Olga Kanashina, Rubén Huertas Garcia, A. Jiménez-Zarco
Purpose: Social media has changed the way users interact with each other, and has become an important part of numerous lives. However, there is an increasing flow of implausible content circulating on social media, which points to the need for some categorization and regulation. This study will examine how the proliferation of fake news on social media impacts students and their choice of university. To answer this question, market research was conducted on the precedents that affect the acceptance of fake news among university students when choosing to study for a master's degree that will help them in their professional careers.Design/methodology/approach: The study used a quantitative method. A parsimonious model of causal relationships was proposed based on scales taken from the literature, assessed by a convenience sample of students, and adjusted by structural equation modelling (SEM).Findings: Results show that the parsimonious model explains 35% of fake news acceptance and that media dependency (ISMD) and parasocial interaction (PSI) are the main direct effects, while perceived media richness (PR) has a significant indirect influence on the attitude towards fake news and, consequently, on its acceptance. Furthermore, fake news literacy plays a correct moderating role with the most relevant source of influence, SNS dependency.Research limitations: A convenience sample was used, and a parsimonious model with three antecedent factors and one mediating factor was proposed. Other social factors could have been considered, including multicultural variables.Practical implications: The results point to students' expressed dependence on social networks as the main factor explaining their attitude towards fake news, negatively moderated by students' level of knowledge about the importance of this phenomenon in social networks. Therefore, it is relevant to promote knowledge about this phenomenon among students to reduce its influence on decision-making processes.Originality/value: This paper provides a novel context for the study of the proliferation of fake news on social networks: the process of choosing a university by students addicted to the news circulating on social media.
{"title":"Fake news and youngsters’ decision journey: An evaluation of the influence of misinformation on social media","authors":"Olga Kanashina, Rubén Huertas Garcia, A. Jiménez-Zarco","doi":"10.3926/ic.2312","DOIUrl":"https://doi.org/10.3926/ic.2312","url":null,"abstract":"Purpose: Social media has changed the way users interact with each other, and has become an important part of numerous lives. However, there is an increasing flow of implausible content circulating on social media, which points to the need for some categorization and regulation. This study will examine how the proliferation of fake news on social media impacts students and their choice of university. To answer this question, market research was conducted on the precedents that affect the acceptance of fake news among university students when choosing to study for a master's degree that will help them in their professional careers.Design/methodology/approach: The study used a quantitative method. A parsimonious model of causal relationships was proposed based on scales taken from the literature, assessed by a convenience sample of students, and adjusted by structural equation modelling (SEM).Findings: Results show that the parsimonious model explains 35% of fake news acceptance and that media dependency (ISMD) and parasocial interaction (PSI) are the main direct effects, while perceived media richness (PR) has a significant indirect influence on the attitude towards fake news and, consequently, on its acceptance. Furthermore, fake news literacy plays a correct moderating role with the most relevant source of influence, SNS dependency.Research limitations: A convenience sample was used, and a parsimonious model with three antecedent factors and one mediating factor was proposed. Other social factors could have been considered, including multicultural variables.Practical implications: The results point to students' expressed dependence on social networks as the main factor explaining their attitude towards fake news, negatively moderated by students' level of knowledge about the importance of this phenomenon in social networks. Therefore, it is relevant to promote knowledge about this phenomenon among students to reduce its influence on decision-making processes.Originality/value: This paper provides a novel context for the study of the proliferation of fake news on social networks: the process of choosing a university by students addicted to the news circulating on social media.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139217558","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}
Purpose: The aim of this research is to analyze the academic literature on online grocery shopping to identify a set of variables to assess by means of a validated survey the shopping habits of the population of Catalonia, starting from COVID-19, in a representative sample of the population in the 2020-2021 pandemic period.Design/methodology/approach: The methodology used for this research is qualitative and quantitative, since a validated survey is carried out with a representative sample of the population of Catalonia and subsequently, using a quantitative methodology, the answers of the questionnaire are analyzed using descriptive statistics to interpret the results and reach conclusions.Findings: More people are planning to shop online in the future because of COVID-19 than not people who have shopped online for the first time during the pandemic. Users who have increased their online grocery shopping during the pandemic also intend to use online grocery shopping in the future. Because of COVID-19, the adoption of online grocery shopping has advanced by a few years. However, it must be taken into account that the consumer still perceives risks, such as the fact that many people want to see fresh products before buying them.Originality/value: The most relevant contribution of this work is related to show how online food shopping is for customers and to value the shopping experience in times of pandemic. Thus, the results are intended to contribute to assess online grocery shopping and to detect the customer's perception of this type of shopping.
