DeustoTeka
DeustoTeka recoge la producción científica del personal docente e investigador de la Universidad de Deusto. Su propósito es reunir, archivar, preservar y aumentar la visibilidad en acceso abierto de los resultados de investigación.
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An innovative approach to stakeholder theory: application in Spanish transnational corporations
(Fundação Escola de Comércio Álvares Penteado - FECAP, 2015-09-25) Retolaza Ávalos, José Luis; Ruiz Roqueñi, Maite; San José, Leire
Objective – This paper describes a different perspective on the application of stakeholder theory, concentrating only on the interests of stakeholders rather than on their roles. The purpose of this article is to provide an option for solving Jensen’s “problem of governance”; this approach will allow the agent to manage the stakeholders having ascertained that the needs of stakeholders overlap and, accordingly, the agent should be able to monitor multiple stakes as they are aligned. Design/methodology/approach – A Delphi method was used with the aim to achieve consensus about the interests of stakeholders for companies in Spain. The confirmatory phase was based on interviews to test whether the interests identified in the preliminary study match the interests that the IBEX-35 firms recognized in relation with their stakeholders. Findings – The main contributions are: the addition of a new interest-based perspective to the different classifications made by stakeholder theory; a solution to the diversity of indicators between stakeholders and shareholders; and, finally, a proposal for an integrated accounting system, incorporating economic as well as social issues employing a common metric (monetary). Practical implications – A new perspective focusing on stakeholder interests and the confirmation that interests may converge permits the control and management of multiple principals in transnational corporations operating in different countries. Originality/value – There is a gap in the applicability of stakeholder management that the interest-based perspective can help resolve; moreover the monetization of social value is an option to efficiently manage transnational corporations.
Incorporando el valor social en las licitaciones públicas: un modelo integral
(Centro Internacional de Investigación e Información sobre la Economía Pública, Social y Cooperativa, CIRIEC, 2015) Retolaza Ávalos, José Luis; San José, Leire; Ruiz Roqueñi, Maite; Araujo de la Mata, Andrés; Aguado Muñoz, Ricardo; Urionabarrenetxea Zabalandikoetxea, Sara; García Merino, José Domingo; Alcañiz, Leire
Existe una creciente preocupación de la sociedad sobre el valor social que se genera o destruye a través de la actividad económica; en el caso de las licitaciones públicas no sólo deberían valorarse los aspectos económicos sino también los sociales. En este trabajo se identifica la problemática vinculada a dicha valoración, se identifican el conjunto de variables implicadas en el valor de los outputs generados, y se propone un modelo que integre valores complementarios al económico. Los cuales se identificarían mediante cuatro fuentes complementarias de información sobre el valor generado: distribución del valor económico, valor social específico, inclusión del riesgo potencial, y valor emocional. Asimismo, se propone que a largo plazo la opción más eficiente consistiría en desarrollar y homogeneizar una contabilidad social para el conjunto de organizaciones.
Monetarizing the social value: theory and evidence
(Centro Internacional de Investigación e Información sobre la Economía Pública, Social y Cooperativa, CIRIEC, 2015) Retolaza Ávalos, José Luis; San José, Leire; Ruiz Roqueñi, Maite
Over the last decade important efforts were made to integrate economic and social value in organizations within a unic report. This is significant because it reflects greater interest and demands in society concerning not just economic but social responsibilities of organizations. However, social organizations are finding problems to give value to their social contribution, mainly due to the prominence of financial economic indicators; which curiously only have instrumental value in this type of entities. The aim of this paper is to develop a social accounting model that allows incorporating the social value, in its monetized form, employing accounting standards; with the economic one. It is not possible to monetize full social value with this model, although it does show economic value with social impact, socio-economic return and specific social value. Application of this model makes possible the quantitative and monetized comparison of integrated value between companies, which would involve more efficient decision-making based on symmetry and more complete information (private organizations), more efficiency in consumption or investment decisions (private individuals) and efficient indicators for establishing public policies (public administration). Overall, it could prove to be a basic and valuable component of business reputation.
Construyendo ciudadanía inclusiva y movimientos sociales de participación desde España e Italia: una perspectiva comparada
(Universidad Nacional Autónoma de México (UNAM), Instituto de Investigaciones Jurídicas, 2015-01-01) Solanes Corella, Ángeles; La Spina, Encarnación
Hoy, la redefinición de la ciudadanía y el progresivo incremento de los movimientos sociales de participación son dos retos democráticos inaplazables en España e Italia. El primero es la lucha por la inclusión de los inmigrantes que tensiona los principios democráticos en España dada la cláusula constitucional que vincula el derecho de sufragio al criterio de la reciprocidad, mientras que en Italia hay un laberinto jurídico y doctrinal sobre la necesidad de reforma constitucional. El segundo son los movimientos de participación ciudadana y de protesta social como el 15-M en España y el M5s en Italia que reivindican mayor protagonismo de la ciudadanía y sus intereses en la constitución del Estado social y democrático de derecho. Ambos ejemplos muestran cómo la actual emocracia representativa permite exclusiones o fracturas de legitimidad por lo que es el momento de configurar un modelo de ciudadanía inclusiva y de democracia legítima sensible a las demandas sociales.
Interactive learning environments for the educational improvement of students with disabilities in special schools
(Frontiers Media S.A., 2018-09-19) García Carrión, Rocío; Molina Roldán, Silvia; Roca Campos, Esther
Providing an inclusive and quality education for all contributes toward the Sustainable Development Goals of the United Nations. High-quality learning environments based on what works in education benefit all students and can be particularly beneficial for children with disabilities. This article contributes to advance knowledge to enhance the quality of education of students with disabilities that are educated in special schools. This research analyses in which ways, if any, interactive learning environments can be developed in special schools and create better learning opportunities for children with disabilities. A case study was conducted with students with disabilities (N = 36) and teaching staff in a special school, involving interviews and focus groups. We argue that rethinking the learning context by introducing instruction models based on interaction benefit children with disabilities and provide high-quality learning and safe and supportive relationships for these students, thereby promoting their educational and social inclusion.