Article 1, Volume 8 Issue 1

DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards

Author

Bettina Binder – (Hochschule Pforzheim)

Received September 27, 2021; accepted November 29, 2021.

Abstract

Before the Covid-19 pandemic in German 30-DAX companies the women quota in supervisory boards and management boards increased compared to previous years. The COVID-19 pandemic led to a decrease in women’s participation on the labour market, the working life of women being particularly affected. As of September 2020, the number of women in executive positions of the 30-DAX companies decreased, six women leaving the executive board in just one year (AllBright, 2020: 8). The present article investigates the situation of DAX companies with regard to their financial performance in 2019, their sectors of activity and women quota on their supervisory and management boards. It proposes the introduction of new key performance indicators (KPIs), such as the women process performance development (WPPD) index and it shows how such KPIs can be integrated in a company process in order to force a structural and systemic change.

Antes de la pandemia de COVID-19, en las empresas alemanas del 30-DAX la cuota de mujeres en los consejos de supervisión y los consejos de administración aumentó en comparación con años anteriores. La pandemia de COVID-19 provocó un descenso de la participación femenina en el mercado laboral, viéndose especialmente afectada la vida laboral de las mujeres. En septiembre de 2020, el número de mujeres en puestos ejecutivos de las 30 empresas del Dax disminuyó, y seis mujeres abandonaron el consejo de administración en tan solo un año (AllBright, 2020: 8). El presente artículo investiga la situación de las empresas del DAX en relación con sus resultados financieros en 2019, sus sectores de actividad y la cuota de mujeres en sus consejos de supervisión y dirección. Propone la introducción de nuevos indicadores clave de rendimiento (KPI), como el índice de desarrollo del rendimiento de los procesos femeninos (WPPD), y muestra cómo pueden integrarse dichos KPI en un proceso empresarial para forzar un cambio estructural y sistémico.

Citation

Binder, B. (2021). DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards. European Accounting and Management Review, 8(1), 1-21.

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Article 3, Volume 9 Issue 1

Bibliometric Analysis of Accounting Fraud and Earnings Management During the period 2012-2022 Author Pilar Lloret – (University of Vic-Universitat Central de Catalunya) Núria Arimany – (University of Vic-Universitat Central de Catalunya) DOI: 10.26595/eamr.2014.9.1.3 Download PDF View HTML Received May 23, 2022; accepted September 30, 2022. Abstract English This study performs a bibliometric analysis of articles on accounting

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Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students Author Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya) David Carpi – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.2 Download PDF View HTML Received August 10, 2022; accepted January 16, 2023. Abstract English At an early life stage, students must choose a degree, a crucial decision

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Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy Author Alejandra Cueva – (Universitat Internacional de Catalunya) Anna Akhmedova- (Universitat Internacional de Catalunya) Frederic Marimon- (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.1 Download PDF View HTML Received August 31, 2022; accepted January 30, 2023. Abstract English Customer satisfaction has been gaining the attention of researchers hoping to develop a model that

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Volume 8 – Issue 1

Article 3, Volume 7 Issue 2

Company philosophy and its reputation through an analysis of the MERCO ranking

Author

José Daniel Barquero Cabrero – (ESERP-Abertis Observatory)

Mª de las Mercedes Cancelo Sanmartín – (University of Malaga, UVM, ECSSR)

Received May 7, 2021; accepted June 22, 2021.

Abstract

Social responsibility has been incorporated as a fundamental aspect in the structuring of large organizations. It is inevitable from a communicative and social interpretation perspective of organizations, not to observe them as socially incorporated entities and active agents in society. In the last two decades there has been not only an advance in the theoretical conceptualization of social responsibility, but also a normative and strategic design of the implementation of SR in companies. In the present investigation, a comparative study is presented that analyzes the development and execution of Social Responsibility in Spanish and Mexican companies. For this, the index based on Corporate Reputation Corporate Monitoring (MERCO Ranking) will be taken as a basis, selecting those considered as the ten best companies positioned in Spain and Mexico. The objective of the study is to determine the coherence of the MERCO Reputation Index with the theoretical concept of social responsibility. As well as determining the real role of the SR in the organizational philosophy and the materialization of it.

