Management (Montevideo) (Journal)
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Incidence of Article 771-5 of the Tax Statute on the Agricultural Sector in Florencia (Colombia)
Get PDFIntroduction: This study sought to answer the research question: What is the incidence of Article 771-5 of the Tax Statute in the agricultural sector in Florencia? Method: The methodological route of the research has a descriptive scope, a non-experimental design and quantitative approach, in which a survey was conducted to two hundred businessmen of the agricultural sector and the information was processed in Excel. Results: The data show a low recognition and use of art. 771-5 in the agricultural economy this is due to the great rootedness that this population has on the use of cash, however, there are some advances in the use of financial means. Conclusions: Both the results and the theoretical foundations agree that the use of financial means in the agricultural sector requires an inter-institutional accompaniment that encompasses education, technologies and the financial system so that it can benefit from the fiscal aspects of electronic payments
Organizational Context of Security Management: Implications for Information Systems
Get PDFIntroduction: In the context of an unprecedented intensification and structural complication of cyber threats, which increasingly manifest as full-scale attacks on organizational entities across diverse economic clusters, the exigency of formulating and implementing conceptually sound and technologically advanced paradigms of information security management has become irrefutable. Objective: The principal objective of this scholarly inquiry is the identification and systematic structuring of prevailing trends, as well as the analytical explication of the discursive features characterizing the implementation of innovative approaches to information security within the corporate domain.Methods: The methodological framework is grounded in a descriptive-analytical model, incorporating elements of methodological pluralism—particularly the confluence of deductive theoretical analysis of security governance paradigms and empirical reflection on secondary data pertinent to the state and specificities of such implementation.Results: The findings substantiate the premise that the persistent escalation in the complexity of cyber threats precipitates substantial reputational, economic, and operational risks, thereby compelling organizations to recalibrate their strategic posture towards integrative models of information security governance. The most adaptive to the volatile threat landscape are risk-based and holistic approaches. Moreover, regulatory transformations within the European legal framework concerning personal data protection function as a significant catalyst in the strategic reconfiguration of information security imperatives.Conclusions: The practical significance of this study lies in the critical generalization and systematization of the tendencies that shape the emerging epistemology of information security management in contemporary organizational structures
Professional Training in the Digital Age: The Role of Management in Shaping Technological Awareness
Get PDFIntroduction: A number of initiatives are currently being actively developed to create the necessary conditions for the development of the digital economy. The purpose of this article is to determine the effectiveness of management in improving human capital competence through the development of sustainable digital skills.Methods: The study used a combination of theoretical and empirical methods, including analysis, synthesis, generalization, and theoretical modeling.Results: The study considers the role of management in the context of digital transformation of the economy, and highlights the development of personnel in the direction of digital inclusion. It is established that the manager of the digital era should integrate tools for process automation, form a personnel reserve and effectively regulate processes in human resource management. The main advantages of implementing digital solutions are determined, including an increase in the level of staff competence and the development of inclusiveness. The essential foundations of modern digital economic development are highlighted. It is established that the active use of the digital environment allows to form individual trajectories of strategic development of companies and ensure sustainable competitiveness in market conditions. The main challenges of the studied process are identified, including insufficient digital competence of managers, uneven resource provision and lack of institutional support. The importance of digital literacy and competencies for economic growth and competitiveness of companies is substantiated. It is proved that employees with digital skills are positioned not only as effective performers, but also as catalysts for the innovative development of companies.Conclusions: The study summarizes that the strategic role of the manager in the development of human capital is becoming crucial, as it determines the success of employees in attracting digital resources to achieve the company\u27s key business goals.
