IDEAS home Printed from https://ideas.repec.org/a/eee/spacre/v19y2016i1p154-167.html
   My bibliography  Save this article

Diseño de un modelo de reputación para cooperativas oleícolas

Author

Listed:
  • Castilla-Polo, Francisca
  • Sánchez-Hernández, María Isabel
  • Gallardo-Vázquez, Dolores
  • Ruiz Rodríguez, María del Consuelo

Abstract

El 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.

Suggested Citation

  • Castilla-Polo, Francisca & Sánchez-Hernández, María Isabel & Gallardo-Vázquez, Dolores & Ruiz Rodríguez, María del Consuelo, 2016. "Diseño de un modelo de reputación para cooperativas oleícolas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 154-167.
  • Handle: RePEc:eee:spacre:v:19:y:2016:i:1:p:154-167
    DOI: 10.1016/j.rcsar.2015.10.003
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1138489115000370
    Download Restriction: no

    File URL: https://libkey.io/10.1016/j.rcsar.2015.10.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Sarstedt, Marko & Wilczynski, Petra & Melewar, T.C., 2013. "Measuring reputation in global markets—A comparison of reputation measures’ convergent and criterion validities," Journal of World Business, Elsevier, vol. 48(3), pages 329-339.
    2. Konstantinos Giannakas & Murray Fulton, 2005. "Process Innovation Activity in a Mixed Oligopoly: The Role of Cooperatives," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 87(2), pages 406-422.
    3. Ornella Wanda Maietta & Vania Sena, 2010. "Financial Constraints And Technical Efficiency: Some Empirical Evidence For Italian Producers' Cooperatives," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 81(1), pages 21-38, March.
    4. Rong-Tsu Wang, 2013. "Modeling Corporate Social Performance and Job Pursuit Intention: Mediating Mechanisms of Corporate Reputation and Job Advancement Prospects," Journal of Business Ethics, Springer, vol. 117(3), pages 569-582, October.
    5. repec:hal:journl:hal-00918528 is not listed on IDEAS
    6. Cochran, Philip L., 2007. "The evolution of corporate social responsibility," Business Horizons, Elsevier, vol. 50(6), pages 449-454.
    7. Imanol BASTERRETXEA & Ricardo MARTÍNEZ, 2012. "Impact Of Management And Innovation Capabilities On Performance: Are Cooperatives Different?," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 83(3), pages 357-381, September.
    8. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 337-361, March.
    9. Marí Vidal, Sergio, 2006. "Efectos de la aplicación de la CNIIF 2 en las cooperativas.Un estudio empírico en dos cooperativas citrícolas de la Comunidad Valenciana a través del análisis económico-financiero [Effects of the a," MPRA Paper 2670, University Library of Munich, Germany, revised 2006.
    10. Bocquet, Rachel & Le Bas, Christian & Mothe, Caroline & Poussing, Nicolas, 2013. "Are firms with different CSR profiles equally innovative? Empirical analysis with survey data," European Management Journal, Elsevier, vol. 31(6), pages 642-654.
    11. Akhilesh Bajaj & Sunder Kekre & Kannan Srinivasan, 2004. "Managing NPD: Cost and Schedule Performance in Design and Manufacturing," Management Science, INFORMS, vol. 50(4), pages 527-536, April.
    12. Steurer, Reinhard & Konrad, Astrid, 2009. "Business-society relations in Central-Eastern and Western Europe: How those who lead in sustainability reporting bridge the gap in corporate (social) responsibility," Scandinavian Journal of Management, Elsevier, vol. 25(1), pages 23-36, March.
    13. Sodano, Valeria & Hingley, Martin, 2009. "Innovation in Food Networks and Organizational Diversity: A Case Study from the UK Retail Cooperative Sector," 2009 International European Forum, February 15-20, 2009, Innsbruck-Igls, Austria 59199, International European Forum on System Dynamics and Innovation in Food Networks.
    14. Allan G Thompson, 1996. "Compliance with Agreements in Cross-Cultural Transactions: Some Analytical Issues," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 27(2), pages 375-390, June.
