Purpose: The aim of this study is to analyse the prevalence of the staffing policies associated with the characteristics of the two basic types of organisational configurations identified by Institutional theory (Professional Partnership and Managed Professional Business), or conversely, if they have been evolving as a consequence of contextual factors and trends.Design/methodology/approach: Exploratory research was performed through the case study method. Six case studies were conducted in Spanish affiliates of leading multinational management consulting firms.Findings: Our analysis revealed that the staffing policies and practices of the companies differ significantly. It was further deduced that the origin of companies and the practice of activities other than business consulting could influence their staffing policies. It is concluded that mixed models do exist nowadays and that the origin of companies largely determines their policies.Research limitations/implications: Cultural factors among countries could influence HRM policies and practices. Furthermore, the size of companies could determine (or limit) the implementation of certain staffing policies. The study could be extended to a sample of consulting companies of various sizes and countries to enrich the resultsPractical implications: For HR managers, knowing the staffing policies at these major companies is a benchmark of HRM effectiveness to be applied to their own companies. In particular, these cases are relevant for other knowledge intensive organizations.Originality/value: The paper provides current empirical evidence on the HRM staffing policies of leading consulting firms and their evolution
{"title":"Staffing policies of leading professional service firms","authors":"C. Martínez-Costa, M. Mas-Machuca, Jordi Olivella","doi":"10.3926/IC.1370","DOIUrl":"https://doi.org/10.3926/IC.1370","url":null,"abstract":"Purpose: The aim of this study is to analyse the prevalence of the staffing policies associated with the characteristics of the two basic types of organisational configurations identified by Institutional theory (Professional Partnership and Managed Professional Business), or conversely, if they have been evolving as a consequence of contextual factors and trends.Design/methodology/approach: Exploratory research was performed through the case study method. Six case studies were conducted in Spanish affiliates of leading multinational management consulting firms.Findings: Our analysis revealed that the staffing policies and practices of the companies differ significantly. It was further deduced that the origin of companies and the practice of activities other than business consulting could influence their staffing policies. It is concluded that mixed models do exist nowadays and that the origin of companies largely determines their policies.Research limitations/implications: Cultural factors among countries could influence HRM policies and practices. Furthermore, the size of companies could determine (or limit) the implementation of certain staffing policies. The study could be extended to a sample of consulting companies of various sizes and countries to enrich the resultsPractical implications: For HR managers, knowing the staffing policies at these major companies is a benchmark of HRM effectiveness to be applied to their own companies. In particular, these cases are relevant for other knowledge intensive organizations.Originality/value: The paper provides current empirical evidence on the HRM staffing policies of leading consulting firms and their evolution","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"60 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80264509","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 paper analyses the foundations of trust in a context of bounded rationality to arrive to the conclusion that for trust to be necessary is because individuals are bounded rational.Design/methodology/approach: Building on previous theoretical work we conceptually develop the reasoning involved to arrive deductively that bounded rationality provides a rationale for the concept of trust that goes beyond a calculative notion.Findings: We show that there are four reasons for trust to exist and that people assess probabilities to each in order to determine whether to trust a recipient, depending on each of the four. We also add to previous work and show how bounded rationality provides additional arguments to show how competence, value systems and unselfishness are necessary to underpin trust. We provide additional foundations to their three factors and we, focused on bounded rationality. We add the development of virtue as a crucial fourth aspect, which supports the argument that trust can be reinforced between people and developed through time.Originality/value: The concept of trust has been analyzed empirically, but it lacks some theoretical foundations to show under which assumptions trust is a requirement that goes beyond mere calculations, and can be developed or not through time. We also introduce how the concept of virtue has a major role in trust development.
