Giménez Espín, Juan Antonio

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Giménez Espín, Juan Antonio

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Giménez Espín, Juan Antonio

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Universidad de Murcia. Departamento de Economía Financiera y Contabilidad

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Open Access
Effects of the organizational culture andknowledge exploration and exploitation onresults in the EFQM model framework
(Emerald Publishing Limited, 2023-06-19) Giménez Espín, Juan Antonio; Jiménez-Jiménez, Daniel; Martínez Costa, Micaela; Economía Financiera y Contabilidad
Purpose – This paper aims to adopt Cameron and Quinn’s analysis of organizational culture and March’s learning framework to analyze the type of organizational culture (OC) that promotes learning competences and whether exploration and exploitation competences (ambidexterity) improve the European Foundation of Quality Management (EFQM) results (excellent results). In addition, this research tests if these competences exercise a mediating effect in the relationship between OC and performance. Design/methodology/approach – A model is proposed whose relationships have been tested using structural equations. The sample was obtained from the SABI database. Two hundred valid questionnaires were returned via a webpage, in which four managers from each of the 200 organizations responded. Findings – The results support the proposed relationships. Adhocracy, hierarchy and market culture have a positive relationship with excellent results. A hierarchical culture develops exploitation competences, and a market culture develops learning ambidexterity. Moreover, exploration and exploitation increase results. Finally, these two cultures indirectly influence results through exploration and exploitation competences. Research limitations/implications – The proposed model can help managers who implement the EFQM model to better understand how the culture of their organization promotes learning and how these two variables improve their performance. Practical implications – Because the EFQM model requires organizations to use a knowledge management system to enhance the effect of the enabliers criteria on excellent results, the managers of these companies must know that only market and hierarchy cultures are suitable for it. Besides, this study highlights the importance of two cultural values for the implementation of the EFQM Model and, therefore, to promote excellent results: market orientation and process control. Originality/value – This study fills an existing gap in the literature by combining exploitation, exploration, OC and EFQM results in a single model and highlights the importance of market orientation and process control for excellent results and knowledge exploration and exploitation.
Open Access
Analysis of the relationships between sustainable development goals, sustainable development and organizational results: an empirical study
(Wiley, 2025-09-24) Giménez Espín, Juan Antonio; Pérez Zabaleta, Amelia; Economía Financiera y Contabilidad
This study aims to determine whether the practices companies carry out to contribute to the SDGs have an impact on sustainable development and influence their performance. It also seeks to establish whether sustainable development enables companies to improve their business results. To this end, these business practices have been categorized into three levels: basic, advanced, and expert. The analysis is conducted using a sample of 200 medium- sized Spanish companies. The data have been collected through a structured questionnaire administered to two managers from each company (the general manager and the person in charge of sustainability or production) and analyzed using partial least squares structural equation modeling (PLS- SEM). The results show that the greater the company's engagement with the SDGs, the more it contributes to sustainable evelopment, and that this contribution to sustainability is also reflected in better results. In addition, sustainable development is found to have a positive impact on business performance.
Open Access
Transforming the accounting classroom into a professional consulting office: an active learning project based on a pilot experience in Financial Statement Analysis
(Asociación Española de Contabilidad y Administración de Empresas, 2025) Giménez Espín, Juan Antonio; Martínez Conesa, Isabel; Economía Financiera y Contabilidad
