Francisca Castilla-Polo

Francisca Castilla-Polo
Universidad de Jaén | UJAEN · Financial Economy and Accounting Department

Associate Professor

About

56
Publications
10,744
Reads
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380
Citations
Citations since 2017
26 Research Items
298 Citations
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20172018201920202021202220230204060
20172018201920202021202220230204060
Additional affiliations
September 1999 - present
Universidad de Jaén
Position
  • Professor (Associate)

Publications

Publications (56)
Article
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In recent years, it has generally been admitted that sustainability is a condition which is supportive of success within internationalization processes. We adopt a model based on antecedents and consequences of internationalization within successful agri-food cooperatives involved in the circular economy in order to offer a comprehensive view about...
Chapter
This study analyzes the evolution of social reporting. After reviewing the literature on this topic and the main initiatives, reports, and standards, three stages can be distinguished: early moments, middle course, and current situation. All these stages have a coinciding concern that is accountability, but a very different way of putting it into p...
Article
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The aim of this paper is to integrate active methodology on corporate social responsibility (CSR)¹ learning into management accounting studies. The linkages between sustainable management and management accounting demand those future managers integrate CSR into their training in an effective way, as they will become change agents for CSR. A represe...
Article
This paper proposes a novel methodological approach to help decision-makers in SMEs evaluate and prioritize sustainability reporting (SR) standards. It can thus help SMEs to overcome some of the problems they encounter when initiating SR. In order to explore this decision in more depth, a set of decision criteria are identified, reflecting the cost...
Article
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Purpose Intellectual capital (IC) has been shown to play a crucial role in promoting competitive success among cooperatives as well as in other types of organizations. However, cooperatives are rarely included in this line of research. This paper aims to analyze how IC in agrifood cooperatives influences their prominence by fostering responsible re...
Article
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Purpose The purpose of this research objective was to analyse social reporting within MERCO Business companies both from the point of view of the quantity of information disclosed and the references about their quality. This approach constitutes a novelty with respect to previous literature on the subject. Design/methodology/approach This paper as...
Article
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This study analyzes how learning about social responsibility (SR) can modify the perceptions of university students about the importance of responsible behavior on the part of companies. To this end, a questionnaire was designed and administered to Management Accounting students before (n = 128) and after (n = 71) receiving two training activities...
Article
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There is a major interest in analyzing the role of intangible assets on sustainable development, which is a topic under the auspices of the so-called 5th stage of research. Cooperatives are enterprises directly committed to sustainable development due to their dual nature–economic and social. This paper is based on a literature review and proposes...
Article
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Nuestro estudio analiza el papel de la innovación en el logro de un mejor posicionamiento estratégico de almazaras cooperativas a través de su reputación. La necesidad de diferenciación en la industria del aceite de oliva se considera una cuestión fundamental en su futuro. Lo anterior justifica nuestro objetivo de diseñar una escala de medida para...
Article
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Purpose This paper aims to review sustainability reporting understood as any type of social and environmental disclosures (SED) in its relationship with corporate reputation within the most reputed companies in Spain according to MERCO business monitor ranking (2014-2016). Design/methodology/approach To shed light on the relationship reputation-SE...
Article
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Purpose: Our research objective is to perform a descriptive analysis of the information on intangible assets disclosed by Spanish banks indexed on the IBEX 35 as a step prior to the creation of which allows us to eventually create a specific disclosure index for this type of content during 2010-2012, the most critical years of the crisis in Spain....
Article
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La problemática del socio dentro de la cooperativa y su relación con la Teoría de los Stakeholders centra el interés de este trabajo. Considerando no sólo su participación democrática, sino también su potencial participación dentro de diferentes funciones económicas, planteamos la necesidad de una correcta gestión de las relaciones socio-cooperativ...
Chapter
In this study we review the concept of a country’s reputation (CoR), which still requires a thorough conceptual development. The relevance of this intangible asset for countries justifies the need to clarify the CoR concept as a preliminary and necessary step to start its management by governments. We carried out a literature review with the aim of...
Article
The concept of corporate reputation is rarely applied to cooperative companies. This paper analyzes the implications of a good reputation in their performance. Specifically, it focuses on olive oil cooperatives in Spain, where the need for differentiation makes them key subjects of study. The structural equation method and the partial least square...
