Contabilidad y Economía Financiera

URI permanente para esta comunidadhttps://hdl.handle.net/11441/11125

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A Competitive Success Model in the Hotel Industry
(University of Twente, 2015) González Rodríguez, María Rosario; Martín Samper, Rosario del Carmen; Jiménez Caballero, José Luis; Universidad de Sevilla. Departamento de Economía Aplicada I; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera; Universidad de Sevilla. Departamento de Economía Financiera y Dirección de Operaciones
The aim of the paper focus on identifying those factors involved in the competitive success of hotel companies and the interrelations between them, taking into account the socio-economic influence that these companies might have on Andalusian region and the few studies carried out in tourism sector so far. The study tries to specify an econometric model that may include factors that appear as mechanisms for the generation of competitive advantage. The research model allows us to identify the relative impact of the “industry factor” and the company’s own specific factors, “hotel intangible resources”, on competitive success.
A dea model for measuring efficiency adapted to the hotel sector
(2012) Otero Terrón, José Ignacio; Lobo Gallardo, Antonio; Escobar Pérez, Bernabé; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
The aim of this paper is propose an improved model based on the technique of Data Envelopment Analysis (DEA) to measure hotel efficiency. For that purpose, an extensive literature review has been carried out, focused mainly on empirical research. As a result, the proposed model incorporates some new operational variables widely accepted within the sector, like the REVPAR indicator, and allows to adapt the efficiency analysis to the current economic conditions and industry circumstances
A meta-analytical study of the impact of Lean Production on business performance
(Elsevier, 2018) Abreu Ledón, René; Luján-García, Darkys; Garrido-Vega, Pedro; Escobar Pérez, Bernabé; Universidad de Sevilla. Departamento de Economía Financiera y Dirección de Operaciones; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera; Junta de Andalucía
Lean Production (LP) is one of the most common initiatives in Operations Management that firms adopt to boost their competitiveness. The purpose of this paper is to examine the extant research on the relationship between LP and business performance (BP). The study analyses the data from 30 articles published from 2000 to 2016 that meet two targeted criteria, that they have: (i) empirically analysed the relationship between LP, or any measure of LP, and at least one measure of BP, and (ii) reported the effect size of the relationship between LP and BP measured with Pearson's correlation coefficients or related methods. Distinctions are made between two different performance outcomes (financial and market) and six LP practices. Using the Hunter and Schmidt (2004) meta-analysis based correlations approach, the obtained results show that a positive and moderate relationship exists between aggregate level LP and aggregate level business performance (r ̅´ = 0.31). There is also a positive relationship with market performance, but not with financial performance. Only three individual practices are statistically related to business performance (Process Control and Improvement, Workforce Development, and Customer Focus). The country’s level of economic development is also found to act as a moderating variable in several of the studied relationships and to have a greater effect in Emerging Economies than in Advanced Economies.
A model proposal for IFRS 16 IBR adjustment based on bond market pricing
(Routledge, Taylor & Francis Group, 2023) Delgado Vaquero, David; Morales Díaz, José; Zamora Ramírez, Constancio; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
The Incremental Borrowing Rate (IBR) is generally used by companies for discounting future lease payments and calculating the value of the lease assets and liabilities under IFRS 16. According to this standard, leased asset must be considered as a collateral, and therefore the yield to be used should reflect an adequate Loss-Given Default (LGD), which may vary depending on the estimated recovery rate of the asset (machinery, real estate, vehicles, etc.). There is a lack of accounting and finance literature focused on analysing how a standard IBR should be adjusted to reflect the expected underlying asset LGD in line with IFRS principles. In this context, we propose a model that uses bond quoted information as a basis for introducing an adjustment to the standard “unsecured” IBR. The model consists of replicating the change in a certain bond yield when there is a change in the LGD (usually due to a change in the seniority level). We empirically demonstrate that the model works by using data from real bond quotations (97 outstanding bonds quoted on several secondary markets such as NY, Vienna, Frankfurt and London). The empirical analysis has been performed for two different time periods: pre-COVID 19 and post-COVID 19.
