Artículos (Contabilidad y Economía Financiera)

URI permanente para esta colecciónhttps://hdl.handle.net/11441/11126

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Los flujos comerciales de la economía andaluza con el exterior 1980-1990
(Junta de Andalucía, 1995) Delgado Cabeza, Manuel; Rodríguez Morilla, Carmen; Universidad de Sevilla. Departamento de Economía Aplicada II
Development of an education-oriented operating system for online teaching during the COVID-19 pandemic
(Facultad de Ciencias da Educación. Universidad de A Coruña, 2025-01-01) Montero Bancalero, María del Carmen; Casuso-Holgado, María Jesús; Montero Bancalero, Francisco José; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera; Universidad de Sevilla. Departamento de Fisioterapia
The situation caused by the global COVID-19 pandemic has posed an unprecedented challenge for the educational sector. The need to maintain social distancing and the restrictions imposed to control the spread of the virus have necessitated the immediate implementation of online teaching, radically transforming the educational landscape. In light of this reality, it has become imperative to seek innovative and accessible solutions to ensure the continuity of the teaching-learning process. In this context, a free operating system based on open-source software has been developed as a key initiative to contribute to global strategies aimed at mitigating the impact of the coronavirus on the educational community. This operating system is presented as a tool of great value, not only for its accessibility and low cost but also for its adaptability to different educational contexts. It includes a set of pre-installed applications, specifically designed to facilitate teaching work in a virtual environment. These applications allow for maintaining an effective distance communication channel with students, as well as assisting in the organization and management of work, for both teachers and students. To ensure that this operating system effectively met the real needs of educators and students during the pandemic, an exhaustive research study was conducted. This study involved surveys, interviews, and focus groups with teachers from various levels and disciplines, as well as with experts in educational technology. The results provided important information about the needs, challenges, and expectations of teachers in relation to online teaching. Based on these findings, an operating system was designed that integrated these needs, offering practical and effective solutions for distance education. Finally, the trial version of this operating system was subjected to rigorous evaluation. A diverse group of teachers and educational technology experts were invited to use the system in a real teaching environment. Their feedback and observations were crucial for making adjustments and improvements, thus ensuring that the final version of the operating system was a robust, intuitive, and effective tool that met the educational challenges posed by the COVID-19 pandemic.
Control de los recursos locales a través de la contabilidad pública: la transformación del proceso del antiguo al nuevo régimen
(Universidad Nacional de Colombia. Escuela de Administración de Empresas y Contaduría Pública, 2010) Campos Lucena, María Soledad; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Durante mucho tiempo, la precariedad financiera del Estado colisionaba con la bonanza de las arcas locales. Esto se vio agravado en la postrimería del Antiguo Régimen con la pérdida de las colonias, principal fuente de ingresos del Estado, así como por los conflictos bélicos en los que el país se vio inmerso, que incrementaron los gastos. Esta situación motivó que los distintos gobiernos que se sucedieron en España desde mitad del siglo XVII hasta finales del XIX tuvieran un objetivo común: el control de los recursos locales. Con este trabajo se demuestra que el sistema de información contable fue utilizado para tal fin, convirtiéndose en herramienta de control de los recursos locales por parte del gobierno.
Internal and external factors in the success of graduates with disabilities in higher education and employment: an international comparative study in Germany and Spain
(Springer, 2025) López Gavira, María Rosario; Orozco, Inmaculada; Pérez López, Aurora Virginia; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Initiatives in legislation and improved resources dedicated to inclusive education have contributed to an increase in the number of people with disabilities with higher education and access to a profession in the primary market. However, people with disabilities often face a lot of difficulties and injustices before they can finish their university career and obtain a job according to their education, abilities, and wishes. This article presents an empirical, international, comparative study that analysed, from the perspective of 56 German and Spanish graduates with disabilities belonging to 34 universities, which key factors promoted the successful completion of their studies and which factors facilitated their inclusion in the labour market. The research was qualitative through individual interviews with graduates with disabilities. The results revealed many common aspects in the internal (selfknowledge, self-determination, autonomy, self-efficacy, and resilience) and external factors (family, classmates, friends, disability services, and faculty members) that explain the academic success and labour market transition (work experience, accommodations, and awareness) of graduates with disabilities of both countries. However, these factors also revealed some differences between the two countries that serve as an impulse to mobilise cultural, political, and practical change in higher education institutions, employers, and society in general.
