The latest trends in research extend the focus of school effectiveness beyond students’ acquisition of knowledge and skills, looking at aspects such as well-being in the academic context. Although the concept of well-being itself has been defined and measured in various ways, neither its dimensions nor the relationships between the components have been clearly described. The aim of the present study was to analyse how the elements of well-being interact and determine how they are influenced by school factors. To do that, we conducted a network analysis based on data from the Programme for International Student Assessment (PISA) 2018 international assessment. Our results demonstrated that cognitive, psychological, and social well-being variables form a solid welfare construct in the educational context, where students’ resilience and fear of failure, along with their sense of belonging, play central roles. Although the influence of school factors on student well-being is generally low, teaching enthusiasm and support promote positive school climates which are, in turn, crucial in reducing bullying.

A common approach for measuring the effectiveness of an education system or a school is the estimation of the impact that school interventions have on students' academic performance. However, the latest trends aim to extend the focus beyond students' acquisition of knowledge and skills, and to consider aspects such as well-being in the academic context. For this reason, the 2015 edition of the international assessment system Programme for International Student Assessment (PISA) incorporated a new tool aimed at evaluating the socio-emotional variables related to the well-being of students. It is based on a definition focused on the five dimensions proposed in the PISA theoretical framework: cognitive, psychological, social, physical, and material. The main purpose of this study is to identify the well-being components that significantly affect student academic performance and to estimate the magnitude of school effects on the wellbeing of students in OECD countries, the school effect being understood as the ability of schools to increase subjective student well-being. To achieve this goal, we analyzed the responses of 248,620 students from 35 OECD countries to PISA 2015 questionnaires. Specifically, we considered non-cognitive variables in the questionnaires and student performance in science. The results indicated that the cognitive well-being dimension, composed of enjoyment of science, self-efficacy, and instrumental motivation, as well as test anxiety all had a consistent relationship with student performance across countries. In addition, the school effect, estimated through a two-level hierarchical linear model, in terms of student well-being was systematically low. While the school effect accounted for approximately 25% of the variance in the results for the cognitive dimension, only 5-9% of variance in well-being indicators was attributable to it. This suggests that the influence of school on student welfare is weak, and the effect is similar across countries. The present study contributes to the general discussion currently underway about the definition of well-being and the connection between well-being and achievement. The results highlighted two complementary concerns: there is a clear need to promote socioemotional education in schools, and it is important to develop a rigorous framework for well-being assessment. The implications of the results and proposals for future studies are discussed.

Revista Visión Contable N° 11. Enero-diciembre de 2013. Págs. 148-175. 148Alteración del resultado para evitar pérdidas: un análisis internacional ResumenEn el presente trabajo estudiamos la propensión de las empresas de Francia, España, Italia, Canadá, Estados Unidos y Gran Bretaña a modificar discrecionalmente la cifra de resultados con el fin de evitar pérdidas o disminuciones de la rentabilidad. Encontramos una tendencia a evitar resultados negativos, observándose una frecuencia, anormalmente alta, de bajos beneficios y, anormalmente baja, de pequeñas pérdidas (y de sus correspondientes variaciones positivas y negativas). Esta tendencia aumenta conforme se reduce la protección legal de los inversores o el tamaño de la empresa.Palabras clave: Alteración contable, entorno institucional, gestión del resultado, pérdidas, protección legal.