Article 1, Volume 4 Issue 2

The influence of absorptive capacity, sources of information and technological acquisition in the technological innovation breadth of manufacturing companies

Author

Javier Del Carpio Gallegos – (Universidad Esan)

Jhony Ostos Mariño – (Universidad Esan)

Kerstin Bremser – (Pforzheim University)

Received April 19, 2017; accepted May 25, 2018.

Abstract

This article is an approach to new definitions of materiality as applied to corporate performance and disclosure practices. Over time, the materiality lens will have implications for multiple operating areas. They will range from; risk and compliance to strategy setting, corporate policy and governance, management practices including stakeholder engagement, and even human resource management. In the second part there is a presentation of the definitions, scope and perspectives of materiality according to six relevant standard-setters in the field of sustainability reporting. Finally there is the presentation of how materiality is reported according to the six biggest groups of quoted companies in Spain.

Este artículo es un acercamiento a las nuevas definiciones de materialidad aplicadas al desempeño corporativo y las prácticas de divulgación. Con el tiempo, la lente de materialidad tendrá implicaciones para múltiples áreas operativas. Van desde; riesgo y cumplimiento de la configuración de la estrategia, la política corporativa y la gobernanza, las prácticas de gestión, incluida la participación de las partes interesadas, e incluso la gestión de recursos humanos. En la segunda parte, se presentan las definiciones, el alcance y las perspectivas de materialidad de acuerdo con seis emisores de normas relevantes en el campo de los informes de sostenibilidad. Finalmente está la presentación de cómo se informa la materialidad según los seis grupos más grandes de empresas cotizadas en España.

Citation

Del Carpio Gallegos, J., Ostos Mariño, J., & Bremser, K. (2018). The Influence of Absorptive Capacity, Sources of Information and Technological Acquisition in the Technological Innovation Breadth of Manufacturing Companies. European Accounting and Management Review4(2), 1-28.

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Keywords

  • Materiality reporting
  • Sustainability reporting

Palabras clave

  • Informes de materialidad
  • Informes de sostenibilidad

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Article 1, Volume 1 Issue 1:

Strategic management decisions in power positions to achieve business excellence in small service businesses: does gender matter?

Author

María del Mar Alonso-Almeida – (Universidad Autónoma de Madrid)

Kerstin Bremser – (Pforzheim University)

Received April 1, 2014; accepted June 17, 2014.

Abstract

The paper presents the results of a 2009 survey of 136 Spanish small service businesses. Male and female owners of travel agencies were interviewed to indicate their crisis readiness and measures taken to confront the crisis. Gender based differences in strategic decision-making were detected. Whereas men and women were equally successful to overcome the crisis, their strategies differed. Women were on average significantly younger, employed measures focusing on price, kept social measures intact and employed to a lesser extent drastic measures to reduce costs (layoffs, dismissals). Men used drastic measures most. The differences in strategic choice can be attributed to a gender specific leadership style.

El documento presenta los resultados de una encuesta realizada en 2009 a 136 pequeñas empresas españolas de servicios. Se entrevistó a los propietarios de las agencias de viajes para indicar su preparación para la crisis y las medidas adoptadas para enfrentarla. Se detectaron diferencias de género en la toma de decisiones estratégicas. Mientras que hombres y mujeres tuvieron el mismo éxito para superar la crisis, sus estrategias diferían. En promedio, las mujeres eran significativamente más jóvenes, emplearon medidas centradas en el precio, mantuvieron intactas las medidas sociales y emplearon en menor medida medidas drásticas para reducir los costos (despidos). Los hombres usaron medidas más drásticas. Las diferencias en la elección estratégica se pueden atribuir a un estilo de liderazgo específico de género.

Citation

Alonso‐Almeida, M. D. M., & Bremser, K. (2014). Strategic management decisions in power positions to achieve business excellence in small service businesses: does gender matter?. European Accounting and Management Review1(1).

Figures

Keywords

  • Gender
  • Tourism
  • Small services
  • Crisis management
  • Decision-taking

Palabras clave

  • Género
  • Turismo
  • Servicios pequeños
  • Gestión de crisis
  • Toma de decisiones

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