III INTERNATIONAL WEEK – 2019

PhD – BBS Sessions

SCHOOL OF ECONOMICS AND BUSINESS
UNIVERSITY OF ZARAGOZA (SPAIN)

April 1st - 5th 2019

PROGRAM AND ABSTRACTS

Venue:

School of Economics and Business (Edificio Paraíso)

University of Zaragoza
Gran Vía 2, 50005 Zaragoza (Spain)
 ACTIVITY CO-ORGANIZED BY

International Relations Office

University of Zaragoza

Vice-Dean for International Affairs

School of Economics and Business, University of Zaragoza

Brown Bag Seminars – Business & Economics – (BBS)

School of Economics and Business, University of Zaragoza

BBS Organizing Committee

Miguel Ángel Almazán Gómez
Guillermo Badía Fraile
Lucía Bolea Marcén
Juan Carlos Campaña Naranjo
Jaime García Rayado
Ruth Gimeno Losilla
Sofía Jiménez Calvo
Raquel Langarita Tejero
Lidia Lobán Acero
Jorge Velilla Gambó

PhD – BBS Sessions

 PROGRAM
Tuesday, April 2nd, 2019
Room M6 School of Economics and Business 11:00-13:00
11:00-11:20
Research into improving the quality of education at Utrecht
Ton Borcher (Utrecht University of Applied
university of applied sciences
Sciences)
11:20-11:40
Customer experience and evaluation of online service complaints
Sanchayan Sengupta (ESSCA School of
globally
Management)
11:40-12:00
Blue Economy as the scene of new opportunities, offered by Nature
Tibor Kiss (University of Pécs)
12:00-12:20
The Reverse Charge Mechanism: An effective measure against VAT
Wojciech Stiller (Berlin School of
fraud in the EU?
Economics and Law)

Thursday, April 4th, 2019

Room M6 School of Economics and Business 11:00-13:00
Integrated plan in Italian public universities. New patterns for IC 11:00-11:20
disclosure? Giuseppe Nicolò (University of Salerno)
11:20-11:40
Value relevance of environmental and social expenditures –
Michael Grassmann; Stephan Fuhrmann
The moderating role of integrated reporting
(Technical University Dresden)
Relación entre planeación y disposiciones fiscales federales en las 11:40-12:00
MiPymes Muebleras de Tijuana BC Rosa Sumaya-Tostado (CETYS University)
Wearable technology and privacy management: the possible habeas 12:00-12:20
corpus perspective Elena Falletti (Carlo CattaneoUniversity)
12:20-12:40
Value creation in tourism
Brigitte Nitsch (Stenden University)

Zaragoza, April 1st-5th 2019

 ABSTRACTS

Session 1 - Tuesday, April 2nd, 2019

RESEARCH INTO IMPROVING THE QUALITY OF EDUCATION AT UTRECHT UNIVERSITY OF APPLIED

SCIENCES

Ton Borchert
Institute for Marketing & Commerce, Utrecht, The Netherlands
ton.borchert@hu.nl

ABSTRACT
Arguably, education is not a regular business nor a regular service. This means that systems that would
work fine for business organizations are not necessarily suitable for institutions of higher education.
Additionally, the value proposition of higher education (HE) is fundamentally changing as a result of the
dynamics of disruptive innovation.
Because of the complicated nature of education i.e. the services process involved, there is a need to put
various aspects into a conceptual model, for the educational management to get some grip.
The Services Management Model has been designed to create a practical overview of the service delivery
system, featuring all relevant components. As such, it serves as the backbone of the proposed research.
In the resulting dissertation, the aspects Motivation (Why), Expectations (Expected Quality) and
Experience (Experienced Quality) will be recurrent themes. The objective is to get input for a clear and
consistent view of the motivation, the expectations and the experiences of both the service provider, i.e.
teaching staff, and the customer, i.e. students, and of the quality issues involved. In an ideal situation,
these would be aligned.
This study seeks to answer the following leading research question: How are the motivation, expectations
and experience of teaching staff, students and alumni interrelated and to what extent do they differ?

Topic: Marketing

CUSTOMER EXPERIENCE AND EVALUATION OF ONLINE SERVICE COMPLAINTS GLOBALLY

Sanchayan Sengupta
Department of Strategies and Markets, ESSCA School of Management, Lyon, France
sanchayan.sengupta@essca.fr

ABSTRACT
This paper investigates how customers’ cultural orientation impacts their service evaluations when
complaining online on social media globally, by developing scenario based surveys of non-student
samples from two culturally diverse countries (Germany and India). The two studies show that when
causal explanations for service failure, and regular updates during service recovery process are provided
to specific cultural groups (individualists and high uncertainty avoidance seekers), they reported higher
service evaluations. This research thus contributes to the nascent literature in social media complaining
by highlighting the role of culture. Global online service and information managers can benefit from these
findings when developing their complaint management strategies.

