Pub Date : 2020-10-27DOI: 10.1108/arla-12-2019-0238
Antonio Barbera, P. Merello, Rafael M. Molina
The purpose of this paper is to investigate the effect of the determinants of corporate effective tax rates (ETR) of listed companies in euro area.,With a large and recent panel of 2,870 listed companies for the period 2005–2016, the authors use the generalized moments method (GMM) to estimate global models for three groups of countries and specific models for six selected countries: Germany, Spain, France, Italy, Belgium and Greece.,The results confirm that ETR have different determinants depending on the countries analyzed. There is a significantly positive relationship with leverage and negative with size and financial profitability. However, economic profitability shows a statistically positive effect in the new members, but negative effect on old ones. In the individual analysis, Germany and Spain maintain this negative association with return on assets (ROA), but Belgium and Greece show a positive effect. The effect of the economic cycle shows statistically relevant, negatively in Germany but positively in Belgium and Greece.,This paper makes a novel contribution to the current debate on the need for harmonization of corporate income tax in the European Union (EU). For the first time, the group of countries whose common currency is the euro is considered with a great level of detail. In addition, the impact derived from the enlargement of the euro area and the individual analysis of the main countries is included. The European authorities must take into account the specific differences found in the ETR determinants because it hinders to take measures that limit tax competition.,El proposito de este articulo es investigar el efecto de los determinantes del tipo impositivo efectivo (TIE) del impuesto de sociedades de las empresas que cotizan en la zona del euro.,Utilizando un panel de 2,870 companias cotizadas en el periodo 2005–2016, los autores utilizan el Metodo de Momentos Generalizados (GMM) para estimar modelos globales para tres grupos de paises y modelos especificos para los seis paises seleccionados: Alemania, Espana, Francia, Italia, Belgica y Grecia.,Los resultados confirman que el TIE tiene diferentes determinantes en funcion de los paises analizados. Entre antiguos y nuevos miembros se evidencia una relacion significativamente positiva con el apalancamiento y negativa con el tamano y la rentabilidad financiera. Sin embargo, la rentabilidad economica muestra una relacion estadisticamente positiva en los nuevos, pero negativa en los antiguos. En el analisis individual, Alemania y Espana mantienen esta asociacion negativa con el ROA, pero Belgica y Grecia evidencian un efecto positivo. El efecto del ciclo economico si resulta estadisticamente relevante, de forma negativa en Alemania, pero positiva en Belgica y Grecia.,Este articulo hace una novedosa contribucion al debate actual sobre la necesidad de armonizar del impuesto de sociedades en la Union Europea. Por primera vez, se considera el grupo de paises cuya moneda comun es el eur
本文的目的是研究欧元区上市公司有效税率(ETR)的影响因素。作者使用广义矩法(GMM)对2005-2016年期间2870家上市公司的大型和最新的面板进行了估计,以估计三组国家的全球模型和六个选定国家的特定模型:德国、西班牙、法国、意大利、比利时和希腊。结果证实,根据所分析的国家,ETR有不同的决定因素。与杠杆呈显著正相关,与规模和财务盈利能力呈显著负相关。然而,经济盈利能力在统计上对新成员的影响为正,而对老成员的影响为负。在个体分析中,德国和西班牙与资产收益率(ROA)保持负相关,但比利时和希腊表现出正相关。经济周期的影响在统计上是相关的,在德国是负的,而在比利时和希腊是正的。本文对当前关于欧盟企业所得税统一必要性的争论做出了新颖的贡献。共同货币为欧元的国家集团第一次得到了非常详细的考虑。此外,还包括欧元区扩大和主要国家的个别分析所产生的影响。欧洲当局必须考虑到ETR决定因素的具体差异,因为它阻碍了采取限制税收竞争的措施。(1)“关于法律规定的建议”是对“关于法律规定的决定因素”的调查,“关于法律规定的决定因素”是对“关于法律规定的决定因素”的调查,“关于法律规定的决定因素”是对“关于公民的决定因素”的调查,“关于欧元区域的决定因素”。2005年至2016年期间2,870家公司的综合经济效益评估(GMM),全球经济效益评估(GMM),特别经济效益评估(GMM):阿尔巴尼亚、西班牙、法国、意大利、比利时和希腊。实验结果证实了不同的确定因素对分析结果的影响。性逗留y之间新miembros se evidencia una relacion significativamente positiva con el apalancamiento negativa con el tamano y la rentabilidad financiera。在禁运时期,经济的可持续性发展使两国的关系变得积极,而对两国的关系变得消极。在个体分析中,阿尔巴尼亚与西班牙之间的关系为负,比利时与希腊之间的关系为正。循环经济效应的结果是统计相关的,在阿尔及利亚是形式上的消极影响,在比利时是希腊是积极影响。在欧洲联盟内实现社会责任协调的必要性方面,我们已经有了新的贡献辩论。贫穷的主要国家,我们考虑的是一组国家的政策,货币共同体的政策,欧元的宏观经济政策,以及相对的个别国家的政策对经济扩张的共同影响。欧洲自由贸易协定的自由贸易协定的具体区别在于,欧洲自由贸易协定的不同决定因素之间存在差异,欧洲自由贸易协定的不同决定因素之间存在差异,欧洲自由贸易协定的不同决定因素之间存在差异,欧洲自由贸易协定的不同决定因素之间存在差异,欧洲自由贸易协定的不同决定因素之间存在差异,欧洲自由贸易协定的不同决定因素之间存在困难,欧洲自由贸易协定的不同决定因素之间存在差异,欧洲自由贸易协定的不同决定因素之间存在差异,欧洲自由贸易协定的不同决定因素之间存在差异。
