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This research aims to develop a design for the selection of entrepreneurship projects using a multi-criteria decision method. The Design Science Research (DSR) approach is used through the Analytic Hierarchy Process (AHP) as a methodology applied to entrepreneurship projects in accounting. The results obtained correspond to the hierarchical multi-criteria design, the application of which has allowed the establishment of a ranking of the best entrepreneurial projects analyzed. The work systematizes the decision-making process by proposing a structure of criteria and sub-criteria that applies David McClelland's characteristics of entrepreneurial success and the stages to be followed for the evaluation of projects, avoiding decision-making processes that rely on intuition or that oversimplify the variables to be considered. The relevance and originality of the work focuses on the study of the decision-making process in a relatively unstudied area such as entrepreneurship, considering the greater organizational complexity. This work enables the optimization of the decision-making process in the entities and bodies responsible for evaluating and granting funding to this type of project. Esta pesquisa tem como objetivo desenvolver um design para a seleção de projetos de empreendimento usando um método de decisão multicritério. A abordagem de Design Science Research (DSR) é utilizado através do Processo Analítico Hierárquico (AHP) como uma metodologia aplicada a projetos de empreendedorismo em contabilidade. Os resultados obtidos correspondem ao desenho hierárquico multicritério, cuja aplicação permitiu o estabelecimento de um ranking dos melhores projetos empreendedores analisados. O trabalho sistematiza o processo decisório, propondo uma estrutura de critérios e subcritérios que aplica as características de sucesso empreendedor de David McClelland e as etapas a serem seguidas para a avaliação dos projetos, evitando processos decisórios que se baseiam na intuição ou que simplificam em demasia as variáveis a serem consideradas. A relevância e originalidade do trabalho se concentra no estudo do processo decisório em uma área pouco estudada como o empreendedorismo, levando em conta a maior complexidade organizacional. Este trabalho permite a otimização do processo de tomada de decisão nas entidades e organismos responsáveis pela avaliação e concessão de financiamento para este tipo de projeto.

Several accreditation agencies in Latin America introduce their standards and guidance for documentation but they do not explicitly elaborate on the key performance indicators on which higher education institutions can rely for evaluating their activities. The purpose of this research is to analyse the management indicators that higher education institutions in the region have implemented to identify those that have more impact in obtaining an institutional accreditation. A quantitative survey of 114 institutional leaders from 97 universities in 11 countries identified the management indicators. Findings in this research may serve as guidelines for leaders and practitioners to decide which indicators to implement and help institutions in the region to succeed in national and international institutional accreditation processes.

Purpose The purpose of this paper is to expand current knowledge about the security organizational practices and analyze its effects on the information security management performance. Design/methodology/approach Based on the literature review, the authors propose a research model together with hypotheses. The survey questionnaires were developed to collect data, which then validated the measurement model. The authors collected 111 responses from CEOs at manufacturing small- and medium-sized enterprises (SMEs) that had already implemented security policies. The hypothesized relationships were tested using the structural equation model approach with EQS 6.1 software. Findings Results validate that information security knowledge sharing, information security education and information security visibility, as well as security organizational practices, have a positive effect on the information security management performance. Research limitations/implications The consideration of organizational aspects of information security should be taken into account by academics, practitioners and policymakers in SMEs. Besides, the work helps validate novel constructs used in recent research (information security knowledge sharing and information security visibility). Practical implications The authors extend previous works by analyzing how security organizational practices affect the performance of information security. The results suggest that an improved performance of information security in the industrial SMEs requires innovative practices to foster knowledge sharing among employees. Originality/value The literature recognizes the need to develop empirical research on information security focused on SMEs. Besides the need to identify organizational practices that improve information security, this paper empirically investigates SMEs’ organizational practices in the security of information and analyzes its effects on the performance of information security.

