Posicionamento da pesquisa contábil: evidência baseada em universidades colombianas

Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities. In this context, this study aims to analyze accounting research in Colombian universities. Based on the 116 Public Accounting programs registered in the National System of Higher Education Information (SNIES by its Spanish acronym), the number of published documents and the positioning of the accounting research groups belonging to 59 Colombian universities are analyzed and evaluated through a cluster. The results present three groups of universities that promote accounting research in Colombia, i.e., pioneer, follower, and basic.La investigación se ha convertido en uno de los indicadores clave para posicionar a las universidades en los rankings y a su vez está sirviendo como aspecto determinante para establecer una mayor responsabilidad, transparencia y legitimidad de las universidades. En este contexto, este estudio tiene como objetivo analizar la investigación contable en el ámbito de las universidades colombianas. Con base en los 116 programas académicos de Contaduría Pública registrados en el Sistema Nacional de Información de la Educación Superior -SNIES-, se analizan y evalúan a través de un clúster, el volumen de documentos publicados y el posicionamiento de los grupos de investigación contable pertenecientes a las 59 universidades colombianas. Los resultados muestran que existen tres grupos de universidades que promueven la investigación contable en Colombia -pioneras, seguidoras y básicas-.A pesquisa tornou-se um dos principais indicadores para posicionar as universidades nos rankings e, por sua vez, está servindo como um aspecto determinante para estabelecer maior responsabilidade, transparência e legitimidade das universidades. Neste contexto, este estudo tem como objetivo analisar a pesquisa contábil no campo das universidades colombianas. Com base nos 116 programas acadêmicos de Contabilidade Pública registrados no Sistema Nacional de la Informação de la Educación Superior-SNIES (em português: Sistema Nacional de Avaliação da Educação Superior), analisam-se e avaliam-se por meio de um cluster, o volume de documentos publicados e o posicionamento dos grupos de pesquisa contábil pertencentes às 59 universidades colombianas. Os resultados mostram que existem três grupos de universidades que promovem a pesquisa contábil na Colômbia: pioneira, seguidora e básica

Andalucía y los centros comerciales abiertos -El caso de Maracena-Granada

The mechanism of this paper is to observe the functioning and experiences of citizen participation through trade associations in Andalucía and the importance of the initiative project called "Open Mall" at the local level, while we transfer the experience of the Association of Traders and Small Businessmen Maracena-Granada in the implementation of this new proposal, stressing the importance of unifying the small and medium business with the new language of collective entrepreneurshipEl mecanismo de este documento es el de observar el funcionamiento y las experiencias de la participación ciudadana por medio de las asociaciones de comerciantes en Andalucía y la importancia de la iniciativa del proyecto denominado “Centros Comerciales Abiertos” en el ámbito local, al mismo tiempo queremos trasladar la experiencia de la Asociación de Comerciantes y Pequeños Empresarios de Maracena- Granada en la puesta en marcha de esta nueva propuesta, destacando la importancia de unificar al pequeño y mediano comercio con el nuevo lenguaje de los emprendimientos colectivos

Andalucía and the open mall- the case of Maracena-Granada

El mecanismo de este documento es el de observar el funcionamiento y las experiencias de la participación ciudadana por medio de las asociaciones de comerciantes en Andalucía y la importancia de la iniciativa del proyecto denominado “Centros Comerciales Abiertos” en el ámbito local, al mismo tiempo queremos trasladar la experiencia de la Asociación de Comerciantes y Pequeños Empresarios de Maracena-Granada en la puesta en marcha de esta nueva propuesta, destacando la importancia de unificar al pequeño y mediano comercio con el nuevo lenguaje de los emprendimientos colectivos.The mechanism of this paper is to observe the functioning and experiences of citizen participation through trade associations in Andalucía and the importance of the initiative project called "Open Mall" at the local level, while we transfer the experience of the Association of Traders and Small Businessmen Maracena-Granada in the implementation of this new proposal, stressing the importance of unifying the small and medium business with the new language of collective entrepreneurship.Escuela de Estudios CooperativosFac. de Ciencias Económicas y EmpresarialesTRUEpu