Spiritual Intelligence, Workplace Spirituality, And Fraud Prevention: The Moderating Role Of Women’s Leadership In Government Accounting
Get PDFIntroduction: this research is motivated by the importance of leadership in preventing fraud, particularly in the context of government institutions. Spiritual leadership exercised by women is believed to bring strong values of integrity and ethics, especially through a spiritual approach within organisations.Objective: this study aims to analyse the relationship between spiritual intelligence and spirituality in the workplace on fraud prevention, as well as to explore the role of spiritual leadership by female leaders as a moderating variable in that relationship. Method: using a quantitative approach, this study involved 258 government employees working in institutions led by women. Data analysis was conducted using Structural Equation Modelling (SEM) with Smart-PLS 3 to test the relationships between variables.Result: the results of the study indicate that spiritual intelligence does not have a significant effect on fraud prevention. However, spirituality in the workplace has a positive and significant effect. Additionally, spiritual leadership by female leaders has been proven to strengthen the effect of spiritual intelligence on fraud prevention, but it does not influence the relationship between spirituality in the workplace and fraud prevention.Conclusion: this study emphasises the importance of providing more opportunities for women to lead in the government sector. The findings also highlight the need to create a more stable and sustainable leadership system within the government structure, given the high frequency of leadership changes that can disrupt the continuity of integrity values in public institutions
ESG Information Disclosure and Path Selection of New Energy Enterprises in the Context of Digital Economy
Get PDFIn the context of accelerating global digital transformation, Environmental, Social, and Governance (ESG) information disclosure has become a crucial measure of transparency, sustainability, and corporate responsibility. However, new energy enterprises often face challenges such as inconsistent disclosure standards, technological limitations, and a lack of strategic direction, especially when adapting to the evolving digital economy. This research aims to evaluate the current state of ESG information disclosure among new energy enterprises and identify optimal paths for improving transparency and effectiveness through digital tools and data-driven strategies. Data were collected through structured surveys from selected new energy enterprises. A series of statistical methods was then applied to analyze the data. Descriptive statistics (DS) provided an overview of current disclosure practices, while Pearson correlation analysis (PCA) assessed the relationship between DML and ESG disclosure quality. Multiple regression analysis (MRA) was used to identify key predictors of high-quality disclosure. The results demonstrated a significant positive correlation between digital integration and the effectiveness of ESG reporting. Businesses that used cloud computing and Artificial Intelligence (AI) more frequently disclosed information that was more relevant, consistent, and responsive to stakeholders. The research concludes that digital advancement is a critical enabler of effective ESG disclosure and recommends the implementation of standardized digital frameworks to support strategic decision-making and regulatory compliance in the new energy sector
Dual Drivers of Institutional Pressure and Socio-Psychological Expectations: A Multilevel Analysis of CSR Practices in Emerging Markets
Get PDFCorporate Social Responsibility (CSR) has gained increasing relevance in emerging markets, driven by globalization, stakeholder expectations, and evolving regulatory frameworks. Firms are expected to balance profit-making with broader social and environmental commitments. CSR adoption is inconsistent across firms, often influenced by external institutional demands and internal socio-psychological dynamics, and there is limited understanding of how these drivers shape CSR behaviors in a transitional economic environment. This research investigates the combined influence of institutional pressures and socio-psychological expectations on CSR engagement through a multilevel lens. Data were collected from 312 companies across emerging markets using a structured questionnaire capturing key institutional factors, regulatory pressure, normative pressure, and cognitive pressure, along with core socio-psychological constructs, including leadership commitment, organizational values, and employee CSR expectations. Confirmatory Factor Analysis (CFA) and reliability testing (Cronbach’s alpha > 0.80) ensured the validity and internal consistency of the constructs. The relationships were analyzed using Structural Equation Modeling (SEM) and path analysis to identify both direct and mediated effects. The SEM model demonstrated the most important factors in increasing CSR are RP (β = 0,32, p < 0,05), LC (β = 0,29, p < 0,05), and ECE (β = 0,30, p < 0,05). Findings reveal that institutional pressures significantly influence CSR adoption, but their effect is enhanced or diminished based on the strength of internal socio-psychological alignment. This research provides a nuanced understanding of CSR drivers in emerging markets, highlighting the interplay between external forces and internal motivations. It provides valuable insights for corporate strategists and policymakers aiming to foster sustainable, values-driven business practices in developing economies
Temporal Dynamics of BRIC-A and US Stock Indices: Pre-, During-, and Post-Pandemic Analysis
Get PDFIntroduction: Global financial markets exhibit varying degrees of interdependence, which can shift during systemic disruptions such as the COVID-19 pandemic. Understanding these dynamics is crucial for investors, policymakers, and risk managers.Objectives: To examine the evolving interdependence between the US stock market and BRIC-A stock markets (Brazil, Russia, India, China, and South Africa) across three distinct periods: pre-pandemic, pandemic, and post-pandemic.Methods: The Johansen cointegration framework was used to test for the presence and stability of long-run relationships, and the Granger causality test identified short-run directional linkages among the markets during the three phases.Results: The analysis revealed that the long-run equilibrium between the US and Indian markets remained stable throughout, while structural shifts were observed in the relationships with China and Russia, indicating heterogeneous market responses to systemic shocks. In the short run, bidirectional linkages between the US and all BRIC-A markets existed before the pandemic; however, post-pandemic, these persisted only with India’s BSE and China’s SSE indices.Conclusions: Global crises can recalibrate financial market integration, reducing linkages among major markets and reshaping interdependencies. These findings have significant implications for portfolio diversification strategies, contagion risk management, and international policy coordination during periods of systemic disruption.
