Papers by RAQUEL PEREZ ESTEBANEZ
Information and Communication Technologies (ICT) Grow Stronger in Spanish Companies Despite the Financial Crisis: a Comparative Analysis from 2005 to 2009
Cuadernos de Contabilidad, Dec 1, 2012
Exploring the impact of R&D intensity, human capital, patents, and brand value on business performance in small and medium enterprises (SMEs)
Ekonomska Istrazivanja-economic Research, Mar 9, 2023
The International Journal of Digital Accounting Research, 2011
This research study is aimed, based on empirical evidence, at measuring the relationship between ... more This research study is aimed, based on empirical evidence, at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized Enterprises (SMEs) in Spain, and firms' improved performance indicators and productivity. This empirical study is based on a survey carried out among small and medium-sized firms to ascertain the extent to which development and implementation of accounting information systems had taken place, and subsequently an analysis was made as to how much this introduction may impact on improvement in outcome indicators and productivity. As interesting results we have found that there is a positive relationship among the SMEs that use AIS for fiscal and bank management and better performance measures. This research provides value added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and performance and productivity indicators in SMEs in Spain.
Sustainability, Mar 14, 2023
This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY
Cuadernos de Contabilidad, Jan 12, 2012
Resumen Esta investigación pretende poner en evidencia la importancia de las Tecnologías de la In... more Resumen Esta investigación pretende poner en evidencia la importancia de las Tecnologías de la Información y Comunicación, TIC, en las empresas, más si cabe en un entorno de incertidumbre e inestabilidad. Para ello, se analiza si se ha producido algún cambio y en ese caso, en qué sentido, en el grado de incorporación de las TIC en las empresas al comparar dos años significativos; 2005 año de crecimiento económico y 2009 año de recesión, y también se hace el análisis profundizando más en el nivel territorial y sectorial en España. El estudio utiliza la base de datos de la Encuesta de uso de TIC y Comercio Electrónico (ETICCE) sobre una muestra de 32.950 empresas españolas. Los resultados muestran que las empresas consideran las TIC como un factor clave de competitividad, porque han seguido consolidando su implementación en TIC tanto básica como avanzada. Palabras clave autor Tecnologías de la Información y la Comunicación (TIC), análisis de componentes principales (ACP), crisis económica de 2008, empresas españolas, sectores de actividad.
Cuadernos de Gestión
This article aims to show how the Big Data techniques application in accounting to monitor intern... more This article aims to show how the Big Data techniques application in accounting to monitor international cooperation projects are a green-field in the academic world. To obtain an exhaustive vision of the state of the art in academic research in this field, a bibliometric analysis has been carried out, based on multiple Web of Science searches, with focus on international development, Big Data and accounting, adding the holistic vision of the 17 SDGs or “Sustainable Development Goals” of the UN Agenda 2030. Research on Big Data, international development and accounting is a new field that has started in 2015 although academic literature is still scarce. Publications related to SDGs also begin on that date, but with much more prolific academic literature, without explicit references to the use of Big Data in accounting. The article finds deficiencies in existing academic research compared to other enterprise fields in which Big Data techniques are much more developed, and internation...
Rethinking international cooperation in Higher Education Institutions, in the post COVID world from the student’s perspective
International Journal of Educational Development
European Journal of Sustainable Development, Oct 1, 2022
Although the Democratic Republic of the Congo has huge mineral reserves, it is one of the deprive... more Although the Democratic Republic of the Congo has huge mineral reserves, it is one of the deprived countries caused by the continuous instability. Moreover, the micro-entrepreneurs have a very low level of knowledge in information technologies and its application in their businesses despite microenterprises can be crucial for the job generation, the improvement in their level of technologies and finally in the economic growth of their environment. The present research work aims to analyse what socioeconomic factors determine IT adoption and use in microenterprises in order to improve its sustainability. Through a quantitative and a qualitative research we studied the current situation of microbusinesses regarding their level of ICT. The results show that management and economic characteristics as well as the education level of the employees determine the level of IT adoption and use. This paper contributes with root evidence about the ICT use as an engine of sustainability development among the Democratic Republic of the Congo.