Esta investigación tiene como objetivo analizar cómo las prácticas de seguridad de la información contable pueden contribuir a la exigencia de cumplimiento del gobierno corporativo. Es una investigación descriptiva y cualitativa cuya estrategia de investigación fue mediante un estudio de caso realizado en una industria metalúrgica en Rio Grande do Sul que se encuentra en el nivel 2 de gobernanza corporativa. Como técnicas de recogida de datos se utilizaron documentos y entrevistas en profundidad. Se encontró como los gerentes de las áreas de control, contabilidad, impuestos, costos/planificación, finanzas y tecnología de la información, utilizan 27 de 41 prácticas de seguridad de la información contable. Se concluye que las prácticas contribuyen al cumplimiento de las normas de gobierno corporativo al proporcionar información accesible, disponible, confiable, responsable, válida, segura, así como ayuda en la mitigación de riesgos. Además, en el análisis documental se encontró que la empresa tiene políticas de seguridad de la información, así como no tuvo salvedades de la auditoría independiente en el período analizado.

Information quality and organizational transparency are relevant issues for corporate governance and sustainability of companies, as they contribute to reducing information asymmetry, decreasing risks, and improving the conduct of decision-makers, ensuring an ethical standard of organizational control. This work uses the COBIT framework of IT governance, knowledge management, and machine learning techniques to evaluate organizational transparency considering the maturity levels of technology processes applied in 285 companies of southern Brazil. Data mining techniques have been methodologically applied to analyze the 37 processes in four different domains: Planning and organization, acquisition and implementation, delivery and support, and monitoring. Four learning techniques for knowledge discovery have been used to build a computational model that allowed us to evaluate the organizational transparency level. The results evidence the importance of IT performance monitoring and assessment, and internal control processes in enabling organizations to improve their levels of transparency. These processes depend directly on the establishment of IT strategic plans and quality management, as well as IT risk and project management, therefore an improvement in the maturity of these processes implies an increase in the levels of organizational transparency and their reputational, financial, and accountability impact.

This work deepens in the active learning approaches oriented to entrepreneurship, through the results of a teaching innovation project developed in the context of the subject of Business Models and Web Strategies. To this end, various approaches have been applied that propose a strong orientation towards continuous assessment and practical learning, combining the intensive use of ICT and virtual classrooms in the teaching-learning process. The research presents innovative ways of applying methodological strategies such as educational portfolio, gamification, problem-based learning and research-based learning in an integrated manner. The results of the teaching project show an improvement in academic results and in terms of student satisfaction and the acquisition of skills such as the development of entrepreneurship, problem-solving capacity and the use of ICT.

Multi-criteria decision making for business value creation has become a topic of significant interest that, however, has not yet been sufficiently studied. Companies find it difficult to determine the best decision criteria for creating value. Hierarchical Analytical Process is used as a method for establishing a business decision support model. The results highlight a greater contribution to the creation of business value of decisions based on the criterion of benefits and establish a ranking of priorities on IT decisions that lead to the creation of business value., La toma de decisión multicriterio para la creación de valor empresarial se ha convertido en un tema de significativo interés que no ha sido aun suficientemente estudiado. Las empresas encuentran dificultades para determinar los mejores criterios de decisión para crear valor. Se utiliza el Proceso Analítico Jerárquico como método para establecer un modelo de apoyo a la toma de decisiones empresariales. Los resultados evidencian una mayor contribución para la creación de valor de las decisiones basadas en el criterio de beneficios y establecen un ranking de prioridades sobre las decisiones de TI para la creación de valor empresarial., A tomada de decisões multicritério para a criação de valor empresarial tornou-se um tema de interesse significativo que, no entanto, ainda não foi suficientemente estudado. As empresas têm dificuldade em determinar os melhores critérios de decisão para a criação de valor. O Processo Analítico Hierárquico é utilizado como método para estabelecer um modelo de apoio à tomada de decisão empresarial. Os resultados mostram uma maior contribuição para a criação de valor de negócio das decisões baseadas no critério de benefícios e estabelecem uma classificação de prioridades nas decisões de TI para criar valor empresarial.

