Making students sensitive to entrepreneurship

The aim of this paper is to present a {proposal to make students sensitive to entrepreneurship} aiming at familiarizing students to the setting up of new firms and stimulating such a course of action. This {{awareness campaign}} would take place during the student's curriculum and rest on a simulation exercise. This campaign is based on the results of a survey conducted at the Technical University of Cartagena (Spain). This study has identified some students’ aspirations to salaried employment and entrepreneurship. This survey also recognized some specific features that the campaign must integrate, in particular the need to make entrepreneurship compatible with the preparation for salaried employment. The results of this study are completed comparing them with the opinion from entrepreneurs of the same region. This comparison highlights some barriers to entrepreneurship among the students population, making it possible to complete the content of the proposed simulation exercise. This paper also highlights the absence of barriers of a psychological nature usually put forward by the literature, such as a low level of the {need for achievement or the propensity for risk-taking}.career, company, entrepreneurship, making sensitive, student

Competitive Capabilities for the Innovation and Performance of Spanish Construction Companies

This research analyses the influence of internal capabilities, identified as strategic by the literature, on the performance and innovation of Spanish construction companies during a recessionary period. Based on this, we studied whether innovative, marketing, financial, managerial, and human capabilities affect competitive success in terms of fostering innovation and the performance of firms. Empirical evidence is provided by performing survey research with a sample of 94 Spanish construction firms. The results show that firm innovation is fostered by innovative, financial, and human capabilities, and that performance is promoted by innovation, and financial and human capabilities. Human capabilities have the most important effect on both innovation and the performance of the company.We thank the anonymous reviewers for their constructive comments. This research was funded by INSTITUTO DE FOMENTO DE LA REGIÓN DE MURCIA in the framework of the SME Barometer

The effect of green strategies and eco-innovation on Mexican automotive industry sustainable and financial performance: Sustainable supply chains as a mediating variable

This work focuses on the study of how green strategies (GBS) and eco-innovation (EI) contribute to increasing sustainable and financial performance in the context of the Mexican manufacturing industry, and whether these relationships are mediated by the practices involved in sustainable supply chains (SSCs). This analysis is carried out through an empirical study of a sample of 460 companies in the automotive industry. The results reveal direct positive effects of GBS and EI on performance both, ustainable and financial. In spite of the key role played by SSC, this variable only exerts a mediating effect on the sustainable performance. Nevertheless, although the significant direct effect of sustainable supply chains on financial performance is not verified, there is an indirect effect of supply chains on financial performance through their influence on sustainable development. The findings reveal important implications for managers. They provide rational arguments (increase in performance) that should motivate companies in the Mexican automotive industry to incorporate values, standards, and actions focused on reducing the effects of their activities on the environment. These considerations will lead to a change in behavior which is better aligned with global environmental demands.Cátedra de Emprendimiento Santander-UPCT ; Doctoral studies at the Universidad Autónoma de Aguascaliente

The impact of corporate social responsibility on innovation in small and medium-sized enterprises: The mediating role of debt terms and human capital

© 2021. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/ This document is the Accepted version of a Published Work that appeared in final form in Corporate Social Responsibility and Environmental Management. To access the final edited and published work see https://doi.org/10.1002/csr.2125The aim of this paper is to study the influence of corporate social responsibility (CSR) over small and medium-sized enterprise (SME) innovation and the effect of two mediating variables, debt terms and human capital. Based on a sample of 2825 Span ish SMEs and applying a structural equations modeling, the results demonstrate that the effect of CSR on innovation is mediated by debt terms and by good human resource practices. Part of the positive effect of CSR on innovation occurs through these two variables, which, alone, positively and significantly affect innovation in SMEs. Consequently, the positive effect of CSR practices on debt terms through a decrease in asymmetric information goes further, also having repercussions on inno vation. Additionally, the suitable development of human resource practices based on strategies oriented toward CSR allow companies to carry out greater and more effi cient innovative activities. This paper contributes to the CSR literature considering the human resource management and the debt access in the relationship between CSR and innovation. The findings reveal important implications for policy makers and managers. For the former, the results show that it would be interesting to carry out actions aimed at assisting SMEs, especially those with fewer resources available, to implement a suitable CSR strategy, supporting sustainable development in SMEs. And, for the latter, CSR-oriented innovation has proven to be a valuable strategy for more efficient SMEs management because of the multiple competitive advantages it generates