{"title":"Trust under bounded rationality: Competence, value systems, unselfishness and the development of virtue","authors":"Natàlia Cugueró, Josep M. Rosanas","doi":"10.3926/IC.1407","DOIUrl":"https://doi.org/10.3926/IC.1407","url":null,"abstract":"Purpose: This paper analyses the foundations of trust in a context of bounded rationality to arrive to the conclusion that for trust to be necessary is because individuals are bounded rational.Design/methodology/approach: Building on previous theoretical work we conceptually develop the reasoning involved to arrive deductively that bounded rationality provides a rationale for the concept of trust that goes beyond a calculative notion.Findings: We show that there are four reasons for trust to exist and that people assess probabilities to each in order to determine whether to trust a recipient, depending on each of the four. We also add to previous work and show how bounded rationality provides additional arguments to show how competence, value systems and unselfishness are necessary to underpin trust. We provide additional foundations to their three factors and we, focused on bounded rationality. We add the development of virtue as a crucial fourth aspect, which supports the argument that trust can be reinforced between people and developed through time.Originality/value: The concept of trust has been analyzed empirically, but it lacks some theoretical foundations to show under which assumptions trust is a requirement that goes beyond mere calculations, and can be developed or not through time. We also introduce how the concept of virtue has a major role in trust development.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"4 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84116762","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 paper aims to explore the way in which three indigenous social enterprises from Guatemala, Mexico and Peru, solve the paradox of simultaneously producing social and economic value, which creates organizational tensions.Design/methodology/approach: This research follows a qualitative method based on a case study research strategy. Three different data collection techniques are applied: Analysis of internal reports, direct observation, and semi-structured interviews with relevant stakeholder, mainly employees and managers.Findings: Indigenous social enterprises deal with organizational tensions by adopting different organizational structures and privileging one dimension over the other (social or economic) in decision making Social implications. Indigenous social enterprises generate quality of life and reduce historical exclusion patterns by strengthening local economy dynamics through social innovation.Originality/value: Social innovations, appreciated in different organizational structures, contribute to alleviate the tension that arises from managing entities with double purpose. Also, this research provides evidence of how marginalized groups can overcome exclusion and poverty conditions by creating indigenous social enterprises.
{"title":"Profits and purpose: Organizational tensions in social enterprises","authors":"Mario Vázquez-Maguirre, Luis Portales","doi":"10.3926/IC.1208","DOIUrl":"https://doi.org/10.3926/IC.1208","url":null,"abstract":"Purpose: This paper aims to explore the way in which three indigenous social enterprises from Guatemala, Mexico and Peru, solve the paradox of simultaneously producing social and economic value, which creates organizational tensions.Design/methodology/approach: This research follows a qualitative method based on a case study research strategy. Three different data collection techniques are applied: Analysis of internal reports, direct observation, and semi-structured interviews with relevant stakeholder, mainly employees and managers.Findings: Indigenous social enterprises deal with organizational tensions by adopting different organizational structures and privileging one dimension over the other (social or economic) in decision making Social implications. Indigenous social enterprises generate quality of life and reduce historical exclusion patterns by strengthening local economy dynamics through social innovation.Originality/value: Social innovations, appreciated in different organizational structures, contribute to alleviate the tension that arises from managing entities with double purpose. Also, this research provides evidence of how marginalized groups can overcome exclusion and poverty conditions by creating indigenous social enterprises.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"27 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84369794","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: To conduct a transnational study of universities’ mission statements (MS) through content analysis to identify characteristics related to language (e.g. number of words, the most and least frequently used words) and if those characteristics are related to universities’ location, size, focus, research output, age band and status (i.e. private or public). Design/methodology/approach: Content analysis by using Voyant Tools.Findings: The main results showed: (1) a necessity for self-awareness; (2) an overall emphasis on society and students, as stakeholders; (3) there were no discernible similarities in terms between firms and universities; (4) MS tend to be longer in universities from Asia and shorter from Europe; (5) the absence of quantitative elements; (6) small universities prioritized knowledge over research; (7) the youngest universities tend to use more of the least frequently used terms; (8) public universities emphasized students and private universities emphasized education; and (9) the private sector has a noticeable interest in the society and the public sector on community.Research limitations/implications: Sub-samples of certain regions should more inclusive in further studies. Considering that the mean sample of MS studies was 89.6, this study used a sample more than two times larger. Although, the African (4) and Latin-American (5) samples were not significant compared with European (94) or North American (79) subsamples. Thus, further studies should consider a more-inclusive ranking in research databases than the QS world university ranking.Practical implications: University planning offices can use these results and the digital database to construct a global outlook on MS trends or uncommonly used terms to define the purpose of their university and future course of action, embrace an overall isomorphism, or seek a distinctive strategy to differentiate their institution from others. In addition, this research can be used by strategic planning scholars to conduct regionally or nationally focused studies.Social Implications: Universities’ MS serve as public pronouncements of their purpose, ambition, and values. In this study, we presented and analyzed the contents of those purposes, in which mission-oriented universities, some of them as global influencers, seek to perform in multiple levels of importance for every country (i.e. education, research, and services with both private and public sectors and the community).Originality/value: Most of the previous studies are restricted to national contexts and based on reduced samples with no open access digital data. In this study we considered a wide sample of universities from Europe, North America, Asia, Oceania, Latin America and Africa; and delivered a digital open access database of MS from those universities.