Although Latin America has exhibited lately the largest growth in terms of ERP adoption rate worldwide, there is a gap in the literature focused in examining the success and underlying causes of such adoptions. After an extensive literature review, the authors found little evidence of studies oriented to the study of human factors in ERP projects in higher education institutions (HEIs) in the region, which is the aim of this study. It is known that the success of these projects is limited, and that the failure rate is high (between 60% and 90%). Therefore, it is worth identifying the human factors that may serve as reference for the HEIs that are planning to implement these systems. This work compiles the experiences of experts who have participated in projects at universities in Latin American countries, establishing a set of unique features and the specific factors to lead successful ERP projects.

RESUMO: Este trabalho apresenta a aplicação do método Analytic Hierarchy Process (AHP) como ferramenta de apoio para o aumento da capacidade de prestação de serviços por meio da escolha de fornecedores da empresa CBC Informática. O método AHP, Analytic Hierarchy Process, proposto por Thomas L. Saaty, é um método de decisão multicriterial que funciona para os mais diversos tipos de decisões, solucionando problemas com fatores quantitativos e qualitativos. Ele reúne a opinião dos tomadores de decisão em matrizes de comparação. Buscamos saber por meio de pesquisa bibliográfica, como livros, artigos, sites governamentais e de instituições mundiais, o auxílio no embasamento teórico para fazer uma revisão geral do conceito de serviços e os conceitos básicos do método AHP e sua aplicação na escolha de fornecedores. ABSTRACT: The present work refers to the application of the Analytic Hierarchy Process (AHP) method as a support tool to increase the service delivery capacity by choosing suppliers from CBC Informática company. The AHP method, Analytic Hierarchy Process, proposed by Thomas L. Saaty, is a multicriterial decision method that works for the most diverse types of decisions, solving problems with quantitative and qualitative factors. It gathers the opinion of decision makers in comparison matrices. We seek to know through bibliographic research, such as books, articles, government websites and world institutions, the help in the theoretical basis to make a general review of the concept of services and the basic concepts of the AHP method and its application in the selection of suppliers.

This chapter studies the challenges that higher education institutions (HEIs) in Latin America face for the implementation of information systems (IS), highlighting specific characteristics of the region compared with other parts of the world. The study evidences distinctives of universities in comparison with other type of industries that need to be considered for the implementation of IS. Critical success factors and barriers for IS implementation projects are also recognized through a compilation of the experience of experts who have participated in projects in 14 countries in the region. It is intended that this work research will serve as a reference for institutions that are seeking the implementation of IS, and that it will also serve as guide for interested stakeholders—academics, researchers, administrators, and managers—to start such projects and ensure the understanding of the conditions required that will help them succeed.

RESUMO: Este artigo teve como objetivo analisar, por meio da matriz de arranjos de governança e arquétipos políticos abordados por Weill e Ross (2006), a participação de gestores nos direitos decisórios e de contribuição nas estratégias de TI em uma empresa de grande porte no Estado do RS. Trata-se de um estudo descritivo, qualitativo, delineado por meio de um estudo de caso. Os resultados encontrados apontaram que a maioria das decisões-chave relacionadas à Governança de TI são tomadas por Duopólio de TI. O Duopólio consiste em decisões estratégicas de TI por meio de executivos de TI conjuntamente a algum outro grupo da empresa, por exemplo, CxOs ou líderes de unidades de negócios. Com relação à contribuição para a tomada de decisão, percebe-se que o arquétipo predominante é a Monarquia de TI, ou seja, a participação exclusiva de indivíduos ligados à área de TI. Notase, dessa forma, o forte envolvimento de profissionais de TI no processo decisório da empresa estudada. Essa parceria entre administradores seniores e líderes de TI no processo decisório pode auxiliar o alinhamento entre TI e estratégias de negócios e fornecer expectativas realistas para a TI. ABSTRACT: This article aimed to analyze, through the array of governance arrangements and political archetypes covered by Weill and Ross (2006), the participation of managers in decisionmaking rights and contribution strategies in a large company in the Rio Grande do Sul State. This is a descriptive study, qualitative, delineated by means of a case study. The results showed that most of the key decisions related to governance are taken by Duopoly. The Duopoly consists of strategic decisions you through IT executives together to any other group company, for example, CxO or leaders of business units. In relation to the contribution to the decisionmaking process, the archetype is the Monarchy of you, namely, the exclusive participation of individuals linked to IT. Note this shape, the strong involvement of professionals in the decision-making process of the company. This partnership between senior administrators and IT leaders in the decision-making process can help the alignment between IT and business strategies and provide realistic expectations for IT.