A New Approach to Social Entrepreneurship: A Systematic Review and Meta-Analysis
(MDPI, 2021) García-Jurado, Alejandro; Pérez Barea, José Javier; Nova, Rodrigo J.; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
All social entrepreneurship experts state that the issue of definition is the main problem affecting research in this field. Although there is no single definition, this is clearly a new domain in the field of research on entrepreneurship. The main objective of this study is to further knowledge in this area by means of a systematic review of scientific literature to determine the conceptual development of social entrepreneurship and to identify the most interesting research trends. This study uses a research method, known as latent semantic analysis (LSA), which has been applied to a database of keywords collected from a rigorous selection of academic articles. The results show that this phenomenon has emerged from two parallel currents within the organization management field; on the one hand, the non-governmental organization (NGO) and voluntary tradition and, on the other, the world of business ethics and corporate social responsibility (CSR). The main lines of future research highlighted in the analysis include the measurement of social impact, venture philanthropy, and hybrid organizations.
A representation of the business model concepts in the e-business, management and accounting fields
(RIREA di Nobile Giovanna, 2018) Mazzocchetti, Francesca; Abad Navarro, María Cristina; Cimini, Riccardo; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
The business model (BM) concept has been deeply investigated in management and accounting research. Academics’ and practitioners’ great interest in this concept led to the formulation of an increasing number of definitions that do not necessarily cohere with each other. The aim of this study is to review BM definitions provided by scholars and practitioners within the e- business, management and accounting fields to understand whether communalities exist between these definitions and to identify which ones have the most in common. To do so, the Scopus database was used to build a sample of research products whose BM definitions were analysed and compared to identify similarities/dissimilarities. To compare the definitions, a social network analysis was adopted to build an adjacency matrix that represents a network whose vertices are the different definitions analysed and whose edges connect those definitions that have the majority of elements in common. The results show that there are definitions that have not much in common with each other. Other definitions show more or less similarities according to the number of edges that link the different vertices of the network. On the one hand, the representation of the network gives insights that there are similarities between definitions provided by authors that belong to different fields of study. On the other hand, the absence of integration between the definitions provided by academics and practitioners deserves close attention for the implications that the BM concept has for practice. Both the analysis of the definitions and the network suggest that the most common topics that one can find in the BM definitions are value creation, the activity in which the firm is involved, the use of resources within this activity and a link with the strategic choices of the firm. Value creation can be found in the large majority of documents that have something in common with the first cut-point of the network (Petrovic et al., 2001). The second element regards the nature of the business and thus the activities in which it is involved. This is typical of the definitions that present communalities with the second cut-point of the network (Onetti et al., 2012). The third focuses mostly on the resources used to develop the business activity and can be found in the definitions that are similar to the third cut-point of the network (Mitchell and Coles, 2004). The last aspect refers to the strategic choices and could be found in the fourth cut-point of the network (Wirtz et al., 2016). These findings lead to considering the BM as the consequence of strategic choices that plan what the company does through the combination of its resources and how it creates value for its stakeholders.
A research and technology valuation model for decision analysis in the environmental and renewable energy sectors
(Pergamon-Elsevier Science, 2020) Valdivia, Miguel; Galán González, José Luis; Laffarga Briones, Joaquina; Ramos, Juan Luis; Universidad de Sevilla. Departamento de Administración de Empresas y Comercialización e Investigación de Mercados (Marketing); Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Annually, companies invest vast amounts of resources into research and development (R&D) in order to remain competitive in today’s markets. This investment intensive effort needs to be carefully managed and monitored in order to make the most of these investments. Making informed decisions regarding resource allocation is vital for maximizing return on investment (ROI). One important way to achieve this is use of a valuation model that is capable of estimating the potential return of R&D investment by assessing among other parameters, the level of uncertainty and risk associated with this kind of project. This paper presents a valuation decision model that has been applied to the renewable and environmental sector. Here we present a flexible, user-friendly and understandable model that reflects the intrinsic risks associated with R&D projects. The model can be customized for use across a variety of capital intensive and medium-long term R&D projects in the private and public realms. A real-life case study is used to illustrate the utility of the model within the biofuel sector; specifically, for a project focused on the production of biofuel from municipal solid waste. Use of valuation models, such as the one described here, when used from the very initial phases of the project till project completion can serve a vital role in R&D management—one that enables decision-makers to define realistic and productive targets throughout the full R&D project period.
