Economic complexity,product space network and Quebec's global competitiveness

This exploratory study uncovers how the economic complexity of local production and global connectivity contribute to a subnational region's competitiveness and sustainable development. Addressing the knowledge generation and exchange processes orchestrated by global value chains, we demonstrate that the composition of a subnational region's product space network does not necessarily replicate the same configuration of the country-level network. By applying social network analysis (SNA) techniques, we analyze the structural features of Quebec's product space network and compare the complexity indices of the province's advantageous sectors with those of Canada. Finally, we conclude with policy insights for sustainable development and suggest future research directions.     

Participación del trabajo y riesgo empresarial. Teoría y evidencia de las manufacturas chinas

Este estudio analiza el papel del riesgo empresarial en la disminución de la participación del trabajo en China. A partir del modelo desarrollado por Holmström y Milgrom (1987), los autores muestran que un menor riesgo empresarial puede motivar a los trabajadores a trabajar más, aumentando el producto por trabajador y el salario medio, pero el incremento de la producción reducirá la participación del trabajo. Utilizando la base de datos sobre empresas industriales chinas para el periodo 1998-2007 y la encuesta sobre clima de inversión del Banco Mundial de 2005, obtienen evidencia robusta de una correlación positiva entre la participación del trabajo y el riesgo empresarial.     

Geografías laborales en la economía de plataformas. Entender las estrategias de representación colectiva en el contexto del trabajo digital

Se examina la influencia de los aspectos geográficos y espaciales en las estrategias de representación colectiva de los trabajadores de plataformas, según estas ofrezcan servicios localizados en una ubicación precisa o distribuyan en línea trabajo «deslocalizado» en régimen de externalización abierta. Tomando como ejemplos de diálogo social los comités de empresa, la negociación colectiva y los acuerdos multiempresariales, se analizan los factores que determinan la elección de estas estrategias solidarias según el tipo de plataforma y los marcos normativos aplicables, así como su efectividad para mejorar las condiciones de trabajo en las plataformas digitales.     

L'utilisation des forces au travail et les comportements proactifs et de citoyenneté organisationnelle: examen du rôle médiateur du bien-être

Positive psychology suggests relying on workers' strengths to maintain balance between personal fulfillment and organizational goals. This article assesses whether the use of strengths in the workplace are associated with proactive behaviours and organizational citizenship behaviours (OCB) through the mediating role of well-being. Data were collected from 142 French-speaking Canadian professionals working in various non-profit organizations. Results show that the use of strengths can predict some OCBs (notably mutual aid and civic virtue) as well as proactivity. Only the affective dimension of well-being shows a mediation effect for mutual aid and proactivity. Theoretical contributions, implications for practitioners, limitations, and future research directions are also discussed.     

Auditor realignment,voluntary SOX 404 adoption,and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms

This study examines whether auditor realignments and voluntary Sarbanes-Oxley (SOX) Section 404 adoption are associated with the remediation of internal control material weaknesses (ICMWs) in the case of U.S.-listed foreign companies. Furthermore, we investigate whether the results are driven by the home country’s legal systems. Using a sample of 266 U.S.-listed foreign firm-year observations reporting ICMWs, we found that firms engaging new auditors are more likely to remediate their ICMWs effectively in the subsequent year. Furthermore, we found that firms in the voluntary adoption period are less likely to solve internal control problems and that ICMW remediation significantly improved earnings quality. However, our results hold only for firms from common-law countries. This study provides evidence to academics that auditor realignment can serve as a functional change by which U.S.-listed foreign companies can remediate their ICMWs. Furthermore, this paper extends earlier cross-country research and suggests that country institutional differences affect the internal control reporting behavior of auditors and the effect of ICMW remediation on earnings quality.     

