La Responsabilidad Social Corporativa, los Intangibles y el Desempeño Dinámico de las Aerolíneas Estadounidenses

Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines


  • Wei-Kang Wang Yuan Ze University
  • Sheng-Fu Wu National Defense University
  • Mohammad Nourani Universiti Sains Malaysia
  • Qian Long Kweh Canadian University Dubai
  • Janya Chen Kingray Management Consulting Co. Ltd.
Palabras clave: Análisis de la envolvente de datos dinámicos, Responsabilidad social corporativa, Intangibles, Aerolíneas de EE.UU., KLD


En este estudio se emplea en primer lugar el enfoque del análisis dinámico de la envolvente de datos (DEA) para medir el rendimiento operativo de la industria aeronáutica de los Estados Unidos en el período 2006-2014. Examinamos si las aerolíneas incluidas en la base de datos de Kinder, Lydenberg y Domini (KLD) tienen una mayor eficiencia que las aerolíneas no incluidas en la base de datos de KLD. Las siete dimensiones de la responsabilidad social de las empresas (RSE) disponibles en la base de datos KLD se utilizan para representar la RSE. Así, a través de un gráfico de radar, también documentamos la medida en que las compañías aéreas han aplicado cada una de las dimensiones de la RSE. Este estudio también explora la relación entre la RSE y el rendimiento operativo de las aerolíneas. Nuestros hallazgos muestran una relación indirecta entre la RSE y el rendimiento operativo, que se basa en el efecto mediador de los intangibles, después de tener en cuenta el posible problema de la endogeneidad. Los hallazgos de este estudio pueden proporcionar directrices para hacer frente a los problemas de RSE en la industria de las aerolíneas y para implementar políticas de RSE.


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Cómo citar
Wang, W.-K., Wu, S.-F., Nourani, M., Kweh, Q. L., & Chen, J. (2021). La Responsabilidad Social Corporativa, los Intangibles y el Desempeño Dinámico de las Aerolíneas Estadounidenses: Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines. Revista de Contabilidad - Spanish Accounting Review, 24(1), 104–115.