A simulaçâo como instrumento de selecçâo de estratégias de investimento em condiçôes de incerteza
(1999) Silva, Jacinto Vidigal da; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
A incerteza é urna característica do meio em que as empresas operam. Apesar desta realidade, muitos modelos de decisáo estratégica nâo levam em consideraçâo os efeitos das alteraçôes do meio externo. Na prática é assumido que os resultados das estratégias nâo sâo afectados pelas modificaçôes da envolvente económica. O objectivo deste trabalho é o desenvolvimento de um modelo que considere os efeitos das alteraçôes da conjuntura económica sobre as estratégias de investimento e sobre as preferencias estratégicas dos empresários. O resultado final é um modelo de simulaçâo que se baseia na aleatoriedade da conjuntura económica e assume como aspecto central o conceito de fluxo líquido de tesouraria.
A View on Personal Learning Environments through Approaches to Learning
(European Foundation for Quality in E-Learning, 2013) Romero Frías, Esteban; Arquero Montaño, José Luis; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera; Junta de Andalucía; Universidad de Granada
In the past years the impact of social media in students in Higher Education has been remarkably significant (Pew Research Center, 2010; Tapscott, 2009). In order to exploit the potential benefits of these tools on education, we carried out different experiments using wikis and private social networks. Although the results were positive, we decided to move towards a more open approach using tools not directly linked to educational purposes. This paper reports on an experience in the use of Personal Learning Environments (PLE) to develop competences needed by students for lifelong learning. PLE is a concept that refers to the set of tools, devices, connections and networks that we used to learn. Nowadays building a digital PLE is key to achieve the goals set by the European Union. The main objective of the paper is to analyse the influence of the approaches to learning of students in the reported effects of the PLE as well as in relevant aspects of the learning process. 245 students enrolled in a course on International Accounting participated in the experience of developing their own digital PLE. Some of the activities proposed used social networks, Twitter, blogs and wikis. The data were gathered through a web based questionnaire in two steps: 1) to obtain a priori self-confidence measures regarding communication in academic tasks and web related tasks, and 2) to obtain a measure of the approaches to learning of the students and self-confidence measures. According to students’ opinion, the experience was deemed as positive. In order to check the relationships between the impact of the experience and the approach to learning of students, a cluster analysis was performed. Students were classified into two groups. The cluster #1 presents lower scores on deep approach and higher scores on surface approach than students classified into cluster #2. Comparing the scores obtained in all the aspects of learning between the two groups, many differences arise. Students in the deep approach group indicated a significant higher impact in all measured aspects. Results suggest that certain a type of students, more flexible and likely to manage information in their own, is able to use PLEs more effectively to learn than those who present a more pragmatic orientation focussed on passing the course.
El absentismo en el Grado en Finanzas y Contabilidad
(REDINE (Red de Investigación e Innovación Educativa), 2020) Moreno Ureba, Elena; Bravo Urquiza, Francisco; Reguera Alvarado, Nuria; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
La Academia Contable en España durante la transición de las Escuelas de Comercio a las primeras Facultades de Estudios Empresariales
(Asociación Española de Contabilidad y Administración de Empresas, 2024) Escobar Pérez, Bernabé; Garzón Molina, Irene; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera; Universidad de Sevilla. Departamento de Economía Aplicada I
Los orígenes de los estudios empresariales mayoritariamente se han recogido en literatura no académica como los aniversarios de las Escuelas de Comercio, de las Escuelas Universitarias o de las Facultades. Sin embargo, no conocemos que haya un estudio sistemático acerca de esa transición en general, ni tampoco en Contabilidad en particular. Por ello, el motivo de este estudio es contrastar empíricamente la afirmación de que los primeros profesores de las Facultades de estudios empresariales provenían de las Escuelas de Comercio y analizar los orígenes de los estudios empresariales con objeto de reconocer el papel de los académicos pioneros y describir dicha transición en el área de la Contabilidad en España. Para ello se han llevado a cabo entrevistas semiestructuradas con diversos participantes referentes de las primeras Facultades de estudios sobre el ámbito empresarial creadas en España.
