Organizational configurations of strategic choices and strategic management accounting

This is the first study to adopt a configurational paradigm in an investigation of strategic management accounting (SMA) adoption. The study examines the alignment and effectiveness of strategic choice and strategic management accounting (SMA) system design configurations. Six configurations were derived empirically by deploying a cluster analysis of data collected from a sample of 193 large Slovenian companies. The first four clusters appear to provide some support for the central configurational proposition that higher levels of vertical and horizontal configurational alignments are associated with higher levels of performance. Evidence that contradicts the theory is also apparent, however, as the remaining two clusters exhibit high degrees of SMA vertical and horizontal alignment, but low performance levels. A particular contribution of the paper concerns its demonstration of the way that the configurational paradigm can be operationalised to examine management accounting phenomena and the nature of management accounting insights that can derive from applying the approach.

Agency cost of government ownership: a study of voluntary audit comitte formation in China

In this paper, we investigate the agency costs of government ownership and their impact on corporate governance and firm value. China is used as a laboratory because of the prevalent state shareholdings in exchange-listed firms. In this context, we specifically consider the trade-offs involved in the voluntary formation of an audit committee when the controlling shareholder is the state. The decision to improve corporate governance (in this case, introduce an audit committee) is shown to be value relevant and a function of existing agency relationships and non-trivial implementation costs. Our findings are robust to the level of pyramid groups, the ownership-control wedge, and financial leverage. The research adds to the debate regarding the effect of government shareholdings on corporate culture and performance - a topic that hastaken on renewed importance in recent times.

Public policy for entrepreneurship and innovation: impact in managed and entrepreneurial economies

Many of the most advanced economies of the world have undergone significant transformation in the last few decades. Globalization and technological changes, especially developments in information technologies, have helped to stimulate this transformation. These have contributed to changing institutional frameworks in many respects within the economies including adjustments to economic policies. The results of these transformations take many different forms and are manifested in different areas of an economy. At the heart of these changes however, has been the increasingly important role of entrepreneurship in the economy. The transformed ("new") economy stimulates and supports activities in innovation and entrepreneurship and is labelled the entrepreneurial economy. The "old" economy on the other hand restricts such activities and is referred to as the managed economy (Audretsch & Thurik, 2001).

Glocalization as a generic entrepreneurial strategy

Nobody would deny that we today live in a globalized world. Our digitalized living daily revises our worldwide mindmaps. Thanks to free trade and travel our material and social worlds have become global as well. This radical sociocultural change has since the last decade been preached all over the world with public institutions and business-interest organizations as megaphones. Since those carrying the globalization message mainly represent nations or super-nations such as the EU, the viewpoints of lower-level actors such as regions, localities, firms and individual citizens have seldom been considered. Paternalistically (super-)national bodies have instructured its subjects, not the least the many small firms that populate the (private) economy, what action to take. The basic message is: submit to the global forces – local is not beautiful any longer.

Assesing advertising efficiency: does the internet play a role?

This research focuses on a major concern for marketers addressing the claims of inefficiency of the spending on advertising. We examine whether the Internet can help increase overall advertising efficiency. Using a sample from the Spanish automobile industry, we combine a nonparametric method - Data Envelopment Analysis - with recent important insights from statistics and econometrics studies, and we find that online advertising improves the efficiency levels and this effect is more pronounced in the long-term temporal framework.

Start-up conditions and the performance of women – and men- controlled businesses in manufacturating industries

Recent research on the economic performance of women-controlled firms suggests that their underperformance may not result from differences in the managerial ability of women as compared to men, but it can be the result of different levels of start-up resources. Using accounting data, this paper examines the effects that selected start-up conditions have on the economic performance observed in a sample of 4450 Spanish manufacturing firms. The results indicate significant differences regarding the initial conditions, showing lower levels of assets and number of employees what have implications on the economic performance of women-controlled firms.

Devolution dynamics of Spanish local government

Over the last few years, ther has been a devolutionary tendency in many developed and developing countries. In this article we propose a methodology to decompose whether the benefits in terms of effciency derived from transfers of powers from higher to municipal levels of government "the "economic dividend" of devolution) might increase over time. This methodology is based on linear programming approaches for effciency measurement. We provide anapplication to Spanish municipalities, which have had to adapt to both the European Stability and Growth Pact as well as to domestic regulation seeking local governments balanced budget. Results indicate that efficiency gains from enhaced decentralization have increased over time. However, the way through which these gains accrue differs across municipalities -in some cases technical change is the main component, whereas in others catching up dominates.

Utilidad de las evaluaciones en el ámbito gubernamental y los factores que obstaculizan su utilización en salud pública

La situación actual de la evaluación de las políticas públicas y dentro de ellas de los programas públicos de salud, es cada vez más preocupante para las administraciones públicas presentes. La necesidad de los gobiernos por determinar cómo se han ido desarrollando, ejecutando y cumpliendo los objetivos de estos programas en las políticas públicas que los contienen, constituye una de las preocupaciones tanto del Estado, como de la ciudadanía. Este estudio tiene el propósito de presentar una visión general del estado teórico actual y brevemente práctico de cómo la utilización de las evaluaciones se está desarrollando en el presente, y revelar cuales son los factores que obstaculizan esta utilización en el sector de salud pública. Para ello, esta investigación ción se ha dividido en tres Capítulos. El primero, entrega una visión amplia y actual de la evaluación y su utilidad, junto con los factores principales que limitan este uso; el segundo, se enfoca en el área de la salud e intenta mostrar la realidad existente en la utilidad de las evaluaciones y qué factores afectan esta utilidad, y por último el tercero y final, realiza un análisis de los factores que obstaculizan la utilidad de las evaluaciones encontrados en salud, aplicando el marco conceptual del primer capítulo, dando para terminar algunas conclusiones y apreciaciones que permiten reflexionar sobre la realidad encontrada.

