobre la incidencia de este proceso. Tratando de aportar una contribución al respecto, este trabajo tiene como fin realizar una revisión sistemática de la literatura académica sobre memorias de sostenibilidad llevada a cabo en español en las últimas décadas. El estudio constata un desarrollo de la producción académica dominado por trabajos descriptivos, positivistas, publicados por autores con filiación académica en universidades españolas y en revistas mayoritariamente ajenas al ámbito contable.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88854011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}