    15. Anne Cox & Viet Le, 2014. "Governmental influences on the evolution of agricultural cooperatives in Vietnam: an institutional perspective with case studies," Asia Pacific Business Review, Taylor & Francis Journals, vol. 20(3), pages 401-418, July.
    16. Tischer, Sven & Hildebrandt, Lutz, 2014. "Linking corporate reputation and shareholder value using the publication of reputation rankings," Journal of Business Research, Elsevier, vol. 67(5), pages 1007-1017.
    17. Dolores Tous Zamora & Antonio Manuel Ciruela Lorenzo, 2005. "Responsabilidad social y cultura en las sociedades cooperativas agrarias. Modelo general de balance social," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 53, pages 209-240, November.
    18. Novkovic, Sonja, 2008. "Defining the co-operative difference," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(6), pages 2168-2177, December.
    19. Mª Carmen Ruiz Jiménez & Mª Jesús Hernández Ortiz & Elia García Martí, 2006. "Estado actual de la investigación sobre sociedades cooperativas agrarias en España," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 56, pages 65-86, November.
    20. Maria-Gabriella Baldarelli & Sabrina Gigli, 2014. "Exploring the drivers of corporate reputation integrated with a corporate responsibility perspective: some reflections in theory and in praxis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 589-613, May.
    21. Cravens, Karen & Goad Oliver, Elizabeth & Ramamoorti, Sridhar, 2003. "The Reputation Index:: Measuring and Managing Corporate Reputation," European Management Journal, Elsevier, vol. 21(2), pages 201-212, April.
    22. Sean Valentine & Gary Fleischman, 2008. "Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction," Journal of Business Ethics, Springer, vol. 77(2), pages 159-172, January.
    23. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    24. Hee‐Jae Cho & Vladimir Pucik, 2005. "Relationship between innovativeness, quality, growth, profitability, and market value," Strategic Management Journal, Wiley Blackwell, vol. 26(6), pages 555-575, June.
    25. Marc J. Dollinger & Peggy A. Golden & Todd Saxton, 1997. "The Effect Of Reputation On The Decision To Joint Venture," Strategic Management Journal, Wiley Blackwell, vol. 18(2), pages 127-140, February.
    26. David G. Barton & Ted C. Schroeder & Allen M. Featherstone, 1993. "Evaluating the feasibility of local cooperative consolidations: A case study," Agribusiness, John Wiley & Sons, Ltd., vol. 9(3), pages 281-294.
    27. Park, Jongchul & Lee, Hanjoon & Kim, Chankon, 2014. "Corporate social responsibilities, consumer trust and corporate reputation: South Korean consumers' perspectives," Journal of Business Research, Elsevier, vol. 67(3), pages 295-302.
    28. Jordi Surroca & Josep A. Tribó & Sandra Waddock, 2010. "Corporate responsibility and financial performance: the role of intangible resources," Strategic Management Journal, Wiley Blackwell, vol. 31(5), pages 463-490, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. María del Mar Ramos-González & Mercedes Rubio-Andrés & Miguel Ángel Sastre-Castillo, 2022. "Effects of socially responsible human resource management (SR-HRM) on innovation and reputation in entrepreneurial SMEs," International Entrepreneurship and Management Journal, Springer, vol. 18(3), pages 1205-1233, September.
    2. Annika Veh & Markus Göbel & Rick Vogel, 2019. "Corporate reputation in management research: a review of the literature and assessment of the concept," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 315-353, December.
    3. Benjamin Pfister & Manfred Schwaiger & Tobias Morath, 2020. "Corporate reputation and the future cost of equity," Business Research, Springer;German Academic Association for Business Research, vol. 13(1), pages 343-384, April.
    4. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    5. Fawad Rauf & Cosmina Lelia Voinea & Hammad Bin Azam Hashmi & Cosmin Fratostiteanu, 2020. "Moderating Effect of Political Embeddedness on the Relationship between Resources Base and Quality of CSR Disclosure in China," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