Impact of Non-Profit Organizations’ Accountability: Empirical evidence from the democratic Republic of Congo
World Development Perspectives
Computational Intelligence and Neuroscience, Aug 29, 2022
As the fastest-growing crowdfunding model, equity crowdfunding (ECF) brings high returns and unce... more As the fastest-growing crowdfunding model, equity crowdfunding (ECF) brings high returns and uncertainty. In this context, it is crucial to understand these crowdfunding projects' actual performance. Since ECF is currently in the early stage of integration, there are still a lot of risk issues, such as the uncertainty of equity structure, capital supervision, or project management. erefore, this paper develops a new pro tability indicator, "return on registered capital," to test its impact on the ECF project's actual return. is paper studies which factors a ect the nancial performance of ECF projects through the traditional statistical model and a deep neural network (DNN) model. ere is evidence that return on registered capital a ects the actual return of the project. At the same time, the company's operating time and the number of employees had an unexpected e ect on project performance. In addition, the recognition accuracy of the DNN model in this study exceeds 97%, which a rms the applicability of the DNN model in the analysis of ECF success factors. is paper also uses tenfold cross-validation to prove that deep learning has certain advantages in this topic's accuracy and generalization error. is study explores whether company representatives' gender and knowledge level a ect project performance. e results will be described in detail in the paper.
The aims of this study are twofold, first to know if ICT has increased in European firms' des... more The aims of this study are twofold, first to know if ICT has increased in European firms' despite the recent economic crisis and second, to know the differences between businesses ICT’ implementation by firm size. The focus of the investigation is on ICT use of firms of the EU-29 Member States comparing a crisis period with an increasing economic period, using statistical information from EUROSTAT. The data was analysed with a multiple regression model and a nonparametric correlation coefficient, Kendall's tau. The results show that businesses consider ICT as a key component of their strategy because despite of the crisis, ICT indicators have increased in almost all European countries. The results also indicate that crisis began to affect to eCommerce from 2007 due mainly to the fall of consumer. Finally, related to firm size small firms improved their implementation of information technologies more than large ones but large firms are more active regarding eCommerce. Resumen...
Cuadernos de Gestión, 2022
The International Financial Reporting Standard Foundation issued a new Conceptual Framework for F... more The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial information about the reporting entity which is useful to existing and potential investors, lenders and other creditors in making decisions related to raise resources for the entity. Focused on the Statement of Cash Flow analysis the main objective of this paper is to provide an overview about how academic researchers have evolved about the usefulness of this Statement. Firstly, we sought to find the best database to perform a bibliometric analysis on the sample identified about the Statement of Cash Flow research. Secondly, we analysed the different stages of the research trends and the main topics. As interesting results of the analysis we can highlight that the clusters in the bibliographic network match with the research lines identified and connections between the paper...
Este proyecto de Innovacion Docente surge con el proposito de acercar la Educacion Superior en Ec... more Este proyecto de Innovacion Docente surge con el proposito de acercar la Educacion Superior en Economia y Administracion de Empresas de paises desarrollados a la formacion de micro-empresarios en paises en desarrollo de Africa. Este acercamiento sera a traves de un acaso real de micro-empresarios Sub-Africanos que ponen en marcha una pequena plantacion de verduras con la ayuda de una ONG, denominada Missionary Community St Paul Apostle MCSPA, cuya pagina web es http://mcspa.org/es/, que seran el vehiculo de apoyo, en linea con los objetivos de esta convocatoria. Asi se definiran nuevas metodologias docentes, mas dinamicas e innovadoras en ensenanza presencial y se disenaran herramientas de aprendizaje para las nuevas generaciones de estudiantes. Finalmente, tambien se crearan herramientas para la evaluacion de la satisfaccion y estimulo de los estudiantes de Economia, ADE, Comercio e Informatica hacia la solidaridad y la ayuda a paises en desarrollo por medio de la educacion superior.
El proyecto de Innovacion Docente surge, en linea con los objetivos de "Erasmus Key Action 2... more El proyecto de Innovacion Docente surge, en linea con los objetivos de "Erasmus Key Action 2", con el proposito de acercar la Educacion Superior en Economia y Administracion de Empresas de paises desarrollados a la formacion de micro-empresarios en paises en desarrollo de Africa y Latinoamerica. Este acercamiento seria a traves de las Tecnologias de la Informacion y Comunicacion (TICs) que seran el vehiculo de apoyo, en linea con los objetivos de esta convocatoria. Asi se definiran nuevas metodologias docentes, mas dinamicas e innovadoras en ensenanza presencial para los profesores. Se disenaran herramientas de aprendizaje para las nuevas generaciones de estudiantes y de micro-empresarios en el tercer mundo. Finalmente, se disenaran herramientas para la evaluacion de la satisfaccion de los estudiantes (micro-empresarios en paises en desarrollo) junto con la promocion de solidaridad entre los alumnos de los grados de ADE y Economia en Espana al conocer el proyecto hacia la ...
