Games in the classroom? Analysis of their effects on financial accounting marks in higher education

© 2021. © 2021 The Authors. Published by Elsevier Ltd.. This document is made available under the CC-BY 4.0 license http://creativecommons.org/licenses/by /4.0/ This document is the Accepted version of a Published Work that appeared in final form in The International Journal of Management Education. To access the final edited and published work see https://doi.org/10.1016/j.ijme.2021.100584The purpose of this study is to examine Kahoot! in higher education, specifically in subjects of financial accounting, and explore if its use means higher marks. We analyze the marks of 232 students of Financial Accounting of the Business and Management Degree of the University of Murcia (Spain). The sample comprises two groups of students, depending on whether or not games are used in the classroom, and the marks of the continuous assessment exercises, the final exam, and the final mark in the subject are compared to check if there are differences between groups. This means that we finally analyze a database of 794 marks. The results indicate that students who played get better academic results than those who did not use Kahoot! The current pandemic situation has changed the way of teaching and at university, it is mainly virtual, which can make teaching and learning more tedious and less motivating. For this reason, the use of gamification can be easily implemented in order to avoid all these inconveniences and positively affect the students’ marks

Corporate Social Responsibility as a vehicle for ensuring the survival of construction SMEs. The mediating role of job satisfaction and innovation

©. 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 IEEE TRANSACTIONS ON ENGINEERING MANAGEMENT. To access the final edited and published work see https://doi.org/r 10.1109/TEM.2021.3114441The purpose of this article is to analyze the effect of corporate social responsibility (CSR) on performance through the mediating role of job satisfaction and innovation in a sample of 503 Spanish SMEs construction. Developing a partial least squares structural equation modeling (PLS-SEM) to test our hypotheses, the results provide evidence that performance is influenced by CSR, job satisfaction, and innovation. These effects are not only direct and positive but, indirect effects which allow the positive effects of CSR to be enhanced are also obtained. This article by empir ically examining the relationship between CSR, job satisfaction, innovation, and performance provides an essential contribution to the literature by filling a gap related to the direct effect of CSR on performance, and the indirect effect by the mediation of job satisfaction and innovation. The findings show significant implications for policymakers and managers. The findings can help managers to invest in CSR, which, by improving the well-being of their employees and the innovative capacity of their company, will lead to better performance and the capacity to adapt to the current changing environment. In addition, our results provide evidence that SMEs with fewer resources should be able to count on public support to carry out CSR practices

El proceso de armonización contable en latinoamérica: camino hacia las normas internacionales

Nowadays, after the agreement signed between the IASB and the IOSCO in 1995, together with the actual convergence plan between the IASB and the FASB in 2002, the harmonisation process is in a state of effervescence, advancing in order to establish just one set of accounting standards that could be used for both domestic and cross-border financial reporting. For decades, leading accounting theories have advocated the harmonization of accounting principles world-wide to end the confusion and lack of comparability. In recent years, there has been a clear trend towards International Accounting Standards (now known as International Financial Reporting Standards-IFRS) as the single body of internationally accepted accounting standards. In this context, the objective of this article is to analyze the efforts made in the accounting harmonization process in Latin America to achieve the convergence of accounting standards. This research focuses on the Economic, Accounting, and Administration MERCOSUR Integration Group - GIMCEA and on the American Free Trade Agreement Committee for Cooperation on Financial Reporting Matters - AFTA. The article studies the four major economies in this region: Argentina, Brazil (countries from GIMCEA), Chile and Mexico (countries from AFTA), because they have already achieved results. To progress toward the elimination of significant differences in accounting standards, we analyze and compare the standards of these four countries with global standards, IFRS and US-GAAP, to determine areas of significant discrepancies where progress might be made in harmonizing accounting standards.Actualmente, tras el acuerdo firmado en 1995 entre el IASB y la IOSCO, junto con el plan de convergencia establecido entre el IASB y el FASB en 2002, el proceso de armonización contable se encuentra en un momento de enorme efervescencia. Durante las últimas décadas, numerosos organismos han participado activamente en el proceso de mejora de la comparabilidad de la información financiera de todas las empresas que actúan en un mismo mercado globalizado. Recientemente, la tendencia observada es hacia las Normas Internacionales de Contabilidad (que ahora han pasado a denominarse International Financial Reporting Standards) como único conjunto de normas de contabilidad aceptadas a escala internacional. En este contexto, el objetivo de este trabajo es analizar el proceso de armonización contable en América Latina, detallando los esfuerzos realizados para lograr la convergencia de las normas contables. Para ello, se cree conveniente centrar en las principales contribuciones llevadas a cabo por dos grupos que a fechas actuales han alcanzado resultados: el Grupo de Integración del MERCOSUR de Contabilidad, Economía y Administración - GIMCEA y el Comité para la Cooperación en Asuntos de Informes Financieros del Tratado de Libre Comercio de Norteamérica - AFTA, analizando el proceso en los países que han establecido mecanismos formales para lograr la convergencia: Argentina y Brasil (miembros del GIMCEA), Chile y México (miembros del AFTA). Una vez expuestos los modelos armonizadores de los diferentes países, se cree conveniente realizar un estudio comparativo de los tratamientos contables dispares existentes entre las normas internacionales del IASB, los principios contables americanos del FASB, y las normas contables Latinoamericanas (Argentinas, Brasileñas, Chilenas y Mexicanas), determinando las áreas en las que es preciso continuar avanzando para lograr la convergencia de normas contables

