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Showing papers in "Contaduría y Administración in 2015"


Journal ArticleDOI
TL;DR: In this paper, a conceptual model is developed to identify the critical success factors that influence the adoption of Information Technology among faculties of tertiary educational institutions, and empirically tested among the faculty members of leading universities in Asian region.

99 citations


Journal ArticleDOI
TL;DR: In this article, a modelo conceptual de gestion logisticapara Pyme is presented, in which solucion integral a traves delcontrol de las variables involucradas in los procesos logisticos;para verificar que las variables consideradas in cada dimensionidentificada son las correctas, se utilizo el analisis factorial.

55 citations


Journal ArticleDOI
TL;DR: In this article, a survey was carried out among the public comprising of "Baby Boomers", Generation "X" and Generation "Y" to identify their perceptions of online purchasing and the challenges they face with online purchasing.

46 citations


Journal ArticleDOI
TL;DR: In this article, a sample of recommendation reports by equity analysts covering Mexican publicly traded firms in Mexico is studied, and a set of "most preferred" financial ratios from this sample are proposed.

31 citations


Journal ArticleDOI
TL;DR: In this article, a metodologia utilizadafue a traves de un cuestionario aplicado a 192 duenos de negocios, hombres and mujeres, dentro del sector comercio and servicios, that contasen with dos a quince empleados.

29 citations


Journal ArticleDOI
TL;DR: The modelo Servperf (Service Performance) propuesto by Croniny Taylor (1992) recoge the percepcion del cliente enel desempeno de la calidad del servicio otorgado as discussed by the authors.

29 citations


Journal ArticleDOI
TL;DR: Aunque et al. as mentioned in this paper discuss the impact of different types of incentives on the performance of NACIONES EMERGENTES in the context of the Mexican economy.

27 citations


Journal ArticleDOI
TL;DR: In this paper, the authors identify the factors that explain the extent to which a sample of 35 listed Spanish firms disclose risk-related information and develop an index to assess the amount and quality of the risk information disclosed by Spanish companies.

24 citations


Journal ArticleDOI
TL;DR: In this article, the authors investigate the relationship existente entre the alineacion estrategica (AE), the cultura organizacional (CO), the procesos de innovacion (INN), and the practicas de flexibilidad laboral (PFL) with the percepcion del desempeno empresarial desde la perspectiva del trabajador.

23 citations


Journal ArticleDOI
TL;DR: In this paper, the authors investigated the relationship between mining revenue, government consumption, exchange rate and economic growth in Botswana and concluded that although mining sector has a significant role in the economy of Botswana, it is necessary for the government to adopt further structural reforms that promote non-mining sector development to diversify the export.

22 citations


Journal ArticleDOI
TL;DR: In this paper, a set of variables was identified towards an integrated overview of methods and methodology that historically fit with those scientific fields, and the authors tried to identify their impact on theory construction and for organizations' development.

Journal ArticleDOI
TL;DR: In this paper, a sistema de inferencia difuso is proposed to model the factores that determinan el exito in a proceso de internacionalizacion.

Journal ArticleDOI
TL;DR: In this article, a trabajo de verificar the relation existente entre la responsabilidad social and the reglas de control interno that la administración de las organizaciones establece en sus empresas, asi como the relacion of la responsibility social empresarial con el consejo de administracion and el comite de auditoria for fortalecer la confianza corporativa and administrar los riesgos corporativos.

Journal ArticleDOI
TL;DR: The modelo neoliberal, aplicado to combat the crisis in Mexico, can be seen as a cambio de las politicas economicas and socia-les hasta ahora aplacada as mentioned in this paper, in which reformas mas de fondo that stimulate demanda de trabajo and with ello incrementar empleos mejor remunerados, that beneficien a los individuos de los grupos bajos, with lo que podria reducirse el desempleo, la desiguald

Journal ArticleDOI
TL;DR: In this paper, Shujie et al. evaluated the competitividad of aduanas in the marco of the comercio internacional, in particular, the optimización de la logistica internáional and the ventaja competitiva of las empresas and naciones in the cadenade valor global.

