The role of causal links in performance measurement models

Abstract Purpose: Several well-known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the realworld applications, shows few reliable statistical associations. This paper provides a discussion on the"problematic" of causality in a performance measurement setting. Design/methodology/approach: This is a conceptual study based on an analysis and synthesis of the literature from managerial accounting, organizational theory, strategic management and social scientific causal modelling. Findings: The analysis indicates that dynamic, complex and uncertain environments may challenge any reliance upon valid causal models. Due to cognitive limitations and judgmental biases, managers may fail to trace correct cause-and-effect understanding of the value creation in their organizations. However, even lacking this validity, causal models can support strategic learning and perform as organizational guides if they are able to mobilize managerial action. Research limitations/implications: Future research should highlight the characteristics necessary for elaboration of convincing and appealing causal models and the social process of their construction. Practical implications: Managers of organizations using causal models should be clear on the purposes of their particular models and their limitations. In particular, difficulties are observed in specifying detailed cause and effect relations and their potential for communicating and directing attention. They should therefore construct their models to suit the particular purpose envisaged. Originality/value: This paper provides an interdisciplinary and holistic view on the issue of causality in managerial accounting models.

Provision of supplementary materials in Library and Information Science scholarly journals

Purpose- This study seeks to analyse the policies of library and information science (LIS) journals regarding the publication of supplementary materials, the number of journals and articles that include this feature, the kind of supplementary materials published with regard to their function in the article, the formats employed and the access provided to readers. Design/methodology/approach- The study analysed the instructions for authors of LIS journals indexed in the ISI Journal Citation Reports, as well as the supplementary materials attached to the articles published in their 2011 online volumes. Findings- Large publishers are more likely to have a policy regarding the publication of supplementary materials, and policies are usually homogeneous across all the journals of a given publisher. Most policies state the acceptance of supplementary materials, and even journals without a policy also publish supplementary materials. The majority of supplementary materials provided in LIS articles are extended methodological explanations and additional results in the form of textual information in PDF or Word files. Some toll-access journals provide open access to any reader to these files. Originality/value- This study provides new insights into the characteristics of supplementary materials in LIS journals. The results may be used by journal publishers to establish a policy on the publication of supplementary materials and, more broadly, to develop data sharing initiatives in academic settings.

Use of social networks for academic purposes: a case study

Purpose- This paper aims to analyse various aspects of an academic social network: the profile of users, the reasons for its use, its perceived benefits and the use of other social media for scholarly purposes. Design/methodology/approach- The authors examined the profiles of the users of an academic social network. The users were affiliated with 12 universities. The following were recorded for each user: sex, the number of documents uploaded, the number of followers, and the number of people being followed. In addition, a survey was sent to the individuals who had an email address in their profile. Findings- Half of the users of the social network were academics and a third were PhD students. Social sciences scholars accounted for nearly half of all users. Academics used the service to get in touch with other scholars, disseminate research results and follow other scholars. Other widely employed social media included citation indexes, document creation, edition and sharing tools and communication tools. Users complained about the lack of support for the utilisation of these tools. Research limitations/implications- The results are based on a single case study. Originality/value- This study provides new insights on the impact of social media in academic contexts by analysing the user profiles and benefits of a social network service that is specifically targeted at the academic community.

Forecasting tourism demand using consumer expectations

Abstract Purpose- There is a lack of studies on tourism demand forecasting that use non-linear models. The aim of this paper is to introduce consumer expectations in time-series models in order to analyse their usefulness to forecast tourism demand. Design/methodology/approach- The paper focuses on forecasting tourism demand in Catalonia for the four main visitor markets (France, the UK, Germany and Italy) combining qualitative information with quantitative models: autoregressive (AR), autoregressive integrated moving average (ARIMA), self-exciting threshold autoregressions (SETAR) and Markov switching regime (MKTAR) models. The forecasting performance of the different models is evaluated for different time horizons (one, two, three, six and 12 months). Findings- Although some differences are found between the results obtained for the different countries, when comparing the forecasting accuracy of the different techniques, ARIMA and Markov switching regime models outperform the rest of the models. In all cases, forecasts of arrivals show lower root mean square errors (RMSE) than forecasts of overnight stays. It is found that models with consumer expectations do not outperform benchmark models. These results are extensive to all time horizons analysed. Research limitations/implications- This study encourages the use of qualitative information and more advanced econometric techniques in order to improve tourism demand forecasting. Originality/value- This is the first study on tourism demand focusing specifically on Catalonia. To date, there have been no studies on tourism demand forecasting that use non-linear models such as self-exciting threshold autoregressions (SETAR) and Markov switching regime (MKTAR) models. This paper fills this gap and analyses forecasting performance at a regional level. Keywords Tourism, Forecasting, Consumers, Spain, Demand management Paper type Research paper

Wage differentials between native and immigrant women in Spain: accounting for differences in support