{"title":"Impact of COVID-19 on online grocery","authors":"Adrià Tuneu, Elisenda Tarrats, Núria Arimany-Serrat","doi":"10.3926/ic.2244","DOIUrl":"https://doi.org/10.3926/ic.2244","url":null,"abstract":"Purpose: The aim of this research is to analyze the academic literature on online grocery shopping to identify a set of variables to assess by means of a validated survey the shopping habits of the population of Catalonia, starting from COVID-19, in a representative sample of the population in the 2020-2021 pandemic period.Design/methodology/approach: The methodology used for this research is qualitative and quantitative, since a validated survey is carried out with a representative sample of the population of Catalonia and subsequently, using a quantitative methodology, the answers of the questionnaire are analyzed using descriptive statistics to interpret the results and reach conclusions.Findings: More people are planning to shop online in the future because of COVID-19 than not people who have shopped online for the first time during the pandemic. Users who have increased their online grocery shopping during the pandemic also intend to use online grocery shopping in the future. Because of COVID-19, the adoption of online grocery shopping has advanced by a few years. However, it must be taken into account that the consumer still perceives risks, such as the fact that many people want to see fresh products before buying them.Originality/value: The most relevant contribution of this work is related to show how online food shopping is for customers and to value the shopping experience in times of pandemic. Thus, the results are intended to contribute to assess online grocery shopping and to detect the customer's perception of this type of shopping.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135864022","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}
Purpose: In this paper, the authors analyse some of the aspects that contribute to the better performance of Mondragon Corporation compared to other cooperatives and to the rest of the companies in the Basque Country from a systemic perspective.Design/methodology/approach: First, a systematic review of the literature on the factors that could explain the higher competitiveness of Mondragon Cooperatives compared to the rest of firms has been performed. Then, a draft framework representing the existing relationship between the factors has been proposed by the authors. Then, a contrast with five experts with different perspectives of Mondragon Corporation has been made. Finally, the contributions of the experts to the proposal has allowed to obtain a final framework.Findings: A framework is proposed that links and hierarchises the factors and establishes precondition relationships between them. This framework gives a special role to the basic intercooperative agreement structure as a condition to develop intercompany synergies. Research limitations/implications: The article analyses a very specific case such as Mondragon Corporation and the testing of the framework has been made by a limited number of experts/This research adds a new perspective to a rich literature on the factors that explain Mondragon Cooperatives competitiveness.Practical implications: This article gives insights into the factors that should be considered when trying to replicate the experience of Mondragon Corporation in other socioeconomic contexts.Social Implications: This research stresses the relevance of a shared set of values as a base for the construction of strong synergetic relations between companies.Originality/value: The existing literature related to the key factors for Mondragon Cooperatives’ competitiveness analysed them from an individual factor perspective. This research advances in the knowledge to understand the systemic interrelationship between them.
{"title":"An analysis of the Mondragon case's competitiveness from a systemic perspective","authors":"Jabier Retegi, Juan Ignacio Igartua","doi":"10.3926/ic.2261","DOIUrl":"https://doi.org/10.3926/ic.2261","url":null,"abstract":"Purpose: In this paper, the authors analyse some of the aspects that contribute to the better performance of Mondragon Corporation compared to other cooperatives and to the rest of the companies in the Basque Country from a systemic perspective.Design/methodology/approach: First, a systematic review of the literature on the factors that could explain the higher competitiveness of Mondragon Cooperatives compared to the rest of firms has been performed. Then, a draft framework representing the existing relationship between the factors has been proposed by the authors. Then, a contrast with five experts with different perspectives of Mondragon Corporation has been made. Finally, the contributions of the experts to the proposal has allowed to obtain a final framework.Findings: A framework is proposed that links and hierarchises the factors and establishes precondition relationships between them. This framework gives a special role to the basic intercooperative agreement structure as a condition to develop intercompany synergies. Research limitations/implications: The article analyses a very specific case such as Mondragon Corporation and the testing of the framework has been made by a limited number of experts/This research adds a new perspective to a rich literature on the factors that explain Mondragon Cooperatives competitiveness.Practical implications: This article gives insights into the factors that should be considered when trying to replicate the experience of Mondragon Corporation in other socioeconomic contexts.Social Implications: This research stresses the relevance of a shared set of values as a base for the construction of strong synergetic relations between companies.Originality/value: The existing literature related to the key factors for Mondragon Cooperatives’ competitiveness analysed them from an individual factor perspective. This research advances in the knowledge to understand the systemic interrelationship between them.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135865050","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}
Virginia Rincón, Pilar Zorrilla, Juan Antonio Marin-Garcia
Purpose: This paper intends to shed light on the teaching-leaning methodologies that best contribute to developing entrepreneurial competences.Design/methodology/approach: We pose an active learning model that integrates the content of three subjects from the field of marketing in a single business project. We also measure the impact of this model on entrepreneurial competences through a validated questionnaire. The measurement instrument includes the short FINCODA questionnaire version to assess innovative behaviour and creativity, and indicators from the GEM survey on entrepreneurial perceptions for assessment of entrepreneurial spirit.Findings: The results show a slightly positive effect on creativity and innovation capacity but that some active models may not be sufficient to develop skills linked to starting up projects or risk-taking.Originality/value: It seems reasonable to consider rethinking the teaching-learning model used with marketing students in order to boost greater development of their entrepreneurial capacity. Setting up systems that promote greater engagement between universities and social, cultural or business agents in their area could foster entrepreneurial competences. This paper contribute to the debate on education policies that drive entrepreneurship and the possibility of designing new education models.
