La importancia de la responsabilidad social es mayor al relacionar esta variable empresarial con otras de naturaleza estratégica en la actividad de las empresas (éxito competitivo que la empresa alcanza, rendimiento o desempeño que... more
La importancia de la responsabilidad social es mayor al relacionar esta variable empresarial con otras de naturaleza estratégica en la actividad de las empresas (éxito competitivo que la empresa alcanza, rendimiento o desempeño que desarrolla e innovaciones que acomete). El objetivo de este trabajo ha sido definir y validar una escala de medida de la orientación a la responsabilidad social que permita posteriormente determinar el grado de relación entre los elementos señalados según las relaciones causales que se plantean y se justifican con base en la escasa literatura previa en este campo. Como resultado del análisis, se concluye con una escala original de 21 indicadores validada con una muestra de 777 empresas pertenecientes a la Comunidad Autónoma de Extremadura.
La adaptación al Espacio Europeo de Educación Superior (EEES) conlleva el fomento de la movilidad de docentes y estudiantes. A los profesores les corresponde el importante papel de incentivar a los futuros graduados hacia el dominio de... more
La adaptación al Espacio Europeo de Educación Superior (EEES) conlleva el fomento de la movilidad de docentes y estudiantes. A los profesores les corresponde el importante papel de incentivar a los futuros graduados hacia el dominio de otras lenguas europeas con el fin de que puedan aumentar su competitividad en el mundo laboral. La literatura y la evidencia práctica indican que el nivel de nuestros estudiantes en competencias idiomáticas no alcanza los estándares adecuados para competir. Así, nuestro objetivo ha sido conocer su opinión sobre el dominio que actualmente tienen de una o más lenguas extranjeras así como la importancia que le atribuyen al hecho de conocerla y dominarla. La metodología seguida ha supuesto la realización de varias experiencias y la triangulación de los resultados obtenidos de las mismas, las cuales han consistido en: 1º. Sensibilización a través de una conferencia sobre la importancia del dominio de otras lenguas y su relevancia para la empleabilidad del egresado; 2º. Acercamiento a las impresiones del estudiante que recibe una clase en inglés con un focus group; y, 3º. Análisis de un cuestionario de percepciones sobre dominio e importancia de los idiomas que analiza la opinión del estudiante sobre estos aspectos. Precisamente la evidencia empírica de este estudio proviene de la opinión de los estudiantes de las titulaciones que se impartían en la Facultad de CC.EE.EE. de nuestra Universidad contando con una muestra final de 540 cuestionarios. Los resultados muestran una brecha entre dominio e importancia atribuida que se refuerza cuando se analizan los datos según la movilidad del estudiante. El estudio lleva, finalmente, a realizar un análisis DAFO de debilidades y fortalezas internas, y amenazas y oportunidades externas que determine qué medidas se podrían adoptar para acercar el grado de importancia al grado de dominio.
Las nuevas características del entorno económico actual han redundado en la necesidad de modificar los planteamientos contables tradicionales para dar respuesta a las múltiples opiniones que vienen catalogando la información suministrada... more
Las nuevas características del entorno económico actual han redundado en la necesidad de modificar los planteamientos contables tradicionales para dar respuesta a las múltiples opiniones que vienen catalogando la información suministrada por las empresas como inapropiada. La trascendencia competitiva de valores inmateriales, la demanda de un desarrollo social sostenible y los diferentes pronunciamientos para que la gobernanza del directivo sea apropiada y reconcilie los intereses de los agentes interesados, constituyen algunos de los motivos que más se repiten y que vienen a ser el eje central de numerosas investigaciones relacionadas con las condiciones de la denominada Era del Conocimiento y sus implicaciones con respecto al cumplimiento de la finalidad de la Contabilidad, posibilitar un adecuado proceso de toma decisiones, suministrando información útil y relevante a los diferentes usuarios interesados. Ante estas circunstancias, las tendencias hacia la reforma de la Contabilidad...
Currently, companies and SMEs (small and medium enterprises) are looking to be more competitive. In order to achieve this, they are adopting new business models and strategies that allow them to move towards sustainability. Strategies... more
Currently, companies and SMEs (small and medium enterprises) are looking to be more competitive. In order to achieve this, they are adopting new business models and strategies that allow them to move towards sustainability. Strategies such as CSR (Corporate social responsibility) and supply chain management have become essential for ensuring a company’s permanence and financial consolidation. The literature has stated that the theories of Stakeholders and Sustainability are fundamental pillars for the development and sustained growth of business. The purpose of this article is to examine the effects of CSR and the SC (supply chain) on innovation, image and reputation, and in turn, their influences on profitability in SMEs. This research is based on a sample of 143 companies in the city of Guaymas Sonora, in Mexico. For the analysis and validation of the results, we used the SEM (Structural Equation Modeling) statistical technique based on the variance, through PLS (Partial Lea...
