Volume 7 – Issue 2

Article 5, Volume 7 Issue 1

The Role of Awareness, Learning and Knowledge in Entrepreneurial and Firm Leadership Processes

Author

Neus Vila Brunet – (Universitat Internacional de Catalunya)

Received October 2, 2020; accepted December 9, 2020.

Abstract

Scholars in recent years have urged researchers to shift from their traditional focus on specific characteristics of entrepreneurs and leaders toward research on entrepreneurship and leadership processes. To do this, researchers must better understand entrepreneurs and leaders’ cognitive processes involved in learning, awareness and knowledge acquisition. In this paper systems thinking theory and system dynamics methodologies are used in the development of a dynamic conceptual framework of learning effectiveness. The research applies the conceptual framework to nine U.S. wineries and identifies the consequences of varying levels of awareness and types of knowledge, as well as alternative learning processes on entrepreneurship and leadership effectiveness. Results indicate that one’s level of awareness and knowledge are key factors in enhancing one’s ability to learn. The types of awareness and knowledge identified most critical for enhancing entrepreneurship and leadership effectiveness are: (a) awareness of one’s mental models and learning patterns, (b) systemic knowledge and (c) business related knowledge. Results also identify that there is a positive relationship between the level of entrepreneurs’ intangible key resources and the scope of the learning process undergone. The higher the level of the intangible resources the entrepreneur moves from conducting single loop learning to double loop learning.

Los académicos en los últimos años han instado a los investigadores a cambiar su enfoque tradicional en las características específicas de los emprendedores y líderes hacia la investigación sobre los procesos de emprendimiento y liderazgo. Para hacer esto, los investigadores deben comprender mejor los procesos cognitivos de los empresarios y líderes involucrados en el aprendizaje, la conciencia y la adquisición de conocimientos. En este artículo, la teoría del pensamiento de sistemas y las metodologías de dinámica de sistemas se utilizan en el desarrollo de un marco conceptual dinámico de la eficacia del aprendizaje. La investigación aplica el marco conceptual a nueve bodegas de EE. UU. e identifica las consecuencias de diferentes niveles de conciencia y tipos de conocimiento, así como procesos de aprendizaje alternativos sobre el espíritu empresarial y la eficacia del liderazgo. Los resultados indican que el nivel de conciencia y conocimiento de uno son factores clave para mejorar la capacidad de aprender. Los tipos de conciencia y conocimiento identificados como más críticos para mejorar el espíritu empresarial y la eficacia del liderazgo son: (a) conciencia de los modelos mentales y patrones de aprendizaje propios, (b) conocimiento sistémico y (c) conocimiento relacionado con la empresa. Los resultados también identifican que existe una relación positiva entre el nivel de recursos clave intangibles de los emprendedores y el alcance del proceso de aprendizaje experimentado. Cuanto mayor sea el nivel de los recursos intangibles, el emprendedor pasa de realizar un aprendizaje de ciclo único a un aprendizaje de ciclo doble.

Citation

Vila, N. (2020). The Role of Awareness, Learning and Knowledge in Entrepreneurial and Firm Leadership Processes. European Accounting and Management Review, 7(1), 78-109.

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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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Article 4, Volume 7 Issue 1

Does an internship in Business Administration enhance professional competences?

Author

Ramon Bastida – (UPF Barcelona School of Management)

Frederic Marimon – (Universitat Internacional de Catalunya)

Received April 26, 2020; accepted June 5, 2020.

Abstract

The aim of this study was twofold. First, we want to determine which competences are acquired through an internship, as well as the levels of attainment. Secondly, we want to compare the levels of achievement in two different universities, since we are interested in proving whether the university of origin affects the final results. We thus organized competences following the classification made by the Tuning project, which groups them as instrumental, interpersonal and professional. A questionnaire was distributed among the students participating in internships, and the firms offering them in each university, to assess their perceptions of the competences.

We used the SPSS statistical package to conduct a set of mean tests to identify differences between the perceptions of the students and firms. Students acquire a higher level of professional competences than instrumental or interpersonal competences. There are also differences according to university, which suggests its importance.

El objetivo de este estudio fue doble. En primer lugar, queremos determinar qué competencias se adquieren a través de unas prácticas, así como los niveles de logro. En segundo lugar, queremos comparar los niveles de logro en dos universidades diferentes, ya que nos interesa comprobar si la universidad de origen influye en los resultados finales. Así organizamos las competencias siguiendo la clasificación realizada por el proyecto Tuning, que las agrupa en instrumentales, interpersonales y profesionales. Se distribuyó un cuestionario entre los estudiantes participantes en las prácticas y las empresas que las ofrecen en cada universidad, para evaluar su percepción de las competencias.

Utilizamos el paquete estadístico SPSS para realizar un conjunto de pruebas de medias para identificar diferencias entre las percepciones de los estudiantes y las empresas. Los estudiantes adquieren un mayor nivel de competencias profesionales que las competencias instrumentales o interpersonales. También existen diferencias según la universidad, lo que sugiere su importancia.

Citation

Bastida, R., & Marimon, F. (2020). Does an internship in Business Administration enhance professional competences?. European Accounting and Management Review, 7(1), 66-77.