{"title":"The impact of active learning on entrepreneurial capacity","authors":"Virginia Rincón, Pilar Zorrilla, Juan Antonio Marin-Garcia","doi":"10.3926/ic.2297","DOIUrl":"https://doi.org/10.3926/ic.2297","url":null,"abstract":"Purpose: This paper intends to shed light on the teaching-leaning methodologies that best contribute to developing entrepreneurial competences.Design/methodology/approach: We pose an active learning model that integrates the content of three subjects from the field of marketing in a single business project. We also measure the impact of this model on entrepreneurial competences through a validated questionnaire. The measurement instrument includes the short FINCODA questionnaire version to assess innovative behaviour and creativity, and indicators from the GEM survey on entrepreneurial perceptions for assessment of entrepreneurial spirit.Findings: The results show a slightly positive effect on creativity and innovation capacity but that some active models may not be sufficient to develop skills linked to starting up projects or risk-taking.Originality/value: It seems reasonable to consider rethinking the teaching-learning model used with marketing students in order to boost greater development of their entrepreneurial capacity. Setting up systems that promote greater engagement between universities and social, cultural or business agents in their area could foster entrepreneurial competences. This paper contribute to the debate on education policies that drive entrepreneurship and the possibility of designing new education models.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135865060","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}
Vanessa Rodriguez-Lora, Alejandro Valencia Arias, J. Brand-Ortiz
Purpose: Studies into organisational management are considered key to understanding the characteristics of the organisational fabric in general, and administrative managers’ capacity for reflection is particularly relevant to achieving a more intricate and in-depth comprehension of the organisational context. Nonetheless, despite the importance of such studies, there is a lack of alignment in the specialised literature and no review articles that allow us to identify research trends in the field. The purpose of this paper is, thus, to identify the main research trends in the literature on organisational management. Design/methodology: We conducted a bibliometric analysis with 457 articles following the PRISMA Statement guidelines, which is why we specified the inclusion and exclusion criteria, data sources, search strategy, and the data collection and selection processes we employed. Findings: The increasingly growing amount of research done on the topic is evidence of its significance. Using quality and quantity indicators, we were able to identify the most productive authors, journals, and countries in the field. Also, by means of a keyword analysis, we identified the most relevant research trends and classified them per year. According to the results of such analysis, organisational performance and organisational culture are currently the most influential topics, and themes related to transformational leadership are likely to be increasingly used in future research. Originality/value: This study identifies the concepts that have been most prominent and that are outlined as crucial for the research agenda or future work in the field, which would allow organisations to be aligned with the Industry 4.0 trends.