Disentangling the effect of ICT adoption on SMEs performance: The mediating roles of Corporate Social Responsibility and Innovation

©2022. This manuscript version is made available under the CC-BY 4.0 license http://creativecommons.org/licenses/by/4.0/ This document is the Submitted, Accepted, Published, version of a Published Work that appeared in final form in OeconomiA copernicana. To access the final edited and published work see https://doi.org/10.24136/oc.2022.024Research background: The literature on the effects of Information and Communication Technologies (ICT) on performance is extensive and shows a significant positive effect. Likewise, the use of ICT to facilitate and report on Corporate Social Responsibility (CSR) practices implement-ed by Small and Medium Enterprises (SMEs) contributes to improve business performance. Moreover, through innovative activities, firms also obtain competitive advantages that impact positively on their performance, even more so when they are impacted by CSR. For this reason, it is expected that the adoption of ICTs in companies through a CSR-oriented strategy will increase their impact on business performance. Purpose of the article: This article tries to examine how ICT affects SMEs’ performance through CSR and innovation. Methods: We tested our hypotheses using a sample of 2,825 Spanish SMEs and by applying a Partial Least Squares Path Modeling (PLS-PM) with a double confirmatory and predictive purpose: to identify the causal relationships between latent variables, and to evaluate the ability of the model to make predictions for individual cases. Findings & value added: The results show that CSR-oriented ICT impacts innovation by changing strategies and business model in companies. Moreover, the implementation of CSR practices gave them competitive advantages to increase their performance. We highlight how innovation gives companies greater capacity to respond to changes in their environment and how innovation positively impacts the link between CSR and performance. Finally, our research makes two significant contributions to the literature by incorporating two sequential mediating effects into the model. On the one hand, the indirect effect of ICT on innovation through CSR. On the other hand, the indirect effect of CSR on SME performance through innovation

Exploring the effect of professionalization, risk-taking and technological innovation on business performance

©2022. This manuscript version is made available under the CC-BY 4.0 license http://creativecommons.org/licenses/by/4.0/ This document is the Published version of a Published Work that appeared in final form in PLOS ONE. To access the final edited and published work see https://doi.org/10.1371/journal.pone.0263694The aim of this paper is to analize the influence of professionalization over firm’s performance and the effect of two mediating variables, risk-taking and technological innovation. A total of 310 Spanish SMEs were surveyed, and the study was conducted using partial least squares path modelling (PLS-SEM) technique. The findings showed that firm’s performance is influenced by professionalization, risk-taking and technological innovation. These effects are not only direct and positive, but there are also important indirect effects that reinforce the positive effects of professionalization on firm’s performance. This research contributes to the literature on professionalization considering mediating effects of risk-taking and technological innovation in the relationship between professionalization and firm’s performance. The results provide interesting implications for theory and practice, indicating how companies can orient their strategies with the aim of gaining competitive advantage in order to increase their performance

The business digitalization process in SMEs from the implementation of e-commerce: An empirical analysis

©. This manuscript version is made available under the CC-BY 4.0 license http://creativecommons.org/licenses/by/4.0/ This document is the Published, version of a Published Work that appeared in final form in [Journal of Theoretical and Applied Electronic Commerce Research]. To access the final edited and published work see[https://doi.org/10.3390/jtaer18040086]The main objective of this research is to carry out a comprehensive analysis of how e-commerce affects the performance of small and medium-sized enterprises (SMEs) in Mexico. This study will pay special attention to the role of business digitalization and the optimization of operational processes in this context. Our research involved creating a partial least squares structural equation model (PLS-SEM) to examine our hypotheses. According to our research, incorporating e-commerce, digitalizing business processes, and improving operational efficiency significantly contribute to corporate performance. Our results show direct effects that, together with indirect effects of business digitalization and operational efficiency, enhance the positive influence of online commerce. This research fills a gap in the literature by investigating the relationship between ecommerce, business digitalization, operational efficiency, and business performance. It provides essential insights into the direct impact of e-commerce on corporate performance and the indirect impact through the mediation of business digitalization and operational efficiency. The results show significant implications for business managers, as the findings can help them to invest in technologies that foster e-commerce, which, by improving business digitalization and operational efficiency, will result in better corporate performance and the ability to adapt to today’s turbulent environmen

Unlocking sustainable competitive advantage: exploring the impact of technological innovations on performance in Mexican SMEs within the tourism sector