At present, business strategies in SMEs (Small and medium enterprises) are crucial for consolidation in highly competitive markets, in achieving a better image and in business profitability. One of the strategies that have the most... more
At present, business strategies in SMEs (Small and medium enterprises) are crucial for consolidation in highly competitive markets, in achieving a better image and in business profitability. One of the strategies that have the most success and business success are sustainable practices and social responsibility such as: ISO 14001 and ISO 26001. The literature related to sustainable business is based mainly on the theory of resources and capabilities, and in theory based on Stakeholders. These currents state that companies should focus on profitable strategies to ensure significant and long-term results, in order to achieve organizational and financial results for stakeholders. In this work, the sample consists of 215 companies from the commerce, services and industry sectors, located in the southern region of the State of Sonora in Mexico. The objective of the work is to analyze the influence of ISO 14001 and 26001 standards on the image and profitability of SMEs. The statistical an...
At present, business strategies in SMEs (Small and medium enterprises) are crucial for consolidation in highly competitive markets, in achieving a better image and in business profitability. One of the strategies that are currently being... more
At present, business strategies in SMEs (Small and medium enterprises) are crucial for consolidation in highly competitive markets, in achieving a better image and in business profitability. One of the strategies that are currently being used and that have a high level of success are the practices focused on sustainability and social responsibility, through standardized standards such as: ISO 14001 and ISO 26001. The literature related to sustainable business is based mainly on the theory of resources and capabilities, and in theory based on Stakeholders. These currents state that companies should focus on profitable strategies to ensure significant and long-term results, in order to achieve organizational and financial results for stakeholders. In this work, the sample consists of 215 companies from the commerce, services and industry sectors, located in the southern region of the State of Sonora in Mexico.The objective of the work is to analyze the influence of ISO 14001 and 26001...
El espíritu emprendedor es uno de los motores principales de la innovación, la competitividad y el crecimiento de la economía; por ello, es necesario animar a emprender e impulsar a las personas para iniciar un negocio. La administración... more
El espíritu emprendedor es uno de los motores principales de la innovación, la competitividad y el crecimiento de la economía; por ello, es necesario animar a emprender e impulsar a las personas para iniciar un negocio. La administración pública juega un importante papel de apoyo y fomento en la creación de empresas, y las nuevas tecnologías —especialmente Internet— posibilitan la transmisión de información, convirtiéndose en un aliado de gran utilidad para impulsar el emprendimiento. El objetivo de este trabajo es examinar, a través de un análisis de contenido, el nivel de información sobre emprendimiento que los municipios del Alentejo, región de Portugal, muestran en sus webs. La investigación ha puesto de manifiesto que los datos ofrecidos son escasos, siendo la información general, la información sobre recursos y apoyo al emprendedor, y la comunicación con el emprendedor las más divulgadas.
This study focused on university social responsibility (USR). Corporate social responsibility is currently an extremely common strategy implemented by organizations. Higher education institutions are also introducing this strategy to... more
This study focused on university social responsibility (USR). Corporate social responsibility is currently an extremely common strategy implemented by organizations. Higher education institutions are also introducing this strategy to enhance their performance, seeking to ensure that every university action is socially responsible and oriented toward achieving advantages over competitors. This competitive advantage is the result of a social responsibility vision, which has an ethical core, that the University has implemented or is implementing among all its stakeholders. These institutions work in four areas: instruction, research, management, and projection to society. Universities must thus strive to meet the interests of different stakeholders’ interests. This research concentrated on university students as an important stakeholder. The main objective was to evaluate university students’ participation in USR activities, as well as assessing the impact of relevant university practi...
The sustainability of territories (e.g., regions and countries) is currently an issue that should be considered when implementing organizational strategies. The globalization, industrialization, and population growth trends observed in... more
The sustainability of territories (e.g., regions and countries) is currently an issue that should be considered when implementing organizational strategies. The globalization, industrialization, and population growth trends observed in recent decades have forced experts to adopt a sustainable approach capable of guaranteeing that a population’s present needs can be met without compromising future generations’ well-being. Among the essential pillars of successful sustainability strategies, social development stands out as quite important, so the present study focused on it. Social development strategies include ensuring a satisfactory level of education while simultaneously fostering an adequate quality of life and long-term sustainability. Thus, this study’s objective was to gain a clearer understanding of universities’ role as promoters of education and generators of populations that become more deeply rooted in their territory of origin. One public university, the University of Ex...
Sustainability is now seen as a strategy used to encourage tourism. The objective of this research is to analyse the success factors of sustainable tourism in the southern region of the State of Sonora, Mexico. The research was carried... more
Sustainability is now seen as a strategy used to encourage tourism. The objective of this research is to analyse the success factors of sustainable tourism in the southern region of the State of Sonora, Mexico. The research was carried out in 2018. The methodology used was qualitative, explanatory and non-experimental, that is, a multiple case study (Guaymas, Isla Huivulai and Alamos). It was concluded that the natural and cultural beauty, security and accessibility, as well as the environmental protection of the area were rated as important by 20% of respondents. Moreover, the business profile of the residents of a particular location with tourism potential and the accessibility of the place were rated as important by 10%. The implications of this are that as sustainable tourism projects are implemented, a variety of aspects will have to be considered in the tourism programme, also ensuring good management in order to achieve suitable conditions. In addition, governments should be ...
