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The purpose of this paper is to examine sixteenth century Netherlands business organisation and accounting practices, then the most advanced in Western Europe, to test Sombart's theory that scientific double entry bookkeeping was an essential prerequisite for the development of modern capitalism and the emergence of the public corporation during the late sixteenth and early seventeenth centuries. Rather than being a development of Paciolian bookkeeping, double‐entry bookkeeping in sixteenth century Netherlands was grounded in northern German (Hanseatic) business practices.

Sixteenth century Dutch business records and Dutch and German bookkeeping texts are used to establish that north German Hanseatic commercial practices exercised the greatest influence on The Netherlands' bookkeeping practices immediately prior to the development of the capitalistic commercial enterprise in the first years of the seventeenth century.

Contrary to Sombart's thesis, scientific double‐entry bookkeeping was rarely used in sixteenth century Netherlands, which became Europe's most sophisticated commercial region during the late sixteenth century and early seventeenth century. Instead, extant commercial archives and the numerous sixteenth century accounting texts suggest that Hanseatic business practices and agents' (factors') bookkeeping were the dominant influence on northern Netherlands' business practices at this time. The organisation and administrative practices of Netherlands' businesses prior to the seventeenth century, especially their decentralised structure and lack of a common capital, were founded on Hanseatic practices that were considerably different to the best Italian practice of the time.

North German influences on Dutch accounting and business practices have significant implications for social theories of the development of capitalism, notably that of Bryer, that assume the use of a scientific (capitalistic) form of double‐entry bookkeeping was essential to the development of capitalism from the seventeenth century. This is tested in a subsequent paper which examines the accounting practices of the Dutch East India Company (Verenigde Oost‐Indische Compagnie or VOC) which was founded in 1602 at the very cusp of modern capitalism. The research presented here was partially constrained by the scarcity of transcriptions of original sixteenth century bookkeeping records.

The vigorous debate in the accounting history literature about the dependence of modern capitalism upon a scientific (capitalistic) form of double entry bookkeeping prompted by Sombart has been mainly concerned with England. This paper introduces into the debate material which documents the accounting and business practices of the most commercially advanced region of Europe in the late sixteenth century and the influence of Dutch bookkeeping texts.

Both the ideals of the European Union (EU) and the EU's recent political difficulties have attracted comparison with the Habsburg empire. In recent years, some of those making comparison have turned to the Austrian Jewish novelists, Stefan Zweig and Joseph Roth, who were crucial to the imaginative emergence of the Habsburg Myth. This paper analyses their writings and those of Robert Musil and Gregor von Rezzori in relation to the Habsburg Myth as a story about European unity, about Austria-Hungary as a supranational polity and about Austria-Hungary's self-proclaimed providential purpose in European affairs. It explores the dissonance between the Habsburg Myth and the EU's territorial composition and argues that the Habsburg Myth is, nonetheless, revealing about the EU's internal hierarchies and its geopolitical difficulties in relation to Russia.

This study aims to examine and analyse data relating to cultural heritage, smart tourism and smart tourism tools for preserving cultural heritage in the Baltic states – Estonia, Latvia and Lithuania.

The paper is based on a qualitative review of data from National tourism board web sites, the UNESCO World Heritage Convention, and the European Heritage Label sites. The paper analyses various sources in terms of cultural heritage and smart tourism and examines different ways of applying smart tourism tools to cultural heritage.

The findings show that smart tourism, and especially the preservation of cultural heritage in the Baltic states, is not a new thing, and it is rapidly progressing by inventing new technological tools for tourists to use and as well by digitising cultural heritage. Comprehensive examination of three countries shows that there is significant potential already and that there is a way to grow further for each of the countries by applying new technological tools for preservation of a cultural heritage.

The paper reviews data on cultural heritage and smart tourism tools in the Baltic states where it already plays a steady and significant role. Specifically, it contributes to recognition of each of the states on a global level in terms of variety of cultural heritage that is being preserved and digitalised. The originality of the paper is determined by the assessment of the smart tools used for cultural tourism.

The apparent onset of an era of anti-globalization creates significant challenges for international business (IB) practice, research and education. This paper aims to discuss the implication of these challenges for IB scholarship.

This essay assesses the needs for research in IB in view of the challenges posed by the anti-globalization movement.

The author identifies and analyzes two sets of concerns of the anti-globalization movement: the unequal distribution of the benefits of globalization and emergent constraints on national sovereignty. On that basis, he offers suggestions on how international business scholars may contribute to addressing these challenges through research, teaching and public engagement.

Businesses need to understand the economic and institutional arguments motivating the anti-globalization movement and to address them within their scope of activity.

Globalization benefits societies, in general, but some groups do not benefit unless specific remedial action is taken. If these groups are not supported, they can cause political disruption to IB and, hence, economic prosperity.

This paper offers a pathway for IB scholars to contribute to discourses on globalization and anti-globalization.

Positioning via quality is key for German wineries. The aim of the study was to explore reputational variables (collective and firm reputation) the study as well as limits of reputational effects.

A multi-dimensional approach, taking a supplier perspective, accessing multiple sources and evaluating Germany serves to explore exogenous factors on reputation. Descriptive and regression analyses examine individual and collective reputational effects for jury grades as proxy for quality and price as the dependent variables.

For collective reputation, region and cooperative memberships strongly matter, whereby region can be a competitive disadvantage and membership shows superior impact. Being a private but managed winery and belonging to a closed quality circle maximizes quality reputation. Strategic grouping has a distinctive effect, not size. Germany specificities and illustration to the obstacles of free-ridership are delivered.

Strategic management (including location) help to create a reputational profile. Growth should not be motivated by reputation. Different strategies for the wine guides to build reputation can be pursued, but conquering the top league is a challenge, especially in case of negative collective reputation.

For academia, the value of the study consists mainly in the discovery of the dominance of membership in a quality circle and its impact on collective reputation, and the creative multi-dimensional and multi-source approach. Also, cross-guide analysis is new. Practitioners can tailor a specific strategy vis-Ã -vis guides on the basis of the created transparency.

To discuss the historical roots of contemporary geopolitical economy, this paper aims to explore the complex and influential analysis of Tilly's formation of European national states as a predominant type of territorial political organization in contemporary world. To do this, Tilly described different eras of dominant organization of warfare in relation to state organization: patrimonialism, brokerage, nationalization, specialization. In this paper, we explore the link between the organization of military power and trade policy. We are trying to answer the question, if it is possible to credibly state a connection between the trade policy types pursued by selected states in specific historical periods and Tilly’s eras of dominant form of organization of warfare. For this purpose, we developed a typology of trade policies of important states throughout the history, using the economic history research of leading experts in the field. Our conclusion is that such a connection – between trade policy and Tilly’s eras of organization of warfare – can be made and that this connection is solidly supported by economic history. Our analysis may be of value for any critical assessment of international trade relations in contemporary geopolitical economy – and of influential cosmopolitan interpretations of the liberal trade regime of 19th century or globalization in 20th century.