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November 2002 - present
Publications
Publications (108)
En los últimos años, la literatura académica sugiere la necesidad de innovar en los enfoques pedagógicos, especialmente en la enseñanza superior, con el objetivo de mejorar los resultados de aprendizaje de las generaciones más jóvenes. En este sentido, la gamificación, que combina motivación intrínseca y extrínseca, surge como una herramienta con e...
Purpose
Drawing on the Theory of Planned Behaviour (TBP) and Social Cognitive Theory (SCT), this study delves into how, in entrepreneurship-unfriendly environments, university students’ entrepreneurial intention (EI) is shaped, focusing particularly on the role of entrepreneurship education (EE) and an entrepreneurial family context (EFC).
Design/...
Purpose
This study aims to identify students’ perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly environments) and including the social desirability (SD) bias to strengthen data robustness and assess response truthfulness.
Design/methodology/approach
A surve...
Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and pe...
El libro que aquí presentamos se corresponde con los trabajos de investigación, en forma de ponencias y comunicaciones, que fueron presentadas y defendidas por sus autoras/es en el Congreso internacional «Derecho, Economía y Empresa: cuestiones prácticas actuales», celebrado en la Universidad Politécnica de Valencia, en su Campus de Alcoy (Alicante...
El libro que aquí presentamos se corresponde con los trabajos de investigación, en forma de ponencias y comunicaciones, que fueron presentadas y defendidas por sus autoras/es en el Congreso internacional «Derecho, Economía y Empresa: cuestiones prácticas actuales», celebrado en la Universidad Politécnica de Valencia, en su Campus de Alcoy (Alicante...
This study investigates individual auditors' attitudes toward various corrupt behaviors in Palestine, an underexplored context. We examine the perception and determinants of auditors toward corruption and introduce the link between gender, job position, exposure to other cultures, age, and level of education as factors affecting attitudes toward co...
Purpose
To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.
Design/methodology/approach
This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top...
This study examines the influence of audit committee attributes, namely financial expertise, independence, meeting frequency and size, on the adoption of CSR assurance. The study also offers insight into the effect of audit committee attributes on the scope and level of CSR assurance and the selection of CSR assurance providers. Contextually, this...
Purpose
This study aims to provide the intellectual structure of the academic literature on board characteristics and corporate social responsibility disclosure (CSRD) and corporate social responsibility performance (CSRP). To do that, the authors analyse the main theories, data sources and methodologies used by researchers, providing information o...
En la actualidad, las universidades deben fomentar la empleabilidad de sus egresados, facilitándoles una formación que potencie y desarrolle su sentido de la iniciativa y del emprendimiento. Conseguir el fomento de ese espíritu emprendedor requiere de la utilización de metodologías innovadoras y motivadoras, como es el caso de la gamificación, así...
Now more than ever before, studies of accounting ethics should be at the front of every research that is commenced throughout and following COVID-19 to protect students, academics, professionals, and broader communities. Accounting Ethics Education Research is traditionally linked to the global crisis. Therefore, the purpose of this study is to map...
Drawing on the complexity theory and responding to the recent calls to use such creative methods that mix between a quantitative and qualitative approach. Therefore, this study fills the literature gap, adding novelties, showing evidence from the unexplored (or underexplored) European context and, consequently, shedding light to inconclusive result...
This is the first study that presents a full picture of the field by using a combination of two methodologies, bibliometric and social network analysis (SNA). Thus, this work maps the knowledge of previous research and suggest new avenues for future research for the relationship between board characteristics and corporate social responsibility (CSR...
Interest is growing towards including business ethics in university
curricula, aiming at improving ethical behaviour of future managers.
Extant literature has investigated the impact of ethics education on
different ethics-related students’ cognitive and/or behavioural outcomes,
considering variables related to training programmes and students’
dem...
The purpose of this chapter is to identify the current academic literature on the assurance of Integrated Reporting. By means of the Web of Science database, we have obtained a sample of papers in an effort to synthesize the main characteristics and trends in the field. This study identifies an emerging academic interest in the assurance of integra...
El uso de juegos serios (serious games), y de la gamificación en general, ha irrumpido con fuerza en el ámbito educativo en todos sus niveles, desde la educación primaria hasta la educación superior. Ejemplos de este uso incluye juegos serios para la enseñanza de idiomas, matemáticas, física o comercio internacional, por poner algunos ejemplos. El...
Academic spin-offs (ASOs) help universities transfer knowledge or technology through business projects developed by academic staff. This investigation aims at analyzing the critical factors for spin-off creation at universities operating in crisis-raven, entrepreneurship-unfriendly environments. Such factors revolve around four types of resources:...
Sustainability reporting and assurance have considerably increased in the last decades. Among different sectors, ‘sensitive sectors’ attracted the attention of many academics. However, most of research works were focused only on ‘environmentally-sensitive sectors’. Therefore, after the loss of trust caused by the lack of transparency due to the cri...