{"title":"Mission statements of universities worldwide: Text mining and visualization","authors":"Julián David Cortés Sánchez","doi":"10.3926/ic.1258","DOIUrl":"https://doi.org/10.3926/ic.1258","url":null,"abstract":"Purpose: To conduct a transnational study of universities’ mission statements (MS) through content analysis to identify characteristics related to language (e.g. number of words, the most and least frequently used words) and if those characteristics are related to universities’ location, size, focus, research output, age band and status (i.e. private or public). Design/methodology/approach: Content analysis by using Voyant Tools.Findings: The main results showed: (1) a necessity for self-awareness; (2) an overall emphasis on society and students, as stakeholders; (3) there were no discernible similarities in terms between firms and universities; (4) MS tend to be longer in universities from Asia and shorter from Europe; (5) the absence of quantitative elements; (6) small universities prioritized knowledge over research; (7) the youngest universities tend to use more of the least frequently used terms; (8) public universities emphasized students and private universities emphasized education; and (9) the private sector has a noticeable interest in the society and the public sector on community.Research limitations/implications: Sub-samples of certain regions should more inclusive in further studies. Considering that the mean sample of MS studies was 89.6, this study used a sample more than two times larger. Although, the African (4) and Latin-American (5) samples were not significant compared with European (94) or North American (79) subsamples. Thus, further studies should consider a more-inclusive ranking in research databases than the QS world university ranking.Practical implications: University planning offices can use these results and the digital database to construct a global outlook on MS trends or uncommonly used terms to define the purpose of their university and future course of action, embrace an overall isomorphism, or seek a distinctive strategy to differentiate their institution from others. In addition, this research can be used by strategic planning scholars to conduct regionally or nationally focused studies.Social Implications: Universities’ MS serve as public pronouncements of their purpose, ambition, and values. In this study, we presented and analyzed the contents of those purposes, in which mission-oriented universities, some of them as global influencers, seek to perform in multiple levels of importance for every country (i.e. education, research, and services with both private and public sectors and the community).Originality/value: Most of the previous studies are restricted to national contexts and based on reduced samples with no open access digital data. In this study we considered a wide sample of universities from Europe, North America, Asia, Oceania, Latin America and Africa; and delivered a digital open access database of MS from those universities.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"93 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2018-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81013345","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}
Object: To analyse the framework within which the informal labour market operates and the social implications of this market by conducting a case study of sub-Saharan scrap metal waste pickers – chatarreros – in the city of Barcelona. Design/methodology: The study compares and contrast theoretical findings drawn from the literature about informal work and the social and living conditions of Barcelona’s chatarreros . Our primary data are collected from twelve interviews (ten with scrap metal waste pickers and two with neighbourhood leaders) and from ethnographic fieldwork conducted between February and August 2013. Contributions / results: Barcelona, in common with many other cities in the northern hemisphere, has experienced a growth in informal work directly linked to the tourism sector, the city’s main economic activity. This growth was especially marked in the Great Recession (2008-2015). Traditionally, informal workers have been systematically ignored, recognition being saved solely for those legally or formally employed. But the major economic changes of the last 20 years have led to the transformation of labour markets and to the segmentation and precarisation of work, and with it the growth of the informal sector. Here, we analyse three elements that are critical for understanding this sector: recognition of work, its capitalisation and the relation between the individual and work. Limitations: This study, for reasons of space, limits itself to an examination of one group of informal workers in Barcelona, namely the chatarreros ; however, there are many other groups that are worthy of study, including, the city’s street vendors, and street artists: buskers, living statues, caricaturists, etc. Originality/added value: The study serves to fill the gap in knowledge regarding the reality of informal work and its social consequences. Specifically, it facilitates understanding of the theoretical concept of informality, illustrating, by means of a case study of informal recyclers or scrap metal waste pickers, the economic and social condition of informal immigrant workers characterised by poverty, discrimination, disembeddedness and subsistence.