O governo corporativo no âmbito do setor público: um estudo bibliométrico nas revistas localizadas na área de administração pública

This research focuses on a bibliometric study comprised between 2007-2015. The most relevant and significant themes are discussed, universities investigating the phenomenon of corporate governance (CG) in the public domain and magazines that address this issue. To this end 47 of the most prestigious journals and with international impact included in Public Administration were taken. The analysis of the results put on the relief CG implementation in the public sector in areas such as education, health and local government and the dominance exerted by the Anglo-Saxon culture through various academic journals of The Journal Citation Reports.Esta investigación se centra en un estudio bibliométrico comprendido entre los años 2007-2015. Se analizan las temáticas más relevantes y significativas, las universidades que investigan el fenómeno del gobierno corporativo (GC) en el ámbito público y las revistas que abordan esta temática. Para este fin, se tomaron las 47 revistas de mayor prestigio e impacto internacional incluidas en Public Administration. El análisis de los resultados pone sobre el relieve la implementación del GC en el sector público en áreas como la educación, la sanidad o los gobiernos locales y el predominio que ejerce la cultura anglosajona a través de las diversas revistas académicas del Journal Citation Reports.Esta pesquisa se concentra num estudo bibliométrico realizado entre os anos 2007-2015. Analisam-se as temáticas mais relevantes e significativas, as universidades que pesquisam o fenômeno do governo corporativo (GC) no âmbito público e as revistas que abordam esta temática. Para este fim, tomaram-se as 47 revistas de maior prestígio e impacto internacional incluídas em Public Administration. A análise dos resultados destaca a implementação do GC no setor público em áreas como a educação, a previdência ou os governos locais e o predomínio que exerce a cultura anglo-saxã através das diversas revistas acadêmicas do Journal Citation Reports

Corporate Social Responsibility and Crowdfunding: The Experience of the Colectual Platform in Empowering Economic and Sustainable Projects

We would like to thank Colectual platform for illustrating us on its activity and for the database provided.In recent years, sustainable crowdfunding has been one of the key elements in the search for new sources of financing. This has involved eliminating financial barriers and intermediaries, bringing entrepreneurs’ projects closer to fund providers, and thus instigating changes in traditional investment and profitability parameters. Among these indicators, the sustainable business return and its relationship with Corporate Social Responsibility (CSR) could be a relevant factor to improve the cost of funding, to explain the return on assets (ROA), and, consequently, impacting on the return on equity (ROE). In this context, this paper takes as a reference 101 projects that are part of Colectual’s lending. We analyze factors such as sustainability—the application of CSR across a social responsibility index; the financial characteristics of the company—liquidity, leverage, and solvency; and the characteristics of the loans related to crowdfunding—amount, maturity, and charge rate of the loan. Our study provides empirical evidence that, besides financial characteristics, the commitment to CSR can improve collective lending and the management of resources, as well as enhance the capital wealth of companies, by improving shareholder profitability or ROE. Investors consider not only financial risk but also sustainability factors

External control of gender budget implementation: Experience of the Audit Office of Andalusia

Since the passing of Law 18 in 2003, the autonomous community of Andalusia has been implementing budgeting with a gender perspective, with the aim of correcting inequalities affecting women. The Andalusian Audit Office (AOA) analysis of the gender budgeting (GB) model applied concluded that the degree of integration of a gender perspective is insufficient. The impact of the various programmes aimed at equality have not been assessed, the objectives were too generic and homogeneous indicators are needed.This study was carried out with the financial R&D Projects. European Regional Development Fund (ERDF) and Regional Department of Economic Transformation, Industry, Knowledge and Universities Andalusia 2014-2020, Operational Program, Grant/Award Number: BSEJ-740-UGR20

Analysing and evaluating environmental information disclosure in universities: The role of corporate governance, stakeholders, and culture