Recent financial scandals worldwide have intensified concern for business (and especially accounting) ethics. Hence, under an overall economic and social sustainability approach, it is crucial to improve the effectiveness of business ethics and corporate social responsibility (CSR) education, in terms of its impact on business students’ awareness o...
Financial scandals have highlighted the need for greater corporate transparency. Thus, corporate governance has emerged as an instrument for corporations to fulfil their social responsibility by offering more reliable information to their stakeholders. In this sense, the corporate governance report has become one of the leading mechanisms of busine...
Environmental factors determine several features of society, but are becoming increasingly relevant in the entrepreneurship process. In recent years, entrepreneurship has been expanding worldwide and implies an exponential role of the environment. Accordingly, research into this phenomenon has also increased: contributions have rocketed, including...
The emergence of Corporate Social Responsibility (CSR) has greatly influenced business communication. CSR reporting has become the main tool through which organisations worldwide communicate their economic, social and environmental performance. Just as this practice is consolidated, the need for credible information in this area is critical. As a r...
La crisis económica, ambiental y social que hemos sufrido ha motivado a la educación a proporcionar compromisos respecto al desarrollo sostenible y la responsabilidad social. Así, en los últimos años el interés por la ética empresarial ha crecido en todo el mundo, trasladándose ese interés creciente también al campo de la educación (entre otras vía...
Delphi methodology is a tested method in another Social Sciences. If it is used in an adequate way, can be used in law research, because Delphi methodology is a qualitative method that it permits the inclusion of values and principles. In some cases, Delphi methodology could offer a singular adaptation for solve some usual problems for law interpre...
CSR reporting is increasing worldwide and cooperatives are highly susceptible to it. However, there is an interesting research gap in CSR reporting and assurance in cooperatives. Through an in-depth case study, we investigated motivations, benefits and singularities to adopt assurance practices in one of the biggest cooperatives in the Spanish reta...
Gamification represents an innovative and engaging methodology to motivate students and enhance their learning process. Nevertheless despite an increasing academic interest in gamification over the last years, teachers’ attitude towards gamification and actual use of gamification remains a neglected research area. This exploratory study aims to gai...
Concern is increasing worldwide for introducing dedicated courses on business ethics and Corporate Social Responsibility (CSR) in higher education curricula. In this study, awareness of business ethics is investigated from a sample of 307 undergraduate and postgraduate management students at a Polish university. This investigation aims at assessing...
The relevance of sustainability reporting has greatly increased in recent decades, but the need to
gain credibility has promoted companies to adopt assurance on sustainability reports. Prior
research has analyzed these practices among stock companies. However, very few efforts have
been made to develop a non-stock firm perspective. Social enterpris...
Purpose: To assess if it exists the close relationship suggested by some authors between open innovation and absorptive capacity. Design/methodology: Bibliometric analysis on the Web of Science about the international literature where both terms are treated simultaneously. Findings: It has been shown that it is a field of growing interest and that...
Purpose: Literature review of existing academic spin-offs in order to present the current situation at the international level. Design/methodology: Literature review. Findings: The bibliometric analysis of the literature (1990-2014) on academic spin-off permits find the most relevant authors, journals, both directly (number of publications) and ind...
Sustainability assurance has increased in the last decade because of the need to gain credibility. The aim of this paper is to develop an exploratory analysis about sustainability assurance in the agri-food industry. Given the lack of previous studies that focus in a specific sector, we consider that this is an interesting research gap. Thus, we ai...
Corporate Social Responsibility (CSR) reporting and assurance has achieved a great relevance, and the financial services industry is a CSR-sensitive sector, which needs to increase user confidence in the credibility of their reported activities. Our aim is to analyse assurance practices in this sector. Thus, we study what factors are associated wit...
In the last decades, sustainability reporting has experienced a noteworthy proliferation in the international arena. However, there is a lack of accountability and transparency, which have promoted that companies adopt assurance on sustainability reports to gain credibility. Spain is a worldwide leader in sustainability reporting but there is few c...
Actualmente los egresados universitarios se enfrentan a un convulso mercado laboral, con una tasa de paro, entre los menores de 25 anos, del 51.8% (EPA IV Trimestre 2014) lo que convierte la formacion y las competencias profesionales en un factor clave para su insercion en el mercado laboral. Uno de los mecanismos que mayor impulso esta tomando es...
Sustainability Assurance (SA) is increasing worldwide. Cooperatives are highly susceptible to CSR but there is an interesting research gap regarding SA in them. We use mixed research methods (statistical and content analysis) to study SA practices of the top 300 cooperatives worldwide. Paradoxically, our results show scarce
or late SA adoption, and...
In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In this study, from a sample of 551 students of a business degree at a Spanis...
The interest in ethical issues has increased in higher education, and more specifically in accounting. However, despite the interest that business ethics has generated in the academic community – especially during the last two decades – the timely and relevant field of accounting ethics has so far not received the proper attention that it deserves....
Accounting information has been employed in many economic-financial models applied to registered corporations to predict business failure. Nonetheless, there are practically no research works that predict failure in agricultural cooperatives. The fundamental elements of this legal form justify the development of specific prediction models. The Delp...