{"title":"Determinants of corporate effective tax rates: evidence from the euro area","authors":"Antonio Barbera, P. Merello, Rafael M. Molina","doi":"10.1108/arla-12-2019-0238","DOIUrl":"https://doi.org/10.1108/arla-12-2019-0238","url":null,"abstract":"The purpose of this paper is to investigate the effect of the determinants of corporate effective tax rates (ETR) of listed companies in euro area.,With a large and recent panel of 2,870 listed companies for the period 2005–2016, the authors use the generalized moments method (GMM) to estimate global models for three groups of countries and specific models for six selected countries: Germany, Spain, France, Italy, Belgium and Greece.,The results confirm that ETR have different determinants depending on the countries analyzed. There is a significantly positive relationship with leverage and negative with size and financial profitability. However, economic profitability shows a statistically positive effect in the new members, but negative effect on old ones. In the individual analysis, Germany and Spain maintain this negative association with return on assets (ROA), but Belgium and Greece show a positive effect. The effect of the economic cycle shows statistically relevant, negatively in Germany but positively in Belgium and Greece.,This paper makes a novel contribution to the current debate on the need for harmonization of corporate income tax in the European Union (EU). For the first time, the group of countries whose common currency is the euro is considered with a great level of detail. In addition, the impact derived from the enlargement of the euro area and the individual analysis of the main countries is included. The European authorities must take into account the specific differences found in the ETR determinants because it hinders to take measures that limit tax competition.,El proposito de este articulo es investigar el efecto de los determinantes del tipo impositivo efectivo (TIE) del impuesto de sociedades de las empresas que cotizan en la zona del euro.,Utilizando un panel de 2,870 companias cotizadas en el periodo 2005–2016, los autores utilizan el Metodo de Momentos Generalizados (GMM) para estimar modelos globales para tres grupos de paises y modelos especificos para los seis paises seleccionados: Alemania, Espana, Francia, Italia, Belgica y Grecia.,Los resultados confirman que el TIE tiene diferentes determinantes en funcion de los paises analizados. Entre antiguos y nuevos miembros se evidencia una relacion significativamente positiva con el apalancamiento y negativa con el tamano y la rentabilidad financiera. Sin embargo, la rentabilidad economica muestra una relacion estadisticamente positiva en los nuevos, pero negativa en los antiguos. En el analisis individual, Alemania y Espana mantienen esta asociacion negativa con el ROA, pero Belgica y Grecia evidencian un efecto positivo. El efecto del ciclo economico si resulta estadisticamente relevante, de forma negativa en Alemania, pero positiva en Belgica y Grecia.,Este articulo hace una novedosa contribucion al debate actual sobre la necesidad de armonizar del impuesto de sociedades en la Union Europea. Por primera vez, se considera el grupo de paises cuya moneda comun es el eur","PeriodicalId":45515,"journal":{"name":"Academia-Revista Latinoamericana De Administracion","volume":"136 1","pages":"427-444"},"PeriodicalIF":1.2,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78184263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-27DOI: 10.1108/arla-04-2020-0057
Francoise Contreras, Ghulam Abid, M. Govers, Natasha Saman Elahi
PurposeThe purpose of this study is to examine the effects of colleague and supervisor support on work engagement, examining the mediating role of possibilities for professional development in a healthcare setting.Design/methodology/approachA cross-sectional survey design was used. A sample of 253 Colombian nurses from a private hospital completed a series of questionnaires.FindingsAccording to the results, support from both colleagues and supervisors influences the work engagement of healthcare personnel. This research provides evidence about how to encourage work engagement in nursing staff through an adequate environment characterized by support and opportunities for career advancement.Research limitations/implicationsIn this study, a cross-sectional design was used; therefore, the generalization is limited, and it is not possible to infer causality.Originality/valueProviding certain conditions can promote not only work engagement with its desirable effects, but it may also mitigate the burden of a complex environment such as healthcare.