Abstract Purpose – The purpose of this paper is to analyse the internal and external factors related to the disclosure of environmental information in universities which reflect the actions carried out in these universities. Design/methodology/approach – Taking as reference the first 200 universities in the Shanghai ranking, several factors associated with the degree of environmental information disclosure in universities – governance dimension, the relationship and participation of stakeholders, position and prestige as signs of the quality of the institution and cultural concern in the university’s country for the environment – are analysed. Findings – The results obtained show that the size of the leadership team, stakeholder participation, the position of the university in rankings and cultural concern in the university’s country for the environment are determining factors in the university’s environmental actions and, consequently, in their disclosure. Other factors – such as the size of the university, the level of self-financing and financial autonomy – do not affect the disclosure of environmental information. Originality/value – Scant research exists on the environmental commitments of universities; this paper aims to fill that gap. Their role as the main channel of research and as instructors of future professionals makes them points of reference in society. Research on university ranking has traditionally focussed on teaching and research results, but environmental issues are becoming increasingly important. This paper enumerates the factors that influence the dissemination of environmental information in the most prestigious universities. This research also provides an original approach by considering not only top- down but also bottom-up strategies through communication channels and the incidence of cultural factors.Funding: R&D Projects. European Regional Development Fund (ERDF) Andalusia 2014-2020 Operational Program, Grant/Award Number: B1-SEJ-387-UGR18

Gobierno corporativo y sector público: un estudio bibliométrico en las principales revistas isi

Este artículo está dirigido a analizar el Gobierno Corporativo (GC) en el área del sector público. El concepto del GC ha venido adquiriendo en los últimos años una gran importancia, convirtiéndose en un tema ampliamente estudiado desde diversos puntos de vista, especialmente en el sector privado. Este interés se pone de manifiesto en el fuerte incremento de trabajos publicados en las diversas revistas internacionales. En el sector público, el estudio del GC presenta una serie de diferencias debido a la naturaleza de las organizaciones y al diferente papel que juegan los grupos de interés, que hacen necesario su estudio en profundidad. Para tal fin, se realiza un análisis bibliométrico comprendido entre los años 2000-2008, donde se analizan las temáticas más relevantes y significativas, los autores más citados y las teorías más empleadas. Para este estudio se toman 26 revistas de diferentes áreas del conocimiento, incluidas en el Social Science Citation Index (SSCI), en las que se aborda el estudio del GC. Este trabajo permite, primero, poner de manifiesto las principales líneas de trabajo desarrolladas en un área de estudio todavía incipiente y, segundo, ver cómo los enfoques sobre la aplicación de códigos de buenas prácticas, ética corporativa y responsabilidad social difieren de los adoptados en el ámbito privado, aunque en estos trabajos pioneros el marco teórico predominante es la teoría de la agencia y no otros que de entrada podrían pensarse más adecuados, como la teoría de los stakeholders o la teoría de stewardship

The Desirability of a Future Integrated Reporting in the Study of Social and Innovative Practices

Corporate social responsibility (CSR) has been considered the materialisation of ethics in organisations. CSR practices reflect companies’ non-financial aspects, such as social and environmental issues. The proposal of an integrated report that jointly presents financial and non-financial issues would provide a global view of business activity, which will allow for analysis of the relationships and interactions among financial and non-financial resources involved in value creation, including human, social and relational, natural, and intellectual capital. If these resources are related, a report that integrates all of them would facilitate analysis. In this research, the relationship between innovation and CSR is studied. Environmental commitment may be a source of innovation (in the process of production and types of products) and involves social, relational, and intellectual capital changes. Innovation has previously been analysed from a perspective of competitiveness, necessitating a change of approach towards stakeholders that could allow us to reach a conceptual understanding of these relations. The research is empirically verified by studying a sample of 590 firm-years across 118 European companies that are leaders in sustainability, in the five-year period of 2011–2015. The results obtained show that CSR is a benchmark for addressing innovation and justifies the interest in an integrated reporting model that provides a global view of business