Suchergebnisse

El objetivo del presente trabajo es investigar los cambios en la participación de las manufacturas españolas en Cadenas Globales de Valor (CGV) y en su configuración geográfica durante los años más recientes. Para ello se examina el comercio de bienes intermedios a partir de la base de datos Bilateral Trade Database by Industry and End-use Category (BTDIxE), elaborada por la OCDE. El análisis revela un cambio de tendencia en la inserción española en CGV con una mayor orientación relativa hacia el suministro al exterior de bienes intermedios y una menor dependencia importadora. Esta pauta se extiende a lo largo del tejido industrial.

The aim of this article has been to develop a communication strategy that will allow Supreme Audit Institutions (SAIs) to enhance their transparency and accountability to target groups. The study emphasizes the fact that these organizations should base their strategy on three fundamental props—target audience, message, and channels of communication. Defining the target audience and the message and revealing the most common ways of getting the message across have been the backbone of the theory put forward in this article. The analysis highlights the need for SAIs to aim their communication strategy at an increasingly wider audience which will, in turn, receive different messages via both traditional and new media.

Purpose– The purpose of this paper is to study the influence of cultural positions on the choice of entry mode in foreign direct investment (FDI) – joint ventures vs wholly owned subsidiaries. The paper focusses on the impact of cultural positions along four cultural dimensions, as well as on the interactions between these positions and FDI's contextual variables (i.e. linguistic differences).Design/methodology/approach– A fuzzy set qualitative comparative analysis is performed on a data set of Spanish investments located in the European Union.Findings– Existence of interaction effects among cultural positions along different dimensions, as well as between cultural positions and FDI's contextual variables.Research limitations/implications– Main limitations relate to the data set, as only FDIS carried out by big corporations and coming from a single country are considered.Practical implications– Managers making decisions on the choice of entry mode must take into account the position relative to each individual cultural dimension, as well as its interaction with other cultural dimensions and FDI's contextual variables, rather than just considering cultural distances (CDs) between countries.Originality/value– First, focus on cultural positions (rather than CDs). It allows taking into account both the cultural characteristics of each party and their relative values along individual cultural dimensions. Second, development of a qualitative analysis that considers the contextual features of the investment.

International pressures on Supreme Audit Institutions (SAIs) to fight corruption are increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their anticorruption work. Using an institutional approach, this paper compares the cases of seven SAIs from Scandinavian, South-European and African countries to better understand how these institutions perceive their role in fighting corruption. Our article demonstrates that the way SAIs organize their work cannot simply be explained by the countries' level of corruption. Rather, efforts to fight corruption reflect the ways in which coercive, mimetic and normative pressures interact with institutional logics to guide the SAIs' work. We conclude that the influence of INTOSAI still appears to be limited, and it needs increased institutional recognition if it is to be effective in harmonizing SAIs' work worldwide to fight corruption.