{"title":"Influence of support on work engagement in nursing staff: the mediating role of possibilities for professional development","authors":"Francoise Contreras, Ghulam Abid, M. Govers, Natasha Saman Elahi","doi":"10.1108/arla-04-2020-0057","DOIUrl":"https://doi.org/10.1108/arla-04-2020-0057","url":null,"abstract":"PurposeThe purpose of this study is to examine the effects of colleague and supervisor support on work engagement, examining the mediating role of possibilities for professional development in a healthcare setting.Design/methodology/approachA cross-sectional survey design was used. A sample of 253 Colombian nurses from a private hospital completed a series of questionnaires.FindingsAccording to the results, support from both colleagues and supervisors influences the work engagement of healthcare personnel. This research provides evidence about how to encourage work engagement in nursing staff through an adequate environment characterized by support and opportunities for career advancement.Research limitations/implicationsIn this study, a cross-sectional design was used; therefore, the generalization is limited, and it is not possible to infer causality.Originality/valueProviding certain conditions can promote not only work engagement with its desirable effects, but it may also mitigate the burden of a complex environment such as healthcare.","PeriodicalId":45515,"journal":{"name":"Academia-Revista Latinoamericana De Administracion","volume":"31 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79353068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-21DOI: 10.1108/arla-04-2020-0067
Olivia Hernandez-Pozas
PurposeThis paper examines social loafing (SL) in Mexican workers, introducing relationship meaningfulness (RM) and revisiting the impact of expectation on co-workers (ECW) and task meaningfulness (TM) on SL.Design/methodology/approachThis research study used 697 questionnaires reporting results on descriptive statistics, correlations and the analysis of variance (ANOVA).FindingsResults indicated that ECW, RM and SL are negatively related and there is no significant relationship between TM and SL for the Mexican sample.Research limitations/implicationsThis paper links three relevant fields: SL, work meaningfulness (WM) and Latin American management and expands workplace theories of effort by adding RM and demonstrating this negatively relates to SL. Also, by showing RM may be more relevant than TM on reducing SL in Mexican workers.Practical implicationsThis paper assists in the control for conditions that can cause SL and helps to devise interventions that motivate Mexican workers.Originality/valueNovelty resides in the inclusion of RM as a new variable in SL studies. Also, in showing how RM fits better than TM as means to motivate Mexican workers, connecting with WM. Finally, proving relevance of examining co-workers and not only supervisors' evaluations.
{"title":"Relationship meaningfulness and social loafing in Mexican workers","authors":"Olivia Hernandez-Pozas","doi":"10.1108/arla-04-2020-0067","DOIUrl":"https://doi.org/10.1108/arla-04-2020-0067","url":null,"abstract":"PurposeThis paper examines social loafing (SL) in Mexican workers, introducing relationship meaningfulness (RM) and revisiting the impact of expectation on co-workers (ECW) and task meaningfulness (TM) on SL.Design/methodology/approachThis research study used 697 questionnaires reporting results on descriptive statistics, correlations and the analysis of variance (ANOVA).FindingsResults indicated that ECW, RM and SL are negatively related and there is no significant relationship between TM and SL for the Mexican sample.Research limitations/implicationsThis paper links three relevant fields: SL, work meaningfulness (WM) and Latin American management and expands workplace theories of effort by adding RM and demonstrating this negatively relates to SL. Also, by showing RM may be more relevant than TM on reducing SL in Mexican workers.Practical implicationsThis paper assists in the control for conditions that can cause SL and helps to devise interventions that motivate Mexican workers.Originality/valueNovelty resides in the inclusion of RM as a new variable in SL studies. Also, in showing how RM fits better than TM as means to motivate Mexican workers, connecting with WM. Finally, proving relevance of examining co-workers and not only supervisors' evaluations.","PeriodicalId":45515,"journal":{"name":"Academia-Revista Latinoamericana De Administracion","volume":"1 1","pages":"501-515"},"PeriodicalIF":1.2,"publicationDate":"2020-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76498629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-20DOI: 10.1108/arla-11-2019-0228
José Solana Ibáñez, Manuel Caravaca Garratón, A. Soto Meca
PurposeThe improvement in the efficiency of public management leads to an increase in the quality of services, boosting confidence in institutions and thus generating a multiplier effect. This paper aims to update the literature on the data envelopment analysis (DEA), which uses a frontier methodology, for measuring the efficiency applied to the defence sector.Design/methodology/approachTwo main research areas are related through this study: Defence Economics and Efficiency and Productivity Analysis. The frontier methods for measuring technical efficiency are grouped into parametric, non-parametric and semi-parametric. The DEA literature review in the selected sector allows to identify three main fields of work that are discussed in detail.FindingsExisting empirical research has hardly applied bootstrapping methods to remove bias from the estimates. No empirical work has applied an analysis of efficiency determinants by the inclusion of exogenous variables.Originality/valueThe managerial implications of efficiency are numerous. A line of research is proposed to examine the extent to which efficiency improvements have an impact on reputation and, therefore, on the image of and confidence in institutions. The link between Defence Economics and Corruption Economics is also considered.