RESUMEN: Un riesgo operativo es un riesgo de negocio principalmente en empresas que actúan en el sector financiero. Este tipo de riesgo puede ser tratado con diferentes marcos regulatorios, los específicos de riesgo, los de seguridad y los de evaluación de procesos tecnológicos como COBIT del Instituto de Gobernanza de TI. Identificar y tratar el riesgo no siempre es tarea fácil aun con muchos estudios. En esta investigación se utiliza la metodología Data Mining con la técnica de Machine Learning basada en árboles de decisión, para analizar el proceso de Evaluación y Gestión de Riesgos (PO9) del dominio Organización y Planificación de COBIT. La base de datos se fundamenta en el grado de madurez respondido por 548 empresas en 34 procesos diferentes. Los resultados encontrados se corresponden con la jerarquía de relaciones representadas en el árbol de decisión y con la representación de otros algoritmos utilizados en un previo clasificador de transparencia de esta misma base de datos. ABSTRACT: An operational risk is a business risk mainly in companies that operate in the financial sector. This type of risk can be dealt with different regulatory frameworks, as risk specific, security and technological process evaluation such as COBIT from the IT Governance Institute. To Identify and treat risk is not always easy, even with many studies. In this research Data Mining methodology is used with Machine Learning technique based on decision trees, to analyze the Risk Assessment and Management (PO9) process of the Planning and Organization domain of COBIT. The database is based on the maturity level of 548 companies in 34 different processes. The results found correspond to the hierarchy of relations represented in the decision tree and with the representation of other algorithms used in a previous transparency classifier of this same database.

The technological advance of the digitalization of companies gener-ates changes in the essential strategies of communication, in the form of corporate and technological governance, thus achieving greater business competitiveness. Modern management pursues business excellence even in environments of uncertainty and signif-icant complexity and goes through a rigorous Muliple Criteria Deci-sion Making (MCDM) process involving the definition of Attrib-utes, Subatributes and Alternatives. Thus, the pusuit of excellence and business competitiveness was treated in this work with the de-velopment of a peer to peer multicriteria hierarchical design using the Analytic Hierarchy Process (AHP) method. RESUMO: O avanço tecnológico da digitalização de empresas gera mudanças nas estratégias essenciais de comunicação, na forma de governança corporativa e tecnológica, alcançando assim uma maior competiti-vidade empresarial. As gestões modernas buscam excelência em-presarial mesmo em ambientes de incerteza e de significativa com-plexidade e passam por um processo rigoroso de decisão multicrité-rio - Muliple Criteria Decision Making (MCDM) - envolvendo de-finição de Atributos, Subatributos e Alternativas. Sendo assim, a busca da excelência e da competitividade empresarial em este traba-lho foi tratado com o desenvolvimento de um Design de Hierarqui-zação multicritério par a par usando o método Analytic Hierarchy Process (AHP).