Un precedente de las operaciones fuera de presupuesto en la Contabilidad Pública: Las operaciones del Tesoro en la isla de Puerto Rico (1869-1886)
(Asociacion Espanola de Contabilidad y Administracion de Empresas; ASOC, 2024-11-21) Mirón Murciano, Pedro Jesús; Hernández Borreguero, José Julián; Escobar Pérez, Bernabé; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Durante las últimas décadas de dominio español en la Isla de Puerto Rico, desde la metrópoli se articularon nuevos procedimientos a través de diversas reformas, para mejorar la Administración colonial de esta provincia ultramarina. Entre ellas destacan, por su calado, la implantación de un sistema de contabilidad presupuestaria y, posteriormente, la creación de un estado contable para detallar las operaciones que se habían producido sin consignación presupuestaria. En este trabajo se analiza este último estado contable pionero y se demuestra que la Administración Pública de mediados del siglo XIX disponía de importantes conocimientos en materia de Contabilidad Pública para identificar, sistematizar y controlar adecuadamente los hechos contables no incluidos en los presupuestos anuales.
La divulgación de información corporativa sobre el cambio climático: el papel de las comisiones de sostenibilidad
(CEF. Centro de Estudios Financieros, 2024-02-01) Bravo Urquiza, Francisco; Abad Navarro, María Cristina; Alcaide Ruiz, María Dolores; Moreno Ureba, Elena; Reguera Alvarado, Nuria; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
El objetivo es analizar la información sobre el cambio climático publicada por las empresas españolas cotizadas y el papel de las comisiones de sostenibilidad en dichas prácticas de divulgación de información. Primero, medimos la información publicada, desglosada en diferentes dimensiones: consumo de energía, emisiones de gases de efecto invernadero, y riesgos físicos y de transición y oportunidades vinculados al cambio climático. En segundo lugar, examinamos la relación entre la existencia de una comisión de sostenibilidad y la cobertura y cantidad de la información divulgada, contrastando además la influencia que tiene la presencia de mujeres en tales comisiones. Los resultados muestran que las empresas analizadas tienen muy presente la necesidad de divulgar información sobre el cambio climático, pero todavía no cubren la totalidad de los temas que van a ser exigidos con las nuevas normas europeas de información corporativa en materia de sostenibilidad. Además, los resultados muestran una relación entre la existencia de comisiones de sostenibilidad y el alcance y extensión de este tipo de información, relación que, sin embargo, no es significativa cuando se considera la diversidad de género. Dada la importancia actual, tanto en el ámbito público como privado, de la información sobre el cambio climático, así como de la configuración de los órganos de administración de las empresas, la evidencia obtenida tiene implicaciones directas para reguladores y empresas.
Fostering financial literacy in high school education through a game: the experience of RANOKA
(AECA, 2024) Miras Rodríguez, María del Mar; Martelo-Landroguez, Silvia; Fresneda Fuentes, Maria Silvia; Rodríguez-Castro, Paula; Escobar Pérez, Bernabé; Universidad de Sevilla. Departamento de Administración de Empresas y Comercialización e Investigación de Mercados (Marketing); Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
According to the official educational curricula, formal financial training in Spain has been and still is limited. Consequently, the level of financial competences of Spanish students in their last year of high school remains below the average level of OECD’s countries. This research aims to highlight the importance of complementing the formal high school education with non-formal activities. Such non-formal activities could help in the acquisition of economic- financial knowledge and skills at an early age. Specifically, an activity based on a game denominated “Ranoka” was designed and implemented to contribute to enhancing the financial literacy levels of young people. Therefore, our challenge is to increase the level of financial competence in a fun way to capture the attention of these young students when faced with content that might be tedious or unattractive for them. The activity was carried out in 2021 in the Southwest of Andalusia. Five different educational institutions and a total of 224 students from the last course of mandatory high school in Spain participated in the activity. The participants valued positively the proposed activity with an average score of 8.4 points out of 10. The students who participated in the game also answered a questionnaire. Five questions from the PISA report were used to test their level of financial competence. Results have been analysed by gender, type of school, and enrolment in Finance or Economics subjects. Therefore, the insights of this research could be useful for education authorities when developing the educational curricula of high school students.