{"title":"An analysis of informal work: The case of SubSaharan scrap metal waste pickers in the city of Barcelona","authors":"V. Climent, Julián Porras Bulla","doi":"10.3926/IC.1335","DOIUrl":"https://doi.org/10.3926/IC.1335","url":null,"abstract":"Object: To analyse the framework within which the informal labour market operates and the social implications of this market by conducting a case study of sub-Saharan scrap metal waste pickers – chatarreros – in the city of Barcelona. Design/methodology: The study compares and contrast theoretical findings drawn from the literature about informal work and the social and living conditions of Barcelona’s chatarreros . Our primary data are collected from twelve interviews (ten with scrap metal waste pickers and two with neighbourhood leaders) and from ethnographic fieldwork conducted between February and August 2013. Contributions / results: Barcelona, in common with many other cities in the northern hemisphere, has experienced a growth in informal work directly linked to the tourism sector, the city’s main economic activity. This growth was especially marked in the Great Recession (2008-2015). Traditionally, informal workers have been systematically ignored, recognition being saved solely for those legally or formally employed. But the major economic changes of the last 20 years have led to the transformation of labour markets and to the segmentation and precarisation of work, and with it the growth of the informal sector. Here, we analyse three elements that are critical for understanding this sector: recognition of work, its capitalisation and the relation between the individual and work. Limitations: This study, for reasons of space, limits itself to an examination of one group of informal workers in Barcelona, namely the chatarreros ; however, there are many other groups that are worthy of study, including, the city’s street vendors, and street artists: buskers, living statues, caricaturists, etc. Originality/added value: The study serves to fill the gap in knowledge regarding the reality of informal work and its social consequences. Specifically, it facilitates understanding of the theoretical concept of informality, illustrating, by means of a case study of informal recyclers or scrap metal waste pickers, the economic and social condition of informal immigrant workers characterised by poverty, discrimination, disembeddedness and subsistence.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"30 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2018-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87314684","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}
María Paola Mastrantonio Ramos, Oscar Coduras Martínez
{"title":"The professional skills profile of a public affairs practitioner in Spain","authors":"María Paola Mastrantonio Ramos, Oscar Coduras Martínez","doi":"10.3926/ic.1136","DOIUrl":"https://doi.org/10.3926/ic.1136","url":null,"abstract":"","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"19 2 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2018-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83694469","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 study scrutinises the correlation between earnings quality and agency cost based on corruption level and cultural values in six South-East Asian (SEA) countries: Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam.Design/methodology: We restrict categorisation of each SEA country whether they have low or high agency cost. This study employs 581 firm-years observations from the 30 biggest market capitalisation firms of six SEA countries. We run multiple regressions of three main accrual models for main analysis (Jones, 1991; Dechow et al., 1995; Kasznik, 1999) to get discretionary accruals.Findings: Results show that firms in low agency cost countries have lower earnings quality, and indicate that earnings management behaviour in this study is efficient rather than detrimental. Furthermore, results present that firms with bigger size engage less in earnings management conduct compared to their counterparts.Originality/value: This study provides broader acknowledgement of how cultural values and corruption and their assumed correlation to agency cost could affect earnings management behaviour in South East Asia. We use a single proxy of high/low agency cost based on national cultural and corruption index.
目的:本研究以印尼、马来西亚、菲律宾、新加坡、泰国和越南六个东南亚国家为研究对象，考察基于腐败程度和文化价值观的盈余质量与代理成本之间的相关性。设计/方法:我们限制每个东南亚国家的分类，无论他们的代理成本是低还是高。本研究采用了来自东南亚6个国家的30家市值最大的公司的581家公司年的观察结果。我们对三种主要的权责发生制模型进行多元回归分析(Jones, 1991;Dechow et al.， 1995;Kasznik, 1999)获得可自由支配的应计利润。研究结果表明，低代理成本国家的企业盈余质量较低，表明本研究中的盈余管理行为是有效的，而不是有害的。此外，研究结果表明，规模越大的公司参与盈余管理行为的程度越低。原创性/价值:本研究对文化价值观和腐败及其与代理成本的假定相关性如何影响东南亚盈余管理行为提供了更广泛的认识。我们使用基于国家文化和腐败指数的高/低代理成本的单一代理。
{"title":"Level of agency cost driven by cultural and corruption and earnings management: Evidence of South East Asia countries","authors":"Andi Manggala Putra, Gagaring Pagalung, A. Habbe","doi":"10.3926/ic.1289","DOIUrl":"https://doi.org/10.3926/ic.1289","url":null,"abstract":"Purpose: This study scrutinises the correlation between earnings quality and agency cost based on corruption level and cultural values in six South-East Asian (SEA) countries: Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam.Design/methodology: We restrict categorisation of each SEA country whether they have low or high agency cost. This study employs 581 firm-years observations from the 30 biggest market capitalisation firms of six SEA countries. We run multiple regressions of three main accrual models for main analysis (Jones, 1991; Dechow et al., 1995; Kasznik, 1999) to get discretionary accruals.Findings: Results show that firms in low agency cost countries have lower earnings quality, and indicate that earnings management behaviour in this study is efficient rather than detrimental. Furthermore, results present that firms with bigger size engage less in earnings management conduct compared to their counterparts.Originality/value: This study provides broader acknowledgement of how cultural values and corruption and their assumed correlation to agency cost could affect earnings management behaviour in South East Asia. We use a single proxy of high/low agency cost based on national cultural and corruption index.