This chapter studies the challenge of the management of the R&D and innovation (hereafter R&D+i) projects considering an empirical focus through an in-depth analysis of R&D+i project sample developed for industrial companies. This work evidences that, in order to innovation projects would be a success, it is necessary to ensure the participation of all stakeholders, from the conceptual and design phase of the project to the industrial-production and market phases and it must be taken into account the processes of watching and competitive intelligence, the continuous assessment of the viability of the projects, the industrialization of the results, and the innovation through the operating plans focused towards the market. Accordingly, the chapter presents the key performance factors to take into account for the improvement of R&D+i projects management and results.

Objeto: La literatura analiza la relación entre tecnologías de la información y resultados empresariales principalmente mediante relación directa entre inversión en tecnologías de la información (TI) y medidas financieras. Esto ha generado disparidad de resultados y falta de consenso y por tanto, la necesidad de profundizar en este tema. En este sentido, el presente trabajo tiene por objeto analizar en pymes industriales los efectos que la utilización de las TI tiene en distintas variables financieras y no financieras vinculadas a los resultados. Diseño/metodología/enfoque: El trabajo sigue el esquema clásico de investigación con revisión de la literatura, proposición de hipótesis y aplicación de metodología empírica cuantitativa, recogiendo información mediante cuestionarios enviados por correo electrónico, para el posterior tratamiento y contraste estadístico mediante modelos ANOVA, que permiten obtener resultados y conclusiones. Aportaciones y resultados: El trabajo aporta un enfoque más allá de la clásica búsqueda de relación directa entre inversión en TI y medidas financieras, utilizando en su lugar como variable explicativa la “utilización de las TI” y como variables explicadas las dimensiones del cuadro de mando integral, que considera las financieras e introduce otras más cualitativas como clientes, recursos humanos y procesos internos. Los resultados obtenidos muestran que las TI contribuyen a la generación de valor no solo a través de la rentabilidad sino también de otros factores más cualitativos. Limitaciones: El tamaño muestral (85 empresas) dificulta la extrapolación de resultados. Además, a futuro sería adecuado considerar nuevos desarrollos tecnológicos como el Cloud computing, junto con variables como la seguridad de la información y sus efectos en la generación de valor. Originalidad / Valor añadido: Este trabajo pone de manifiesto que para analizar el valor generado por las TI hay que considerar variables financieras y no financieras. El enfoque, variables y escalas propuestas complementan los enfoques clásicos y pueden orientar tanto futuras investigaciones, como a las empresas que quieran generar su propio sistema de autoevaluación. Purpose: The literature examines the relationship between information technologies and business results mainly through direct relationship between investment on Information Technologies (IT) and financial measures. This has resulted in disparity of results and lack of consensus, and therefore, the necessity to deepen this topic. In this sense, this paper aims to analyze in industrial SMEs the effects of the use of IT on different financial and non-financial variables related to business value. Design/methodology: The work follows the classical research scheme with literature review, statement of hypotheses and application of quantitative empirical methodology, collecting information through questionnaires sent by email, for further processing and statistical testing using ANOVA models, which allow get results and conclusions. Findings: The study provides an approach beyond classical search of direct relationship between IT investment and financial measures, using instead as an explanatory variable the "use of IT" and as explained variables the Balance scorecard dimensions, which considers the financial ones and introduces other more qualitative as customers, human resources and internal processes. The obtained results show that IT contributes to the generation of value not only through the profitability but also other more qualitative factors. Research limitations/implications: The sample size (85 companies) complicates the extrapolation of results. In addition, in the future it would be appropriate to consider new technological developments like Cloud computing, along with variables such as information security and its impact on value creation. Originality/value: This work shows that to analyze the generated value by IT it must to be considered financial and non-financial variables. The proposed approach, variables and scales complement traditional approaches and can guide future research as well as companies who want to generate their own self-assessment system