    6. Dolores Gallardo-Vázquez & Luis Enrique Valdez-Juárez & Ángela María Castuera-Díaz, 2019. "Corporate Social Responsibility as an Antecedent of Innovation, Reputation, Performance, and Competitive Success: A Multiple Mediation Analysis," Sustainability, MDPI, vol. 11(20), pages 1-28, October.
    7. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Rebolledo, Claudia, 2017. "Corporate social responsibility disclosure and market value: Family versus nonfamily firms," Journal of Business Research, Elsevier, vol. 77(C), pages 41-52.
    8. Bernhard Swoboda & Cathrin Puchert & Dirk Morschett, 2016. "Explaining the differing effects of corporate reputation across nations: a multilevel analysis," Journal of the Academy of Marketing Science, Springer, vol. 44(4), pages 454-473, July.
    9. Paula Anzola-Román & Teresa Garcia-Marco & Ferdaous Zouaghi, 2024. "The Influence of CSR Orientation on Innovative Performance: Is the Effect Conditioned to the Implementation of Organizational Practices?," Journal of Business Ethics, Springer, vol. 190(1), pages 261-278, February.
    10. Juan Pineiro-Chousa & Marcos Vizcaíno-González & M. Ángeles López-Cabarcos, 2016. "Reputation, Game Theory and Entrepreneurial Sustainability," Sustainability, MDPI, vol. 8(11), pages 1-13, November.
    11. Theo Benos & Nikos Kalogeras & Martin Wetzels & Ko De Ruyter & Joost M. E. Pennings, 2018. "Harnessing a ‘Currency Matrix’ for Performance Measurement in Cooperatives: A Multi-Phased Study," Sustainability, MDPI, vol. 10(12), pages 1-38, December.
    12. Gatzert, Nadine, 2015. "The impact of corporate reputation and reputation damaging events on financial performance: Empirical evidence from the literature," European Management Journal, Elsevier, vol. 33(6), pages 485-499.
    13. Salman Khan & Jacques Digout, 2018. "The Corporate Reputation Reporting Framework (CRRF)," Corporate Reputation Review, Palgrave Macmillan, vol. 21(1), pages 22-36, February.
    14. Anne Musson & Damien Rousselière, 2020. "Exploring the effect of crisis on cooperatives: a Bayesian performance analysis of French craftsmen cooperatives," Applied Economics, Taylor & Francis Journals, vol. 52(25), pages 2657-2678, May.
    15. Zelong Wei & Hao Shen & Kevin Zheng Zhou & Julie Juan Li, 2017. "How Does Environmental Corporate Social Responsibility Matter in a Dysfunctional Institutional Environment? Evidence from China," Journal of Business Ethics, Springer, vol. 140(2), pages 209-223, January.
    16. Wong, Jin Boon & Zhang, Qin, 2022. "Stock market reactions to adverse ESG disclosure via media channels," The British Accounting Review, Elsevier, vol. 54(1).
    17. Yusheng Kong & Alex Antwi‐Adjei & Jonas Bawuah, 2020. "A systematic review of the business case for corporate social responsibility and firm performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 444-454, March.
    18. Andrew Crane & Sarah Glozer, 2016. "Researching Corporate Social Responsibility Communication: Themes, Opportunities and Challenges," Journal of Management Studies, Wiley Blackwell, vol. 53(7), pages 1223-1252, November.
    19. Cegarra-Navarro, Juan-Gabriel & Reverte, Carmelo & Gómez-Melero, Eduardo & Wensley, Anthony K.P., 2016. "Linking social and economic responsibilities with financial performance: The role of innovation," European Management Journal, Elsevier, vol. 34(5), pages 530-539.
    20. Shuili Du & C. Bhattacharya & Sankar Sen, 2015. "Corporate Social Responsibility, Multi-faceted Job-Products, and Employee Outcomes," Journal of Business Ethics, Springer, vol. 131(2), pages 319-335, October.

    More about this item

    Keywords

    Sociedades cooperativas; Reputación; Responsabilidad social; Escala; Modelos de ecuaciones estructurales; Cooperative societies; Reputation; Social responsibility; Scale; Structural equation modeling;
    All these keywords.

    JEL classification:

    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:spacre:v:19:y:2016:i:1:p:154-167. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/intelligence .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.