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"24 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2018-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78034592","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, we assess the role of knowledge management (KM) practices as a key antecedent of KM performance. Also, we examine how Information technology (IT) infrastructure is used as a driver of KM performance, organizational performance and innovation. In addition, the effects of IT infrastructure can be indirect. Specifically, we show that KM performance is a mediator between organizational performance and innovation.Design/methodology/approach: Applying a variance-based structural equation modelling (PLS), we have carried out a study among a sample of 82 Andalusian technology-intensive innovative companies.Findings: First, KM practices and IT infrastructure are significant antecedents of KM performance. Second, KM performance has a direct influence on business performance and innovation outcomes. Third, IT infrastructure does not have a direct influence on business performance and innovation outcomes, but does have a significant indirect effect on them via KM performance.Practical implications: This research provides insights for why some firms may not be realizing benefits from investing in IT infrastructure. KM performance is strongly needed for the successful implementation of IT infrastructure in the organizations.Originality/value: The findings are important for practitioners and researchers because this study makes a contribution to the literature in KM by supporting the perspective that the business and organizational performance are function of the KM performance, a complementary resource through the value of IT infrastructure is enhanced.
{"title":"Antecedents and consequences of knowledge management performance: the role of IT infrastructure","authors":"J. Roldán, J. Real, Silvia Sánchez Ceballos","doi":"10.3926/IC.1074","DOIUrl":"https://doi.org/10.3926/IC.1074","url":null,"abstract":"Purpose: In this paper, we assess the role of knowledge management (KM) practices as a key antecedent of KM performance. Also, we examine how Information technology (IT) infrastructure is used as a driver of KM performance, organizational performance and innovation. In addition, the effects of IT infrastructure can be indirect. Specifically, we show that KM performance is a mediator between organizational performance and innovation.Design/methodology/approach: Applying a variance-based structural equation modelling (PLS), we have carried out a study among a sample of 82 Andalusian technology-intensive innovative companies.Findings: First, KM practices and IT infrastructure are significant antecedents of KM performance. Second, KM performance has a direct influence on business performance and innovation outcomes. Third, IT infrastructure does not have a direct influence on business performance and innovation outcomes, but does have a significant indirect effect on them via KM performance.Practical implications: This research provides insights for why some firms may not be realizing benefits from investing in IT infrastructure. KM performance is strongly needed for the successful implementation of IT infrastructure in the organizations.Originality/value: The findings are important for practitioners and researchers because this study makes a contribution to the literature in KM by supporting the perspective that the business and organizational performance are function of the KM performance, a complementary resource through the value of IT infrastructure is enhanced.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"10 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2018-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78440202","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}
Sergio Salgado, L. Oceja, M. Beramendi, C. González
Purpose: The aim of the present work is to advance in a topic that has received little attention in the literature: normative diagnosis; contributing new empirical evidence to a recently proposed model: The Evaluative Model of Normative Appeals (EMNA). Design/methodology/approach: Two field studies were carried out. In Study 1 we tested the EMNA premises by appraising a normative appeal in a university organizational context (N = 304). In Study 2, we contributed to the predictive validity of the model by analyzing the perception and adherence with two normative appeals in the context of labor organizations (N = 296). Findings: The results of both studies supported the premises of the EMNA and its potential as a normative diagnostic tool for the organizational context. Research limitations/implications: The EMNA should be analyzed in relation to other models in order to complement its explanatory and diagnostic value. The results obtained and the validity of the scales should be tested in new samples from different countries. Practical implications: From an applied point of view, the EMNA represents a tool to support the diagnosis and management of organizational normative appeals in at least two situations: in establishing predictions regarding levels of adherence or willingness to comply, and in monitoring the effectiveness of the measures that have been adopted to modify the perception of certain regulations. Social implications: The transgression of the rules generates large direct (e.g., money laundering, corruption) and indirect losses (e.g., loss of prestige, dysfunctional behavior), so achieving more efficient regulatory management is a constant challenge, both socially and organizationally. The present work represents an advance in the challenge of reducing the levels of transgression and its associated costs. Originality/value: The present work provides complementary evidence that supports the utility of a recently proposed model, as a tool for normative diagnosis in the organizational field.
