Browsing by Subject "PLS"

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    Modelling, using structural equations, the level of satisfaction of university accounting teachers with final year dissertations
    (Universidad de Murcia, Servicio de Publicaciones, 2021) Donoso Anes, José Antonio; Serrano-Domínguez, Francisco; Camúñez-Ruiz, José Antonio
    The low satisfaction of university accounting teachers with the mentoring process of the Final Year Dissertation (FYD) has motivated carrying out this study. Moreover, lecturers are very interested in knowing which factors are influencing this satisfaction. The aim of the study is to detect which factors explain this state of satisfaction and model this relation. The elements which have been able to influence this opinion have been identified and studied. Exploratory factor analysis has extracted 5 factors from them: the acceptation of the methodology, the perception of competence, generic competences, the importance of instrumental competences and the importance of systemic competences. The results reveal the relations between the constructs and satisfaction. In conclusion, if we wish to build a teaching strategy which reinforces university accounting teachers’ degree of satisfaction in their work mentoring the FYD, this should be centred on enhancing its generic competences. The development of these generic competences directly or indirectly impacts the mentors’ opinions concerning the importance of the instrumental and systemic competences and, consequently, their satisfaction
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    Open Access
    Relationship between management information systems and corporate performance
    (2015) Pérez-Méndez, José Antonio; Machado-Cabezas, Ángel
    The literature review on the success of management information systems (IS) provides empirical evidence that mere investment in IS and New Management Tools (NMTs) does not guarantee better business results. Aiming to contribute to the knowledge of the factors explaining the success of IS implementation, this paper classifies them through cluster analysis, with a sample of Spanish companies according to the valuation given by their finance directors (CFOs) to the quality of such systems and their use for strategic purposes. This classification helps to answer three questions: do companies that better rate their IS improve their performance? How do IS quality and strategy affect results? Is there a positive relationship between the use of NMTs and improvement in performance? Through the non-parametric Kruskal–Wallis test and a partial least squares (PLS) model results are yielded that support the first question and show the positive effect of the IS quality and strategy on improving corporate profitability. Logistic regression showed an interaction between the use of NMTs and the IS strategic approach with positive effects on improving profitability. The results of this study have significant implications for companies, suggesting that investment in new IS and NMTs must be coupled with a clear sense of strategy.