La responsabilidad social se ha incorporado como un aspecto fundamental en la estructuración de las grandes organizaciones. Es inevitable desde una perspectiva comunicativa y de interpretación social de las organizaciones, no observarlas como entidades socialmente incorporadas y agentes activos en la sociedad. En las dos últimas décadas se ha producido no sólo un avance en la conceptualización teórica de la responsabilidad social, sino también un diseño normativo y estratégico de la implantación de la RS en las empresas. En la presente investigación se presenta un estudio comparativo que analiza el desarrollo y ejecución de la Responsabilidad Social en empresas españolas y mexicanas. Para ello, se tomará como base el índice basado en el Seguimiento de la Reputación Corporativa de las Empresas (Ranking MERCO), seleccionando las consideradas como las diez mejores empresas posicionadas en España y México. El objetivo del estudio es determinar la coherencia del Índice de Reputación MERCO con el concepto teórico de responsabilidad social. Así como determinar el papel real de la RS en la filosofía organizacional y la materialización de la misma.

Citation

Barquero, J. D. & Cancelo, M. M. (2021). Company philosophy and its reputation through an analysis of the MERCO ranking. European Accounting and Management Review, 7(3), 40-52.

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Article 3, Volume 9 Issue 1

Bibliometric Analysis of Accounting Fraud and Earnings Management During the period 2012-2022 Author Pilar Lloret – (University of Vic-Universitat Central de Catalunya) Núria Arimany – (University of Vic-Universitat Central de Catalunya) DOI: 10.26595/eamr.2014.9.1.3 Download PDF View HTML Received May 23, 2022; accepted September 30, 2022. Abstract English This study performs a bibliometric analysis of articles on accounting

Read More »

Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students Author Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya) David Carpi – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.2 Download PDF View HTML Received August 10, 2022; accepted January 16, 2023. Abstract English At an early life stage, students must choose a degree, a crucial decision

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Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy Author Alejandra Cueva – (Universitat Internacional de Catalunya) Anna Akhmedova- (Universitat Internacional de Catalunya) Frederic Marimon- (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.1 Download PDF View HTML Received August 31, 2022; accepted January 30, 2023. Abstract English Customer satisfaction has been gaining the attention of researchers hoping to develop a model that

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Article 2, Volume 7 Issue 2

The triple role of university academic staff and its effects on students’ satisfaction: contractual tie and gender contextual analysis

Author

Josep Llach – (Universitat de Girona)

Frederic Marimon – (Universitat Internacional de Catalunya)

Received February 3, 2020; accepted March 4, 2020.

Abstract

The university academic staff is a key element of the quality of universities. Therefore, it is essential to understand if performance in their three possible roles (teaching, research and management) affects the learning process of students and, more specifically, their satisfaction. A database of 992 satisfaction surveys conducted at the University of Girona was used to show that not all the roles affect these two aspects in the same way and that contextual factors such as contractual tie and gender are also significant.

El personal académico universitario es un elemento clave de la calidad de las universidades. Por ello, es fundamental conocer si el desempeño de sus tres posibles roles (docencia, investigación y gestión) afecta al proceso de aprendizaje de los estudiantes y, más concretamente, a su satisfacción. Se ha utilizado una base de datos de 992 encuestas de satisfacción realizadas en la Universidad de Girona para demostrar que no todos los roles afectan de la misma manera a estos dos aspectos y que factores contextuales como la vinculación contractual y el género también son significativos.

Citation

Llach, J. & Marimon, F. (2021). The triple role of university academic staff and its effects on students’ satisfaction: contractual tie and gender contextual analysis. European Accounting and Management Review, 7(2), 23-22.