Omnichannel Taxation, Perceived Tax Audit Probability and Digital Tax Compliance: A Game Theoretic Analysis
Get PDFIntroduction: As AI-enhanced omnichannel taxation becomes increasingly prevalent in digital government landscapes, understanding its influence on taxpayer compliance behaviour is essential, particularly in emerging economies where digital tax initiatives are still evolving.Objective: This study investigates the strategic interactions between omnichannel taxation, perceived tax audit probability, digital tax transformation, and tax compliance behaviour within a game theory framework, distinguishing between voluntary and enforced compliance.Method: A quantitative research design was employed, analysing survey data from 485 individual taxpayers residing in Indonesia’s Greater Jakarta Area. The proposed research model was tested using Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine both direct and mediating relationships amongst key variables, thereby ensuring a rigorous assessment of the hypothesised framework.Results: Findings reveal that omnichannel taxation significantly drives digital transformation and enhances voluntary compliance, highlighting its role in building trust and convenience. In contrast, perceived audit probability exerts a strong effect on enforced compliance, consistent with deterrence theory. Furthermore, digital transformation mediates the relationship between omnichannel taxation and voluntary compliance, demonstrating the importance of technological adoption in shaping behavioural outcomes. Together, these findings indicate that voluntary and enforced compliance represent complementary rather than competing mechanisms in the digital tax environment.Conclusion: Theoretically, this study advances the application of game theory in taxation by showing an evolution from zero-sum to positive-sum dynamics in compliance behaviour. Practically, tax authorities should prioritise improving error-prevention features, enabling seamless cross-platform integration, and adopting pre-filled tax returns to stimulate voluntary compliance and strengthen taxpayer trust
Unleashing ChatGPT: Revolutionizing Business Strategies in Saudi Arabia’s Financial Landscape
Get PDFIntroduction: ChatGPT in Saudi Arabia’s financial sector revolutionizes business strategies, enhancing innovation, streamlining decision-making, and empowering organizations to thrive in a competitive, rapidly evolving economic landscape with Artificial Intelligence AI-driven insights.Objective: The main objective of this study is to determine the interplay between training data bias, AI model fine-tuning, metrics, assessment methodologies, and AI usage in the financial markets of Saudi Arabia. Methods: Participants are from banking industry of Saudi Arabia. The data gathered from Jeddah, Riyadh, Makkah, and Madina region of Saudi Arabia. The data collected through a online survey via questionnaires. The research used a random sampling procedure, selecting a sample size of 323 participants. This research chose reliability analysis, factor analysis, correlation analysis and regression analysis.Results: The reliability analysis shows that the constructs are highly consistent with one another. Regression shows that ChatGPT, Training Data & Bias, and Metrics and Evaluation have a positive significant effect on business strategies in the financial markets of Saudi Arabia (P<0.05). While Metrics and Evaluation are not statistically significant on business strategies in the financial markets of Saudi Arabia (P>0.05).
The importance of sustainability in agro-industrial companies: A comprehensive approach for the future
Get PDFSustainability has become a fundamental pillar for agricultural companies due to the growing demand for responsible practices that integrate economic, social, environmental, and institutional aspects. This study explored the implementation of a sustainability matrix in a company dedicated to the production and marketing of chickens and eggs, activities that represent a significant part of the agricultural sector in Argentina.
The objective is to implement a unified sustainability measurement system based on Wehbe et al.(1) Sustainability Matrix, to optimize the company\u27s overall performance, considering not only financial aspects but also its social and environmental impact.
An analysis of production processes and profitability and sustainability strategies for the year 2024 was conducted. Key performance indicators (KPIs) aligned with the four dimensions of sustainability: economic, social, environmental, and institutional were identified. Based on these KPIs, a composite sustainability indicator was calculated to assess the company\u27s overall performance. Finally, an annual action plan was designed to correct the detected deviations and promote continuous improvement.
The results show an improvement in the strategic diagnostic capacity thanks to the integration of multidimensional indicators.
It is concluded that the implementation of the Sustainability Matrix as a management tool allowed the company to move toward a comprehensive performance view. The systematization of indicators facilitated strategic decision-making, improving profitability and social and environmental impact. The proposed approach provides a solid foundation for the continuity and competitiveness of the agricultural business in an increasingly demanding environment in terms of corporate responsibility