{"title":"Research trends in the field of organisational management: A bibliometric analysis","authors":"Vanessa Rodriguez-Lora, Alejandro Valencia Arias, J. Brand-Ortiz","doi":"10.3926/ic.2180","DOIUrl":"https://doi.org/10.3926/ic.2180","url":null,"abstract":"Purpose: Studies into organisational management are considered key to understanding the characteristics of the organisational fabric in general, and administrative managers’ capacity for reflection is particularly relevant to achieving a more intricate and in-depth comprehension of the organisational context. Nonetheless, despite the importance of such studies, there is a lack of alignment in the specialised literature and no review articles that allow us to identify research trends in the field. The purpose of this paper is, thus, to identify the main research trends in the literature on organisational management. Design/methodology: We conducted a bibliometric analysis with 457 articles following the PRISMA Statement guidelines, which is why we specified the inclusion and exclusion criteria, data sources, search strategy, and the data collection and selection processes we employed. Findings: The increasingly growing amount of research done on the topic is evidence of its significance. Using quality and quantity indicators, we were able to identify the most productive authors, journals, and countries in the field. Also, by means of a keyword analysis, we identified the most relevant research trends and classified them per year. According to the results of such analysis, organisational performance and organisational culture are currently the most influential topics, and themes related to transformational leadership are likely to be increasingly used in future research. Originality/value: This study identifies the concepts that have been most prominent and that are outlined as crucial for the research agenda or future work in the field, which would allow organisations to be aligned with the Industry 4.0 trends.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82979089","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}
Purpose: This research presents a methodological proposal to analyse the viability of entrepreneurial projects in critical contexts of developing countries.Design/methodology/approach: The methodological proposal is applied to a case study on the integral viability analysis of a shea mill in Kumbungu (Ghana). Based on a qualitative design, different ad hoc participatory tools are implemented, such as a daily routine schedule, combined with other research techniques (focus groups, interviews, etc.).Findings: The proposal includes ten specific steps to analyse the viability of entrepreneurial projects. It involves, on the one hand, the active participation of the members of the community in order to be able to make a real analysis of their needs; and, on the other hand, an integrating analysis that allows evaluating the sustainability of the project from an economic, social and technological perspective. The methodology is applied to the start-up and management of a shea butter mill in Ghana. Some core aspects are highlighted: 1) people are considered key when making decisions, thus participatory tools (such as the daily routines workshop) can be essential in ensuring the sustainability of the enterprise; 2) the need to adapt the tools to the context. This is crucial in contexts such as Ghana, where language may be a barrier or because the illiteracy rate is high. And 3) from the methodology, it is concluded that it is necessary to prioritise the sustainability of the enterprise in general, not just efficiency.Originality/value: The research combines the classic tools of business viability analysis with those of development cooperation. In this sense, it is proposed to carry out an integral viability analysis that includes not only the economic sustainability of the project, but also the social and technological aspects and, more important, where the active participation of all the stakeholders is considered.
{"title":"Integral viability analysis of entrepreneurial projects in critical contexts: Application to the case of the management of a shea mill in Kumbungu, Ghana","authors":"Ester Guijarro, Aitana Castro, Álvaro Fernández-Baldor","doi":"10.3926/ic.2223","DOIUrl":"https://doi.org/10.3926/ic.2223","url":null,"abstract":"Purpose: This research presents a methodological proposal to analyse the viability of entrepreneurial projects in critical contexts of developing countries.Design/methodology/approach: The methodological proposal is applied to a case study on the integral viability analysis of a shea mill in Kumbungu (Ghana). Based on a qualitative design, different ad hoc participatory tools are implemented, such as a daily routine schedule, combined with other research techniques (focus groups, interviews, etc.).Findings: The proposal includes ten specific steps to analyse the viability of entrepreneurial projects. It involves, on the one hand, the active participation of the members of the community in order to be able to make a real analysis of their needs; and, on the other hand, an integrating analysis that allows evaluating the sustainability of the project from an economic, social and technological perspective. The methodology is applied to the start-up and management of a shea butter mill in Ghana. Some core aspects are highlighted: 1) people are considered key when making decisions, thus participatory tools (such as the daily routines workshop) can be essential in ensuring the sustainability of the enterprise; 2) the need to adapt the tools to the context. This is crucial in contexts such as Ghana, where language may be a barrier or because the illiteracy rate is high. And 3) from the methodology, it is concluded that it is necessary to prioritise the sustainability of the enterprise in general, not just efficiency.Originality/value: The research combines the classic tools of business viability analysis with those of development cooperation. In this sense, it is proposed to carry out an integral viability analysis that includes not only the economic sustainability of the project, but also the social and technological aspects and, more important, where the active participation of all the stakeholders is considered.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85690744","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}
