Papers by Belén González Díaz
Global Encyclopedia of Public Administration, Public Policy, and Governance
Scientometrics, Jul 4, 2016
This review is a comprehensive quantitative analysis of the International Business literature who... more 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 (I) faculty and institutional research productivity and performance; (II) articles, institutions, and scholars' influence in the contents of the field and its research agenda; and (III) 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.
International Journal of Management Reviews, Jun 30, 2015
This literature review analyzes leading international business and management journals from 2000 ... more This literature review analyzes leading international business and management journals from 2000 to 2012 in order to explore the role of national culture in international business research. Through the analysis of the 265 selected articles, the study thematically maps the field and identifies research challenges and opportunities. It reflects on avenues for future research related to both thematic and methodological issues, among them: research focused on the impact of the home/host national culture on internationalization processes (as existing literature mainly focuses on cultural distance); the role to be played by new theoretical frameworks; and the need to consider cultural positions and cultural friction rather than traditional cultural distance when analyzing internationalization decisions.
Emprendimiento y negocios internacionales, Feb 16, 2017
Este trabajo analiza la influencia de las posiciones culturales en la elección del modo de entrad... more Este trabajo analiza la influencia de las posiciones culturales en la elección del modo de entrada en los procesos de inversión en el extranjero (IDE)-empresa conjunta frente a filiales de plena propiedad. El trabajo estudia el impacto de la posición cultural en relación con cuatro dimensiones culturales, así como su potencial interacción con otras variables contextuales de la inversión (i.e., diferencias lingüísticas). Atendiendo a los resultados, los directivos que adoptan decisiones sobre la elección del modo de entrada deberían considerar la posición relativa de cada dimensión cultural, así como su interacción con variables contextuales de la inversión.
International Journal of Human Resource Management, Oct 10, 2017
Abstract This is a bibliometric study of reference literature related to the influence of nationa... more 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.
Administration & Society, May 7, 2012
The aim of this article has been to develop a communication strategy that will allow Supreme Audi... more 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.
Journal of World Business, Jun 1, 2016
This study focuses on the role of national culture and cultural distance (NC/CD) in international... more This study focuses on the role of national culture and cultural distance (NC/CD) in international strategic alliances features, management, and evolution. Our integrative literature review combines the results of a Multiple Correspondence Analysis with an in-depth reflection derived from the research team’s thorough study of the selected articles. The key trends within the field are identified and represented in a proximity map. The resulting four thematic regions are deeply analyzed in terms of content and dynamics. Additionally, the study identifies research gaps and proposes avenues for future research.
RESUMEN El propósito de este trabajo es determinar la relación existente entre el tipo de opinión... more 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 características fundacionales para ayudar a mejorar la gestión y el control de estas instituciones. Con esta fi nalidad se ha construido un marco teórico 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 adscripción 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 auditoría 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. PALABRAS CLAVE Auditoría; Entidades sin fi nes lucrativos; Regresión logística; Informe de auditoría; Tipo de opinión.
Gestion Y Politica Publica, 2015
Over the past thirty years the spanish government has made a great effort to draft and put into p... more Over the past thirty years the spanish government has made a great effort to draft and put into practice public policies concerning sport, whereby local bodies have become major promotors of sport and physical activity. Evaluation of public sports policies, however, has been very limited, partly because of a lack of appropriate information systems to prop up the design, implantation and evaluation process. The aim of this article is to describe the experience, in terms of sport, of one city council in Spain which has led the way in developing financial management systems. The article is based on the premise that the information provided by these systems will allow public policies to be assessed at every stage from an efficiency point of view and that the use of this information needs to be backed up by other assessment tools in order to determine effectiveness and efficacy.
Scientometrics, 2016
This review is a comprehensive quantitative analysis of the International Business literature who... more 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 (I) faculty and institutional research productivity and performance; (II) articles, institutions, and scholars' influence in the contents of the field and its research agenda; and (III) 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.
International Journal of Management Reviews, 2015
This literature review analyzes leading international business and management journals from 2000 ... more This literature review analyzes leading international business and management journals from 2000 to 2012 in order to explore the role of national culture in international business research. Through the analysis of the 265 selected articles, the study thematically maps the field and identifies research challenges and opportunities. It reflects on avenues for future research related to both thematic and methodological issues, among them: research focused on the impact of the home/host national culture on internationalization processes (as existing literature mainly focuses on cultural distance); the role to be played by new theoretical frameworks; and the need to consider cultural positions and cultural friction rather than traditional cultural distance when analyzing internationalization decisions.