Influence of Perceived Legitimacy and Perceived Value of Professional Association Members on Attitudinal Loyalty
(MDPI, 2024-12-25) Sánchez del Río Vázquez, María Elena; Rodríguez Rad, Carlos J.; Orta Pérez, Manuel; Revilla Camacho, María Ángeles; Universidad de Sevilla. Departamento de Administración de Empresas y Comercialización e Investigación de Mercados (Marketing); Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
This article explores the discoveries related to organizational legitimacy, focusing on its three key types: pragmatic, moral, and cognitive. It examines how perceived value plays a crucial role in the generation of legitimacy and its direct impact on attitudinal loyalty. The study, based on a survey of 156 members of the Professional Association of Economists of Seville, demonstrates the significant influence of perceived value and legitimacy on the three dimensions of organizational legitimacy and attitudinal loyalty. Based on the findings, the paper recommends a management approach that emphasizes perceived value to reinforce legitimacy, which in turn strengthens loyalty. Another important contribution of our work is that it fills a gap in the literature related to professional association membership loyalty and its antecedents. Further research is suggested to investigate the causes and effects of legitimacy in different organizational contexts.
The role of multiple board directorships in sustainability strategies: symbol or substance?
(Springer, 2024) Bravo Urquiza, Francisco; Reguera Alvarado, Nuria; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Multiple board directorships are a global phenomenon in the business environment and have come under intense debate from regulators, professionals, and academics alike. At the same time, sustainability has become a major challenge for firms in the current scenario. The main objective of this paper is to investigate whether multiple directorships lead firms to symbolic or substantive sustainability strategies. After performing different methodological approaches and robustness tests, our findings highlight that multiple directorships lead to symbolic sustainable development by significantly intensifying environmental, social and governance (ESG) reporting practices, although this is not supported by substantial ESG actions. This symbolic behaviour is even more evident in socially and environmentally sensitive industries. Given the ongoing regulatory and professional discussions concerning multiple board directorships, the ever-increasing importance of sustainability and the significant consequences of symbolic ESG strategies, our paper has direct implications for firms in the selection of board members, as well as for regulators and professionals when refining their legislation and recommendations concerning boards.
Avoiding order reduction phenomenon for general linear methods when integrating linear problems with time dependent boundary values
(Elsevier, 2024) Alonso Mallo, Isaías; Reguera Alvarado, Nuria; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
When applied to stiff problems, the effective order of convergence of general linear methods is governed by their stage order, which is less than or equal to the classical order of the method. This produces an order reduction phenomenon, present in all general linear methods except those with high stage order, in a manner similar to that observed in other time integrators with internal stages. In this paper, we investigate the order reduction which arises when general linear methods are used as time integrators when using the method of lines for solving numerically initial boundary value problems with time dependent boundary values. We propose a technique, based on making an appropriate choice of the boundary values for the internal stages, with which it is possible to recover one unit of order, as we prove in this work. As expected, this implies a considerable improvement for the general linear methods suffering order reduction. Moreover, numerical experiments show that the improvement is not only in these cases, but that, even when the order reduction is not expected, the size of the errors is drastically reduced by using the technique proposed in this paper.
Impact of fraud in Europe: Causes and effects
(Elsevier, 2024) Ramos, Sofía; Pérez López, José Ángel; Abreu, Rute Gomes; Nunes, Sara; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
This research aims to explore the impact of fraud on society, in general, and in the European Union, in particular. Methodologically, this research is divided into two analyses. Firstly, a theoretical analysis based on a systematic literature review of fraud and its impact on society and the economy. Subsequently, an empirical analysis using a structural equation model to estimate its causes and effects, with a sample of key performance indicators (KPI) from 27 European Union countries between 2012 and 2020. The results present relevant KPI that are identified as causing fraud and provide sustainable evidence about their effects, which impact on the society. This research contributes, on the one hand, to identifying the causes of fraud so they must be avoided through measures and contribute to a paradigm shift. On the other hand, the literature review provides evidence of causes and effects of fraud, through several reasons why fraud is committed, identifying the effects that arise from fraud and the impact it causes on society, the economy, and the well-being of the citizen. These findings guide managers and researchers in approaching measures and public policies to mitigate fraud and improve citizen safety and well-being.
