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Terrorism is not a new phenomenon in human life. It existed during Biblical times when Joseph, the seventeen‐year‐old son of Jacob, was kidnapped and sold into slavery by his jealous brothers. Although terrorists have been active throughout history, it is only recently that we have seen an increase in scholarly interest in the phenomenon of terrorism. One reason for this is the fact that terrorist activities have increased dramatically since the 1960s. Everyday we read in the newspapers and hear on radio and television details of the latest terrorist outrage. Many American colleges and universities now offer a course or two on terrorism as a part of their curriculum.

Knowledge management has historically been approached in private firms as a key factor for business management. However, this is not the case for government institutions. The existing literature on the transfer of knowledge appears as a topic little addressed in government and even to a lesser degree within the police forces. This study aims to evaluate the relationship between motivation, knowledge absorption, knowledge transfer and innovative behavior in a public organization such as the Puerto Rico Police.

This quantitative research using the survey technique had the participation of 300 police officers from the 13 police regions of Puerto Rico and the research model was analyzed through partial least squares structural equation modeling.

The results contribute to the growth of the currently limited literature at identifies how motivation, knowledge absorption, knowledge transfer and institutional support influence innovative behavior.

The study discusses a series of implications on less explore the issue in how the transfer of knowledge becomes a key force to produce change and the success of all reforms. Various implications for the success of public administration in bringing a change from a bureaucratic culture to an advanced one are also discussed.

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

This study aims to test how three types of institutional pressure (normative, coercive, and mimetic) influence supply chain digital embeddedness (SCDE) and how SCDE benefits supply chain (SC) competences.

The authors develop and test hypotheses through structural equation modeling (SEM) based on data from 201 European firms. Institutional theory is applied to determine the reasons that lead SCs to embed digitally. SCDE is assessed through three dimensions: technology, infrastructure and culture. The data were analyzed using SEM-partial least squares (PLS-SEM) modeling with SmartPLS software.

The findings show a positive relationship of normative and coercive pressures to SCDE but no relationship between mimetic pressures and SCDE. Additionally, results confirm a positive relationship between SCDE and SC competences that contribute to SC competitive advantage obtaining.

The results underscore the importance of analyzing the environment when undertaking digital projects. Key issues include SC culture and infrastructure in these projects and the advisability of anticipating potential influence of digitalization projects on SC competences that support the chain’s competitive advantage.

This study contributes to institutional theory by providing empirical evidence of the individual effect of the three types of institutional pressure, with noteworthy lack of influence from mimetic pressures. The paper also contributes a conceptualization of SCDE composed of three dimensions: digital technologies, digital infrastructure and digital culture. Finally, the study advances the literature on SC competences.

The purpose of this paper is to explore how Lean and Six Sigma’s distinctive practices relate to potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP). The paper seeks to understand which of the practices in Lean Six Sigma are needed to manage absorptive capacity systematically.

Partial least square based structural equation modeling (PLS-SEM) was used to test the theoretical model drawing on a sample of 125 manufacturing organizations in Malaysia. In addition to examining direct effects, the study also examines indirect effects using bootstrapping method to identify possible mediation effects proposed in the model.

The results explain that Lean’s social practices (LSP), Six Sigma’s roles structure (RS) and structured improvement procedure (SIP) positively influence potential absorptive capacity (PACAP). Meanwhile LSP, RS and focus on metrics (FOM) positively influence realized absorptive capacity (RACAP). SIP was found to influence RACAP through PACAP. The analysis reveals the combination of Lean Six Sigma practices that are required in managing PACAP and RACAP differentially.

The study is only confined to manufacturing industries in Peninsular Malaysia. Data collected were cross-sectional in nature. The application of Lean Six Sigma and how it influences absorptive capacity may get sturdier across time, and this may change the effect toward sustainability of firm’s competitive advantage. A longitudinal study may be useful in that context. The study also makes specific recommendations for future research.

The results of this study can be used by Lean Six Sigma practitioners to prioritize the implementation of Lean Six Sigma practices to develop absorptive capacity of the organization through PACAP and RACAP, which needs to be managed differentially as they exert differential outcomes. This would enable organizations to tactfully navigate and balance between PACAP and RACAP in accordance to business strategies and market conditions.

Absorptive capacity in Lean and Six Sigma context has largely been studied as a unidimensional construct or used as a grounding theoretical support. Therefore, understanding the multidimensionality through PACAP and RACAP provide insights on how to enhance and maneuver absorptive capacity through Lean Six Sigma systematically. The findings may pave the way for future research in enhancing the current knowledge threshold in Lean Six Sigma.

The purpose of this paper is to introduce strategy as a factor that explains when franchisors – through the franchisees they select – seek to replicate routines exactly versus allow local adaptation of routines.

Combined archival and survey data from 248 US and Canadian franchisors actively seeking franchisees were used to test hypotheses via structural equation modeling. The robustness of results was comprehensively explored.

As hypothesized, results suggest that franchisors pursuing plural form strategies select franchisees with traits that foster replication, such as prior managerial experience and the desire to become multi-outlet franchisees. Those franchisors pursuing turnkey strategies seek franchisees who exhibit a willingness to experiment and adapt. In contrast to expectations, plural form franchisors were more likely to seek franchisees with local market knowledge.