Does Circular Economy Affect Financial Performance? The Mediating Role of Sustainable Sup-ply Chain Management in the Automotive Industry

The implementation of stricter sustainable policies and the tightening of environmental laws are forcing manufacturing companies, particularly those that make up the automotive industry, to make changes and improvements involving Circular Economy (CE) practices. However, CE practices do not always lead to an improvement in firm performance. This study analyzes the effects of the implementation of CE practices on the financial performance (FIP) of manufacturing companies in the automotive industry of Mexico, considering the mediating effect exerted by sustainable supply chain management (SSCM). The proposed model is validated through PLS-SEM using a sample of 460 companies. The results show that the FIP is strengthened through the implementation of the CE and that this effect is mediated by the commitment of the company to promote a better SSCM. This study contributes to the CE and SSCM theories by providing evidence about the positive effect that the implementation of these activities has on the performance of the automotive industry and how a SSCM equally exerts a direct and indirect effect on this. In the same way, managers can use this study and its results to make their operations more efficient and to demonstrate the effects of sustainability on the financial performance of the company

Influencia del tamaño, la antigüedad y el rendimiento sobre la intensidad exportadora de la PYME industrial española

Para asegurar la efectividad de un desarrollo exportador apropiado ante un entorno empresarial dinámico y complejo, las agencias públicas y los empresarios necesitan identificar las características que determinan la intensidad exportadora de una empresa. Ante esta problemática analizamos, en el marco de la Pyme industrial española, la influencia sobre la intensidad exportadora de factores generales de la empresa, como la experiencia, la formación del gerente y el tamaño; y de factores económicos como la rentabilidad, la productividad del trabajo y las oportunidades de crecimiento. Los resultados del estudio empírico muestran, para determinados sectores, efectos positivos del primer grupo de variables. Asimismo, la inclusión de las variables económicas provoca un incremento del poder explicativo del modelo.Este trabajo forma parte de un proyecto de investigación más amplio, que con el título Factores determinantes de la eficiencia y rentabilidad de las PYME en España, financia la Asociación Española de Contabilidad y Administración de Empresas

medium-sized spanish family firms

abstract: the aim of this paper is to research on organizational culture and management of family firms. We identify family-firms innovative culture and assess the relationship between organizational culture, management control systems (mCs) use and their effects on performance of sme family-firms. With this purpose, we carry out an empirical analysis on a sample of spanish smes (285 family and 151 non-family firms). Results show that (1) family-firms have a more hierarchical culture and a lesser extent of mCs use than non-family firms have, and (2) an innovative culture and the use of mCs have positive influences on family-firm performance

Innovative culture, management control systems and performance in small and medium-sized spanish family firms

El objetivo principal de este trabajo es analizar la cultura empresarialy los mecanismos de control de la gestión de la empresa familiar.Para ello, en primer lugar identificamos los distintos tipos de cultura empresarial,haciendo especial hincapié en las características de la culturainnovadora, y en segundo lugar evaluamos el efecto de la cultura empresarialy el uso de mecanismos de control de la gestión sobre el rendimientode las Pyme familiares. Con este objetivo, llevamos a cabo un análisis empíricosobre una muestra de Pymes españolas (285 empresas familiares y151 empresas no familiares). Los resultados muestran que (1) las empresasfamiliares se caracterizan por una cultura más jerárquica y por un menoruso de sistemas de control de gestión que las empresas no familiares, y (2)una cultura innovadora y el uso de sistemas de control influyen positivamentesobre el rendimiento de la empresa familiar

Ajudas públicas à inovação: uma evidência empírica da pequena e média empresa (pme) industrial do sudeste mexicano

