Gender,the state and the audit profession: evidence from Spain (194288)

Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The Anglo-Saxon settings, we contend, embrace a number of idiosyncratic, institutional characteristics that advise caution in the generalizability of results. Our study addresses the role of gender in Spanish audit practice during the period 1942 to 1988. The environment of the Spanish audit profession witnessed the peaceful transition from a dictatorship to a full-fledged democracy as well as the emergence of a free market economy from a system characterized by stiff economic autarchy and an overriding intervention of the state in the economy. We found that the dominant role of the state in Spanish society affected the structure of the audit profession and made impossible the emergence of an autonomous project. In particular, our findings reveal that the audit profession did not have an independent strategy about the role of women at work, but mimicked the attitudes deployed by the state during our observation period.     

“I Need You Too!” Corporate Identity Attractiveness for Consumers and The Role of Social Responsibility

The extent to which people identify with an organization is dependent on the attractiveness of the organizational identity, which helps individuals satisfy one or more important self-definitional needs. However, little is known about the antecedents of company identity attractiveness (IA) in a consumer–company context. Drawing on theories of social identity and organizational identification, a model of the antecedents of IA is developed and tested. The findings provide empirical validation of the relationship between IA and corporate associations perceived by consumers. Our results demonstrate that the Corporate Social Responsibility (CSR) contribution to company IA is much stronger than that of Corporate Ability (CA). This may be linked to increasing competition and of decreasing CA-based variation in the marketplace.     

Geographic Information System (GIS) Analysis of Impacts in the Tourism Area Life Cycle (TALC) of a Mediterranean Resort

Tourism in Spain has evolved from being a residual sector in the economy during the 1950s to become at present the main source of wealth in the country. The Spanish Law of Centres and National Tourist Interest Areas of 1963 created numerous new resorts on the coast whose life cycle is now over 50 years. On the Mediterranean coast, urban development and tourism model processes have been developed with major feedback to each other. In this context, it is particularly interesting to evaluate the results obtained since the decade of the 1960s in order to achieve sustainable tourism. This paper analyses a paradigmatic case study located on the Spanish Mediterranean coast. A diagnosis that explains the evolution of the life cycle tourist destination as a consumer product is carried out using geographic information system analysis of the urban plot. The mutation of the target customer, the real estate overcrowding, or the seasonality of demand will be the variables to be evaluated in order to assess the final return of the managed product. Copyright © 2015 John Wiley & Sons, Ltd.     

The evolution of coastal tourism destinations: a path plasticity perspective on tourism urbanisation

Evolutionary and relational approaches to economic development are gaining ground in geography as a discipline, although in the subfield of tourism geography, their potential is only just becoming recognised. This article focuses on the evolution of mature tourism destinations, taking the path dependency concept forward from the notion of path creation into the new domain of path plasticity. Drawing on the notion of cultural political economy, we examine how tourism destinations can break with path dependency routines incrementally and move steadily towards different future paths, which may recast tourism in a different light in the overall “urban” context of the destination. Using a case study of a Mediterranean coastal destination on Catalonia's Costa Daurada, we explore the inter-tangled tourism and urban development processes in relation to the socio-spatial dimensions of urban change. The article argues for a wider range of social and cultural criteria in the analysis of tourism evolution – advocating the use of path plasticity and a cultural political economy approach – to offer an alternative perspective on shifting tourism situations, reflecting the inherently “urbanising” nature of tourism development in the traditional coastal resort context. It adds to the growing literature on governance and strategy-making in sustainable tourism.     

Does socially responsible investment equity indexes in emerging markets pay off? Evidence from Brazil

This paper explores the financial performance of a mainstream socially responsible investment equity index in emerging markets: the Brazilian Corporate Sustainability Index. The results indicate that investors in emerging markets could accommodate their ethical values while at the same time not scarifying their overall portfolio performance in bullish market periods. However, the financial crisis led ethical investors to take a riskier and less profitable portfolio. These results seem to be due to socially responsible investment in Brazil that, as with other emerging markets, is highly influenced by social and institutional factors.     

The influence of strategy map communications and individual differences on multidimensional performance evaluations

Multidimensional performance evaluation systems such as the Balanced Scorecard (BSC) were developed to overcome the documented tendency of managers to focus almost exclusively on short-term financial performance measures while disregarding or de-emphasising other short-term and/or long-term non-financial performance measures. Evidence suggests, however, that implementation of many of these systems has not achieved desired outcomes. Cogent communication of a corporation's goals and management's strategy to achieve those goals can be expected to influence employee ‘buy-in’ and the subsequent use or resistance to multidimensional performance measures. In this study we examine the role of strategy maps in communicating goals and strategy. We also examine individual differences (tolerance of ambiguity and functional background) that we believe also influence individuals to be more (or less) receptive to the guidance of strategy maps. An experiment was conducted with 165 experienced professionals enrolled in MBA programmes in Spain and the US. Our experimental results indicate that a strategy map reflecting integrated dependencies can de-bias evaluations of certain groups of individuals, who have high tolerance for ambiguity and have a financial work background. Implications and suggestions for future research are also provided.     

The first twenty years of the Strategic Management Journal

The Strategic Management Journal (SMJ) has now entered its third decade of publication and consistently ranks among the most influential journals in management. While several authors have examined the impact of SMJ vis‐à‐vis other management publications, few studies have examined the internal changes in the publication over time, particularly with regard to the diversity and content of the journal. The current study finds that there has been a significant shift in the number of authors, publication lags, reference lists, and page lengths in SMJ over the past 20 years, while the diversity of authorship has stayed relatively constant. There has also been a marked rise in the proportion of empirical papers being published. The implications of these results are discussed. Copyright © 2002 John Wiley & Sons, Ltd.