Purpose: The objective of the study is to quantify the wage gap between native and immigrant women in Spain, taking into account differences in their characteristics and the need to control for common support. If immigrant women are segregated in occupations with few native women, it is important to take this into account to analyse wage differentials between both collectives. Methodology: We use microdata from the Continuous Sample of Working Histories (Muestra Continua de Vidas Laborales) on wages and other personal characteristics such as gender, country of origin, and age to apply the matching procedure and the decomposition of the wage gap along the lines of Ñopo (2008) for the analysis of wage differentials between native and immigrant women. The advantage of this procedure is that we can simultaneously estimate the common support and the mean counterfactual wage for the women on the common support (i.e., comparing native and immigrant women with similar observable characteristics). In addition, we can describe differences not only at the mean but also along the entire wage distribution. Findings: The results obtained indicate that, on average, immigrant women earn less than native women in the Spanish labour market. This wage gap is bigger when we consider immigrant women from developing countries, but our main finding is that an important part of this wage gap is related to differences in common support (i.e., immigrant women are segregated in certain jobs with low wages different from those occupied by native women). If the need to control for common support is neglected, estimates of the wage gap will be biased. Originality: Studying the case of Spain is particularly interesting because it is a country with abundant and recent immigration. Immigrant women account for more than half of the total immigrants in Spain, and unlike other host countries, they come from a highly varied range of countries, with origins as diverse as Latin America, the Maghreb and Eastern Europe. To our knowledge, no other study has explicitly focused on the analysis of the wage differential of immigrant women in the Spanish labour market by taking into account the need to control for common support. Moreover, published papers illustrating the potentiality of Ñopo"s (2008) methodology are also very scarce.

Aurora Bertrana : Bringing "otherness" home

“Decidida a viure al preu que sigui” underscores contemporary writer Maria-Antònia Oliver in her prologue to Aurora Bertrana’s fourth book, El Marroc sensual i fanàtic (1936). The urge to travel, to explore the world and to slake her thirst for new experiences shaped much of the personality and the work of this Girona-born writer. Taking her own travels as a starting point, Bertrana distinguished herself in the genre of travel writing on exotic countries, which at that time underwent a significant revival in Catalonia. Bertrana’s originality lies partly in the image of the woman traveller that she consciously cultivated for herself, and partly in the way she narrates her travels. This article seeks to recover this author and make visible her singular way of presenting otherness.

Text i context. El concurs de cinema amateur «JULIUS» (1987-1996)

El «Julius» és un concurs de cinema amateur que fonamenta la seva singularitat en el fet de partir d’un text literari prefixat del qual els participants han de fer una adaptació audiovisual. En aquest article s’estudia la primera època del concurs: el seu origen, les diverses edicions en què es dugué a terme, les incidències que s’hi produïren..., i el context social i cultural que va contribuir a fer-ne un concurs amb unes característiques úniques que es concretaren en l’anomenat «esperit Julius», sorneguer, llibertari i surrealista.

Contratación de la mano de obra y desempeño en los servicios intensivos en conocimiento: una visión del capital intelectual

Objeto: El desempeño de las actividades de servicios de alto valor añadido ofrecidospor las empresas manufactureras, de la misma forma que el de los servicios intensivosen conocimiento, puede verse afectado por las formas de contratación de la mano deobra utilizadas en ellas. Se estudia el impacto del uso de trabajo contingente (temporal y autónomo) sobre la productividad del trabajo en las empresas de servicios intensivos en conocimiento. Para desarrollar las hipótesis, se tiene en cuenta el impacto potencial del trabajo contingente sobre el capital intangible de la empresa, así como los resultados de la literatura empírica.Diseño/metodología: Se analizan los datos de una muestra de 279 empresas de servicios intensivos en conocimiento localizadas en Cataluña, mediante dos modelos de regresión lineal.Aportaciones y resultados: Los resultados muestran que el empleo de formas de trabajo contingentes, como el trabajo temporal y los trabajadores autónomos, tiene un impacto negativo en la productividad del trabajo. No existe, en cambio, una relación cuadrática entre estas variables. Limitaciones: La muestra utilizada procede exclusivamente de Cataluña (España), noes perfectamente extrapolable al conjunto de empresas de servicios intensivos enconocimiento y se obtuvo en la fase alcista del ciclo económico. El diseño del estudio estransversal. La clasificación de las empresas como intensivas en conocimiento esdicotómica, en función del sector al que pertenecen. Implicaciones prácticas:Las decisiones sobre la contratación de mano de obra en actividades de servicios de alto valor añadido deberían minimizar las formas de trabajocontingentes, si quieren mejorar su productividad.Implicaciones sociales: Un modelo productivo que pretenda potenciar los servicios de mayor valor añadido no puede descansar sobre la base de un mercado laboral en el que las empresas utilizan una elevada proporción de trabajo contingente en su mano de obra. Valor añadido: Este artículo ofrece nuevos datos para a la escasa literatura que relaciona el uso de trabajo contingente con la productividad en el sector de los servicios intensivos en conocimiento. La creciente importancia de los servicios de alto valor añadido, tanto en empresas de servicios como manufactureras, y el interés por conocer los determinantes de su productividad justifican la necesidad de realizar estudios como el que se presenta.

Web services to link interlibrary software with OCLC WorldShare

Purpose - This article describes the use of web services to interconnect the GTBib interlibrary loan program with the OCLC WorldShare platform. Design/methodology/approach - We describe the current problem of duplication of procedures in libraries that have added their collections to the OCLC WorldCat catalogue in recent years and are therefore more likely to receive interlibrary loan requests through the WorldShare Platform. Findings - A solution that uses web services to insert and retrieve requests between the two systems is presented. Autonomous agents periodically check the status of the requests and keep them updated and synchronized. These agents also inform the library staff of any variation or inconsistency that is detected. Practical Implications - This technology reduces process management time by making it unnecessary to introduce the request data in both systems. Agents are used to check the consistency of statuses between the two systems, thus avoiding errors and omissions and improving the efficiency of the whole interlibrary loan process. Originality/value - This paper describes in detail the technical aspects of the solution as a reference for the development of future applications.