Journal ArticleDOI
TL;DR: In this paper, the relationship betweenmotivational orientation and the attitude towards money in young employees in Brazil was studied, and two profiles were identified, based on their differences between source of motivation and perception of money as a reward and as evil.

Journal Article
TL;DR: In this article, a modelo probabilistico logit a partir del cual se analizan diversos escenarios asociados a the posibilidad de que las microempresas superen los tres primeros anos de operación en el mercado.

Journal ArticleDOI
TL;DR: Ohlson et al. as mentioned in this paper analyzed between families of different economic sectors of the BMF relevance and concluded that the adoption of different levels of governance BM&FBovespa and greater independence of the board influence to greater persistence, conservatism, opportunism and relevance of accounting information occurs.

Journal ArticleDOI
TL;DR: A partir de los resultados encontrados del Proyecto Tuning Latin-America, que se replico en Colombia, esta investigacion identifica of las 47 competencias del proyecta, las 5 mas importantes segun the percepcion of los academicos and de los empleadores, las cuales deben ser tenidas en cuenta for garantizar buenos resultados of los profesionales en administracion as mentioned in this paper.

Journal ArticleDOI
TL;DR: In this article, a trabajo analiza si the información generated by sistemas de contabilidad de gestion (SCG) impacta de modo diferente sobre el desempeno de organizaciones en entornos turbulentos segun se use for controlar or coordinar (conceptos de la teoria de costos de transaccion).

Journal ArticleDOI
TL;DR: This paper present a metodologia for the toma de decisiones in el mercado accionario colombiano utilizing the tecnica multicriterio Analytic Hierarchy Process (AHP).

Journal ArticleDOI
TL;DR: In this paper, a trabajo evaluaun proyecto de I+D (mejora genetica de semillas) utilizing unmetodo tradicional, el Valor Actual Neto, asi como the uso de lasopciones reales.

Journal ArticleDOI
TL;DR: The authors analyzes the effect of the flexibilidad laboral on the tasa de desempleo in Mexico, finding that the flexibleity laboral, a diferencia de los que plantean numerosas investigaciones, ha aumentado notablemente la tasa of desimpleo (elasticidad de 1.28).

Journal ArticleDOI
TL;DR: In this article, the use of the minimum variance portfolio as weighting method in a strategy benchmark for pension funds performance in Mexico was proposed, and three discrete event simulations with daily data from January 2002 to May 2013 were performed.

Journal ArticleDOI
TL;DR: A traves de una investigación cualitativa de 6 organizaciones de la sociedad civil del Estado de Mexico, analizando sus capacidades for implementar acciones de mejoramiento de las condiciones de vida de sus beneficiarios y beneficiarias, asi como la estrategia de gestion implementada, definiendo esta ultima como el modelo metodologico utilizado for generar valor agregado in c

Journal ArticleDOI
TL;DR: In this paper, a study is presented to verify if it is possible to obtain extraordinary returns, above those offered by a market portfolio, with the monitoring of the stock recommendations issued by Brazilian capital market analysts, one of the most important in Latin America.

Journal ArticleDOI
TL;DR: In this paper, the authors present results of an estudio efectuado a personal relaçcionado con el proceso de implantación del Mantenimiento Productivo Total (MPT) in empresas de la industria maquiladora de Ciudad Juarez, Chihuahua, Mexico.

Journal ArticleDOI
TL;DR: In this paper, 200 empresas micro, pequenas, median, and medianas of the city of Durango, Mexico, were studied, with the proposito of encontrar the posible relacion entre the incapacidades de aprendizaje and the estilos of aprendizer.

Journal ArticleDOI
TL;DR: In this paper, an analisis del cambio en la productividad total de los factores (PTF) of las terminales de contenedores de los principales puertos de Mexico in the periodo 1982-2010 is presented.

Journal ArticleDOI
TL;DR: In this article, the authors examined the credit risk assumed by the micro finance institutions through their sizes, margins and costs for a sample of 13 Mexican MFIs during the 2007-2012 period.