Diseño de un modelo de reputación para cooperativas oleícolas
Open Access
- 1 January 2016
- journal article
- Published by Servicio de Publicaciones de la Universidad de Murcia in Revista de Contabilidad
- Vol. 19 (1), 154-167
- https://doi.org/10.1016/j.rcsar.2015.10.003
Abstract
ResumenEl objetivo de este trabajo ha sido definir una escala de medida de la reputación de cooperativas oleícolas. La inexistencia de estudios previos y la trascendencia de la reputación como activo para las empresas en general y para las cooperativas almazareras en particular justifican nuestro interés y la oportunidad de esta investigación. Concretamente, se presenta un modelo causal integrado por 4 variables explicativas de este importante intangible, siendo la calidad, la innovación, los premios y la responsabilidad social, variable esta última a la que se presta una especial atención por ser causante, en cierto grado, de las primeras. Para validar empíricamente el modelo conceptual desarrollado se ha diseñado un cuestionario al que de forma anónima ha respondido una muestra representativa de directivos del sector. Mediante la técnica Partial Least Squares (PLS) se ha analizado tanto el modelo de medida como el modelo estructural. Los resultados obtenidos son satisfactorios en tanto que permiten verificar la relación directa de los comportamientos responsables de las almazaras con la percepción que tienen sus directivos de la reputación de la misma en el mercado.AbstractThe aim of this study was to define a scale for measuring the reputation of olive oil cooperatives. The absence of previous studies and the importance of reputation as an asset for businesses in general and, for this kind of cooperative in particular, justify our interest and the opportunity of conducting this research. Specifically, a causal model is presented integrating four explanatory variables related to this important intangible. These are quality, innovation, awards, and Social Responsibility. Special attention is paid to Social Responsibility, considering that it partially influences the rest of variables in the model. To empirically validate the developed conceptual model, a questionnaire has been designed and anonymously answered by a representative sample of industry executives. Both the measurement model and the structural model were analysed using the Partial Least Squares (PLS) technique. The results were satisfactory in verifying the direct relationship between responsible behaviour in olive oil cooperatives, as it is perceived by their managers and their reputation in the marketKeywords
This publication has 62 references indexed in Scilit:
- Are firms with different CSR profiles equally innovative? Empirical analysis with survey dataEuropean Management Journal, 2013
- IMPACT OF MANAGEMENT AND INNOVATION CAPABILITIES ON PERFORMANCE: ARE COOPERATIVES DIFFERENT?Annals of Public and Cooperative Economics, 2012
- Exploring the drivers of corporate reputation integrated with a corporate responsibility perspective: some reflections in theory and in praxisJournal of Management and Governance, 2011
- Cooperatives for “fair globalization”? Indigenous people, cooperatives, and corporate social responsibility in the Brazilian Amazon.Latin American Perspectives, 2010
- Corporate social reporting and reputation risk managementAccounting, Auditing & Accountability Journal, 2008
- Conceptualizing and researching employer brandingCareer Development International, 2004
- Managing NPD: Cost and Schedule Performance in Design and ManufacturingManagement Science, 2004
- The employer brandJournal of Brand Management, 1996
- Evaluating the feasibility of local cooperative consolidations: A case studyAgribusiness, 1993
- The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations.Journal of Personality and Social Psychology, 1986