Accounting Students and Communication Apprehension: A Study of Spanish and UK Students
(Taylor & Francis, 2007) Arquero Montaño, José Luis; Hassall, Trevor; Joyce, John; Donoso Anés, José Antonio; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Accounting is about measuring and communicating. Accounting bodies and employers have expressed opinions, which have been supported by research results, advocating that greater emphasis is placed on the development of communication skills throughout the education and training of accountants. Consequently, an increasing number of accounting programmes now include communication skills as educational objectives or learning outcomes, and have integrated activities into the curriculum specifically to develop these skills. It is important to recognise that certain factors can severely restrict the development of communication skills; a major factor is communication apprehension. Research suggests that the existence of high levels of communication apprehension will make efforts to improve communication skills ineffective. Previous research findings indicate that accounting students have high levels of communication apprehension. This paper compares and contrasts the levels and profiles of communication apprehension exhibited by accounting students at the (UK University) and those at the (ESP University). The levels of communication apprehension are also compared with those of students from other disciplines at the same institutions. The results confirm the high levels of communication apprehension in European accounting students. There are notable differences between the two countries however in certain underlying factors.
Acta non verba. La importancia para la Universidad de la docencia. Editorial
(Universidad de Sevilla, 2018) Arquero Montaño, José Luis; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
La activación de las diferencias temporales positivas en empresas cotizadas españolas: un estudio empírico
(Journal of Accounting, Management and Governance (JAMG), 2010) Moreno Rojas, José; López Herrera, Diego; Kronbaver, Clovis Antonio; Souza, Marcos Antonio; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
El objetivo de este estudio es analizar los factores que pueden determinar la decisión de activar impuestos anticipados, también conocidos como activos fiscales diferidos. Esa decisión afecta a conceptos tales como: el resultado neto, el nivel de endeudamiento, o la liquidez de la empresa. Para el estudio empírico fue utilizado una muestra aleatoria de cuentas anuales de 124 empresas, cotizadas durante el período 1999-2001. Se dará continuidad posterior, con el análisis de las cuentas anuales de estas empresas españolas y brasileñas hasta el cierre del año de 2009, que posibilitará realizar un estudio comparativo. Para cada empresa y año, se ha calculado, el valor de una variable que mide el peso que las diferencias temporales positivas representan sobre el resultado contable, antes de los impuestos. Ante la comprobación del no cumplimiento de los requisitos necesarios para la aplicación de un análisis de varianza (ANOVA), fueron realizadas diversas pruebas no paramétricas, concretamente la prueba de la mediana y el análisis de la varianza de KrusKal-Wallis. Los resultados obtenidos demuestran que los niveles de endeudamiento, liquidez y rentabilidad son factores determinantes del peso, que las diferencias temporales positivas representan con respecto al resultado contable antes de los impuestos, apreciándose que un endeudamiento alto y una baja liquidez, aumentan la propensión a la activación de impuestos anticipados.
La activación de los derechos de formación de jugadores en las Sociedades Anónimas Deportivas: una propuesta a la luz de la nueva normativa FIFA
(Asociación española de contabilidad y administración de empresas (AECA), 2002) Moreno Rojas, José; Serrano Domínguez, Francisco; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Actividades extra-aula y motivación. Tres experiencias en el área de la contabilidad
(1997) Jiménez Cardoso, Sergio Manuel; Arquero Montaño, José Luis; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Una de las razones del bajo rendimiento de algunos estudiantes es la falta de interés por la asignatura, lo que a su vez puede deberse a que los conocimientos son percibidos como carentes de utilidad inmediata o no aplicables en la práctica. Para que exista aprendizaje real, es necesario, entre otras cosas, que los nuevos conocimientos sean percibidos como útiles. Conocer la utilidad de los conocimientos debe mejorar la motivación del alumno, es decir, debe generar en el alumno una actitud favorable hacia los contenidos. El cambio de actitud debe facilitar el aprendizaje, favoreciendo el aumento del rendimiento académico. Nuestro trabajo tiene como objetivo comprobar si una serie de actividades extra-aula, en este caso dos ciclos de conferencias impartido por profesionales y un estudio de casos, es capaz de modificar la actitud del alumno.