Article
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In an industry like olive oil mills, far from the business examples that have opted for providing information on intangible assets on a voluntary basis up until now, these disclosures can be seen as a strategic objective. Our objective is to review the state of the art in this topic in order to identify the theoretical advantages associated with it...
Article
En este estudio analizamos la divulgación de información voluntaria sobre intangibles que realizan los bancos que cotizan en el índice IBEX 35 bajo el marco de la Teoría de los Costes de Propiedad y de la Teoría de la Agencia. Mediante la metodología del análisis de contenido nos planteamos tanto revisar la información que divulgan actualmente, a t...
Article
Purpose In this paper, the authors analyze the use of content analysis in disclosing voluntarily information on intangible assets, the intangible assets disclosures (IAD). The purpose of this paper is to conduct a structured literature review (SLR) that assesses the possibilities and limitations of content analysis. Design/methodology/approach T...
Article
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The attention to ethics has gradually become a concurrent topic of modern companies’ management. In the last years Social Responsibility has become a key issue in the strategic agenda of competitive agriculture cooperatives. However, reputation management has not been a visible strength in the cooperative enterprises. First of all, this work theore...
Article
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div> En este trabajo nos dedicamos a analizar el importante número de medidas adoptadas sobre el Sistema Financiero Español ante la crisis económica de los últimos años, así como a estudiar su repercusión en las estrategias contables de las entidades financieras, en un intento de adaptarse a tales cambios. Analizaremos las principales medidas finan...
Article
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Purpose – We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research that would be useful to academics and practitioners. Design...
Article
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Resumen El objetivo de este trabajo ha sido definir una escala de medida de la reputación de cooperativas oleícolas. La inexistencia de estudios previos y la trascendencia de la reputación como activo para las empresas en general y para las cooperativas almazareras en particular justifican nuestro interés y la oportunidad de esta investigación. Con...
Article
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POR Dolores GALLARDO VÁZQUEZ 2 , M. Isabel SÁNCHEZ HERNÁNDEZ 3 y Francisca CASTILLA POLO 4 RESUMEN En este trabajo se presenta un marco teórico y una propuesta metodológica para la validación cualitativa de un modelo explicativo de la Responsabilidad Social en las Sociedades Cooperativas. La variable central de análisis, la llamada Orientación a la...
Article
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This paper presents a theoretical framework and a methodological proposal for qualitative validation of a model explaining Social Responsibility in Cooperative Societies. The main variable of analysis, called Orientation to Social Responsibility in Cooperatives (OSRCOOP), is not directly observable, and it is necessary to measure it through a set o...
Article
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Purpose – The purpose of this paper is to address a theoretical and methodological framework to validate a model for explaining social responsibility in cooperative societies. Design/methodology/approach – A qualitative methodology based on the assessment and agreement of an expert panel has been used. More exactly, a Delphi technique will help ac...
Article
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En el terreno de la Responsabilidad Social (RS) las sociedades cooperativas parten de una situacion de ventaja frente al resto de las empresas. El paralelismo de los principios y valores cooperativos y el concepto de RS, nos lleva a plantear peculiaridades de este tipo de actuacion social en cooperativas, la llamada RSCoop. Nos centraremos en ella...
Article
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Purpose: The importance and significance of the intangibles in recent years seems unquestionable to the current business environment is questionable but why not all companies, depending on their nature, are addressing their treatment. Trying to explain from the past the present situation, we will focus on analyzing the role business played in this...
Article
In the area of Social Responsibility (SR) cooperative societies are based on an advantage against other companies. The parallelism of cooperatives principles and values and the concept SR, leads us to consider features of this type of social action such as cooperatives, the SRCoop. We will focus on it but more specifically in social disclosure or c...
Article
This article presents the results of a pilot scheme carried out at the University of Jaén and aimed at improving the level of English of Administration and Business Management students, through the participation of a group of incoming foreign students who teach Business English during their stay at this university. This research has allowed us to o...
Article
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De las novedades más significativas que conlleva el Espacio Europeo de Educación Superior (EEES), es destacable un modelo de aprendizaje que atribuye su éxito o fracaso en virtud de la adquisición o no de determinadas competencias. Junto a las competencias específicas de cada titulación, encontramos otras que adquieren un carácter genérico o transv...
Article