[EN] This work shows an active methodology for university teaching through cooperative learning and learning assessment conducted through the collaborative formative assessment, all mediated by the transversal skills of teamwork and communicative of public speaking. The research methodology consisted of comparing the marks obtained in the same subject prior to implement the cooperative learning and collaborative formative assessment with the ones obtained after their use. The results show that the use of tools of cooperative learning and participatory and formative assessment originate better learning in students in relation to older and more traditional teaching-learning and assessment methods, also increases their involvement and learning, taken advantage of those to further enhance their skills of teamwork and public speaking communication., [ES] Este trabajo muestra una metodología activa para la enseñanza universitaria a través del aprendizaje cooperativo y la evaluación de los aprendizajes realizada a través de la evaluación formativa compartida, todo ello vehiculizado con las competencias transversales de trabajo en equipo y comunicativa de hablar en público.La metodología de investigación ha consistido en comparar las calificaciones obtenidas en la misma asignatura con anterioridad a implementar el aprendizaje cooperativo y la evaluación compartida formativa, con las obtenidas después de utilizarla. Los resultados demuestran que la utilización de herramientas de aprendizaje cooperativo y de evaluación participativa y formativa originan un mejor aprendizaje en el alumnado en relación a metodologías más antiguas y tradicionales de enseñanza-aprendizaje y evaluación, esta nueva metodología aumenta su implicación y aprendizaje, la cual se aprovecha para potenciar asimismo sus competencias de trabajo en equipo y comunicativa de hablar en público.

Public administrations have a fundamental role in developed societies ensuring the citizens' welfare through the provision of important services. Despite its importance, the effects of using IT in administrations has been less studied by the academy in comparison with using it in businesses, so there is an absence of works focused on analyzing which technologies administrations apply and which results they produce. Accordingly, this chapter aims to analyze the practical results that may be encountered in the application of CRM 2.0 in public administrations. For this, firstly, the CRM concept and its application are analyzed, finding that traditional CRM maintains a unidirectional approach of information, with little room for citizen participation. Secondly, to overcome the one-way approach, concept of Web 2.0, based on the collaborative use of the IT, which extends the possibilities of interaction between administrations and citizens is presented. This integration of traditional CRM with Web 2.0 gives rise to the CRM 2.0; its applications are expected to be the opportunity to modernize services and move closer to citizens. However, the literature has not identified the specific effects of applying CRM 2.0 in public administrations. In this sense, the work identifies some practical results of these implementations through exploratory research by applying a Delphi to senior managers of nine Spanish public administrations; this has allowed the authors to identify as principal results an improved productivity, an increased citizen satisfaction, and a better integration of information. Security and organizational issues are the main difficulties.

This article analyzes how CRM are affected from technological and social changes that involves the new paradigm of knowledge sharing and collaborative Web 2.0, giving rise to what is defined as CRM 2.0, and how the public administration - institutions that despite economic and social importance have been little studied in relation to the incorporation of technologies - can take advantage of these technologies. This requires provide knowledge to public administrations about the benefits they can get and which difficulties may be encountered in these projects. In this sense, from an exploratory research through the application of a Delphi to senior managers of public administrations, the authors have identified as positive effects of implementing CRM projects with Web 2.0; improved productivity, increased citizen satisfaction, and better integration of the information and as main barriers highlight the measurement of the ROI, security and organizational issues. Questions of interest are to be considered by IT professionals who have to develop these initiatives in the future.

The experience and results of the development and implementation of a technical-documentary information management system in the enterprise Nuclenor (Power plant of Santa Maria of Garona) are presented. In order to share knowledge and contribute as far as possible to the dissemination of this kind of systems in other enterprises and organizations, we explain the organizational strategy and objectives defined by Nuclenor to carry out this project, and analyze the functional requirements of the system. From a technical perspective the development methodology used and the support technological model of the system is presented. Finally, we review the results and benefits of the project for the enterprise, and comment the research lines currently open.