{"title":"A literature review of DEA efficiency methodology in defence sector","authors":"José Solana Ibáñez, Manuel Caravaca Garratón, A. Soto Meca","doi":"10.1108/arla-11-2019-0228","DOIUrl":"https://doi.org/10.1108/arla-11-2019-0228","url":null,"abstract":"PurposeThe improvement in the efficiency of public management leads to an increase in the quality of services, boosting confidence in institutions and thus generating a multiplier effect. This paper aims to update the literature on the data envelopment analysis (DEA), which uses a frontier methodology, for measuring the efficiency applied to the defence sector.Design/methodology/approachTwo main research areas are related through this study: Defence Economics and Efficiency and Productivity Analysis. The frontier methods for measuring technical efficiency are grouped into parametric, non-parametric and semi-parametric. The DEA literature review in the selected sector allows to identify three main fields of work that are discussed in detail.FindingsExisting empirical research has hardly applied bootstrapping methods to remove bias from the estimates. No empirical work has applied an analysis of efficiency determinants by the inclusion of exogenous variables.Originality/valueThe managerial implications of efficiency are numerous. A line of research is proposed to examine the extent to which efficiency improvements have an impact on reputation and, therefore, on the image of and confidence in institutions. The link between Defence Economics and Corruption Economics is also considered.","PeriodicalId":45515,"journal":{"name":"Academia-Revista Latinoamericana De Administracion","volume":"1 1","pages":"381-403"},"PeriodicalIF":1.2,"publicationDate":"2020-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73353680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-20DOI: 10.1108/arla-11-2019-0221
J. Tarí, José F. Molina-Azorín, Jorge Pereira‐Moliner, María D. López‐Gamero
PurposeThis paper examines the relationships between: (1) motives for internalization of a quality system, (2) the internalization of a quality system and (3) customer results, employee results and social results in public organizations by means of replication researchDesign/methodology/approachFirst, the work applies a quantitative study to test hypotheses using structural equations based on the Partial Least Squares (PLS) approach. Then, a qualitative study is carried out to support the quantitative results obtainedFindingsResults show that internal and external motives affect internalization, and that the most important issues for internalization are commitment, communication, training, recognition and follow-up. In addition, continuous improvement is key in order to enhance customer results, employee results and social resultsOriginality/valueThe contribution of this work is that it provides empirical support to prior research on internalization focused on manufacturing and service organizations, and extends these results to the case of public organizations
{"title":"Internalization of quality in public organizations","authors":"J. Tarí, José F. Molina-Azorín, Jorge Pereira‐Moliner, María D. López‐Gamero","doi":"10.1108/arla-11-2019-0221","DOIUrl":"https://doi.org/10.1108/arla-11-2019-0221","url":null,"abstract":"PurposeThis paper examines the relationships between: (1) motives for internalization of a quality system, (2) the internalization of a quality system and (3) customer results, employee results and social results in public organizations by means of replication researchDesign/methodology/approachFirst, the work applies a quantitative study to test hypotheses using structural equations based on the Partial Least Squares (PLS) approach. Then, a qualitative study is carried out to support the quantitative results obtainedFindingsResults show that internal and external motives affect internalization, and that the most important issues for internalization are commitment, communication, training, recognition and follow-up. In addition, continuous improvement is key in order to enhance customer results, employee results and social resultsOriginality/valueThe contribution of this work is that it provides empirical support to prior research on internalization focused on manufacturing and service organizations, and extends these results to the case of public organizations","PeriodicalId":45515,"journal":{"name":"Academia-Revista Latinoamericana De Administracion","volume":"9 1","pages":"445-461"},"PeriodicalIF":1.2,"publicationDate":"2020-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86747271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-15DOI: 10.1108/arla-07-2020-0158
Diego Víctor de Mingo-López, J. C. Matallín‐Sáez, A. Soler‐Domínguez
PurposeThis study aims to assess the relationship between cash management and fund performance in index fund portfolios.Design/methodology/approachUsing a sample of 104 index mutual funds that track the Standard and Poor 500 stock market index from January 1999 to December 2016, the authors employ quintile portfolios and different regression models to assess the differences in risk-adjusted monthly returns experienced by index funds managing different cash levels in their portfolios. To ensure the robustness of the results, different sub-periods and market states are considered in the analyses as well as other exogenous factors and fund characteristics affecting the level of portfolio cash holdings and index fund performance.FindingsResults show that index funds holding higher levels of cash and cash equivalents performed significantly worse than their low-cash counterparts. This evidence remains even after considering different sub-periods and bullish and bearish market conditions and controlling for fund expenses and other variables that could drive this cash-performance relationship.Originality/valueThis study expands the extant literature analyzing cash management in the mutual fund industry. More specifically, the analyses focus on index fund portfolios that replicate a specific benchmark, given that their performance differences should not be related to the market evolution but to the factors derived from the fund management and other exogenous issues. These findings are of interest to managers and investors willing to improve their risk-adjusted returns while investing as diversified as a stock market index.