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The importance of the education quality in the Higher Education field is a topic object of priority attention even more in an adaptation moment to the European Higher Education Area (EHEA) as is the one which we find. For this reason, set out to offer a set vision on different actions that Andalusian Universities are carrying out to reinforce and/o...
Article
The objective of our work is to propose the integration of two complementary statements on financial information: the social report and the intellectual capital report. Both are statements of great importance in the current business context. The motive behind our proposal is that, in reviewing the current situation, we observed an overlap in the co...
Article
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Nos proponemos ofrecer una visión explicativa de la decisión de revelar información sobre intangibles por ser un aspecto que parece ignorarse, a pesar de su trascendencia, por la literatura en la materia. Entender por qué se revela es fundamental para conocer el alcance y las implicaciones que tal decisión supone para la empresa a la par que para s...
Article
In a broad sense the role of the accounting information, is essential before those frequent demands from an efficient and responsible management. It must be able to integrate the interest of a broad group of collectives interested in the functioning of the firm. Among them, we can note the owners, with the highest participation. That accounting inf...
Article
Although the Intellectual Capital movement is not very old, we do consider it necessary to delve into its recent, short history in order to understand its current relevance within the economic, political, business, and research panorama. These contexts are the active fronts in the study of intellectual capital, which will be analysed individually i...
Article
The creation of wealth through intangible factors is a valid alternative in any environment and, especially, if it has an insufficient degree of development. We look at the opinions of management on this issue using a descriptive, qualitative study carried out in the Autonomous Communities of Andalusia and Extremadura. The scope of the work is broa...
Article
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Numerosos planteamientos, cercanos a la realidad en nuestra opinión, apoyan la preocupación por temas sociales como vía para conseguir un cierto nivel de reconocimiento y prestigio por la sociedad que lleva a cabo tales prácticas. Junto a éstos, otros posicionamientos plantean la necesidad de fomentar la responsabilidad social empresarial para cump...
Article
Numerous approaches from firms, in our opinion close to reality, support the concern for social issues as a via to achieve a certain level of recognition and prestige by the company carrying out such practices. Together with these, some other attitudes establish the need for promoting the entrepeneurial social responsibility in order to comply with...
Article
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Ante las constantes demandas de una gestión eficiente y responsable que sea capaz de integrar los intereses de un amplio conjunto de colectivos interesados en la marcha empresarial, entre ellos y con una participación razonablemente más elevada, los propietarios, el papel de la información contable en un sentido amplio resulta esencial. No sólo per...
Article
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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 desarr...
Article
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The complexity and turbulence of the current business environment determines that the way of acquiring sustainable competitive advantages is ever more strongly associated with possession of intangible elements, and not focused as before on tangible assets. Faced with this panorama accounting does not seem to offer a very comprehensive response in i...
Article
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It is becoming more and more evident the importance of irnmaterial factors in organiza- tional competitiveness. Thus we find it necessary to study the matter and take the challenge of re- porting about the findings regarding those factors. Logically, their irnmaterial nature hinders the whole treatment process by the accountant field. For this reas...
Article
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Nos proponemos en este trabajo indagar en la comunicación de la actuación responsable de pequeñas y medianas empresas. La Responsabilidad Social conlleva no sólo la implementación práctica por la empresa que asume su compromiso con la sociedad sino la comunicación por ésta de las actividades que está llevando a cabo y su por qué. En este sentido, n...
Article
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Resumen: Somos conscientes de la trascendencia que tienen los elementos intangibles para la gestión empresarial en una etapa como la actual donde la importancia relativa de los bienes tangibles cada vez más va en descenso. Incluso, el hecho de que sólo estos recursos contribuyen a la obtención de ventajas competitivas goza en estos momentos de gran...

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Cited By

Projects

Projects (4)
Project
Designing non-financial indicators for SMEs reputational construct
Project
The project aims to study the relationship between non-financial disclosure policies and Reputation Management within SMEs.
Project
Special Issue "Universities for Sustainable Development and Low-Carbon Economy: Green Universities, Green Skills, Social Role of Universities" Editors: Dr Honorata Howaniec Prof. Dr. Małgorzata Rutkowska Prof. Dr. Adam Pawliczek Prof. Dr. Francisca Castilla-Polo A special issue of Sustainability (ISSN 2071-1050). Deadline for manuscript submissions: 30 June 2022. More you can find here: https://www.mdpi.com/journal/sustainability/special_issues/universities_lowcarbon_economy