RESUMEN. Se muestra cómo las características del entorno empresarial actual, en el que destacan la importancia del conocimiento y los recursos humanos, deberían ser propicias para la implantación de herramientas tecnológicas como las intranets. Sin embargo, esto no sucede así en las pequeñas y medianas empresas (pymes) de España. Una de las causas que motivan esta baja adopción es la dificultad para los gestores de valorar y medir los beneficios generados por dichas tecnologías dentro de las organizaciones. En este sentido, se cuestionan los métodos tradicionales de valoración económica y se presenta como ejemplo de valoración el análisis de los beneficios que las intranets aportan a 80 pymes del sector de las tecnologías de la información y la comunicación (TIC), mediante una metodología de medición que combina indicadores cualitativos con cuantitativos. Los resultados obtenidos muestran la contribución notable de las intranets a las organizaciones. ABSTRACT. This work shows how the characteristics of the current business environment, in which knowledge and human resources are considered of high importance, should be propitious for implanting technologies like intranets. Nevertheless, this is not happening in Spain’s small and medium–sized enterprises (SMEs). One of the causes of the low rate of adoption is the difficulty for managers to value and measure the benefits generated by intranets inside the organisations. With the traditional methods of economic valuation being questioned, we present the example of an analysis of benefits that intranets generated for 80 SMEs of the ICT sector, carried out by means of a methodology of measurement that combines qualitative and quantitative indicators. The results obtained show the positive contribution of intranets to these organisations.

Objeto: La literatura analiza la relación entre tecnologías de la información y resultados empresariales principalmente mediante relación directa entre inversión en tecnologías de la información (TI) y medidas financieras. Esto ha generado disparidad de resultados y falta de consenso y por tanto, la necesidad de profundizar en este tema. En este sentido, el presente trabajo tiene por objeto analizar en pymes industriales los efectos que la utilización de las TI tiene en distintas variables financieras y no financieras vinculadas a los resultados. Diseño/metodología/enfoque: El trabajo sigue el esquema clásico de investigación con revisión de la literatura, proposición de hipótesis y aplicación de metodología empírica cuantitativa, recogiendo información mediante cuestionarios enviados por correo electrónico, para el posterior tratamiento y contraste estadístico mediante modelos ANOVA, que permiten obtener resultados y conclusiones. Aportaciones y resultados: El trabajo aporta un enfoque más allá de la clásica búsqueda de relación directa entre inversión en TI y medidas financieras, utilizando en su lugar como variable explicativa la “utilización de las TI” y como variables explicadas las dimensiones del cuadro de mando integral, que considera las financieras e introduce otras más cualitativas como clientes, recursos humanos y procesos internos. Los resultados obtenidos muestran que las TI contribuyen a la generación de valor no solo a través de la rentabilidad sino también de otros factores más cualitativos. Limitaciones: El tamaño muestral (85 empresas) dificulta la extrapolación de resultados. Además, a futuro sería adecuado considerar nuevos desarrollos tecnológicos como el Cloud computing, junto con variables como la seguridad de la información y sus efectos en la generación de valor. Originalidad / Valor añadido: Este trabajo pone de manifiesto que para analizar el valor generado por las TI hay que considerar variables financieras y no financieras. El enfoque, variables y escalas propuestas complementan los enfoques clásicos y pueden orientar tanto futuras investigaciones, como a las empresas que quieran generar su propio sistema de autoevaluación. Purpose: The literature examines the relationship between information technologies and business results mainly through direct relationship between investment on Information Technologies (IT) and financial measures. This has resulted in disparity of results and lack of consensus, and therefore, the necessity to deepen this topic. In this sense, this paper aims to analyze in industrial SMEs the effects of the use of IT on different financial and non-financial variables related to business value. Design/methodology: The work follows the classical research scheme with literature review, statement of hypotheses and application of quantitative empirical methodology, collecting information through questionnaires sent by email, for further processing and statistical testing using ANOVA models, which allow get results and conclusions. Findings: The study provides an approach beyond classical search of direct relationship between IT investment and financial measures, using instead as an explanatory variable the "use of IT" and as explained variables the Balance scorecard dimensions, which considers the financial ones and introduces other more qualitative as customers, human resources and internal processes. The obtained results show that IT contributes to the generation of value not only through the profitability but also other more qualitative factors. Research limitations/implications: The sample size (85 companies) complicates the extrapolation of results. In addition, in the future it would be appropriate to consider new technological developments like Cloud computing, along with variables such as information security and its impact on value creation. Originality/value: This work shows that to analyze the generated value by IT it must to be considered financial and non-financial variables. The proposed approach, variables and scales complement traditional approaches and can guide future research as well as companies who want to generate their own self-assessment system

