Person: Del Campo Campos, Cristina
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First Name
Cristina
Last Name
Del Campo Campos
Affiliation
Universidad Complutense de Madrid
Faculty / Institute
Ciencias Económicas y Empresariales
Department
Economía Financiera, Actuarial y Estadística
Area
Estadística e Investigación Operativa
Identifiers
14 results
Search Results
Now showing 1 - 10 of 14
Item Professional contacts and the decision to become an auditor: an analysis using linkedIn(Accounting Education, 2024) Navallas, Begoña; Del Campo Campos, Cristina; Camacho Miñano, Juana María Del MarThis paper aims to analyse how contact with professional auditors influences undergraduates’ career decisions to become an auditor as a public interest profession. Students may decide not to join an auditing company due to stereotypes of auditors and, consequently, audit firms may not find professionals with needed skills. Undergraduates were selected by a professional body to shadow an audit team for a workday. A pre-post survey was conducted with the participants of the activity to analyse their perceptions. Some years later, their LinkedIn profiles were checked to determine whether the alumni work or have been working in the auditing industry. The survey responses were linked to the employment history that the former participants have posted on LinkedIn. Our results corroborate the effectiveness of contacts with auditors that improve participants’ perceptions about their intention to become an auditor and consideration of auditing as a public interest profession. Thus, negative perceptions of auditors could be minimised with greater understanding of the job.Item Gender Heterogeneity and Politics in Decision-Making About Green Public Procurement in the Czech Republic(Politics and Governance, 2022) Plaček, Michal; Del Campo Campos, Cristina; Valentinov, Vladislav; Vaceková, Gabriela; Šumpíková, Markéta; Ochrana, FrantišekGreen public procurement (GPP) is a widely recognized public policy tool that has attracted considerable scholarly research. However, much of this research has paid little attention to the nature of discretionary decision‐making on the part of bureaucrats and local politicians; nor has it recognized that a crucial determinant of the implementation of GPP is the extent to which women hold administrative and political positions. While GPP tends to be discussed as a tool for promoting gender equality, we draw on feminist insights to argue that doing so may be a tool for enhancing the uptake and implementation of GPP. Utilizing the data from a large‐N survey among local politicians and upper‐echelon bureaucrats in the Czech Republic, we develop a path analysis model exploring the influence of gender on their decision‐making. The results give credence to our overall argument that women are more likely to promote GPP. This argument not only breaks new ground by revealing the gendered nature of GPP but also generates straightforward policy implications.Item Accounting earnings and economic growth, trends, and challenges: a bibliometric approach(Computational Intelligence and Neuroscience, 2022) Sun, Mu; Urquía Grande, María Elena; Chamizo-González, Julián; Del Campo Campos, CristinaIn recent years, studies have been conducted to quantify the relationship between microeconomic and macroeconomic development. Macroeconomics is the orientation of microeconomic development. Existing research hopes to quantify the relationship between macroeconomics and micro-firms, rather than just focusing on economic indicators. And some empirical studies try to use the relationship between them to discuss its usefulness for micro-firm decision-making. This article focuses on applying and developing aggregate earnings in connecting microenterprise earnings and macroeconomic development. To achieve this goal, this research did a comprehensive bibliometric analysis on macro-accounting on the two most influential databases, namely, Web of Science and Scopus. It used the information visualization software VOSviewer to draw knowledge maps to sort research lines. We also analyzed the research hotspots of macro-accounting in recent years according to the year scale and combined it with the neural network PSO-LSTM model to predict their future development. It turns out that the research on aggregate earnings related to economic growth has become a research hotspot in recent years. Scopus research and development potential is better than Web of Science in this field.Item Solving the mystery about the factors conditioning higher education students' assessment: Finland versus Spain(Education and Training, 2020) Camacho Miñano, María del Mar; Del Campo Campos, Cristina; Urquía Grande, Elena; Pascual Ezama, David; Akpinar, Murat; Rivero Rodríguez, CarlosPurpose – The purpose of this paper is twofold: first, to compare the assessment in two subjects of the Business Administration Degree between Finland and Spain and, second, to test whether there are factors such as gender, age, subject, students’ motivation, or preferences that may have an impact on the assessment. Design/methodology/approach – A survey was designed for students enrolled in Statistics and Financial Accounting subjects in the two universities, and multivariate statistical analysis was run. Findings – First, coursework marks are higher than the final examination marks. In both universities and subjects, learning is enhanced by student involvement in coursework activities that are directly related to the learning outcomes. Second, there are differences in assessment by culture, gender, and type of subject. Finnish students are more used to work in teams and apply varied teaching resources than Spanish students. Research limitations/implications – The sample size and the analyses are from two subjects in two universities. More similar studies are needed to generalize the findings. Practical implications – There are several implications for Higher Education. First, university policymakers should design training courses on the good implementation of new assessment processes and criteria in order to align learning objectives and assessment criteria. Second, teachers from different countries should openly discuss their manner of assessment and promote creativity and innovation in their methodologies to assess learning outcomes. Third, students should engage with deeper learning and competence development in subjects. This will contribute to their future employability. Originality/value – Our findings not only question the concept of assessment validity and the compulsory relationship between assessment and learning but also provide suggestions to improve assessment criteria.Item Internationalizing the business school: A comparative analysis of English-medium and Spanish-medium instruction impact on student performance(Evaluation and Program Planning, 2023) Del Campo Campos, Cristina; Urquía Grande, María Elena; Pascual Ezama, DavidBusiness degrees have