Suchergebnisse

Purpose
While previous studies have focused on the role of directors in the formation of transnational interlocks, this paper argues that firm strategy can also influence the development of these relationships. The purpose of this paper is to shed light on the practice of transnational interlocks by extending board interlocks theory from the national to the transnational context, and exploring aspects that are unique to the transnational level.


Design/methodology/approach
Based on the experiences of four British firms, this paper develops a conceptual framework that integrates under-examined dimensions of this networking practice at the organizational level of analysis, specifically degree of internationalization (DOI) and psychic distance (PD).


Findings
The paper argues that firms will increasingly engage in transnational interlocks as internationalization intensifies, and that expansion into psychically distant countries may result in further engagement in these connections. Further, firms will tend to form transnational received interlocks at their early stages of internationalization, and transnational sent and neutral interlocks at later stages of this process. It identifies four categories of firms: locals, extenders, explorers and cosmopolitans.


Practical implications
Directors can contribute to their firms' success by interlocking with firms located in key foreign markets. Firms should also welcome directors with transnational board appointments to secure knowledge and resources overseas.


Originality/value
The manuscript contributes to our understanding of transnational interlocks by examining the independent and joint influence of the firm's DOI and PD on the formation of such relationships.

AbstractThe rise of the modern corporation has disrupted the class structures of nation‐states because, in the era of globalization, such reorganization now occurs across borders. Yet, has globalization been deep enough to facilitate the emergence of a transnational capitalist class (TCC) in which both class formation and consolidation processes are located in the transnational space itself? I contribute to our understanding of the TCC by contrasting the personal characteristics, life histories and capital endowments of members of the British corporate elite with and without transnational board appointments. The existence of the honours system in the UK allows us to compare individuals objectively in terms of their symbolic capital and to link this trait to embeddedness in the TCC. By studying 448 directors from the 100 largest firms in the UK in 2011, I find evidence of a TCC with a class consolidation process that is located within transnational space, but whose class formation dynamics are still tethered to national processes of elite production and reproduction.

La Carta Magna es uno de los textos medievales que más trascendencia ha tenido a lo largo de los siglos. Utilizada sin pudor por fascistas, comunistas, demócratas, religiosos y parlamentaristas que ni siquiera comprendían el documento en su contexto, representa uno de los hitos del parlamentarismo británico, probablemente debido más al mito generado en torno a ella que a su significado real.0El presente trabajo constituye una aproximación al documento y a las circunstancias político-sociales que lo gestaron, atendiendo a las últimas y cada vez más numerosas investigaciones sobre el mismo. Nuestro objetivo en este estudio no es otro que proporcionar una visión de conjunto de las circunstancias históricas que acompañaron la creación de la Carta Magna, ponerla en relación con otras cartas de privilegios surgidas en la Europa de aquella época y considerar su influencia política a lo largo de los siglos

El presente estudio tiene como objetivo construir una propuesta de competencias digitales a desarrollar en los currículos de los programas de contaduría pública con base en la investigación científica y en la regulación nacional e internacional, para lo cual se utiliza una metodología de revisión documental en torno a la contabilidad de gestión en la época de lo digital. Los principales hallazgos muestran que para que esta área de la contabilidad pueda responder adecuadamente a las demandas actuales, los currículos deben estar orientados a formar, por un lado, en habilidades que desarrollen el pensamiento y la comunicación estratégica, y, por otro lado, en una cultura capaz de aprovechar las herramientas para procesar, analizar y presentar datos, teniendo como horizonte la función de generar y comunicar información valiosa.