AD-minister 2021-01-12T08:55:58-05:00 Natalia González Salazar Open Journal Systems <p><em>AD-minister</em>&nbsp;is an interdisciplinary academic journal and we publish scientific papers resulted of empirical evidence and that contribute to understanding the management of companies in emerging economies and markets.</p> <p>&nbsp;</p> The associations of board of directors’ characteristics with modified audit opinion 2021-01-12T08:55:58-05:00 Waddah Kamal Hassan Omer Khaled Salmen Aljaaidi Mohd ‘Atef Md Yusof Mohamad Hisyam Selamat <p>The aim of this study is to investigate the association between the characteristics of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies external financial reporting) in Malaysia. To test our hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011.The evidence we uncover is consistent with the hypotheses that companies with large board size and greater financial expertise of the board of directors are less possible to receive a modified audit opinion. The evidence offers by this study reinforces the listing rules of the Malaysian-Corporate-Governance Code and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider the significance of the board of directors as an aspect of good corporate governance to its critical role in the Malaysian financial reporting process.</p> 2020-12-28T11:52:43-05:00 ##submission.copyrightStatement## The private sector on the peacebuilding in Colombian postconflict: A theoretical study 2020-12-28T13:09:11-05:00 Cristian Bedoya Dorado Melissa Charfuelán Aguirre <p>With the signing of the Peace Agreement between the national government of Colombia and the then Revolutionary Armed Forces of Colombia - Ejército del Pueblo (FARC-EP) in 2016, a post-conflict scenario begins in Colombia, characterized by a series of challenges and the need for input from various actors, including the business sector. The objective of this article is to explore and analyze the practices and actions that companies can carry out to contribute to the construction of peace. To this end, an exploratory research was carried out with a documentary design divided into two phases, on the one hand, a review of the literature on peacebuilding business practices, and on the other, a documentary analysis on guides and peacebuilding proposals from national and international organizations. The results suggest that the companies support the construction of peace mainly from CSR practices and shared value oriented to economic development. This corresponds to the guidelines of national and international organizations that are geared towards generating jobs and entrepreneurship projects.</p> 2020-12-28T12:17:34-05:00 ##submission.copyrightStatement## Sustainable consumption in tourism: an approach to its state of knowledge 2020-12-28T13:10:35-05:00 Judith Alejandra Velázquez Castro Erika Cruz-Coria Juan Ramírez-Godínez Elva Esther Vargas-Martínez <p>Research on environmental practices has received increasing attention in the tourism’s area. However, a bibliographic review is needed to explore sustainable consumption practices in the sector. To this end, based on the use of the ATLAS.ti 9 software, a thematic analysis of 128 articles was carried out, the main objective of which is to examine the analyzes of sustainable consumption –good practices, consumer habits and public policies and environmental regulations–, its conflicts of application –by type of company– and its relationship with innovation (for example, the use of eco-technologies). In the results, the analysis shows that good practices have a positive association with innovation (0.72), which shows that the relationship is well established.</p> 2020-12-28T12:45:51-05:00 ##submission.copyrightStatement## The Impact of Knowledge Management on Organizational Performance: A Structural Equation Modeling Study 2020-12-28T16:00:09-05:00 Leila Namdarian Arman Sajedinejad Somayeh Bahanesteh <p>This study attempts &nbsp;to investigate the role of knowledge management (KM) in commercial companies. To this end, the literature was reviewed and relevant components were extracted to conceptualize KM and organizational performance, (OP) and the relationship between KM and OP was presented in a theoretical framework. Secondly, to assess the proposed model, a questionnaire was given to 200 participants in five commercial companies, chosen through multi-stage stratified sampling. The data were analyzed using structural equation modeling (SEM) and Lisrel 8.8. The results revealed that the model enjoyed an acceptable degree of fit. The obtained coefficient (0.41) showed a direct impact of KM indices on OP, indicating the significant and positive relationship between KM and OP dimensions such as financial performance, quality of goods and services, staff members’ performance, innovation, and customers’ level of satisfaction.</p> 2020-12-28T16:00:08-05:00 ##submission.copyrightStatement##