Topic: Marketing

PhD – BBS Sessions

 BLUE ECONOMY AS THE SCENE OF NEW OPPORTUNITIES, OFFERED BY NATURE

Tibor Kiss
University of Pécs, Hungary
kisst@ktk.pte.hu

ABSTRACT
The Blue Economy is an economic form, which has been built organically on ecological systems. More
hundred years ago only this economic form existed, however, after the industrial revolution, this organic
connection had been weakened. The developed technology cannot make Nature negligible, because our
physical goods are from Nature. This fact helps to recognise that Nature is still the benchmark for the
human made technology, considering effectiveness and rationality. This insight, together with our
technological level, creates new opportunities and takes us closer to a more efficient and sustainable
word.

Topic: Management

THE REVERSE CHARGE MECHANISM: AN EFFECTIVE MEASURE AGAINST VAT FRAUD IN THE EU?

Wojciech Stiller
Marwin Heinemann
Berlin School of Economics and Law, Berlin, Germany
Corresponding author: wojciech.stiller@hwr-berlin.de

ABSTRAT
VAT fraud within the European Union has reached an enormous scale since the creation of the internal
market and the abolition of border controls. Each year, the Member States lose a total of 50 billion euros
in tax revenue due to VAT fraud. The Reverse Charge Mechanism (RCM) was introduced to eliminate the
existing fraud schemes. The effect of this measure is of crucial importance for the political decisions on
the further development of the VAT system. This paper is the first comprehensive empirical study on the
effectiveness of the RCM. By using the asymmetries in international trade data (trade gap) as a proxy for
tax fraud, we find that the RCM reduces the fraud in trade with mobile phones, laptops, tablets and game
consoles. Moreover, our results support the concern that fraudsters switch to other products not affected
by RCM.

Topic: Commercial Law

Zaragoza, April 1st-5th 2019

 Session 2 - Thursday, April 4th, 2019

INTEGRATED PLAN IN ITALIAN PUBLIC UNIVERSITIES. NEW PATTERNS FOR IC DISCLOSURE?

Giuseppe Nicolò
University of Salerno- Department of management and innovation systems, Fisciano (SA), Italy
Natalia Aversano
University of Basilicata – Potenza, Italy
Giuseppe Sannino
University “Luigi Vanvitelli” - Dipartimento di Economia – Corso, Italy
Paolo Tartaglia Polcini
University of Salerno- Department of management and innovation systems, Fisciano (SA), Italy
Corresponding author: Gnicolo@unisa.it

ABSTRACT
Intellectual capital can be considered as a set of non-physical resources representing the main success
factors for any type of organisations. In particular, it is considered pivotal within the University realm,
whose main input and output are intangibles and whose most important resources include their teachers,
researchers, administration and service staff. Despite its important, current accounting systems are
considered inadequate in providing a correct representation of IC and with the exception of Austria, no
country requires a mandatory IC reporting. As a consequence, many scholars have started to investigate
different communication tools to considered the ability in conveying IC information.
Accordingly, the present research investigates a new university planning tool named “Integrated plan”
which includes teaching, research and third mission indicators to examine if it is able to provide IC
information. In this end, a content analysis based on already adopted framework has been conducted on a
sample of 60 Italian public universities and IC information have been quantified through an unweighted
disclosure index. Results underline a medium level of disclosure with a focus on human and structural
capital.

Topic: Accounting

PhD – BBS Sessions

 VALUE RELEVANCE OF ENVIRONMENTAL AND SOCIAL EXPENDITURES – THE MODERATING ROLE
OF INTEGRATED REPORTING

Michael Grassmann
Stephan Fuhrmann
Technical University Dresden, Dresden, Germany
Corresponding author: michael.grassmann@tu-dresden.de

ABSTRACT
For decades, researchers have been arguing if an increase in firms’ environmental and social performance
increases their market value. Taking a cost-concerned perspective, investors regard investments in
corporate social responsibility practices as cash outflow only, which puts firms at an economic
disadvantage and decreases their market value. In contrast, representatives of the value-creation school
argue that these investments generate long-term competitive advantages, which may lead to an increase
in a firm’s value. To date, latest empirical results are still mixed, however meta-analyses reveal an overall
weak positive relationship between social and environmental performance and a firm’s value.
Investigating this relationship, research often used third-party assessed scores (e.g., Asset4 or KLD) to
assess a firm’s environmental and social performance. Less attention has been paid to the relationship of
monetary environmental and social expenditures and a firm’s value. Focusing on social and
environmental expenditures rather than on performance scores in general, might capture firm’s efforts
within these dimensions more accurately. From an investor’s perspective, a firm’s expenditures on social
and environmental activities are directly assessable from the profit and loss- statement and might serve
already as leading indicators for potential future benefits of such activities. Performance scores,
contrastingly, can be regarded as rather lagging indicators and may result out of expenditures. This study
aims at answering the question if environmental and social expenditures capture information, which help
investors to more accurately estimate a firm’s value. Furthermore, this relationship might be moderated
by voluntary disclosures, especially by means of integrated reporting. Integrated reporting may bridge
information gaps between the management and investors by providing clear linkages between financial
performance and environmental and social expenditures. Therefore, the second hypotheses investigates if
integrated reporting positively moderates the relationship between environmental and social
expenditures and a firm’s value.