been pioneers in adopting the internationalization of Higher Education Institutions with the option of English as Medium of Instruction (EMI). Research has grown about the EMI versus non-EMI lecturers and students’ performance measured through perception, motivation, discursive analysis or satisfaction measures. However, results have not been conclusive in the scarce number of papers comparing quantitative course grades of EMI versus non-EMI students. The aim of this research paper is to prove that there is no difference in attaining learning objectives among students within a Business Administration Degree in Spain regardless the language of instruction. The present observational study considers all enrolled freshman throughout a horizon of six consecutive years allowing more reliable results not affected by the specificities of courses or years. All 212 students in the EMI track were matched to non-EMI track counterparts taking into account all available covariates. Results not only show that there is no difference in the attained learning objectives between the two tracks, but also that EMI students' grades are in fact better than their non-EMI counterparts, which might help to remove the believe many still have on the lower academic attainment of those following an EMI track.- Project number: 207
Item T-Co 2: Seminario para la internacionalización de la docencia(2023) Orduna Nocito, Elena; Sánchez Hernandez, Esther Ariadna; Dafouz Milne, Emma; Soriano Flórez, Irene; Álvarez Collado, Marta; Camacho Miñano, Maria del Mar; Del Campo Campos, Cristina; Llorens Marín, Miguel; Abril Barrie, Maria del Carmen; Gavilán Bouzas, Diana Item Village funds and poverty reduction in Indonesia: new policy insight(Discover Global Society, 2023) Anam, Choirul; Plaček, Michal; Valentinov, Vladislav; Del Campo Campos, CristinaThis short communication describes the current experience of implementing village funds in Indonesia, with an emphasis on the impact on poverty reduction. The authors’ field observation is complemented by structured interviews and regression analysis. Our findings suggest that the potential of village funds is not fully realized. We point out that officials underestimated the significance of bottlenecks related to the capacity of local governments, to the implementation of coordination mechanisms, and to the installation of feedback mechanisms, each of which critically hinge on administrative and technical policy processes. At the same time, we felt that the officials overestimated the importance and effectiveness their own political agendas promoting community empowerment and corruption prevention.Item What are investors most interested in about sustainability?: an approach from the scientific literature(Sustainability, 2024) Oliveros Fontaine, Juan; Del Campo Campos, Cristina; Urquía-Grande, Elena; Urquía Grande, María ElenaIn the midst of the development of international frameworks for the dissemination of information on sustainability, the European Union published the Corporate Sustainability Reporting Directive (CSRD) in order to meet user requirements on sustainability. To achieve its objectives, the Directive assigns large companies and investors a key role in the transmission of sustainability-related information, leveraging their capacity to influence. An increased separate use of the term “investor” has been noted in the sustainability-related literature regarding the overall “stakeholder” that contains it. Our research applies a methodology based on analysis of the content of the abstracts from 260 articles published prior to the approval of the CSRD, with the aim of identifying whether that separate use implied that investors’ interests are concentrated on sustainability-related aspects. The results of the research concluded that there is no statistical significance between the separate, growing use of the term “investor” and a generalised use in the lexical field related to sustainability that might characterise the influence of investors. This work encourages future research directions to examine how the enactment of the CSRD may affect the trend in investor influence on the dissemination of sustainability-related information.Item Regional economic disparities in Europe: time-series clustering of NUTS 3 regions(International Regional Science Review, 2023) López-Villuendas, Ana María; Del Campo Campos, CristinaThe aim of this research is to identify the regional economic disparities in the level of economic wealth and its dynamics in the NUTS 3 regions in EU28 over the period from 2000 to 2017. By performing a time-series clustering analysis at NUTS 3 level, we expect to uncover the economic disparities that might have been hidden in the aggregate NUTS 2 regions. Our results indicate that at a finer spatial scale (NUTS 3 level) disparities flourish, particularly in the period after the global crisis of 2008, in which different recovery rates are observed. In general, NUTS 2 regions tend to spatially cluster at the national level and, although NUTS 3 regions show slightly this tendency as well, the spatial effect is not as strong as it is for NUTS 2 level, revealing specific behaviours of the local economies and markets that remain hidden at the aggregate NUTS 2 level.Item The Prediction of GDP by Aggregate Accounting Information. A Neural Network Model(International Journal on Recent and Innovation Trends in Computing and Communication, 2023) Sun, Mu; Del Campo Campos, Cristina; Chamizo-González, Julián; Urquía Grande, María ElenaCurrently, accounting information plays a key role in the economic world and bridges the gap between macroeconomics and microeconomics. The existing literature corroborates that aggregate-level accounting earnings data encapsulates information regarding GDP growth. Nonetheless, accounting data derived from GDP components have not been given due consideration. Consequently, this research proposes an aggregate-level model grounded in the four components of the GDP income-based method, intending to assess the predictive power of aggregate-level accounting data concerning GDP. Furthermore, this paper scrutinizes the forecasting performance of a neural network model built upon the conventional linear regression framework. Finally, a comparison of the outcomes derived from both models is conducted. The findings reveal that both the present value model and the value-added model corroborate the notion that accounting information derived from the four components of the income-based GDP accounting framework encapsulates data pertinent to future GDP. Furthermore, the model demonstrates heightened sensitivity towards the performance of the subsequent second quarter's GDP. Among the variables, Depreciation and Income exhibit the most substantial impact, while Salaries exhibit the least impact. Concurrently, this research noted an improvement in the fitting performance of the neural network model as compared to that of the traditional linear model.