ESG Dimensions and Corporate Value: Insights for Sustainable Investments
(MDPI, 2024-08-27) Segura, Liliane Cristina; Naser, Abu; Abreu, Rute Gomes; Pérez López, José Ángel; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
This study adopts an integrated approach to analyze the environmental, social, and governance (ESG) dimensions and their relationship with corporate value in terms of two separate hypotheses: financial performance and market value. While previous studies in the literature have researched ESG from an overall aspect, this study stands out by simultaneously considering all three dimensions individually, providing a holistic and detailed view of their combined impact on corporate value to obtain insights for sustainable investments. Another contribution to the literature is the best practices associated with dialogue with stakeholders, as this study significantly contributes to the ongoing debate regarding sustainable investments. It is very important to demonstrate the relationship between ESG dimensions and corporate value based on empirical evidence. Thus, this study fills a gap in the literature and offers a basis for future research on sustainable investments from a multidimensional perspective of ESG. A relevant contribution is a dataset that includes detailed information about ESG dimensions for 100 publicly listed companies on the B3 stock market in Brazil. This comprehensive research allows for a robust generalization of the results and proposes insights that can be applied in a variety of contexts, increasing the relevance and practical applicability of this paper.
Doble materialidad y credibilidad de la información sobre sostenibilidad: cuestiones clave y retos actuales
(Centro de Estudios Financieros, 2023) Bravo Urquiza, Francisco; Abad Navarro, María Cristina; Reguera Alvarado, Nuria; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
El principio de doble materialidad es un aspecto clave en el reciente marco normativo europeo relativo a la divulgación de información corporativa sobre sostenibilidad. Nuestro trabajo revisa la evolución del concepto de doble materialidad y de los requisitos informativos en esta materia. En particular, nuestro estudio empírico examina, a través de un análisis de contenido de los estados de información no financiera, las prácticas de divulgación de información sobre materialidad de las empresas del IBEX 35. Nuestros resultados ponen de manifiesto que estas empresas publican de forma generalizada información basada en un enfoque de doble materialidad, aunque se aprecian aún deficiencias tanto en la cantidad como en la calidad de dicha información. A la luz de nuestros resultados, planteamos una serie de reflexiones e identificamos retos para las empresas, así como para reguladores, auditores e investigadores.
Positions on regulations affecting auditing and nonauditing activities
(Pontificia Universidad Católica del Perú (PUCP), 2014) López Gavira, María Rosario; Pérez López, José Ángel; Romero García, José Enrique; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera; Universidad de Sevilla. Departamento de Economía Aplicada I
The change in regulations that occurred in Spain in the domain of auditing has led to the analysis of regulations according to the positions adopted by different groups involved in the auditing market. The purpose of this study was to investigate the positions taken by professionals involved in this sector regarding those aspects of the law that regulate the provision of services other than the auditing of annual accounts, with a view to obtaining relevant conclusions for the regulation of the auditing activity. Findings show the existence of three professional subgroups according to the level of global prohibition of the incompatibilities analyzed and the level of importance assigned to the prohibitions in two important groups of prohibitions. The difference between these professional groups is analyzed in terms of their level of prohibition in comparison with the law. Other results show the most important variables for measuring a firm’s degree of independence.
Management and accounts of the disentailment process in Seville Cathedral (19th century): the sale of estates
(Elsevier, 2024) Caro Puro, Rocío; Hernández Borreguero, José Julián; Donoso Anés, Alberto; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Ecclesiastical disentailment has traditionally been associated with seizing real estate owned by "dead hands" for immediate sale. The administrative and accounting documentation of the Cathedral Chapter of Seville shows how it was forced to dispose of numerous properties in two phases during the 19th century. This was not carried out through confiscation but through orderly sales organised by the ecclesiastical institution itself, which is not mentioned in the historical-economic literature. This study analyses these alienations, their causes, procedures and consequences, as well as the financial problems the Cathedral Chapter of Seville faced, the application for numerous loans and the sale of real estate. The sales process, in our opinion, was serious, transparent and professional.