{"title":"Cash management and performance of index mutual funds","authors":"Diego Víctor de Mingo-López, J. C. Matallín‐Sáez, A. Soler‐Domínguez","doi":"10.1108/arla-07-2020-0158","DOIUrl":"https://doi.org/10.1108/arla-07-2020-0158","url":null,"abstract":"PurposeThis study aims to assess the relationship between cash management and fund performance in index fund portfolios.Design/methodology/approachUsing a sample of 104 index mutual funds that track the Standard and Poor 500 stock market index from January 1999 to December 2016, the authors employ quintile portfolios and different regression models to assess the differences in risk-adjusted monthly returns experienced by index funds managing different cash levels in their portfolios. To ensure the robustness of the results, different sub-periods and market states are considered in the analyses as well as other exogenous factors and fund characteristics affecting the level of portfolio cash holdings and index fund performance.FindingsResults show that index funds holding higher levels of cash and cash equivalents performed significantly worse than their low-cash counterparts. This evidence remains even after considering different sub-periods and bullish and bearish market conditions and controlling for fund expenses and other variables that could drive this cash-performance relationship.Originality/valueThis study expands the extant literature analyzing cash management in the mutual fund industry. More specifically, the analyses focus on index fund portfolios that replicate a specific benchmark, given that their performance differences should not be related to the market evolution but to the factors derived from the fund management and other exogenous issues. These findings are of interest to managers and investors willing to improve their risk-adjusted returns while investing as diversified as a stock market index.","PeriodicalId":45515,"journal":{"name":"Academia-Revista Latinoamericana De Administracion","volume":"47 1","pages":"549-565"},"PeriodicalIF":1.2,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86013396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-24DOI: 10.1108/ARLA-10-2018-0239
Huimin Zhang, Mu Tian, Tsang-Kai Hung
The objective of this study is to advance the understanding of the connection between cultural distance and the cross-border diffusion of innovations by conducting a systematic review and analysis of previous literature.,This study involved a literature review. A total of 35 articles published in ABS journals were identified from key management, international business and marketing journals. The articles were analyzed by the methodologies and findings presented.,The literature review shows that the adoption and diffusion of innovation and new products are bound to be deeply influenced by cultural distance. Specifically, national cultures influence the willingness of consumers to buy new products at both the individual and organizational levels; organizational culture plays a key role in the process of launching new products and diffusing innovations to the market. However, existing studies and their findings are fragmented and inconsistent. Controversial views remain regarding the impact of national cultural dimensions on the diffusion of innovation at the individual and organizational levels.,This is the first systematic review of the literature specifically focusing on the impact of cultural distance on the cross-border diffusion of innovation. In identifying the research gaps and limitations of extant studies, the authors point to avenues for future research to develop a more integrated research agenda for marketing, management and international business research.,El objetivo de este estudio es avanzar en la compresion de la conexion que existe entre la distancia cultual y la difusion transfronteriza de innovaciones, mediante la realizacion de una revision sistematica y un analisis de la literatura previa.,Este estudio incluyo una revision de la literatura. Y se identificaron un total de 35 articulos en las revistas, relacionados con clave de gestion, negocios internacionales y marketing, publicados en revistas de ABS. Los articulos fueron analizados por las metodologias y hallazgos presentados.,La revision de la literatura muestra que la adopcion y la difusion de la innovacion y los nuevos productos, estan fuertemente influenciados por la distancia cultural. Especificamente, las culturas nacionales influyen en la disposicion de los consumidores a comprar nuevos productos, tanto a nivel individual como a nivel organizacional; la cultura organizacional desempena un papel clave en el proceso de lanzamiento de nuevos productos y difusion de innovaciones en el mercado. Sin embargo, los estudios existentes y sus hallazgos son fragmentados e inconsistentes. Sigue dandose opiniones controvertidas sobre el impacto de las dimensiones culturales nacionales en la difusion de la innovacion a nivel individual y organizacional.,Esta es la primera revision sistematica de la literatura, que se centra especificamente en el impacto de la distancia cultural en la difusion transfronteriza de la innovacion. Al identificar las brechas de la investigacion y las limi