Las actividades realizadas por los auditores dentro del nuevo marco normativo sobre auditoría en España
(Universidad de Sevilla, 2005) Pérez López, José Ángel; López Gavira, María Rosario; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera; Díez de Castro, Enrique Carlos; Brândao, Elísio
Una de las medidas adoptadas, mediante la todavía reciente modificación de la regulación de la auditoría en nuestro país, fue la introducción de nuevas actividades incompatibles con la misma. Tal medida tuvo como objetivo paliar la polémica que, la realización de múltiples y variadas tareas por parte de los auditores, provoca sobre el cumplimiento de la cualidad de independencia. El presente trabajo analiza la oferta actual de servicios en las firmas de auditoría con el objetivo de obtener evidencia empírica suficiente sobre si las medidas adoptadas por nuestra regulación han supuesto una solución al conflicto por la provisión conjunta.
Adaptación del Sistema Uniforme de Cuentas para la Industria del Alojamiento (USUALI) a los albergues juveniles
(Ministerio de Industria, Comercio y Turismo, 2013) Agabo-Mateos, Félix Luis; Escobar Pérez, Bernabé; Lobo Gallardo, Antonio; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
El objetivo de este trabajo es presentar una adaptación del Uniform System of Accounts for the Lodging Industry (en adelante, USALI) a las características propias del subsector del alojamiento en albergues juveniles, considerando una nueva estructura departamental, reglas específicas de cálculo, asignación y registro, nuevos formatos de presentación y análisis de la información, así como de los ratios e indicadores más útiles para mejorar la gestión de estas organizaciones.
Adecuación metodológica al Espacio Europeo de Educación Superior (EEES) en las asignaturas de Contabilidad. Una experiencia preliminar
(Edición Digital@tres, S.L.L., 2010) Carrasco Gallego, Amalia; Donoso Anés, José Antonio; Duarte Atoche, Mª Teresa; Hernández Borreguero, José Julián; López Gavira, María Rosario; Nuñez García, Carmen; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera; Pozo Barajas, Rafael del
El Espacio Europeo de Educación Superior (EEES) promueve una enseñanza basada en el alumno, frente a la enseñanza centrada sobre la tarea del profesor, por lo que potencia un aprendizaje en el que es el propio alumno el que asume la responsabilidad en la organización y desarrollo de su trabajo académico; por ello debemos reflexionar sobre la necesidad de un cambio en las metodologías basadas en aprendizajes conductistas hacia metodologías que potencien el aprendizaje constructivista. El trabajo presenta los resultados preliminares de la experiencia de la puesta en marcha de dos metodologías de participación activas: Aprendizaje Basado en Proyectos (ABPrj) y Aprendizaje Basado en Actividades (ABA) y evalúa su efectividad atendiendo a los rendimientos académicos. Las asignaturas implicadas son Contabilidad Financiera III (CF III) y Análisis Contable (AC) de 4o curso de la Licenciatura de Administración de Empresas en la Universidad de Sevilla. Los resultados se han obtenido mediante cuestionario y rendimiento final del curso. Se aportan resultados preliminares que indican, de forma favorable, el valor de uso de las metodologías participativas.
La administración colonial española de Puerto Rico en la segunda mitad del siglo XIX: gestión y fiscalización de las cuentas
(2015) Mirón Murciano, Pedro Jesús; Escobar Pérez, Bernabé; Hernández Borreguero, José Julián; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera

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