Dynamic resource management and slack resources
(Emerald, 2024) Agustí Pérez, María de las Aguas; Aguilar Caro, Rocío; Galán González, José Luis; Acedo González, Francisco José; Universidad de Sevilla. Departamento de Administración de Empresas y Comercialización e Investigación de Mercados (Marketing); Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Purpose – Organisational slack has been widely considered in strategic management, but there is a gap in understanding the process of accumulation and application of slack resources. From a dynamic perspective and over an extended period of time, this paper analyses the management of slack resources and evaluates whether the different behaviours, in relation to the accumulation and consumption of slack resources, have any effect on performance. Design/methodology/approach – The resource-based view and the dynamic extension of this theory, i.e. resource management and resource orchestration, were analysed in order to evaluate how slack resources can be managed and generate value. Assuming a configurational approach, the analysis was structured into two stages to answer the proposed hypothesis. The first stage studied whether there were different patterns of management of slack resources over time using the DistatisR package. The second stage evaluated which behaviours had the greatest impact in terms of profitability by using a dynamic panel data regression. Findings – Three different types of slack resource management were found in companies: efficient, effective and erratic. Different types do not have the same impact on performance. Originality/value – The dynamic management of slack resources has scarcely been considered, even during periods of crisis and economic expansion. This research advances the understanding of how firms transform slack resources into performance from a dynamic perspective.
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditorst’insights
(Universidad de Murcia, 2024) Martín Lozano, Francisco Javier; Carrasco Gallego, Amalia; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
This paper proves that under current international accounting standards, the most relevant assets of all professional soccer clubs at year-end, players’ transfer fees, can be measured and disclosed at fair value. Research was based on a triangulation approach. Firstly, a theoretical discussion regarding the feasibility of Fair Value Accounting as opposed to Historical Cost Accounting as currently applied was carried out. Secondly, an extra-accounting assessment technique occasionally used by clubs was analysed in depth. Thirdly, qualitative research work was undertaken which included surveys and interviews with soccer clubs financial auditors. This work shows how unreliable the financial statements figures of these intangible assets in soccer clubs are, and consequently points to the lack of transparency generated by applying the inadequate currently accounting valuation. It also demonstrates the need to apply a valid and feasible external valuation technique at fair value complying with IFRS requirements. A new contribution is made using a valuation and disclosure proposal which could avoid current accounting misreporting, thus helping not only the football clubs’ stakeholders in their decision-making process, but also the UEFA with their "Financial Fair Play"1 regulation which monitors clubs finances.
Respuestas regulatorias penales al fraude financiero corporativo: un enfoque cualitativo el caso chileno
(Centro de Investigación ALAC, 2024) Clavería Navarrete, Alberto; Carrasco Gallego, Amalia; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Propósito: Las respuestas regulatorias y legales frente a los grandes escándalos contables ocurridos en las principales economías mundiales han sido abordadas por diversos autores, pero aún no se conoce la experiencia desde la perspectiva de los protagonistas de la realidad social de un país de economía emergente de América Latina, que ha experimentado situaciones similares, relacionadas con casos de fraude de alto impacto público, como es el caso de Chile. La investigación intenta comprender el nivel de preparación que posee el país para disuadir, de forma efectiva, los fraudes corporativos, y conocer si la experiencia de la Unión Europea puede ser un referente para enfrentar dicha problemática. Diseño/metodología/enfoque del estudio: Estudio exploratorio, de carácter cualitativo con diseño fenomenológico estructurado en base a entrevistas en profundidad con informantes claves del ámbito legal y académico, con experiencia principalmente en derecho penal, derecho civil y derecho administrativo chileno y comparado europeo. Hallazgos: Los hallazgos confirman que el país aún no presenta un nivel de preparación adecuado para modernizar y reformar en forma efectiva su marco regulatorio y legal relacionado con el fortalecimiento de los gobiernos corporativos y la disuasión de los fraudes financieros, según las opiniones manifestadas por los expertos.
Las normas europeas de divulgación de información corporativa en materia de sostenibilidad y la hipótesis de la Reina Roja
(Asociacion Espanola de Contabilidad y Administracion de Empresas, 2022) Abad Navarro, María Cristina; Bravo Urquiza, Francisco; Reguera Alvarado, Nuria; Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
La información sobre sostenibilidad ha adquirido una importancia sin precedentes, existiendo numerosas iniciativas para regular su divulgación, lo que ha dificultado su comparabilidad y fiabilidad. La emisión de la propuesta de Directiva sobre información corporativa en materia de sostenibilidad y el desarrollo paralelo de normas europeas de divulgación de información corporativa en materia de sostenibilidad por el European Financial Reporting Advisory Group (EFRAG), supone que la UE haya decidido asumir una posición de liderazgo a nivel internacional en la búsqueda de la ansiada comparabilidad.
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.

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