This project is supported financially by the CICYT research grants # 01-0657 and SEJ-2004-08176-C02-01. I would like to thank Jose Carlos Molina for assisting with the management of the database. Previous versions of this paper were presented at the Annual Congress of the European Accounting...

The classical method (Mosteller, 1951) for estimating Thurstone´s Case V model for ranking data consists in a) transforming the observed ranking patterns to patterns of binary paired comparisons, b) obtaining the normal deviate corresponding to the men of each binary variable, and c) estimate...

(WP 07/04 Clave pdf) According to economic theory, under-performing firms should be selected out of the market. However, research shows that these firms persist, often for long periods of time. In this article we explore the non-firm-performance factors that contribute to the decision to persist...

(WP 08/03 Clave pdf) The present study focuses on the issue of establishing behavioral initiatives of knowledge management for facilitating the development of a learning capacity in organizations. The analysis is accomplished through a validated questionnaire that surveyed 111 Spanish companies....

(WP05/02 Clave pdf) This paper investigates the antecedents of intra-organizational trust and, more specifically, how the frequency of communication between trustor and trustee moderates the impact of these factors on perceived trustworthiness. Data on 157 dyadic relationships among 50 senior...

The purpose of this paper is to explain product development performance through the link between knowledge management and knowledge integration. When product development teams integrate knowledge about two external entities -customers and suppliers, they acquire a better understanding of the...

We show how to test hypotheses for coefficient alpha in three different situations: Hypothesis tests of whether coefficient alpha equals a prespecified value, Hypothesis tests involving two statistically independent sample alphas as may arise when testing the equality of coefficient alpha across...

(WP26/02 Clave pdf) Information Technologies (IT) can be used as an agent to foster social change. This case study describes an Internet start-up, Lonxanet, and analyzes its role as catalyst of drastic changes in the Galician (NW Spain) artisanal seafood fisheries. These fisheries are...

Organizations need to put in practice the most favourable conditions to facilitate learning capability. The different ways of thinking about learning in organizations distinguish two kinds of learning facilitators: formal and informal facilitators. In this paper, we suggest that organizations...

This study has developed a model of ES capabilities to analyze the extent and quality of the use of ES in organizational contexts. The model consists of six general ES capabilities that can be used and deployed by organizations: 1) transaction automation, 2) decision-making process support, 3)...