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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 3, Volume 7 Issue 1

Open Innovation in Times of Covid-19: The case of Project OxyGEN

Author

Giovanna Lara Burbano – (University of Girona)

Received October 8, 2020; accepted December 9, 2020.

Abstract

In the face of the health crisis unleashed by Covid-19, experts worldwide took on the challenge of designing a low-cost emergency ventilator that could be assembled quickly. This study analizes the successful case of the Project OxyGEN, led by the Barcelona-based design firm Protofy, which created an industrial-class emergency ventilator and obtained approval from the Spanish Ministry of Health (AEMPS) for use on patients. The project received scientific support from a local Research Hospital, and SEAT, a Volkswagen subsidiary, collaborated in the OxyGEN ventilators’ mass-production. This open-hardware project sprung into action teams in more than 32 countries involved in the collaborative design process, adopted or made an iteration of the technology. These teams collaborated with suppliers, consultants, universities, and research institutes to drive this innovation forward.  The case highlights the Open Innovation approach, inter-organisational relationships between firms of different sectors with research institutions, and innovation communities.

Ante la crisis de salud desatada por Covid-19, los expertos de todo el mundo asumieron el desafío de diseñar un ventilador de emergencia de bajo costo que pudiera ensamblarse rápidamente. Este estudio analiza el caso de éxito del Proyecto OxyGEN, liderado por la firma de diseño con sede en Barcelona Protofy, que creó un ventilador de emergencia de clase industrial y obtuvo la aprobación del Ministerio de Sanidad de España (AEMPS) para su uso en pacientes. El proyecto recibió el apoyo científico de un Hospital de Investigación local, y SEAT, una subsidiaria de Volkswagen, colaboró en la producción masiva de ventiladores OxyGEN. Este proyecto de hardware abierto surgió en equipos de acción en más de 32 países involucrados en el proceso de diseño colaborativo, adoptó o hizo una iteración de la tecnología. Estos equipos colaboraron con proveedores, consultores, universidades e institutos de investigación para impulsar esta innovación. El caso destaca el enfoque de Innovación Abierta, las relaciones interorganizacionales entre empresas de diferentes sectores con instituciones de investigación y comunidades de innovación.

Citation

Lara, G. (2020). Open Innovation in Times of Covid-19: The case of Project OxyGEN. European Accounting and Management Review, 7(1), 47-65.

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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 2, Volume 7 Issue 1

Women with STEM qualifications on supervisory boards. Does a high women quota in supervisory boards influence firm success?

Author

Bettina Binder – (Hochschule Pforzheim)

Received October 31, 2019; accepted December 5, 2019.

Abstract

Many large companies in Europe include mainly men in supervisory boards and the women quota is often lower than 20 %. In Germany an optional women quota of 30 % in supervisory boards was proposed for capital market oriented companies in 2016. Some assume that without a gender quota the earnings of enterprises would shrink as male and female members in supervisory teams do not work in such a harmonized and structured way. Others think that a women quota in supervisory boards should be requested by law and should not remain optional. In this context, conducting research and analyzing the impact of the women’s presence in supervisory boards on the success of companies appear as a necessary topic. The present article looks at the companies of EURO STOXX 50 in the year 2015 and their success and tries to establish whether this success can be related to the percentage of female members in supervisory positions. It replicates in this way the study of Binder, Alonso-Almeida and Bremser (2016) which analyzed the relationship between female’s representation in the management board (executive board) and firm performance (measured by earnings before taxes – EBT) of the EURO STOXX 50 companies in 2014. It is in the same time an extension of the original study as the supervisory board is brought under scrutiny and a closer look at women qualifications, and especially women with STEM qualifications is provided.

Muchas grandes empresas de Europa incluyen principalmente a hombres en los consejos de supervisión y la cuota de mujeres suele ser inferior al 20%. En Alemania, en 2016, se propuso una cuota opcional de mujeres del 30% en los consejos de supervisión para las empresas orientadas al mercado de capitales. Algunos asumen que sin una cuota de género las ganancias de las empresas se reducirían, ya que los miembros masculinos y femeninos de los equipos de supervisión no trabajan de manera tan armonizada y de forma estructurada. Otros piensan que una cuota de mujeres en los consejos de supervisión debería ser exigida por ley y no debería seguir siendo opcional. En este contexto, la realización de investigaciones y el análisis del impacto de la presencia de mujeres en los consejos de supervisión en el éxito de las empresas aparece como un tema necesario. El presente artículo analiza las empresas de EURO STOXX 50 en el año 2015 y su éxito e intenta establecer si este éxito puede estar relacionado con el porcentaje de mujeres socias en puestos de supervisión. Replica de esta forma el estudio de Binder, Alonso-Almeida y Bremser (2016) que analizó la relación entre la representación de la mujer en el consejo de administración y el desempeño de la empresa (medido por los beneficios antes de impuestos – EBT) del EURO STOXX 50 empresas en 2014. Al mismo tiempo, es una extensión del estudio original ya que el consejo de supervisión se somete a escrutinio y se proporciona una mirada más cercana a las calificaciones de las mujeres, y especialmente a las mujeres con calificaciones STEM.

Citation

Binder, B. (2020). Women with STEM qualifications on supervisory boards. Does a high women quota in supervisory boards influence firm success?. European Accounting and Management Review, 7(1), 28-46.

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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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