Historical research has shown the influence of environmental contexts on the design and functioning of management accounting systems. In contrast to the relatively competitive settings that witnessed the emergence of cost systems in Anglo-American contexts, the focal settings featured inter alia...

(WP11/02 Clave pdf) This paper presents an empirical and statistical analysis identifies the key characteristics and opportunities of logistics in Venezuela. Among the key findings are conservative approaches to logistics in a protected market whose environment is changing faster than preferred...

This paper show that work on international market regulation has paid insufficient attention to the critical role played by domestic political and regulatory institutions. Existing literature emphasizes the role of market power, determined by market size, in analyzing international regulatory...

Some industries are populated primarily by diversified firms, while other industries are dominated by specialized firms, which are present only in such a given industry. In this study, we analyze what factors determine the dominance of diversified versus specialized firms, and its effect on firm...

(WP 06/03 Clave pdf) It´s recognized that the development of a learning capacity is a fundamental factor for the achievement of a durable competitive advantage.But the relevance of the learning capacity for the improvement of the organizational performance, and thus competence, has been...

(WP12/02 Clave pdf) Telecommunication companies depend on high availability of equipment to maintain service quality. In cellular communications electronic cards maintenance is basically reduced to exchanging parts as they fail. These parts are geographically dispersed in unmanned locations....

In the present study, we examine the use of short lists of journals in order to assess research performance in Spain - a country that features a rare combination of a thin and incomplete academic market along with an elite of eminent economists. Our analysis reveals that the implementation of...

This paper examine the role of social networks as mediating factors in the relationship between diversity and work team effectiveness. These effects were tested with a sample of 71 organizational teams. Results show that the degree of diversity in a team influences the density and centralization...

(WP30/02 Clave pdf) The success of any product depends essentially on the response of this products to customer expectations. The companies that accurately respond to consumer needs take a crucial market leadership in an environmental characterized for high competitive, resulting from high...

We developed a four-stage model on the strategic evolution of organizations and their respective restructuring. This model follows the pioneering work done by Chandler and has been applied in organizations operating in Latin America whose objective is to create social value. We found the...