Article 3, Volume 8 Issue 2

Inequality, Economism and Bad Management

Author

Natàlia Cugueró-Escofet – (Universitat Oberta de Catalunya)

Josep-Maria Rosanas Marti – (IESE Business School)

Received March 9 24, 2022; accepted May 30, 2022.

Abstract

The past decades have shown an increase in inequality, measured in economic terms, that affects society, creating unfair increasing differences between the welfare of the richest and the poorest, and being even worse with respect to middle classes and people with a stable job. We show how the economies of the Western World have evolved since World War II, first with an unprecedented improvement of the economic conditions for everybody in the developed economies and later, since the middle 70’s, with a shift towards inequality that followed a change of both the economic and the management theories (often called neoliberalism) and their application into real-world’s economies and management practices. We next go to the existing academic literature in management and justice to discuss in more depth the current problems, to show how bad management has been at the same time the cause and the consequence of such problems; and, finally, we put forward some proposals in terms of management and justice that we believe should be incorporated in companies and organizations to help solving the problems and generate improvements for the actual unrest and the existing divided society.

Las últimas décadas han mostrado un aumento de la desigualdad, medida en términos económicos, que afecta a la sociedad, creando diferencias cada vez más injustas entre el bienestar de los más ricos y los más pobres, y siendo aún peor con respecto a las clases medias y a las personas con un trabajo estable. Mostramos cómo las economías del mundo occidental han evolucionado desde la Segunda Guerra Mundial, primero con una mejora sin precedentes de las condiciones económicas para todos en las economías desarrolladas y después, desde mediados de los 70, con un giro hacia la desigualdad que siguió a un cambio de las teorías tanto económicas como de gestión (a menudo llamado neoliberalismo) y su aplicación en las economías y prácticas de gestión del mundo real. A continuación acudimos a la literatura académica existente en gestión y justicia para profundizar en los problemas actuales, mostrar cómo la mala gestión ha sido al mismo tiempo causa y consecuencia de dichos problemas; y, finalmente, planteamos algunas propuestas en materia de gestión y justicia que creemos deberían incorporarse en las empresas y organizaciones para ayudar a resolver los problemas y generar mejoras para el malestar actual y la dividida sociedad existente.

Citation

Cugueró-Escofet, N. and Rosanas, J. (2022). Inequality, Economism and Bad Management. European Accounting and Management Review, 8(2), 43-67.

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Article 2, Volume 8 Issue 2

The effect of remittances and their relationship with exports in the face of USMCA

Author

Enriqueta Mancilla Rendón – (Universidad La Salle México)

Carmen Lozano Arizmendi – (Universidad La Salle México)

Received January 24, 2022; accepted May 23, 2022.

Abstract

The aim of this work is to analyze the reception of remittances in Mexico as a component of the migration phenomenon. We seek to understand the economic effect from the economic-fiscal policy and its relationship with exports after the entry into force of the USMCA. We applied the time series forecasting method using an unseasonal ARIMA model. As a result, we understand the correlation between remittances and exports, although there is also a prevalent benefit in fiscal income for the treasury of the country of origin.

El objetivo de este trabajo es analizar la recepción de remesas en México como un componente del fenómeno migratorio. Buscamos entender el efecto económico a partir de la política económica-fiscal y su relación con las exportaciones después de la entrada en vigor del USMCA. Aplicamos el método de pronóstico de series de tiempo utilizando un modelo ARIMA no estacional. Como resultado, entendemos la correlación entre las remesas y las exportaciones, aunque también prevalece un beneficio en los ingresos fiscales para el fisco del país de origen.

Citation

Mancilla, E. and Lozano, C. (2022). The effect of remittances and their relationship with exports in the face of USMCA. European Accounting and Management Review, 8(2), 21-42.

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Volume 12 (Issue 1)

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Article 1, Volume 8 Issue 2

Executives’ insights about by-products made by recycled CO2: the case of CPGs industry

Author

Antonia Delistavrou – (International Hellenic University)

Irene Tilkidou – (International Hellenic University)

Evgenia Papaioannou – (International Hellenic University)

Received January 8, 2022; accepted June 8, 2022.

Abstract

This paper presents parts of an exploratory, mix-methodology study that concerns the innovative technology of carbon capture and utilization (CCU) in the production of chemical oxo-products. Experts with 13 European CPGs industries were surveyed. It was found that recycling and conservation of energy and water technologies are carried out in all factories, while green applications that concern the composition of products are implemented by half of the industries. All executives hold positive attitudes towards innovative technologies that concern carbon neutrality. Half of them were found willing to include the new, green oxo-products (Glycolic acid, n-Valeraldheyde and LimoxalTM) in their production process of their GPCs, stating prerequisites that concern quality and actual contribution to neutrality. The reservations that were expressed by the other half of the respondents concern the low level of awareness about the recycled CO2 oxo-products and the early stages of CCU implementation.

Este artículo presenta partes de un estudio exploratorio, de metodología mixta, relativo a la tecnología innovadora de captura y utilización de carbono (CCU) en la producción de oxo-productos químicos. Se encuestó a expertos de 13 industrias europeas de CPG. Se constató que las tecnologías de reciclaje y conservación de la energía y el agua se aplican en todas las fábricas, mientras que las aplicaciones ecológicas que afectan a la composición de los productos se aplican en la mitad de las industrias. Todos los ejecutivos tienen una actitud positiva hacia las tecnologías innovadoras relacionadas con la neutralidad de carbono. La mitad de ellos se mostraron dispuestos a incluir los nuevos oxoproductos ecológicos (ácido glicólico, n-valeraldehído y LimoxalTM) en el proceso de producción de sus GPC, indicando requisitos previos relacionados con la calidad y la contribución real a la neutralidad. Las reservas expresadas por la otra mitad de los encuestados se refieren al escaso conocimiento de los oxoproductos de CO2 reciclado y a las primeras fases de aplicación de las CCU.

Citation

Delistavrou, A., Tilkidou, I. and Papaioannou, E. (2022). Executives’ insights about by-products made by recycled CO2: the case of CPGs industry. European Accounting and Management Review, 8(2), 1-20.

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Volume 12 (Issue 1)

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Volume 11 Issue 1 (2025) (Published May 2026)

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