Este proyecto se ha planteado como una continuacion del PIMCD no 27 que comenzo hace dos anos com... more Este proyecto se ha planteado como una continuacion del PIMCD no 27 que comenzo hace dos anos como una propuesta metodologica docente nueva en la universidad. El objetivo de esta segunda fase es profundizar en la implantacion de esta metodologia, Aprendizaje Cooperativo. En el contexto del Espacio Europeo de Educacion Superior (EEES) la figura del estudiante se concibe como un sujeto activo en su proceso de aprendizaje y esto exige al docente un nuevo modelo de ensenanza que fomente la autonomia del estudiante y su iniciativa personal como una de las competencias clave de este nuevo marco. Por ello, este proyecto de innovacion docente pretende utilizar una nueva metodologia, el Aprendizaje Cooperativo (AC), en la universidad a traves de su consolidacion y desarrollo en dos asignaturas distintas en dos niveles educativos distintos, en primer lugar en la asignatura de Gestion Empresarial de 1o de Grado en Ingenieria Informatica y en la asignatura de Tecnicas de Control de Gestion Empr...
Dialogue between Higher Education internships and internationalisation: Evidence in Spain
Nº de proyecto 175 E learning: Un proyecto de docencia virtual como proceso de enseñanzaaprendiza... more Nº de proyecto 175 E learning: Un proyecto de docencia virtual como proceso de enseñanzaaprendizaje apoyado en la red
Revista iberoamericana de estudios de desarrollo = Iberoamerican journal of development studies, 2021
Las prioridades de cooperación internacional y los objetivos de desarrollo sostenible coincidenen... more Las prioridades de cooperación internacional y los objetivos de desarrollo sostenible coincidenen el vínculo entre la agricultura y la economía en el progreso de los países en desarrollo hacia lasostenibilidad. En las zonas rurales de Etiopía, la agricultura es la principal fuente de ingresos y medios de vida. En este estudio, se pretende analizar la asociación entre la experiencia de los agricultores, la educación, el género, el cultivo de la diversidad de cultivos, el acceso a diversos recursos financierosy los niveles de ingresos entre las diferentes aldeas. La metodología adoptada es la investigaciónacción,realizada durante varias estancias de investigación en zonas rurales de Etiopía, y utilizando encuestas cualitativas y cuantitativas. Los resultados cuantitativos se analizaron mediante análisisestadístico multivariante. Surgen resultados interesados; por ejemplo, los agricultores de las aldeasrurales que han estado utilizando pozos previamente donados por organizaciones sin á...
Scientific Annals of Economics and Business, 2021
The aim of the present study is to investigate by first-hand the level of satisfaction of the CEO... more The aim of the present study is to investigate by first-hand the level of satisfaction of the CEOs with the ERP system testing the benefits of its implementation on the company in four aspects, accounting, organizational, external or internal, that the adoption of an ERP system may entail to small and medium sized enterprises. A survey was designed to measure the accountants' perception of the level of implementation of ERP in their companies. The sample consisted on 175 accountants from Spanish companies. To identify the best explanatory variables in order to test the hypothesis, a discriminant analysis for dimensionality reduction was used, choosing the factorial analysis. Finally, a post hoc analysis to investigate which factors affect the user satisfaction of ERP in business was carried out using multiple regression method (backward stepwise). The empirical evidence from a web-based survey with 175 Spanish SMEs confirms that an ERP system brings a variety of benefits including organizational, external and internal to an SME, and focusing on accounting there are a number of accounting benefits derived from ERP systems particularly for accounting process. The findings will be valuable to any business that wants to implement an ERP deeper in small businesses. This work significantly contributes to the existing body of ERP benefits knowledge to the SMEs in the light of the resource-based view, strengthens the literature about the topic because the use of theories in ERP literature in SMEs is still very limited.
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Papers by RAQUEL PEREZ ESTEBANEZ