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2013
RESUMEN El propósito de este trabajo es determinar la relación existente entre el tipo de opinión... more 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 características fundacionales para ayudar a mejorar la gestión y el control de estas instituciones. Con esta fi nalidad se ha construido un marco teórico 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 adscripción 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 auditoría 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. PALABRAS CLAVE Auditoría; Entidades sin fi nes lucrativos; Regresión logística; Informe de auditoría; Tipo de opinión.
International Review of Administrative Sciences, 2008
In the past, Supreme Audit Institutions (SAIs) rarely publicized their work. In the 1990s, a few ... more In the past, Supreme Audit Institutions (SAIs) rarely publicized their work. In the 1990s, a few began to publish booklets and brochures for popular consumption and to establish ties with the media. These days, SAIs are concerned about communication. A communication policy completes their cycle of accountability, justifies their existence, is an essential component of their independence and efficiency and brings about measures which assess the impact of their work.The aim of this article is to analyse the latest communication strategies developed by SAIs in order to publicize the results of their activity and to provide the public with an overall vision of what they do. The study, based on a questionnaire sent out to European Union SAIs, highlights the fact that these bodies undertake wide-ranging communication activities involving a close relationship with the media and the use of Internet websites.Points for practitioners This article explores the most recent developments in Europ...
Cuadernos de …, 2008
RESUMEN Las empresas públicas tienen una gran importancia en la economía si se toma en considerac... more RESUMEN Las empresas públicas tienen una gran importancia en la economía si se toma en consideración el valor de su producción y las actividades que realizan. El objetivo de este trabajo es dar a conocer la evolución de la situación económica y financiera de las ...
Auditoría Pública, 2003
Título: La rendición de cuentas de las universidades a los órganos de control externo: su complej... more Título: La rendición de cuentas de las universidades a los órganos de control externo: su compleja normativa Autores: González Díaz, Belén Revista: Auditoría Pública, 2003 JUN; (30) Página(s): 66-71 ISSN: 1136517X Resumen: En este artículo se analizan los aspectos de ...
dialnet.unirioja.es
Sin embargo, la rendición de cuentas no es un fin en sí misma, sino un medio que ha de servir al ... more Sin embargo, la rendición de cuentas no es un fin en sí misma, sino un medio que ha de servir al objetivo de control de legalidad y de mejora de la gestión económico-financiera (Malavé Verdejo, 1996, p. 320). Ello significa que la rendición es el punto de parti-da de un ...
Both, quantitative methods and case analyses have been extensively used in the literature on Inte... more Both, quantitative methods and case analyses have been extensively used in the literature on International Business in order to study a wide range of internationalization decisions by firms. On the contrary, the Qualitative Comparative Analysis (QCA) and, in particular, the fuzzy set QCA (fsQCA), is an absolutely overlooked technique in the field. This paper focuses on analyzing the establishment mode choice —greenfield investments versus acquisitions when carrying out foreign direct investments— by using fsQCA analysis. The empirical test is developed by using a sample of foreign direct investments carried out by Spanish firms in the European Union. En la literatura sobre Gestion Internacional resulta exhaustivo el numero de trabajos que analizan diversas decisiones inherentes al proceso de internacionalizacion empresarial utilizando tecnicas cuantitativas de diversa naturaleza o empleando el estudio de casos y el analisis comparado de los mismos como herramientas de estudio. Por e...
The British Accounting Review, 2019
International pressures on Supreme Audit Institutions (SAIs) to fight corruption are increasing. ... more International pressures on Supreme Audit Institutions (SAIs) to fight corruption are increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their anticorruption work. Using an institutional approach, this paper compares the cases of seven SAIs from Scandinavian, South-European and African countries to better understand how these institutions perceive their role in fighting corruption. Our article demonstrates that the way SAIs organize their work cannot simply be explained by the countries' level of corruption. Rather, efforts to fight corruption reflect the ways in which coercive, mimetic and normative pressures interact with institutional logics to guide the SAIs' work. We conclude that the influence of INTOSAI still appears to be limited, and it needs increased institutional recognition if it is to be effective in harmonizing SAIs' work worldwide to fight corruption.
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Papers by Belén González Díaz