Effets des conceptions de l'erreur,de la motivation à apprendre et du soutien social sur l'intention de transférer les nouveaux apprentissages : un modèle de médiation modérée

This study aims to assess whether trainees' errors orientation can influence their motivation to learn and their intention to transfer learning. Data were collected from 275 trainees participating in a corporate training program offered by a Canadian government agency. Results show that the concept of learning by error positively influences trainees' levels of motivation and their intention to transfer learning. Results also confirm the mediating role motivation plays between the concept of learning by error and the intention of transferring learning. Finally, results confirm the moderating role of social support on the relationship between motivation to learn and the intention to transfer learning. Practical and theoretical implications of these results are discussed. Copyright © 2017 ASAC. Published by John Wiley & Sons, Ltd.     

Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom

How is it possible that British policymakers resisted market‐based measurement for decades while financial economic concepts of decision making and valuation still gained widespread acceptance as a justification for accounting standard setting? This study introduces the concept of “technologies of financialization” to develop the theorizing of the rise of finance in the domain of accounting. Based on a genealogical history of narrative reporting in the United Kingdom, it demonstrates how references to qualitative reporting techniques helped to address recurring crises of measurement from 1969 to 1993, and ultimately contributed to the practical acceptance of market‐based measurement in the UK standard‐setting context. The data are interpreted through a cultural economy framework that directs attention to the power of referring to financial reporting as a combination of words and numbers in sustaining its theoretical redefinition “from below”—that is, by relating it to the experience of practicing accountants rather than accounting theory. As a technology of financialization, narrative reporting made financial economic ideals of market‐based measurement, decision usefulness, and future orientation appear operable in a real‐life reporting context. Whenever measurement reached its practical limits, narratives were relied on to explain the impact of price‐level changes, frame economic decisions, and relate unobservable future cash flows to present‐day strategies and resources. The insight into how narrative reporting practices have been laced into the reasoning of capital markets for over 40 years is timely because it illustrates that narratives can also play a more encompassing role and drive the turn toward wider corporate accountability on social and environmental impacts while hard measurements in this area are still being figured out.     

Las remesas y los resultados del mercado de trabajo. Análisis basado en datos de México

En numerosos estudios se han investigado los efectos de las remesas sobre los resultados laborales, generalmente con datos de nivel microeconómico. Los pocos estudios en que se han utilizado datos de nivel macroeconómico adolecen de un sesgo de endogeneidad por la inclusión de las remesas en sus estimaciones. En la presente investigación tratamos de colmar esta laguna analizando el sesgo de endogeneidad mediante un estimador del sistema MGM (método generalizado de momentos) con datos de panel de los Estados mexicanos. Las principales conclusiones son que las remesas aumentan las tasas de actividad y reducen la mediana de horas trabajadas, el empleo crítico y la duración del desempleo.     

Medición del trabajo infantil: ¿A quién debemos preguntar?

Dado que las estadísticas sobre el trabajo infantil condicionan la asignación de las ayudas destinadas a los niños vulnerables, es importante asegurar su correcta medición. La autora investiga si el tipo de encuestado explica las variaciones estadísticas. Según los datos de dos distritos de Tanzanía, el encuestado influye en las estimaciones sobre la prevalencia del trabajo infantil, que aumenta entre un 35 y un 65 por ciento cuando son los propios niños, y no terceros, quienes informan. Entre el 14 y el 31 por ciento de la muestra presenta este sesgo, según el indicador. Las discrepancias disminuyen en relación inversa a la edad del niño y aumentan si el tercero manifiesta una actitud opuesta al trabajo infantil.     

The pertinence of new public management in a developing country: The healthcare system in Morocco

Morocco has reformed its health systems according to the New Public Management (NPM) model. Despite several positive results of the refo, our account and analysis of events related to the reform, as a chronological narrative from 2002 to 2012, along with findings of a qualitative study and semi‐structured interviews reveal organizational dysfunction alongside an increase in managerial problems. The Moroccan case is symptomatic of situations in many developing countries. It raises questions about the relevance of NMP in these countries and about the institutional prerequisites for successful public reforms in particular. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.