{"title":"Cultural distance and cross-border diffusion of innovation: a literature review","authors":"Huimin Zhang, Mu Tian, Tsang-Kai Hung","doi":"10.1108/ARLA-10-2018-0239","DOIUrl":"https://doi.org/10.1108/ARLA-10-2018-0239","url":null,"abstract":"The objective of this study is to advance the understanding of the connection between cultural distance and the cross-border diffusion of innovations by conducting a systematic review and analysis of previous literature.,This study involved a literature review. A total of 35 articles published in ABS journals were identified from key management, international business and marketing journals. The articles were analyzed by the methodologies and findings presented.,The literature review shows that the adoption and diffusion of innovation and new products are bound to be deeply influenced by cultural distance. Specifically, national cultures influence the willingness of consumers to buy new products at both the individual and organizational levels; organizational culture plays a key role in the process of launching new products and diffusing innovations to the market. However, existing studies and their findings are fragmented and inconsistent. Controversial views remain regarding the impact of national cultural dimensions on the diffusion of innovation at the individual and organizational levels.,This is the first systematic review of the literature specifically focusing on the impact of cultural distance on the cross-border diffusion of innovation. In identifying the research gaps and limitations of extant studies, the authors point to avenues for future research to develop a more integrated research agenda for marketing, management and international business research.,El objetivo de este estudio es avanzar en la compresion de la conexion que existe entre la distancia cultual y la difusion transfronteriza de innovaciones, mediante la realizacion de una revision sistematica y un analisis de la literatura previa.,Este estudio incluyo una revision de la literatura. Y se identificaron un total de 35 articulos en las revistas, relacionados con clave de gestion, negocios internacionales y marketing, publicados en revistas de ABS. Los articulos fueron analizados por las metodologias y hallazgos presentados.,La revision de la literatura muestra que la adopcion y la difusion de la innovacion y los nuevos productos, estan fuertemente influenciados por la distancia cultural. Especificamente, las culturas nacionales influyen en la disposicion de los consumidores a comprar nuevos productos, tanto a nivel individual como a nivel organizacional; la cultura organizacional desempena un papel clave en el proceso de lanzamiento de nuevos productos y difusion de innovaciones en el mercado. Sin embargo, los estudios existentes y sus hallazgos son fragmentados e inconsistentes. Sigue dandose opiniones controvertidas sobre el impacto de las dimensiones culturales nacionales en la difusion de la innovacion a nivel individual y organizacional.,Esta es la primera revision sistematica de la literatura, que se centra especificamente en el impacto de la distancia cultural en la difusion transfronteriza de la innovacion. Al identificar las brechas de la investigacion y las limi","PeriodicalId":45515,"journal":{"name":"Academia-Revista Latinoamericana De Administracion","volume":"98 1","pages":"241-260"},"PeriodicalIF":1.2,"publicationDate":"2020-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78484431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-02DOI: 10.1108/ARLA-10-2019-0209
Harold Lopez, Mauricio Jara, Adriana Cabello
The purpose of this paper is to analyze the impact of IFRS mandatory adoption on accounting conservatism and to shed light on the drivers of such impact.,Using a sample of listed firms for five Latin American countries, the authors analyze the relation between mandatory adoption of International Financial Reporting Standards and the conditional accounting conservatism of earnings.,The authors find evidence that IFRS adoption boosts earnings conservatism. This result is robust and heterogeneous. The results also show that the effect of IFRS differs across firms and countries. Specifically, the impact of IFRS adoption is higher for low-earnings-quality firms and for firms with high levels of investment opportunities.,The results suggest that IFRS adoption in Latin America has enhanced comparability of financial information both across and within countries.,This paper contributes to the literature by providing new evidence on the drivers of the impacts of IFRS adoption in emerging markets.,Este articulo analiza el impacto de la adopcion obligatoria de las Normas Internacionales de Informacion contable (IFRS o NIIF) en el conservadurismo contable y aclara los determinantes de dicho impacto.,Usamos una muestra de empresas listadas en cinco paises latinoamericanos para analizar la relacion entre la adopcion obligatoria de IFRS y el conservadurismo contable condicional.,Encontramos evidencia de que la adopcion de IFRS aumenta el conservadurismo contable. Este resultado es robusto y heterogeneo. Nuestros resultados tambien muestran que el efecto de IFRS en conservadurismo difiere entre empresas y paises. En particular, el impacto de IFRS es mayor para firmas con baja calidad contable y altos niveles de oportunidades de inversion.,Nuestros resultados sugieren que la adopcion de IFRS en Latinoamerica fomento la comparabilidad de los estados financieros tanto intra como entre paises.,Nuestro estudio contribuye a la literatura proveyendo evidencia nueva sobre los determinantes de los impactos de la adopcion de IFRS en mercados emergentes.