Strategy influences whether franchisors select franchisees who will replicate versus adapt organizational routines. The authors introduce strategy as a factor affecting the extent to which routines are replicated exactly versus adapted locally. For franchising research, they challenge prior theory by explaining why franchisors invest in franchisee selection rather than waiting for the best franchisees to self-select into franchising.

Studies of Spanish literature during the late nineteenth century and the first one-third of the twentieth century are evolving from research on canonical writers to the study of “odd and forgotten” authors, themes and genres during what is now called the Other Silver Age. This paper aims to focus on the work undertaken in the field of literary translation by the women writers of this period.

Mnemosyne is an open-access digital library that allows data modeling for specific collections (women translators, science fiction, etc.) in support of research and teaching on Silver Age Spain. The first version of the library is stored on the server at the Universidad Complutense Library, and it is linked to the collections of the digital library HathiTrust and Biblioteca Nacional de España. Behind the scenes of Mnemosyne’s public presence online, the project is developing with the aid of the tool Clavy which is a rich internet application that is able to import, preserve and edit information from big data collections of digital objects so as to build bridges between institutional and digital repositories and create collections of enriched digital content. See:http://repositorios.fdi.ucm.es/mnemosine/queesmnemosine.php

The Collection Women Translators in Spain (1868-1936) inside Mnemosyne selects, categorizes and makes visible in digital format women translators and literary translations that belong to a forgotten repertoire to allow the historical review of the period. The digital collection of Spanish Women Translators pretends to be a field of international experimentation for the creation of interoperable semantic networks through which a large group of scholars could generate innovative research and theoretical reading models for literary texts. See:http://repositorios.fdi.ucm.es/mnemosine/colecciones.php

Clavy also provides a basic system of data visualization, edition and navigation. There are plans to integrate @Note, a collaborative annotation application, into Clavy. These two computational tools were developed by the software languages research group ILSA[1] at the Universidad Complutense de Madrid.

Its been followed NEWW Women Writers’ categories concerning biographical categories as successful standard for ensuring interoperability in the near future: children, marital status, social class, religion, profession and other activities, financial aspects, memberships. See:http://repositorios.fdi.ucm.es/mnemosine/ver_documento.php?documento=208369

These women also showed their interest in the writings of contemporary women by translating their works into Spanish or glossing foreign ideas about how the modern woman should be, think or behave. This digital collection shows the first steps of the intellectual women in the South of Europe.

To incorporate specially tailored metadata for the women translators’ collection into Mnemosyne, it will be necessary to use of Clavy’s extensibility to account for the particularities of the women translators’ collection. This is where prior knowledge of this literature’s historical and cultural context proves indispensable. In particular, the specific metadata model for the women translators’ collection incorporates elements that reflect the literary, historical and cultural characteristics of the collections.

Extant research has largely treated country image (CI) as an exogenous variable, focusing mostly on its consequences for consumers’ evaluations and purchases of products or brands originating from a country. Scant research has examined the instrumental role of a country’s brands and products in the evaluations of CI. This study aims to investigate how the brands of a country contribute to CI ratings and the conditions underlying their effect on CI.

Three experimental studies test the hypotheses, one pertaining to the effect of brands on CI (N = 227), the second to the effect of products on CI (N = 116) and the third to the effect of brands and products on industry image (N = 215). The experimental approach overcomes the limitations of cross-sectional surveys commonly used in CI studies to detect the direction of the observed effects. Furthermore, respondents (British consumers) were allowed to determine the brands and products associated with a country.

Drawing on memory schema theory, across three studies, the authors identify two types of reverse inferences: from brand to CI and from product category to CI. The reverse inference from a brand to a superordinate image is stronger for industry image than for CI.

This research focuses on consumers’ evaluations from only one country (the UK). Further research could replicate the studies across different countries and with different countries of origin (COOs). Researchers could also examine the influence of brands misidentified with the wrong COO and mistakenly stored as such in consumers’ memories.

The results are relevant for managers and consultants working with country- (place-) branding campaigns. Brands and industries can help strengthen the evaluations of the economic dimension of different countries; however, these assets are underdeveloped in country-branding campaigns. Linking countries with brands and industries in campaigns could result in positive associations, which, in turn, could enhance the reputational rating of the countries.

This research extends previous studies on the effects of a country’s products and brands on CI by incorporating the mediating role of industry image between brands/products and CI, separating the effects of brand and product category on CI, allowing consumers to determine, which brands and products are associated with a country and adopting an experimental methodology to ascertain the causal direction of the effects.

We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our analysis is motivated by recent growth and transparency concerns within the sector. Using a sample of 1,180 audit reports from 2004 to 2008, we find evidence that audits performed by Big 4 firms are less likely to disclose internal control weaknesses than those performed by smaller firms. Additional analyses indicate this relation only remains statistically significant for a subsample of small organizations, possibly due to greater selectivity or lower efforts by the Big 4 auditors. We discuss the implications of these findings from an audit quality, market dominance, and client size perspective. The results are relevant to hospital financial managers seeking high quality audits at low cost.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.