Person:
Del Campo Campos, Cristina

First Name

Cristina

Last Name

Del Campo Campos

URI

https://hdl.handle.net/20.500.14352/74694

Affiliation

Universidad Complutense de Madrid

Faculty / Institute

Ciencias Económicas y Empresariales

Department

Economía Financiera, Actuarial y Estadística

Area

Estadística e Investigación Operativa

Identifiers

Full item page

Search Results

Now showing 1 - 10 of 32

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 Mar
This 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.
Activating Generalized Fuzzy Implications from Galois Connections
(Studies in Fuzziness and Soft Computing, 2015) Valverde-Albacete, Francisco J.; Peláez-Moreno, Carmen; Del Campo Campos, Cristina
This paper deals with the relation between fuzzy implications and Galois connections, trying to raise the awareness that the fuzzy implications are indispensable to generalise Formal Concept Analysis. The concrete goal of the paper is to make evident that Galois connections, which are at the heart of some of the generalizations of Formal Concept Analysis, can be interpreted as fuzzy incidents. Thus knowledge processing, discovery, exploration and visualization as well as data mining are new research areas for fuzzy implications as they are areas where Formal Concept Analysis has a niche.
Estereotipos y ética en la profesión auditora
(Etic@net: revista científica electrónica de educación y comunicación en la sociedad del conocimiento, 2016) Camacho Miñano, Juana María Del Mar; Del Campo Campos, Cristina; Navallas Labat, Begoña
El objetivo de este artículo es analizar las percepciones que los estudiantes universitarios del Grado de Administración y Dirección de Empresas, futuros profesionales contables y auditores, tienen sobre la ética empresarial y si esa percepción está condicionada por la imagen pública que tienen del auditor, medido a través de su estereotipo. Para conseguir nuestro objetivo, se realizó una encuesta anónima aprovechando la celebración de una mesa redonda sobre la ética en los negocios. Los resultados obtenidos muestran que no existe correlación entre los estereotipos que los alumnos tienen y su percepción ética sobre la profesión, aunque sí se encuentra diferencias de género en la percepción ética. Se requieren de futuros estudios, aumentando el tamaño de la muestra, para poder ratificar las conclusiones alcanzadas en este trabajo exploratorio.
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, František
Green 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.
Learning effects of an international group competition project
(Innovations in Education and Teaching International, 2015) Akpinar, Murat; Del Campo Campos, Cristina; Eryarsoy, Enes
This study investigates the effects of collaboration and competition on students’ learning performance in a course of business statistics. The collaboration involved a simultaneously organised group competition project with analysis of real-life business problems among students. Students from the following schools participated: JAMK University of Applied Sciences in Finland, Universidad Complutense de Madrid in Spain, and Sabanci University in Turkey. The results support earlier literature on positive impacts of group collaboration on learning performance but deny any negative impacts of competition. It is also found out that learning performance may be influenced to a certain degree by cultural differences in perceptions towards collaboration and competition. Overall the international competition and the touch to real-life business problems stimulate students’ engagement and result in enhanced learning towards becoming ‘intelligent consumers of business statistics’.
Socio-economic factors determining the commitment to participate in an agricultural development project in rural Ethiopia
(Revista Iberoamericana de Estudios de Desarrollo, 2017) Urquía Grande, Elena; Del Campo Campos, Cristina
Ethiopia is suffering a massive exodus of rural people towards the capital. Thus, the Government is trying to support projects carried out to stimulate opportunities given to the agriculture sector. In this line a project has been designed, working together with a Non-Profit Organization (NPO). The present research paper analyses the factors which determine the farmers’ socio-economic, educational and nutrition commitments to design an assignment criterion in the frame of a rural development project in Ethiopia where all the families are surveyed. The donated wells are intended to make possible their access to safe water and the creation of a small vegetable garden with the final goal of improving their living standard. However, because the number of wells to donate was limited, it was crucial to identify assignment criteria to maximize the outcomes of the project. The selected families must help in the building of additional wells to other families and improving social status of the village through commitment to (i) return a percentage of exceeding crops for the community, (ii) assist to continuous training in agriculture, budgeting and nutrition and (iii) enroll their children in school. The article seeks to understand which socio-demographic and economic variables determine families’ different commitments. A descriptive analysis of the sample is made and different multivariate techniques are applied. Interesting results were observed such as women income, having an animal for transportation and owning a mobile, which are variables that determine these commitments.
Decision making styles and the use of heuristics in decision making
(Journal of Business Economics, 2016) Del Campo Campos, Cristina; Pauser, Sandra; Steiner, Elisabeth; Vetschera, Rudolf
Simple heuristics can be efficient ways of decision making and literature has shown that they are widely used in actual decision situations. Although many types of heuristics have been found and analyzed, there is only scarce research on factors that lead to the use of a particular heuristic. In the present paper, we describe an experiment to analyze whether the usage of a particular heuristic like recognition or take-the-best depends on individual decision making styles as identified by Scott and Bruce (Educ Psychol Meas 55(5):818–831, 1995). The experiment is based on a choice problem, in which different heuristics are likely to lead to different choices. Analyzing experimental data from two replications of the experiment in two different countries, we find some evidence that decision making styles influence the use of heuristics. However, considerable differences between the two experiments indicate that other, perhaps cultural, factors might also be important.
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, Cristina
In 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.
Impacto de la motivación intrínseca en el rendimiento académico a través de trabajos voluntarios: Un análisis empírico
(Revista Complutense de Educacion, 2015) Camacho Miñano, María del Mar; Del Campo Campos, Cristina
El rendimiento académico de los alumnos es un aspecto clave para todos los agentes implicados en una educación superior de calidad. Sin embargo, no hay unanimidad sobre la forma de medirlo. Algunos profesionales se decantan por evaluar únicamente aspectos cognitivos y otros por la adquisición de competencias. La necesidad de que se formen profesionales cada vez más adaptados a las exigencias de las empresas y/o que puedan competir a nivel internacional en un mercado de trabajo global requiere de una formación más allá de conocimientos aprendidos de memoria. La capacidad de crítica, de razonamiento lógico y de redacción escrita son habilidades muy demandas actualmente en el campo de las Ciencias Sociales. El objetivo de este estudio es demostrar empíricamente el impacto que los trabajos voluntarios tienen en el rendimiento académico de los alumnos. Nuestra hipótesis de partida es que los alumnos que hacen todos los trabajos voluntarios con calidad son aquellos más motivados y, por ende, son los que sacan mejores notas. Para demostrarlo se ha realizado un experimento con los alumnos de “Financial Accounting II” del curso 2012/13 en la Facultad de Ciencias Económicas y Empresariales de la UCM. Se han planteado una serie de trabajos voluntarios que suponen la elaboración de ensayos contables, con la finalidad de desarrollar habilidades y competencias en materias complementarias a las valoradas en el currículo de la asignatura. Al final del curso, se ha comparado tanto la realización o no del ensayo como su calidad crítica, reflexiva y de redacción. Los resultados obtenidos demuestran una relación entre los trabajos de calidad presentados voluntariamente y la nota final de la asignatura. Esto supone que la motivación intrínseca del alumno es un elemento clave para su rendimiento académico. El rol del profesor se focaliza en ser un elemento motivador del aprendizaje.
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, Carlos
Purpose – 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.