Purpose: The main objective of this research is to determine if the number of days teleworked gradually influences the causal relationship between Ethical Leadership and Creativity among university-educated employees together with the aspect of their interaction. Design/methodology: To decipher this question, a simple moderation scheme is chosen. The sample is 448 workers who are evaluated online. Findings: Ethical Leadership and Creativity are related in a convex way; that is, the ethical extremes, low or high, negatively, or positively influence creative performance, in that order. In addition, the intensity of Teleworking favors the integration between Ethical Leadership and original ideas; On the other hand, when remote work is reduced to one day a week, the relationship between Ethical Leadership and Creativity is neutralized. Finally, the self-perception of Creativity is lower in the female gender. Research limitations/implications: It is a cross-sectional study, but the results can be transferred to the entire Colombian energy industry since the sample was taken at different stages and obtained from various sources. Future research can delve into the e-ethics role of ethical leadership. Practical implications: The transition from conventional to electronic leadership needs to be influenced by strong ethical values to avoid leadership styles such as intrusive or abusive leadership that do not consider employee welfare as a priority. In addition, hybrid work alternatives that combine remote days with on-site days make it essential to consider that very low-intensity Teleworking substantially reduces individual Creativity. Social implications: The public energy industries in underdeveloped countries whose main mission is to serve the neediest social spheres cannot take their eyes off the common interest. When this happens, corruption proliferates, and inequalities widen. Originality/
{"title":"Ethical leadership and creativity in employees with University education: The moderating effect of high intensity telework","authors":"Carlos Santiago Torner","doi":"10.3926/ic.2238","DOIUrl":"https://doi.org/10.3926/ic.2238","url":null,"abstract":"Purpose: The main objective of this research is to determine if the number of days teleworked gradually influences the causal relationship between Ethical Leadership and Creativity among university-educated employees together with the aspect of their interaction. Design/methodology: To decipher this question, a simple moderation scheme is chosen. The sample is 448 workers who are evaluated online. Findings: Ethical Leadership and Creativity are related in a convex way; that is, the ethical extremes, low or high, negatively, or positively influence creative performance, in that order. In addition, the intensity of Teleworking favors the integration between Ethical Leadership and original ideas; On the other hand, when remote work is reduced to one day a week, the relationship between Ethical Leadership and Creativity is neutralized. Finally, the self-perception of Creativity is lower in the female gender. Research limitations/implications: It is a cross-sectional study, but the results can be transferred to the entire Colombian energy industry since the sample was taken at different stages and obtained from various sources. Future research can delve into the e-ethics role of ethical leadership. Practical implications: The transition from conventional to electronic leadership needs to be influenced by strong ethical values to avoid leadership styles such as intrusive or abusive leadership that do not consider employee welfare as a priority. In addition, hybrid work alternatives that combine remote days with on-site days make it essential to consider that very low-intensity Teleworking substantially reduces individual Creativity. Social implications: The public energy industries in underdeveloped countries whose main mission is to serve the neediest social spheres cannot take their eyes off the common interest. When this happens, corruption proliferates, and inequalities widen. Originality/","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84365922","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}
Purpose: This work investigates the relationships between stock exchange crashes and accounting scandals.Design/methodology: We analyze the main accounting scandals and stock exchange crashes that occurred between 1980 and 2020. Findings: First of all, it was verified that a stock market crash occurred in the years in which most of the accounting scandals took place (or within the next three years). This evidence is consistent with much of the previous literature. Second, an average of 5.4 years has been estimated as the period of time that elapses between the time a company starts engaging in accounting deception and the moment when it is discovered and the scandal breaks out. Third, it has been found that accounting deception is more likely to occur in years with stock market crashes and in the years immediately following. The literature review revealed no evidence supporting the two latter hypotheses.Research limitations/implications: This exploratory work has several limitations. First of all, only scandals that have been reported on websites in Spanish and English have been analyzed. Therefore, the sample may be biased, giving more weight to companies from Anglo-Saxon and Spanish-speaking countries. Second, the sample was made up of a small number of companies (53), which are those that have met the search criteria used.Practical implications: The findings of this work are relevant today, since a major stock exchange crash has occurred as a result of the coronavirus. Therefore, if the pattern of the most recent decades is repeated, it would be expected that more accounting scandals will come to light in the coming years.Social implications: The conclusions obtained are of great relevance for the different users of the financial information from companies, and also for auditors, consultants and supervisory bodies, since due to the stock exchange crash triggered by COVID-19, they will need to exercise extreme caution in the coming years in relation to financial information.Originality/value: The work provides evidence on the relationship between stock market crashes and accounting scandals, which is a highly relevant topic. The literature review revealed no study using the same methodology or a similar sample of companies.