Este trabalho tem como propósito estudar a existência de três tipos de tendências no processo de solicitação e concessão de ajudas à inovação da PME industrial no México (tendência de motivação, tendência de seleção administrativa e tendência de informação). Para isso realiza-se um estudo empírico sobre 169 PME industriais, subsidiadas e não subsidiadas. Os dados do estudo empírico foram recolhidos através de um questionário dirigido ao gerente da empresa. Os resultados mostram que as empresas que solicitam ajudas públicas contam com uma melhor tecnologia. As empresas eleitas pela Administração para outorgar as ajudas têm tecnologia forte-boa, estratégia exploradora-analisadora e uma maior proporção de exportações. Finalmente obtém-se, ao analisar a tendência de informação nas empresas que não solicitam ajudas, que as melhor informadas caracterizam-se por ter um maior grau de exportação e por serem mais antigas.L'objectif de ce travail est d'étudier l'existence de trois types d'erreur systématique dans le processus de demande et de concession d'aide à l'innovation de la PME industrielle au Mexique (erreur systématique de motivation, erreur systématique de sélection administrative et erreur systématique de l'information). Une étude empirique sur 169 PME industrielles, subventionnées et non subventionnées. Les données de l'étude empirique ont été collectées au moyen d'un questionnaire dirigé au gérant de l'entreprise. Les résultats montrent que les entreprises demandant une aide publique ont une meilleure technologie. Les entreprises sélectionnées par l'Administration pour recevoir une aide ont une technologie forte, une stratégie exploratrice d'analyse et une plus grande exportation. Finalement, l'analyse de l'erreur systématique d'information dans les entreprises qui ne demandent pas d'aide détermine que les entreprises mieux informées ont une exportation plus élevées et sont plus anciennes.Este trabajo tiene como propósito estudiar la existencia de tres tipos de sesgo en el proceso de solicitud y concesión de ayudas a la innovación a la PYME industrial en México (sesgo de motivación, sesgo de selección administrativa y sesgo de información). Para ello se realiza un estudio empírico sobre 169 PYME industriales, subvencionadas y no subvencionadas. Los datos del estudio empírico han sido recogidos a través de un cuestionario dirigido al gerente de la empresa. Los resultados muestran que las empresas que solicitan ayudas públicas cuentan con una mejor tecnología. Las empresas elegidas por la Administración para otorgar las ayudas tienen tecnología fuerte-buena, estrategia exploradora-analizadora y una mayor proporción de exportaciones. Finalmente se obtiene, al analizar el sesgo de información en las empresas que no solicitan ayudas, que las mejor informadas se caracterizan por tener un mayor grado de exportación y ser más antiguas.This work was aimed at studying three types of bias in support for innovation being requested and conceded in industrial PYMEs in México (motivation bias, selection and administrative bias and information bias). An empirical study was thus made of 169 subsidised and non-subsidised industrial PYMEs. Empirical study data was collected via a questionnaire aimed at company managers. The results showed that companies requesting public subsidies had better technology. The firms chosen by the Administration for subsidies to be awarded to had strong-good technology, explorer-analyser strategy and a higher percentage of exports. It was also found on analysing information bias in the firms which did not request support that the best informed were characterised by exporting more and being olde

La opinión de los alumnos sobre el uso de técnicas de aprendizaje cooperativo en la docencia de contabilidad

[SPA]El Espacio Europeo de Educación Superior está motivando y promoviendo un papel activo del alumno en su proceso de aprendizaje. En este contexto las Técnicas de Aprendizaje Cooperativo suponen unos instrumentos útiles para el desarrollo de competencias específicas y transversales. El objetivo de este trabajo es exponer los resultados obtenidos de la implantación de técnicas de aprendizaje cooperativo en una asignatura de la materia contabilidad. En concreto, estas técnicas se han utilizado en la docencia de la asignatura “Análisis de los Estados Financieros” que se imparte en cuarto curso de la licenciatura en Administración y Dirección de Empresas en la Facultad de Ciencias de la Empresa de la Universidad Politécnica de Cartagena en el curso académico 2010-2011. Para ello se ha elaborado una encuesta de opinión a los alumnos del curso. Los resultados muestran que el uso de estas técnicas ha fomentado una actitud positiva hacia la materia por parte del alumno. [ENG]The European University context is encouraging and promoting an active role of students in their learning process. In this context, cooperative learning techniques represent useful tools for developing specific skills and cross. The aim of this paper is to present the results of the implementation of cooperative learning techniques in an accounting subject. In particular, these techniques have been used in teaching the course "Analysis of Financial Statements" that is taught in fourth year of the Bachelor of Business Administration at the Faculty of Business Sciences at the Polytechnic University of Cartagena during the academic year 2010-2011. We have developed an opinion survey, launched to current students. The results show that the use of these techniques has fostered a positive attitude toward the subject by the student.Campus Mare Nostrum, Universidad Politécnica de Cartagena, Universidad de Murcia, Región de Murci