Belén González-Díaz

Communication as a Transparency and Accountability Strategy in Supreme Audit Institutions

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.

Understanding the relevance of national culture in international business research: a quantitative analysis

This review is a comprehensive quantitative analysis of the International Business literature whose focus is on national culture. The analysis relies on a broad range of bibliometric techniques as productivity rankings, citation analysis (individual and cumulative), study of collaborative research patterns, and analysis of the knowledge base. It provides insights on (1) faculty and institutional research productivity and performance; (2) articles, institutions, and scholars’ influence in the contents of the field and its research agenda; and (3) national and international collaborative research trends. The study also explores the body of literature that has exerted the greatest impact on the researched set of selected articles.

Impact of cultural positions on FDI’s entry mode

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 e...

Expatriate management and national culture: a bibliometric study of prolific, productive, and most cited authors and institutions

Abstract This is a bibliometric study of reference literature related to the influence of national culture issues on expatriate management. It is based on publications in elite Management, International Business, and Human Resource academic journals between 2000 and 2012. The database comprises 222 articles involving 368 authors and 223 academic institutions. The analysis uses a broad scoring procedure that includes: (I) scholars and institutions’ productivity in terms of number of publications (both, total and adjusted), (II) authors and institutions’ productivity in terms of potential impact based on journals’ performance (a wide spectrum of different metrics is used in order to allow for alternative perspectives), and (III) a citation analysis. The use of multiple and diverse scores provides a comprehensive understanding of the ranking of academic institutions and scholars within this particular subfield of research. In addition, the article analyzes collaborative research patterns, expected institutional influence in the near future, and main issues to be included in the field’s research agenda.

El informe de auditoría de las fundaciones públicas estatales: factores determinantes del tipo de opinión

Resumen El propósito de este trabajo es determinar la relación existente entre el tipo de opinión emitido en los informes de auditoría de las fundaciones públicas estatales y un conjunto de caracterfísticas fundacionales para ayudar a mejorar la gestión y el control de estas instituciones. Con esta fina- lidad se ha construido un marco teorico en el que se desarrollan los efectos esperados de las variables seleccionadas sobre la opinión de los informes (tamaño de la fundación, tipo de auditor, excedente del ejercicio, opinión del informe en el ejercicio anterior y adscripcion ministerial). Posteriormente, y al objeto de desarrollar el estudio, se han estimado diferentes modelos de regresión logística, tomando una muestra de 256 fundaciones que han sido auditadas durante período 2002–2008. Los resultados ponen de relieve que la opinión recibida por las fundaciones públicas estatales en el informe de auditoriá del año anterior es el factor que determina, en mayor medida, el tipo de opinión, junto con la adscripción ministerial, el tamaño de la fundación y el tipo de auditor.