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...

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...

Existence of an adequate project champion role has been identified as a critical success factor in Enterprise Resource Planning (ERP) implementation projects. However, the figure of the project champion is not yet quite well understood. Some authors relate it with the project sponsor figure...

Transformational leadership predicts follower´s satisfaction and performance beyond traditional forms of leadership. However, little is known about the beliefs system associated with transformational leaders. Taking a cognitive perspective, we examined how the managerial beliefs that...

How have labor market institutions and welfare-state transfers affected jobs and productivity in Europe? Many studies have tackled this question, with mixed results. This paper proposes an eclectic approach and gives a clearer answer to the issue. Orthodox criticisms of European government...

We show that the announcement of SCM applications have a positive impact on the market value of firms using event study methodology. When SCM applications are disaggregated according to whether they are stand-alone SCM applications, or part of an enterprise system (SCM-ES) implementation, we...

This paper contributes to the clarification of the connections between knowledge management and dynamic capabilities in the context of product development to see how they explain product development competences. Building on the knowledge management and dynamic capabilities literatures, the paper...

(WP 10/04 Clave pdf) This paper examines the relationship between cognitive fit/misfit, and burnout, satisfaction, and intentions to exit the firm in entrepreneurs. Given the disordinal (crossed) nature of the significant interactions, the results indicate when cognitive misfit in entrepreneurs...

(WP 13/03 Clave pdf)The Spanish university system has witnessed many changes. Initial conditions for competition were laid down in 83, specially through the recognition of legal status to private universities. However, the shortage of students since 98 and the drop on demand for higher education...