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Divulgación voluntaria de intangibles y legitimación: La industria productora de aceite de oliva

Voluntary disclosures of intangible assets and legitimization: The production industry of olive oil

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Abstract (2. Language): 
Purpose: The aim of this paper is to analyze whether the decision to disclose intangible assets could be explained by Institutional Theory. Our interest is to provide evidence of his interpretative capacity through an empirical study applied to the olive oil mill industry. Design/methodology/approach: We used a mixed methodological design that combines quantitative and qualitative methods. Findings: In an industry like olive oil mills, not use to providing additional information on intangible assets on a voluntary basis, social legitimization can be seen as a longterm objective because of the lack of urgency associated to it. Instead, a more pragmatic behavior concerned with economic legitimization has been observed, such as those that have been already found. Research limitations/implications: Greater efforts should be made to complete comparative results in a specific industry as well as we consider necessary to analyze longitudinally the evolution of the relationship legitimation-disclosure of intangibles. Originality/value: The results obtained help contribute to the literature coming from Institutional Theory in the sense that the legitimization of a new practice can vary between industries according to the state of the process of its institutionalization in each of them.
Abstract (Original Language): 
Objeto: El objetivo de este trabajo es analizar si la decisión de divulgar información sobre intangibles puede ser explicada por la Teoría Institucional. Nuestro interés es proporcionar evidencia de su capacidad interpretativa a través del estudio de la industria productora de aceite de oliva. Diseño/metodología: Empleamos un diseño mixto que combina métodos cuantitativos y cualitativos. Aportaciones y resultados: En una industria como la del aceite de oliva, poco dada a proporcionar información adicional sobre intangibles de manera voluntaria, la legitimación social se considera un objetivo a largo plazo, no así la legitimación económica que sí se asocia al corto plazo y a fines comerciales. Limitaciones: Mayores esfuerzos comparativos deberán realizarse para completar los resultados obtenidos en una industria concreta así como también consideramos necesario analizar longitudinalmente la evolución de la relación legitimación-divulgación de intangibles. Valor añadido: Los resultados obtenidos aportan evidencia a favor de la capacidad explicativa de la Teoría Institucional, en el sentido de que la legitimación de una nueva práctica puede variar entre industrias dependiendo del estado del proceso de institucionalización en el que se encuentre en cada caso concreto.



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