Issue Overview

Abstract

Issue 76 of the Cuadernos de Administración journal, corresponding to the May-August 2023 quarter, includes eight papers that reflect the journal’s commitment to a permanent call for papers and the continuous dissemination of high-quality research. Authors from different countries and regions of Colombia contributed to this issue by having their manuscripts undergo a rigorous editorial process. The journal and its editorial board are grateful to the reviewers whose experience and commitment enriched the assessment of each paper.
The seven published papers result from in-depth research aimed at addressing various questions about management and organizational sciences. The first paper, “Systematic Review: Emotional Brands from an Advertising Perspective,” analyzes emotions attached to brands in advertising. Through a systematic review and meta-analysis, the study seeks to determine whether there is any difference in the basic emotions elicited by soft drinks, cosmetics, and technology brands. The results highlight that soft drinks and cosmetics brands elicit more uniform emotions than technology brands, which display a greater diversity of emotions. The authors conclude that advertising strategies emphasizing emotions can enable consumers to develop positive emotional bonds with brands.
The paper “Psychometric Analysis of the Organizational Cynicism Scale in Workers in the City of Arequipa, Peru,” focuses on evaluating the psychometric properties of the Organizational Cynicism Scale in a 710-worker sample in Arequipa, Peru. Through confirmatory factor analysis and reliability tests, the three-factor structure of the scale is validated: Cynical Ideas, Cynical Behavior, and Cynical Emotions. This study proves that the scale is reliable for measuring cynical attitudes in local organizational settings.
The third article in this issue, “The Social Sciences in Accounting: Epistemological Approaches from Complex Thinking in the New Reality,” addresses epistemological debates in accounting. The paper stresses the need to adopt a new paradigm that conceives accounting as a social, scientific, and academic discipline. Based on qualitative and hermeneutic research, it focuses on critical understanding and evaluates the impact of social sciences on accounting theory and practice, especially in complex environments. It also highlights the importance of heterodox currents as alternatives in public accountants’ training.
The article “’Empresalera’ Game: Designed to Strengthen Administrative Areas” presents the design of an educational game aimed at strengthening administrative areas in organizations. The game is based on prior knowledge of different organizational areas and encourages teamwork by facing business situations and making decisions.
The fifth paper, “Calculation of the profitability of residential real estate in urban projects financed by valorization,” estimates the profitability of residential real estate in urban projects financed through the valorization system in Medellín. The study conducts a comprehensive literature review, collects primary data, and analyzes current regulations. The article presents key results in terms of profitability, both in percentage and monetary values.
The sixth paper, “Qualitative Comparative Analysis of the Success Factors of Rural Property Social Management Plans in Colombia (2018-2021),” focuses on analyzing the factors that contribute to the successful formulation and implementation of Rural Property Social Management Plans (POSPR) in Colombia. The study uses a comparative qualitative approach to systematically identify and analyze the key variables affecting the relationship between the objectives set and the results obtained in these plans.
Finally, issue 76 of the journal features a review article entitled “Bitcoin: A new alternative to generate returns for investors?”. This paper focuses on the Bitcoin cryptocurrency as a likely investment option. The study examines the underlying cryptography of Bitcoin in detail and addresses concerns about cyber vulnerability in cryptocurrency investment. It concludes that compromising the Bitcoin network would require 51% of the entire blockchain to be rewritten, a virtually impossible feat due to Blockchain technology-based cryptography, which makes Bitcoin transactions computationally irreversible.