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Pub Date : 2020-06-23DOI: 10.1108/arla-03-2019-0086
Francisco Trincado-Munoz, Leslier Valenzuela-Fernández, Melany Hebles
While companies have increasingly encouraged employees to adopt a customer orientation, less attention has been given to the impact that customer orientation has on employees' job outcomes and performance. Previous research has used job demands-resource theory (JD-R) and proposed several mechanisms through which customer orientation influences performance, yet the intervening variables in the process have shown inconsistent results. The purpose of this paper is to investigate the contextual role of organizational justice on the relationship between customer orientation and performance through work engagement. In this way, offering more understanding of the contingent effects that intervene in the customer orientation–performance relationship.,Using a structural equation model (SEM) in a sample of 249 marketing, sales and management managers in Chilean companies, this paper tested different hypotheses concerning the role of work engagement, organizational justice and customer orientation in relation to perceived performance.,This study informs that organizational justice (procedural and distributive justice) moderates the relationship between customer orientation and performance through work engagement. Precisely, the findings reveal that at lower values of organizational justice, changes in customer orientation negatively influence work engagement and in turn performance.,The results contribute to strengthening customer orientation theory by integrating a contextual variable often omitted: organizational justice. By exploring the moderation effect of organizational justice on customer orientation, this paper reveals contingent effects of employees' perceived fairness on the organization in the relationship between customer orientation and performance through work engagement. The findings encourage managers to look after employees' perceived organizational justice when they implement customer-oriented approaches, in particular, of those employees who work in the frontline sales and service positions.,Mientras las empresas han incentivado la adopcion de una orientacion al cliente por parte de los empleados, menos atencion se ha dado al impacto que la orientacion al cliente tiene en los resultados laborales y el desempeno. Investigacion previa ha usado la teoria de Demandas y Recursos del Trabajo (Job Demands-Resource Theory en ingles) y propuesto varios mecanismos a traves de los cuales la orientacion al cliente tiene un efecto en el desempeno, no obstante las variables que intervienen en el proceso han mostrado resultados inconsistentes. Por tanto, este estudio tiene por objetivo investigar el rol contextual de justicia organizacional en la relacion entre orientacion al cliente y performance a traves del compromiso organizacional. De esta manera, ofrecer mayor entendimiento de los efectos contingentes que intervienen la relacion orientacion al cliente-desempeno.,Usando un modelo de ecuaciones estructurales en una muestra de 249 ejecutivos de marke
虽然公司越来越多地鼓励员工采用客户导向,但很少有人关注客户导向对员工工作成果和绩效的影响。以往的研究运用了工作需求-资源理论(JD-R),提出了顾客导向影响绩效的几种机制,但在这一过程中的干预变量显示出不一致的结果。本文的目的是通过工作投入来研究组织公平感在顾客导向与绩效关系中的语境作用。通过这种方式,可以更好地理解干预客户导向-绩效关系的偶然效应。本文采用结构方程模型(SEM)对249名智利公司的营销、销售和管理经理进行了样本分析,检验了关于工作投入、组织公正和客户导向在感知绩效中的作用的不同假设。本研究发现,组织公平(程序公平和分配公平)通过工作投入调节顾客导向与绩效之间的关系。准确地说,研究结果表明,在较低的组织公正值下,客户导向的变化对工作投入产生负面影响,进而对绩效产生负面影响。通过整合一个经常被忽略的语境变量:组织公正,研究结果有助于加强客户导向理论。本文通过探索组织公平感对顾客导向的调节作用,通过工作投入揭示了员工公平感对组织在顾客导向与绩效关系中的偶然性作用。研究结果鼓励管理者在实施以客户为导向的方法时,尤其是那些在一线销售和服务岗位上工作的员工,要考虑员工对组织公正的感知。Mientras认为,采用新取向客户对员工的激励作用大于对员工的激励作用,注意到新取向客户对员工的影响大于对员工的激励作用。通过对工作需求-资源理论(工作需求-资源理论)的调查,提出了不同的机制,并提出了不同的工作需求-资源导向的客户关系在工作需求-资源导向的过程中是无效的,没有明显的可变因素可以干预工作需求过程,而大多数情况下结果不一致。研究目的:探讨情境性公正、组织关系中心、客户导向、绩效与组织妥协的关系。在此基础上,我们提出了一种新的管理方法,即对偶发事件的影响和对客户关系的干预。研究结果表明,企业高管在营销、企业与员工之间的谈判、企业与员工之间的关系、企业与员工之间的关系、企业与员工之间的关系、企业与员工之间的关系、企业与员工之间的关系、企业与员工之间的关系、企业与员工之间的关系、企业与员工之间的关系、企业与员工之间的关系、企业与员工之间的关系、企业与员工之间的关系等方面存在差异。,Este estudio demodemostra que la justicia organizational (como justicia distributiva by procedural),现代关系中心,以客户为导向,以客户为导向,以客户为导向,以组织为导向。Precisamente,洛杉矶resultados revelan是一个menores英勇de爵床organizacional,卡:en la orientacion al cliente influencian negativamente el compromiso organizacional苏一旦el desempeno y。结果表明,在不同的背景条件下,“面向客户的价值”和“面向客户的价值”是一项重要的工作,“面向客户的价值”和“面向司法组织的价值”是一项重要的工作。本研究探讨了组织公平感的调节、组织公平感的调节、组织公平感的调节、组织公平感的调节、组织公平感的调节、组织公平感的调节、组织公平感的调节。Estos hallazgos邀请了客户,预先对客户的公正的感知,员工可以决定实施的客户导向,特别是客户贸易,以及通过关注客户提供服务。