©. This manuscript version is made available under the CC-BY 4.0 license http://creativecommons.org/licenses/by/4.0/ This document is the Published, version of a Published Work that appeared in final form in [Environment, Development and Sustainability]. To access the final edited and published work see[https://doi.org/10.1007/s10668-023-04025-y]This research inquiry explores the interplay between environmentally sustainable practices, technological innovations and small- and medium-sized enterprises (SMEs) performance in Mexico’s tourism sector. The tourism industry in Mexico holds immense economic signifcance, contributing signifcantly to employment and revenue generation. However, the sector also faces challenges related to environmental sustainability. Thus, the objective of this research is to assess how the integration of sustainable environmental practices infuences the operational outcomes of SMEs. Furthermore, it also aims to conclude the role of technological innovation, Information and Communication Technology (ICT), digitalization and gender in this relationship. A structural equation modeling approach was applied to a sample of 797 Mexican SMEs in the tourism sector. Our fndings provide evidence of several contributions: frst, environmental sustainability practices improve performance; second, technological innovation, ICT and digitalization play a critical mediating role in specifc relationships to foster performance; fnally, incentives encourage sustainable practices related to environmental improvement, especially when the SME’s CEO is a woman. The results of this study hold practical signifcance for the SME sector, as it demonstrates that by adopting sustainable practices, SMEs can strengthen their market position, improve technological innovativeness, minimize environmental impact and capitalize on emerging business prospects

Disentangling the impact of ICT adoption on SMEs performance: the mediating roles of corporate social responsibility and innovation.

Research background: The literature on the effects of Information and Communication Technologies (ICT) on performance is extensive and shows a significant positive effect. Likewise, the use of ICT to facilitate and report on Corporate Social Responsibility (CSR) practices implemented by Small and Medium Enterprises (SMEs) contributes to improve business performance. Moreover, through innovative activities, firms also obtain competitive advantages that impact positively on their performance, even more so when they are impacted by CSR. For this reason, it is expected that the adoption of ICTs in companies through a CSR-oriented strategy will increase their impact on business performance. Purpose of the article: This article tries to examine how ICT affects SMEs? performance through CSR and innovation. Methods: We tested our hypotheses using a sample of 2,825 Spanish SMEs and by applying a Partial Least Squares Path Modeling (PLS-PM) with a double confirmatory and predictive purpose: to identify the causal relationships between latent variables, and to evaluate the ability of the model to make predictions for individual cases. Findings & value added: The results show that CSR-oriented ICT impacts innovation by changing strategies and business model in companies. Moreover, the implementation of CSR practices gave them competitive advantages to increase their performance. We highlight how innovation gives companies greater capacity to respond to changes in their environment and how innovation positively impacts the link between CSR and performance. Finally, our research makes two significant contributions to the literature by incorporating two sequential mediating effects into the model. On the one hand, the indirect effect of ICT on innovation through CSR. On the other hand, the indirect effect of CSR on SME performance through innovation

Convergencia de normas contables internacionales entre México y Estados Unidos: evidencia empírica

El objetivo de este trabajo es examinar si la adaptación de la normativa contable mexicana a las IFRS ha convertido los principios mexicanos en unas normas de mayor calidad, incrementando su comparabilidad con los US GAAP y reduciendo la manipulación de los resultados. A su vez, nos cuestionamos, de acuerdo con la Teoría de la Agencia, si las diferencias entre las variables contables calculadas bajo la normativa mexicana y americana pueden ser debidas a la interpretación oportunista de los estándares mexicanos por los managers más que a las diferencias en la normativa contable de ambos países. Los resultados sugieren que los esfuerzos para converger las normas contables han incrementado la comparabilidad del resultado contable, si bien esta convergencia se debe también al uso oportunista de la elección de los métodos contables en función de la distinta coyuntura económica

A randomized phase II study of capecitabine-based chemoradiation with or without bevacizumab in resectable locally advanced rectal cancer: clinical and biological features

Background: perioperatory chemoradiotherapy (CRT) improves local control and survival in patients with locally advanced rectal cancer (LARC). The objective of the current study was to evaluate the addition of bevacizumab (BEV) to preoperative capecitabine (CAP)-based CRT in LARC, and to explore biomarkers for downstaging. Methods: patients (pts) were randomized to receive 5 weeks of radiotherapy 45 Gy/25 fractions with concurrent CAP 825 mg/m2 twice daily 5 days per week and BEV 5 mg/kg once every 2 weeks (3 doses) (arm A), or the same schedule without BEV (arm B). The primary end point was pathologic complete response (ypCR: ypT0N0). Results: ninety pts were included in arm A (44) or arm B (46). Grade 3-4 treatment-related toxicity rates were 16% and 13%, respectively. All patients but one (arm A) proceeded to surgery. The ypCR rate was 16% in arm A and 11% in arm B (p =0.54). Fifty-nine percent vs 39% of pts achieved T-downstaging (arm A vs arm B; p =0.04). Serial samples for biomarker analyses were obtained for 50 out of 90 randomized pts (arm A/B: 22/28). Plasma angiopoietin-2 (Ang-2) levels decreased in arm A and increased in arm B (p <0.05 at all time points). Decrease in Ang-2 levels from baseline to day 57 was significantly associated with tumor downstaging (p =0.02). Conclusions: the addition of BEV to CAP-based preoperative CRT has shown to be feasible in LARC. The association between decreasing Ang-2 levels and tumor downstaging should be further validated in customized studies