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Article 3, Volume 9 Issue 1

Bibliometric Analysis of Accounting Fraud and Earnings Management During the period 2012-2022 Author Pilar Lloret – (University of Vic-Universitat Central de Catalunya) Núria Arimany – (University of Vic-Universitat Central de Catalunya) DOI: 10.26595/eamr.2014.9.1.3 Download PDF View HTML Received May 23, 2022; accepted September 30, 2022. Abstract English This study performs a bibliometric analysis of articles on accounting

Read More »

Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students Author Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya) David Carpi – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.2 Download PDF View HTML Received August 10, 2022; accepted January 16, 2023. Abstract English At an early life stage, students must choose a degree, a crucial decision

Read More »

Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy Author Alejandra Cueva – (Universitat Internacional de Catalunya) Anna Akhmedova- (Universitat Internacional de Catalunya) Frederic Marimon- (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.1 Download PDF View HTML Received August 31, 2022; accepted January 30, 2023. Abstract English Customer satisfaction has been gaining the attention of researchers hoping to develop a model that

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Article 1, Volume 7 Issue 2

Demographic Drivers of Workplace Deviance: A Survey of Clinical and Non-Clinical Hospital Professionals

Author

Rogério J. Lunkes – (Universidade Federal de Santa Catarina)

Ernesto Lopez-Valeiras – (Universidad de Vigo)

Jacobo Gomez-Conde – (Universidad Autónoma de Madrid)

Received February 1, 2021; accepted April 19, 2021.

Abstract

This paper aims to determine the extent to which employee demographic characteristics (gender, age, tenure and professional group) predict an employee’s decision to participate in deviant workplace behavior. We conduct a quantitative field study consisting in a survey of 113 clinical and non-clinical professionals at the three largest hospitals in Brazil. ANOVA and linear regression were used to test the hypothesized model. Our results reveal that those most prone to deviant behavior are the short tenure, young and administrative professionals. Although we found no association between gender and workplace deviance, our results generate specific knowledge on relevant behavioral issues involving clinical and non-clinical hospital professionals. The knowledge of the demographic characteristics that may predict workplace deviance will allow managers to design and implement more accurate control systems and training programs that could reduce this dysfunctional behavior and its negative impact on organizations and society.

El objetivo de este trabajo es determinar en qué medida las características demográficas de los empleados (sexo, edad, antigüedad y grupo profesional) predicen la decisión de un empleado de participar en un comportamiento desviado en el lugar de trabajo. Realizamos un estudio de campo cuantitativo consistente en una encuesta a 113 profesionales clínicos y no clínicos de los tres mayores hospitales de Brasil. Se utilizaron ANOVA y regresión lineal para probar el modelo hipotetizado. Nuestros resultados revelan que los más propensos al comportamiento desviado son los profesionales de corta permanencia, jóvenes y administrativos. Aunque no se encontró asociación entre género y desviación del comportamiento en el ambiente de trabajo, nuestros resultados generan conocimiento específico sobre cuestiones relevantes de comportamiento de los profesionales hospitalarios clínicos y no clínicos. El conocimiento de las características demográficas que pueden predecir la desviación laboral permitirá a los gestores diseñar e implementar sistemas de control y programas de formación más precisos que podrían reducir este comportamiento disfuncional y su impacto negativo en las organizaciones y en la sociedad.

Citation

Lunkes, R. J., López-Valeiras, E. & Gómez-Conde, J. (2021). Demographic Drivers of Workplace Deviance: A Survey of Clinical and Non-Clinical Hospital Professionals. European Accounting and Management Review, 7(2), 1-22.

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Article 3, Volume 9 Issue 1

Bibliometric Analysis of Accounting Fraud and Earnings Management During the period 2012-2022 Author Pilar Lloret – (University of Vic-Universitat Central de Catalunya) Núria Arimany – (University of Vic-Universitat Central de Catalunya) DOI: 10.26595/eamr.2014.9.1.3 Download PDF View HTML Received May 23, 2022; accepted September 30, 2022. Abstract English This study performs a bibliometric analysis of articles on accounting

Read More »

Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students Author Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya) David Carpi – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.2 Download PDF View HTML Received August 10, 2022; accepted January 16, 2023. Abstract English At an early life stage, students must choose a degree, a crucial decision

Read More »

Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy Author Alejandra Cueva – (Universitat Internacional de Catalunya) Anna Akhmedova- (Universitat Internacional de Catalunya) Frederic Marimon- (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.1 Download PDF View HTML Received August 31, 2022; accepted January 30, 2023. Abstract English Customer satisfaction has been gaining the attention of researchers hoping to develop a model that

Read More »

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