Cloud computing is a new technological paradigm that may revolutionize how organizations use IT by facilitating delivery of all technology as a service. In the literature, the Cloud is treated mainly through a technological approach focused on the concept definition, service models, infrastructures for its evelopment and security problems. However, there is an important lack of works which analyze this paradigm adoption in SMEs and its results, with a gap between the technological development and its adoption by organizations. This paper uses a qualitative technique methodology -group meetings with managers- and a quantitative one-survey- and identifies which factors act as barriers to Cloud adoption and which positive effects its application generates in 94 industrial SMEs. The conclusion is that the main barriers are of a cultural type and that the positive effects go well beyond reducing costs.

In the current economic environment characterized by increasing competition and the pursuit of excellence, companies need to increase the efficiency of their production processes and management. In this sense, the policy of continuous improvement in organizations must be based on knowledge acquisition according to the experience of the company in the development of their activities and learning through the analysis of the operational experience. In recent literature several authors have found evidence of how the communications about observations, experiences and incidents are an important requisite for learning (Edmondson 1996; Van Dyck et al., 2005; Solana and Perez, 2011). Even incidents without severe consequences also have considerable learning potential (Homsma et al., 2009). Researchers have recognized the significance of organizational learning and its related concepts like the process of improving actions through better knowledge and understanding (Fiol and Lyles, 1985); the collective ability of a group to continuously expand its capacity to create the future in terms of personal mastery, shared vision, systems thinking, and team learning (Senge, 1990), identifying four necessary components: knowledge acquisition, information distribution, information interpretation and organizational memory (Huber, 1991); a structured and systematic method applied by an organization to motivate employees to learn (Dodgson, 1993). A gradual learning process by which staff learns through experiences and cooperate with other colleagues (Marchand et al., 2000). The analysis of operating experience in organizations, whether it is a requirement that comes from external bodies, as if it is a policy promoted internally to the organization, is a relevant strategy of acquiring knowledge and learning for companies (Perez and Solana, 2011). This strategy has proven effective in industries such as nuclear, to maintain a high level of efficiency and contribute to the improvement of processes and activities in such organizations, being able to apply this methodology in other companies and activity sectors. The implementation of organizational learning programs requires that the managerial attention should create opportunities for the work staff to engage in communication about incidents in order to allow for the development of shared knowledge about error incidents. Opportunities for employees to interact and discuss incidents openly may promote organizational learning (Homsma et al., 2009).

In the new technological and social reality characterized by collaborative environments where people share information and experiences as a source of value, the purpose of this chapter is explain how public administrations and governments can make use of CRM integrated with the functionalities of Web 2.0. In this regard, firstly we study how CRM can be integrated with Web 2.0, creating what might be called CRM 2.0, and analyze how governments can use CRM 2.0 to optimize their work processes and improve their services. Then we analyse the social impact relating with the priority objectives for governments, and present the case of different pioneer public administrations in the use of CRM 2.0, analyzing its technological solution and achieved benefits. As a result of this analysis, we have found positive evidence of the beneficial effects for society and for the public administration itself, generated by the use of CRM 2.0 in e-government. Finally, we present the future lines of work and the conclusions.