Este artículo presenta una propuesta de innovación docente aplicada a la asignatura de Análisis de Estados Contables, consistente en transformar el aula en un despacho profesional de consultoría financiera. A través de una metodología que combina el aprendizaje basado en proyectos, aprendizaje cooperativo, gamificación y clase invertida, junto con la utilización de la inteligencia artificial, los estudiantes realizan un análisis económico-financiero profundo de cuatro empresas reales. El objetivo es estudiar el impacto de esta metodología en la mejora del aprendizaje, la motivación y el desarrollo de habilidades técnicas y sociales. Además, de conocer si el esfuerzo realizado por el alumnado se traduce en mejores resultados académicos. Para ello se desarrolló una experiencia piloto, aplicando análisis descriptivos y pruebas de correlación de Pearson. Los resultados muestran correlaciones positivas y significativas entre la utilidad del proyecto y la mejora del aprendizaje y la motivación, así como el desarrollo de habilidades técnicas y sociales. Además, indican que, a mayor motivación, mayor es la mejora del aprendizaje; y, que, a mayor esfuerzo mejor calificación. Estos hallazgos confirman la eficacia de combinar metodologías activas con el uso de herramientas como ChatGPT en la educación superior.
Open Access
Effects of the UNE 166.002 standards on the incremental and radical product innovation and organizational performance
(Emerald, 2023-10-06) Giménez Espín, Juan Antonio; Martínez Costa, Micaela; Jiménez-Jiménez, Daniel; Economía Financiera y Contabilidad
Purpose – The purpose of the study has been to fill the gap detected in the literature and to analyze whether the application of management of R&D in accordance with UNE 166002:2021 allows companies to obtain higher product innovation and better performance, specifically incremental and radical product innovations. Design/methodology/approach – The population used in this study included Spanish manufacturing organizations that were active, had more than 50 employees according to the SABI. The information was collected through a structured questionnaire previously tested using a company specializing in the sector under the supervision of the authors. A total of 1,154 companies were randomly contacted in order to reach an acceptable number of 225 valid questionnaires. The data analysis has been carried out with structural equation methodology. Findings – The results obtained with a sample of 225 companies show that the application of this standard for innovation management promotes the development of new products with incremental and radical changes, and improves business performance. It has also been found that incremental and radical product innovations mediate the relationship between this standard and performance. Research limitations/implications – Firstly, the survey is only addressed to the company’s operations manager. Secondly, the sample used is cross-sectional, whereas innovation management implies a broad implementation process. Practical implications – Managers must know that radical and incremental product innovation can improve the company’s operational performance. And the most direct implication of this work is that, those companies that are committed to the development of innovations should seriously consider the application of the principles incorporated in Standard 166,002, as an instrument that improves the results of innovation in the organization. Since this SIMS promotes both types of innovations, it improves results directly and indirectly through these product innovations. Originality/value – The existing literature indicates that no empirical study has focused on the benefits of this SIMSs for innovation and BP. This paper fills this gap detected in the literature and analyzes the results of the implementation of this standard on incremental and radical product innovations and business performance.
Open Access
Analysis of the Effects of the COVID-19 Pandemic in the Hotel Sector Spanish: An Efficiency Study by Regions
(MDPI, 2025-03-18) Alberca Oliver, María Pilar; Santos Jaén, José Manuel; Giménez Espín, Juan Antonio; Economía Financiera y Contabilidad
In this paper, the non-parametric frontier methodology (DEA) with input orientation, variable returns to scale, and the Malmquist productivity indices are used to study the level of national and regional efficiency and know the productive change of Spanish hotels in the period 2014–2021, after the health crisis caused by COVID-19. The main objective of this paper is to know if the national and regional efficiency and total productivity of this sector have changed due to this pandemic. The data were extracted from the Iberian Balance Sheet Analysis System (SABI) and the Spanish National Statistics Institute (INE). The results obtained make it possible to determine which regions are the most efficient (Asturias, Castilla-León, and Cantabria) and to know that changes in productivity have their origin in efficiency. Furthermore, in 2021, after eliminating the restrictions imposed to fight COVID-19, investments made by hotel companies led to great technical progress. Thus, contrary to what one might think, the pandemic did positively affect the productivity of these companies, thanks to great technical progress and better adjustment of their scale. Besides, it is possible that COVID-19 has shifted tourism from regions with large cities to those with more natural areas, so the most efficient regions are those where natural tourism stands out.