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Pub Date : 2020-06-17DOI: 10.1108/ARLA-02-2019-0054
Étienne St-Jean, Marc Duhamel
The purpose of this research is to determine whether dissatisfaction with salaried work and low potential for work–life balance can explain a person's intention to go into business using the entrepreneurial event model from Shapero and Sokol (1982) and whether these factors are more prevalent for women than men.,A sample of 36,129 salaried workers from 70 countries from the 2013 Global Entrepreneurship Monitor (GEM) Adult Population Survey is assembled to test the entrepreneurial event model's prediction.,In innovation-driven economies, job satisfaction and work–life balance in the current occupation decrease the likelihood of having the intention to start a business for a salaried person. The impact of work–life balance on the intention to start a business in the same for men and women.,In innovation-driven economies, organizations relying on employees with strong entrepreneurial potential to innovate and develop markets should also take into consideration job satisfaction and work–life balance factors to keep them engaged in entrepreneurial activities. A longitudinal analysis of the impact of institutional, economic and cultural factors associated with job satisfaction and work–life balance would be needed to identify the causal impacts.,Findings suggest that displacement factors related to the entrepreneurial event model (Shapero and Sokol, 1982) are relevant to study career transition from salaried work to entrepreneurship, and vice-versa.,Esta investigacion investiga si la insatisfaccion con el empleo actual aumenta la intencion de crear su propio negocio. El proposito es ver si la insatisfaccion con el trabajo asalariado y el bajo potencial de equilibrio entre la vida laboral y la personal pueden explicar la intencion de una persona de entrar en el negocio mas alla de los indicadores generalmente utilizados en investigaciones anteriores, como la autoeficacia o el reconocimiento de oportunidades. Ademas, descubrir si estos factores son mas frecuentes en las mujeres que en los hombres es tambien uno de los objetivos.,Se reunio una muestra de 36 129 trabajadores asalariados de 70 paises de la Encuesta de poblacion adulta del Global Entrepreneurship Monitor (GEM) 2013 para probar la prediccion del modelo de evento empresarial de que la falta de equilibrio entre el trabajo y la vida laboral de un empleado son factores de desplazamiento en una transicion de carrera empresarial.,La satisfaccion laboral y el equilibrio entre el trabajo y la vida en el trabajo actual disminuyen la probabilidad de que una persona asalariada desarrolle la intencion de iniciar un nuevo negocio en los proximos tres anos, pero solo para los paises impulsados por la innovacion. El impacto del equilibrio trabajo-vida en la intencion de iniciar un negocio en el mismo para hombres y mujeres.,Se necesitaria un analisis detallado del impacto de los factores institucionales, economicos o culturales en este proceso, por ejemplo, el acceso a guarderias infantiles subvencionadas u
本研究的目的是利用Shapero和Sokol(1982)的创业事件模型,确定对带薪工作的不满和工作与生活平衡的低潜力是否可以解释一个人的创业意愿,以及这些因素是否在女性中比男性更普遍。本文以2013年全球创业监测(GEM)成人人口调查中来自70个国家的36,129名受薪工人为样本,对创业事件模型的预测进行了检验。在创新驱动的经济中,当前职业的工作满意度和工作与生活的平衡降低了受薪人士创业的可能性。工作与生活的平衡对创业意愿的影响在男性和女性中是相同的。在创新驱动型经济中,依靠具有较强创业潜力的员工进行创新和开发市场的组织也应该考虑工作满意度和工作与生活的平衡因素,以保持他们从事创业活动。需要对与工作满意度和工作-生活平衡有关的体制、经济和文化因素的影响进行纵向分析,以确定因果影响。研究结果表明,与创业事件模型相关的位移因素(Shapero and Sokol, 1982)与研究从受薪工作到创业的职业转变有关,反之亦然。对员工的实际不满进行调查,对员工的实际不满进行调查,对员工的意向进行协商。本文提出了以下几个问题:不满意、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易、贸易等。因此,在这些因素中,最重要的因素是:在这些因素中,最重要的因素是:最重要的因素是:最重要的因素是:最重要的因素是:最重要的因素是:最重要的因素是:最重要的因素是:全球创业监测(GEM), 2013年,全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),全球创业监测(GEM),满意度实验室平衡,中心,交易,交易,实际损失,概率,个人行为,交易,意向,新谈判,最接近的交易,个人行为,交易,冲动,交易,创新。贸易平衡的影响、贸易平衡的影响、贸易平衡的影响、贸易平衡的影响、贸易平衡的影响、贸易平衡的影响。有必要对下列因素的影响进行详细分析:工厂、制度、经济、文化和生产过程、贫穷的就业、对儿童的保护、补贴、机会、商业和商品。在禁运中,所有的组织都有各自的优势,所有的组织都依赖于雇员,所有的组织都有各自的优势,所有的工作都有各自的优势,所有的工作都有各自的优势,所有的工作都有各自的优势,所有的工作都有各自的优势,所有的工作都有各自的优势,所有的工作都有各自的优势。(Shapero y Sokol, 1982),《Los hallazgos sugieren que Los factores de desplazamiento relationados conel modelo de eveneventopresarial》(Shapero y Sokol, 1982),《para estudiar transsion de la carrera del trabajo asalariado al spiritempresarial》,反之亦然。
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