{"title":"Towards a model of normative diagnosis in the organizational context: The evaluative model of normative appeals","authors":"Sergio Salgado, L. Oceja, M. Beramendi, C. González","doi":"10.3926/IC.1232","DOIUrl":"https://doi.org/10.3926/IC.1232","url":null,"abstract":"Purpose: The aim of the present work is to advance in a topic that has received little attention in the literature: normative diagnosis; contributing new empirical evidence to a recently proposed model: The Evaluative Model of Normative Appeals (EMNA). Design/methodology/approach: Two field studies were carried out. In Study 1 we tested the EMNA premises by appraising a normative appeal in a university organizational context (N = 304). In Study 2, we contributed to the predictive validity of the model by analyzing the perception and adherence with two normative appeals in the context of labor organizations (N = 296). Findings: The results of both studies supported the premises of the EMNA and its potential as a normative diagnostic tool for the organizational context. Research limitations/implications: The EMNA should be analyzed in relation to other models in order to complement its explanatory and diagnostic value. The results obtained and the validity of the scales should be tested in new samples from different countries. Practical implications: From an applied point of view, the EMNA represents a tool to support the diagnosis and management of organizational normative appeals in at least two situations: in establishing predictions regarding levels of adherence or willingness to comply, and in monitoring the effectiveness of the measures that have been adopted to modify the perception of certain regulations. Social implications: The transgression of the rules generates large direct (e.g., money laundering, corruption) and indirect losses (e.g., loss of prestige, dysfunctional behavior), so achieving more efficient regulatory management is a constant challenge, both socially and organizationally. The present work represents an advance in the challenge of reducing the levels of transgression and its associated costs. Originality/value: The present work provides complementary evidence that supports the utility of a recently proposed model, as a tool for normative diagnosis in the organizational field.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"36 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2018-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79814207","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 paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology/approach: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows that larger companies, which have a higher market valuation and belong to the retail sectors are the ones with a greater increase in EBITDA. Research limitations/implications: The sample size is small, which implies some caution in the generalization of the results. Certain hypotheses have been introduced to apply the constructive method, although the sensitivity tests confirm that the results are robust. Practical implications: In certain cases, to avoid non-compliance with restrictions, particularly in debt contracts, contract renegotiations should be initiated. The constructive method yields liabilities and assets significantly smaller than other simpler methods (such as the factor method), so these results can be a relief for certain non-sophisticated users. Social implications: Investors, shareholders and lenders, and other users will have more transparent information, which should improve their decision-making. Originality/value: The study of the impact on the magnitudes of the balance sheet and the financial ratios is complemented with a descriptive analysis, which takes into account the industry, and with the modeling of the explanatory factors of the change in EBITDA.
{"title":"The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies","authors":"Francisca Pardo, B. Giner","doi":"10.3926/IC.1168","DOIUrl":"https://doi.org/10.3926/IC.1168","url":null,"abstract":"Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology/approach: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows that larger companies, which have a higher market valuation and belong to the retail sectors are the ones with a greater increase in EBITDA. Research limitations/implications: The sample size is small, which implies some caution in the generalization of the results. Certain hypotheses have been introduced to apply the constructive method, although the sensitivity tests confirm that the results are robust. Practical implications: In certain cases, to avoid non-compliance with restrictions, particularly in debt contracts, contract renegotiations should be initiated. The constructive method yields liabilities and assets significantly smaller than other simpler methods (such as the factor method), so these results can be a relief for certain non-sophisticated users. Social implications: Investors, shareholders and lenders, and other users will have more transparent information, which should improve their decision-making. Originality/value: The study of the impact on the magnitudes of the balance sheet and the financial ratios is complemented with a descriptive analysis, which takes into account the industry, and with the modeling of the explanatory factors of the change in EBITDA.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"5 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2018-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87718232","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：