Topic: Accounting

Zaragoza, April 1st-5th 2019

 RELACIÓN ENTRE PLANEACIÓN Y DISPOSICIONES FISCALES FEDERALES EN LAS MIPYMES
MUEBLERAS DE TIJUANA BC

Rosa Sumaya-Tostado
CETYS University, Tijuana, Mexico
rosa.sumaya@cetys.mx

ABSTRACT
La planeación se ha considerado esencial para alcanzar el éxito del proceso de gestión administrativa. Los
objetivos resultan mejores cuando los métodos de planificación son integrales y las bases administrativas
están bien establecidas. Sin embargo, existen estudios como el de Hernández y Vela (2014) que
mencionan, como causas principales de los problemas en las MiPymes, los derivados de la incapacidad
para administrar en entornos difíciles.
Por lo anterior se hace necesario realizar esta investigación que tuvo como objetivo analizar la relación
que existe entre la planeación y las disposiciones fiscales federales en las empresas MiPymes del sector
mueblero de Tijuana, B.C, México, durante el periodo 2017. Propietarios, administradores o gerentes de
10 MiPymes muebleras, participaron en esta investigación. Se aplicó un cuestionario expresamente
elaborado para el estudio. Los cuestionarios fueron aplicados en forma personal en las oficinas de la
Cámara Nacional de la Industria y Transformación, y en las propias empresas, en la modalidad de
autoaplicación. Los resultados indicaron una correlación de -0.13 entre planeación y disposiciones
fiscales federales, por lo que se concluye que hay indicios no contundentes de que a menor planeación
mayor impacto de disposiciones fiscales federales. This study seeks to answer the following leading
research question: How are the motivation, expectations and experience of teaching staff, students and
alumni interrelated and to what extent do they differ?

Topic: Social Accounting

WEARABLE TECHNOLOGY AND PRIVACY MANAGEMENT: THE POSSIBLE HABEAS CORPUS

PERSPECTIVE

Elena Falletti
Università Carlo Cattaneo – Castellanza (VA), Italy
efalletti@liuc.it

ABSTRACT
The aim of this presentation regards the analysis of privacy management of wearable devices (hereinafter
“WD”) absorbing personal data from a user’s body and from his or her behavior. There are many
discussions on WD privacy management. On the one hand, some people affirm that privacy, in an age of
invasive electronic communication, should be a fundamental right. On the other hand, other views
support that privacy has to be treated as an additional service that the user can buy if markets are
interested in it. Indeed, the strict contact between the user’s body and the wearable device may give the
impression that privacy is a “plus” service included with the WD product. However, privacy regards an
individual fundamental right, and personal data collected through WD (or through other devices that are
in close contact with user’s body and life) have to be strongly protected.

Topic: Business innovation and technological change / Law

PhD – BBS Sessions

 VALUE CREATION IN TOURISM

Brigitte Nitsch
NHL-Stenden University of Applied Sciences, Leeuwarden, The Netherlands
brigitte.nitsch@stenden.com

ABSTRACT
Value creation is not the result of a linear process of knowledge development, in which we go straight
from A to B. It is a process in which something is tested, adjusted and sometimes expanded in the interim,
improved and adjusted again. Cooperation is better, when the skills complement each other, particularly
when technology and the market are subject to rapid change. In the north of the Netherlands a research
group started to initiate multi-disciplinary networks to study the complementary cooperation process of
regional organisations, including multi-level knowledge institutions. Researchers support the visioning of
these learning networks to contribute to regional issues related to health, quality of life, aging society and
economic developments. It is not a supply chain but a chain of collegial complementary organisations.
Innovation as an outcome of the so-called learning networks lead to ‘cooperation’, reasoned from the idea
that: if x is our vision of innovation then y is our vision of cooperation (Pr. InekeDelies in Stories about
Connections, 2015).
Wenger, Trayner and de Laat (2011) developed a research methodology to study value creation. During
the presentation the following report will be discussed and how this can be used in qualitative research.

Topic: Sustainable Tourism Development

Zaragoza, April 1st-5th 2019

III INTERNATIONAL WEEK – 2019
PhD – BBS Sessions
SCHOOL OF ECONOMICS AND BUSINESS
UNIVERSITY OF ZARAGOZA (SPAIN)

April 1st - 5th 2019