AD-minister, Núm. 37 (2020)

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https://hdl.handle.net/10784/25535

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  • Miniatura
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    The associations of board of directors’ characteristics with modified audit opinion
    (Universidad EAFIT, 2020-12-07) Hassan Omer, Waddah Kamal; Salmen Aljaaidi, Khaled; Md Yusof, Mohd ‘Atef; Hisyam Selamat, Mohamad; University of Aden; Prince Sattam bin Abdulaziz University; Universiti Utara Malaysia; SEGi University
    The aim of this study is to investigate the association between the characteristics of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies external financial reporting) in Malaysia. To test our hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011.The evidence we uncover is consistent with the hypotheses that companies with large board size and greater financial expertise of the board of directors are less possible to receive a modified audit opinion. The evidence offers by this study reinforces the listing rules of the Malaysian-Corporate-Governance Code and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider the significance of the board of directors as an aspect of good corporate governance to its critical role in the Malaysian financial reporting process.
  • Miniatura
    Ítem
    The Impact of Knowledge Management on Organizational Performance: A Structural Equation Modeling Study
    (Universidad EAFIT, 2020-12-07) Namdarian, Leila; Sajedinejad, Arman; Bahanesteh, Somayeh; Iranian Research Institute for Information Science and Technology; University of Tehran
    This study attempts to investigate the role of knowledge management (KM) in commercial companies. To this end, the literature was reviewed and relevant components were extracted to conceptualize KM and organizational performance, (OP) and the relationship between KM and OP was presented in a theoretical framework. Secondly, to assess the proposed model, a questionnaire was given to 200 participants in five commercial companies, chosen through multi-stage stratified sampling. The data were analyzed using structural equation modeling (SEM) and Lisrel 8.8. The results revealed that the model enjoyed an acceptable degree of fit. The obtained coefficient (0.41) showed a direct impact of KM indices on OP, indicating the significant and positive relationship between KM and OP dimensions such as financial performance, quality of goods and services, staff members’ performance, innovation, and customers’ level of satisfaction.
  • Miniatura
    Ítem
    The model of workforce agility dependent on drivers, strategies, practices, and results
    (Universidad EAFIT, 2020-12-07) Dehghani, Hamidreza; Rezghi Rostami, Alireza; Mashali, Behzad; Department of Management; Islamic Azad University; University of Science and Culture
    For the time being, organizations throughout the world are in an environment that is constantly changing in various aspects including technological developments, customers’ preferences, emerging markets, and globalization. In this environment, the concept of agility, especially workforce agility is a valuable tool for organizations and can assist them considerably to cope with this situation. Given a substantial number of scholars have studied the concept of agility from the technical point of view up until now, and have neglected the human resource aspect, this study aims to, first of all, investigate the concept of workforce agility through a model incorporating drivers, practices, strategies advocating and stimulating the implementation of this concept and examine the relationships between these variables and second of all determine the results of implementing workforce agility system. The sample of the present study was selected from the staff and managers of the Ports and Maritime Organization of Iran, who had a bachelor's degree or higher and were working in the field of human resource management. Besides, we used a questionnaire to evaluate the variable. According to the findings, except for the relationship between drivers and implementation results all other relationships between drivers, practices, strategies, and results have been supported.
  • Miniatura
    Ítem
    The private sector on the peacebuilding in Colombian postconflict: A theoretical study
    (Universidad EAFIT, 2020-12-07) Bedoya Dorado, Cristian; Charfuelán Aguirre , Melissa; Lumen Gentium Catholic University Foundation; Universidad del Valle
    With the signing of the Peace Agreement between the national government of Colombia and the then Revolutionary Armed Forces of Colombia - Ejército del Pueblo (FARC-EP) in 2016, a post-conflict scenario begins in Colombia, characterized by a series of challenges and the need for input from various actors, including the business sector. The objective of this article is to explore and analyze the practices and actions that companies can carry out to contribute to the construction of peace. To this end, an exploratory research was carried out with a documentary design divided into two phases, on the one hand, a review of the literature on peacebuilding business practices, and on the other, a documentary analysis on guides and peacebuilding proposals from national and international organizations. The results suggest that the companies support the construction of peace mainly from CSR practices and shared value oriented to economic development. This corresponds to the guidelines of national and international organizations that are geared towards generating jobs and entrepreneurship projects.
  • Miniatura
    Ítem
    Sustainable consumption in tourism: an approach to its state of knowledge
    (Universidad EAFIT, 2020-12-07) Velázquez Castro, Judith Alejandra; Cruz-Coria, Erika; Ramírez-Godínez, Juan; Vargas-Martínez, Elva Esther; Universidad Autónoma del Estado de Hidalgo; Universidad Autónoma de Occidente; Universidad Autónoma del Estado de México
    Research on environmental practices has received increasing attention in the tourism’s area. However, a bibliographic review is needed to explore sustainable consumption practices in the sector. To this end, based on the use of the ATLAS.ti 9 software, a thematic analysis of 128 articles was carried out, the main objective of which is to examine the analyzes of sustainable consumption –good practices, consumer habits and public policies and environmental regulations–, its conflicts of application –by type of company– and its relationship with innovation (for example, the use of eco-technologies). In the results, the analysis shows that good practices have a positive association with innovation (0.72), which shows that the relationship is well established.