{"title":"Relationship among economic crisis, stock market crashes and accounting scandals","authors":"Pilar Lloret Millan, Núria Arimany Serrat","doi":"10.3926/ic.2228","DOIUrl":"https://doi.org/10.3926/ic.2228","url":null,"abstract":"Purpose: This work investigates the relationships between stock exchange crashes and accounting scandals.Design/methodology: We analyze the main accounting scandals and stock exchange crashes that occurred between 1980 and 2020. Findings: First of all, it was verified that a stock market crash occurred in the years in which most of the accounting scandals took place (or within the next three years). This evidence is consistent with much of the previous literature. Second, an average of 5.4 years has been estimated as the period of time that elapses between the time a company starts engaging in accounting deception and the moment when it is discovered and the scandal breaks out. Third, it has been found that accounting deception is more likely to occur in years with stock market crashes and in the years immediately following. The literature review revealed no evidence supporting the two latter hypotheses.Research limitations/implications: This exploratory work has several limitations. First of all, only scandals that have been reported on websites in Spanish and English have been analyzed. Therefore, the sample may be biased, giving more weight to companies from Anglo-Saxon and Spanish-speaking countries. Second, the sample was made up of a small number of companies (53), which are those that have met the search criteria used.Practical implications: The findings of this work are relevant today, since a major stock exchange crash has occurred as a result of the coronavirus. Therefore, if the pattern of the most recent decades is repeated, it would be expected that more accounting scandals will come to light in the coming years.Social implications: The conclusions obtained are of great relevance for the different users of the financial information from companies, and also for auditors, consultants and supervisory bodies, since due to the stock exchange crash triggered by COVID-19, they will need to exercise extreme caution in the coming years in relation to financial information.Originality/value: The work provides evidence on the relationship between stock market crashes and accounting scandals, which is a highly relevant topic. The literature review revealed no study using the same methodology or a similar sample of companies.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73001925","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}
Purpose: During the COVID-19 global pandemic, a very significant change has occurred in the demand for basic goods, resulting from the change in the consumer needs of the population in light of a large-scale health and economic crisis. This has revealed the true importance that the agri-food supply chains (ASC) have in the design of business strategies, especially at exceptional times, when the logistics process must be robust enough to continue to ensure the supply of products. In this context, the article presents a qualitative review of the academic literature, with the aim of extracting those factors that have the greatest influence on the degree of resilience of the ASC.Design/methodology: The methodology used is the integrative review of scientific publications, with a closer focus on those specialized in the supply chain, in order to perform a critical analysis and demonstrate theory based on the existing evidence. Both the document search and the content analysis abide by rigorous, explicit criteria.Findings: The bibliographic analysis reveals that there are at least three business strategies that can be considered critical factors in the degree of resilience of the ASCs. These three strategies are: a customer-oriented business awareness;distribution models based on proximity;and cooperative practices among the factors that make up the value chains.Originality/value: In such an important historical moment as the Coronavirus pandemic, it is very appropriate to look back in order to analyze all the scientific literature that could help us to better understand the current situation. It is even more important to do so in those areas of knowledge that do not yet have a consolidated academic trajectory, such as in the case of the resilience of supply chains.
{"title":"The resilience factors of the agri-food supply chain: An integrative review of the literature in the context of the covid-19 pandemic","authors":"Oriol Montanyà, Oriol Amat","doi":"10.3926/ic.1746","DOIUrl":"https://doi.org/10.3926/ic.1746","url":null,"abstract":"Purpose: During the COVID-19 global pandemic, a very significant change has occurred in the demand for basic goods, resulting from the change in the consumer needs of the population in light of a large-scale health and economic crisis. This has revealed the true importance that the agri-food supply chains (ASC) have in the design of business strategies, especially at exceptional times, when the logistics process must be robust enough to continue to ensure the supply of products. In this context, the article presents a qualitative review of the academic literature, with the aim of extracting those factors that have the greatest influence on the degree of resilience of the ASC.Design/methodology: The methodology used is the integrative review of scientific publications, with a closer focus on those specialized in the supply chain, in order to perform a critical analysis and demonstrate theory based on the existing evidence. Both the document search and the content analysis abide by rigorous, explicit criteria.Findings: The bibliographic analysis reveals that there are at least three business strategies that can be considered critical factors in the degree of resilience of the ASCs. These three strategies are: a customer-oriented business awareness;distribution models based on proximity;and cooperative practices among the factors that make up the value chains.Originality/value: In such an important historical moment as the Coronavirus pandemic, it is very appropriate to look back in order to analyze all the scientific literature that could help us to better understand the current situation. It is even more important to do so in those areas of knowledge that do not yet have a consolidated academic trajectory, such as in the case of the resilience of supply chains.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85081963","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}
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