Dilemas de acción colectiva: instituciones y cooperación en organizaciones tecnológicas redes para la innovación

La presente investigación es acerca de la acción colectiva en el caso conocido como Free Open Source Software (FOSS) desde la perspectiva de la economía política y de su corriente denominada como neoinstitucionalismo económico (Peters, 2003). El marco teórico que utilizo para analizar el caso es el conocido como el Análisis de Desarrollo Institucional (IAD1, ver Hess y Ostrom, 2007:41) que durante más de 30 años ha sido utilizado por diferentes investigadores en el análisis de recursos comunes. Mi estrategia de investigación consiste en establecer un diálogo entre la teoría y los estudios empíricos acerca del FOSS. Para las personas no familiarizadas con el tema, FOSS es el conjunto de organizaciones e individuos que con un marco institucional específico están dedicados al desarrollo de software no propietario.

Participació i qualitat democràtica: proposta de criteris de qualitat en l'anàlisi de processos de participació local a Catalunya

L’objectiu de la tesina és doble: 1. D’una banda, presentar una sèrie de criteris de qualitat democràtica pensats per avaluar processos participatius 2. D’altra banda, tot seguint el model presentat en el primer apartat de la tesina, he realitzat una temptativa d’avaluació de la qualitat democràtica dels processos participatius impulsats per l’administració local a Catalunya durant els darrers anys.

Sexualidad femenina y redes sociales : comunicación virtual como mecanismo de socialización

Este trabajo tiene el propósito de estudiar la socialización de la sexualidad femenina a través del análisis de las representaciones sociales de un grupo de mujeres que pertenecen a una comunidad virtual. Estas representaciones y disposiciones son rescatadas de los relatos y comentarios escritos provenientes de la comunicación virtual y del posicionamiento relacional entre mujeres. Dado que la base es comunicacional y por tanto relacional, la conceptualización operativa y la orientación metodológica se llevan a cabo por medio del análisis de redes sociales.

A Sensitivity analysis of poverty definitions

We conduct a sensitivity analysis of several estimators related to household income, to explore how some details of the definitions of the variables concerned influence the values of the common estimates, such as the mean, median and (poverty) rates. The purpose of this study is to highlight that some of the operational definitions entail an element of arbitrariness which leaves an undesirable stamp on the inferences made. The analyses use both a cross-sectional and a longitudinal (panel) component of the EU-SILC database.

Heterogeneity across immigrants in the Spanish labour

The purpose of this paper is to analyze the diferences that immigrants have in the Spanish labour market. Immigrants in Spain come from a diversity of continents (Africa, South America, Eastern Europe, Asia, etc.), and there are substantial diferences in characteristics not only among continents but also among countries in each continent. Using a quantile regression method of decomposition we estimate these diferences that are reflected in the labour market and in particular are mirrored in the wage, so some immigrants are more discriminated or segregated that others because they have less advantage. For example Argentineans and Peruvians have the same origin and culture but we can find diferences in the wage that they receive in the Spanish labor market, or for example Moroccans have a advantage with respect to the Rest of Africans, due to the geographical proximity to Spain. So when we study the pay gap and the gender pay gap we need to take into consideration the origin of immigrants. We also want to study how the integration of immigrants evolved across years, whether the wage gap that we find in the first episode of work between immigrants and natives disappears or continues to be present in the Spain labour market.

Determinantes del crecimiento de las emisiones de gases de efecto invernadero en España (1990-2007)

La evolución de los gases de efecto invernadero en España se está distanciando notablemente del objetivo marcado por el Protocolo de Kyoto. En el presente trabajo se analizan los diferentes factores que han contribuido al importante aumento experimentado en las emisiones de gases de efecto invernadero provenientes del consumo de energía en España en el período 1990-2007. La metodología de descomposición factorial utilizada permite hacer una distribución exacta (sin residuos) de la variación de emisiones en diferentes efectos (efecto carbonización, efecto transformación, efecto intensidad y efecto escala). Los resultados muestran claramente que el efecto escala -la variación en el nivel de producción- ha sido determinante en explicar el aumento de emisiones, mientras que la contribución de los otros efectos, que deberían ser los que cambiaran la tendencia de crecimiento de emisiones, no ha permitido moderar su aumento. Una contribución especialmente negativa es la atribuible al efecto intensidad, que refleja la variación en la intensidad energética final del PIB, ya que incluso habría contribuido a aumentar las emisiones. En sentido opuesto, el efecto transformación, el impacto atribuible a la transformación energética, habría contribuido a moderar el aumento de las emisiones totales. El trabajo discute las implicaciones de los resultados obtenidos.

Venezuelan economic laboratory. The Case of the altruistic economy of Felipe Pérez Martí

Felipe Pérez Martí, who was the Venezuelan Minister of Planning and Development in the government of Hugo Chávez, proposes an economic model that he calls the altruistic economy or fourth way, which leads cooperative game theory to its logical extremes postulating a pure communism. Here we sustain that, first, it is impossible in the model of Pérez Martí to marginally allocate non-primary goods to those most in need or who most value them, facing a problem of defective economic calculation, and second, in order to achieve equality, he would have to replace his atomic local planners by a central planner, who would be unable to overcome the problem of imperfect and and incomplete information.