Web 2.0 networks have provoked a revolution in the last years due to their capacity to modify human relationships, particularly in business contexts. Social capital, as a crucial intangible asset embedded in Web 2.0 networks, can be extremely helpful to build and optimize personal and organizational power or resources. This exploratory study empiri...
Durante la última década, la relevancia de la sostenibilidad ha crecido dentro del mundo empresarial, teniendo las cooperativas de crédito una especial relación con este concepto. Esta relación puede representar un valioso activo para el desarrollo de los negocios, sólo si son capaces de proporcionar una mayor credibilidad y confianza en la socieda...
La prediccion del fracaso empresarial a partir de modelos economico-financieros ha sido objeto de numerosos trabajos de investigacion. Sin embargo, la mayoria de estos trabajos se han desarrollado para sociedades mercantiles y son practicamente inexistentes los trabajos orientados a la prediccion del fracaso en sociedades cooperativas. Esta investi...
La divulgación y verificación de memorias de RSC en las cooperativas de crédito españolas: un análisis exploratorio Helena-María Bollas-Araya Elies Seguí-Mas RESUMEN Dado su carácter social, las cooperativas son altamente susceptibles a la divulgación de memorias RSC. Sin embargo, en comparación a las sociedades mercantiles, éste es un campo con re...
In recent years, setting up spin-off companies has become an efficient way to transfer technologyu and research results to the marketplace. This study found thats is not very usual to set up spin-offs as cooperatives, since most companies of this type take the form of limited or public limited companies, and therefore concentrates on analysing the...
Las fases del proceso de creación de una empresa social tienen algunas diferencias con respecto al proceso de creación empresarial. Además, dada la importancia creciente de la empresa en un escenario económico de dimensiones cada vez más amplias y globales, es importante resaltar la función social que, independientemente, desempeña. Por este motivo...
El cambio de paradigma económico y los escándalos financieros han puesto de mani-fiesto la necesaria función social de la empresa, surgiendo la Responsabilidad Social Corporativa como un instrumento para que ésta cumpla con su papel, ofreciendo in-formación de mayor fiabilidad a todos sus stakeholders. El presente trabajo tiene como objeto el análi...
Accounting information has been employed in many economic-financial models applied to registered corporations to predict business failure. Nonetheless, there are practically no research works that predict failure in agricultural cooperatives. The fundamental elements of this legal form justify the development of specific prediction models. The Delp...
Las cooperativas de crédito, organizaciones singulares en nuestro sistema financiero, poseen intangibles de características particulares. Así, los valores de la cooperativa y de sus miembros, la estructuración del capital, las actitudes del personal o su proximidad a los clientes de su ámbito operativo les confieren unas características específicas...
Las cooperativas de crédito, organizaciones singulares en nuestro sistema financiero, poseen intangibles de características particulares. Así, los valores de la cooperativa y de sus miembros, la estructuración del capital, las actitudes del personal o su proximidad a los clientes de su ámbito operativo les confieren unas características específicas...
Purpose – The purpose of this paper is to examine the underlying differences in European Union (EU) country approaches to corporate governance and business ethics given the conformity imposed by the EU's recent standardization directives. Design/methodology/approach – The authors conducted a multivariate statistical analysis, involving a two-stage...
Especialmente en el caso de las cajas de ahorro, el capital social ha sido recurrentemente utilizado para explicar la aportación que ciertas entidades bancarias realizan al desarrollo económico y social de sus territorios de actuación. Las cooperativas de crédito, como organizaciones singulares en nuestro sistema financiero, poseen unos intangibles...
Las cooperativas de crédito, como organizaciones singulares en nuestro sistema financiero, poseen unos intangibles de características particulares. Así, los valores de la cooperativa y de sus miembros, la estructuración del capital, las actitudes del personal o sus políticas de selección y de formación les confieren unas características específicas...
Las cooperativas de crédito, como organizaciones singulares en nuestro sistema financiero, poseen unos intangibles de características particulares. Así, los valores de la cooperativa y de sus miembros, la estructuración del capital, las actitudes del personal o sus políticas de selección y de formación les confieren unas características específicas...
La contabilidad representa el núcleo central del sistema de información empresarial y -por tanto- resulta crítica para la toma de decisiones y el planteamiento estratégico de la organización. Sin embargo, fruto de la emergencia de la economía del conocimiento, la contabilidad ha sufrido una evidente pérdida de fiabilidad y de relevancia social. Est...
The emergence of the economy of knowledge has resulted in, among other consequences, the triumph of globalization and market liberalization, the primacy of the individual as a competitive critical factor and the crisis of the relevance of financial information, its comparability and reliability. The financial scandals we have witnesses during the l...
Over the last decade, business literature has identified knowledge management as one of the key tools in managing a modern company. In this regard, it is possible to identify, measure and manage the critical intangibles in a company by means of intellectual capital statements that can provide the management with important information on where value...
