El trabajo analiza las características de los emprendimientos del sector no estatal cubano en el servicio de alojamiento turístico y sus efectos sobre las valoraciones de los clientes internacionales. Los datos provienen de una muestra aleatoria simple para arrendadores (90 emprendedores) y de...

Los recursos de naturaleza intangible se han convertido en los principales generadores de valor de manera sostenible en las empresas. En concreto, aquellos que permanecen ocultos en los balances debido a las dificultades que plantea su reconocimiento y medición (es decir, lo que se denomina...

En el trabajo se analizan los niveles de implantación de sistemas de gestión de la calidad (SGC) en empresas del sur de España y norte de Marruecos, y las motivaciones, beneficios o barreras detectadas. Se ha tomado para ello una muestra de 322 empresas. A diferencia de otros estudios,...

The aim of this article is to contribute to the literature by identifying and analyzing possible combinations between critical knowledge management processes (absorptive capacity, knowledge transfer and knowledge application), which will result in the creation of superior customer value. The...

The purpose of this paper is to examine the relationship among organisational unlearning, human capital and firm performance. In doing so, this paper comprehensively reviewed the literature on the unlearning concept, and developed and validated a model to measure unlearning in 112 companies...

Some of the academic research on ISO 14001 has focused on analyzing the benefits of its adoption. However, this international standard has also received some criticism, particularly in respect of the adoption of ISO 14001 when not accompanied by significant improvements in environmental...

The purpose of the paper is to present the state of the art in quantitative research on the EFQM modelthat will guide future research lines in this field. For this, a systematic literature review from the period 1991–2015 is carried out in impact journals belonging to the Journal Citation...

Despite the advantages that literature grants to factoring, its degree of adoption in small and medium-sized enterprises (SMEs) is low. The objective of the research is to establish the determinants in factoring adoption that allow greater access to financing by SMEs. For this purpose, a...

The COVID-19 outbreak changed dramatically and altered the attitudes, intentions and purchasing patterns of consumers. This global crisis was particularly notable because of globalization - the interconnection of markets and countries-and its unprecedented coverage by traditional and digital...

This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...