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This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants.

The research was developed with responses from 381 Brazilian accounting professionals through a survey, statistically analyzed using structural equations.

The results indicate that personal responsibility directly affects the levels of intrinsic knowledge and knowledge about signs of money laundering; however, the different dimensions of knowledge were not related to each other.

From these results, organizations can clarify the individual about their responsibility, optimizing the use of training and mitigating costs, with greater sustainability and security for the organization, employees and business partners.

The results contribute to the construction and modeling of latent constructs on money laundering knowledge, with validity, reliability and statistical significance.

This research discusses and empirically explores the knowledge about money laundering of the accountants’, one of the main explanatory factors of whistleblowing in business.

This study aims to shed light on the internal and external antecedents of open innovation (OI) in the context of small- and medium-sized enterprises (SMEs), with a special focus on the role of knowledge management (KM) capability. The paper develops and tests an integrative research model which assesses the effect of internal factors on KM capability; the impact of organizational and external factors, namely, KM capability and environmental dynamism, on OI; and whether environmental dynamism moderates the relationship between KM capability and OI.

Drawing on the knowledge-based view and the social exchange and the contingency theories, this paper develops an integrative research model which analyzes several relations between organizational antecedents of KM capability and its effect on OI by using covariance-based structural equation modeling on a data set of Spanish SMEs.

Results confirm that information technology-supported operations and commitment-based human resource practices have a positive and significant influence on KM capability. In contrast, results do not find support for the relationship between interdepartmental connectedness and KM capability, whereas both KM capability and environmental dynamism have a direct influence on OI.

This paper adds to existing research on OI, as it is the first study that addresses the critical role of KM capability for the implementation of OI.

The purpose of this study is to assess the effect of technological, organizational and environmental factors on innovation ambidexterity and its influence on the performance of manufacturing small- and medium-sized enterprises (SMEs) as well as the moderating effect environmental dynamism on this relationship.

Drawing on the Technology–Organization–Environment theory and the Knowledge-Based View, this paper develops an integrative research model, which analyzes the network of relations using covariance-based structural equation modeling on a data set of 429 Spanish SMEs.

The results show that information technology capability, knowledge management capability and environmental dynamism are positively associated with innovation ambidexterity. In addition, environmental dynamism is found to strengthen the positive effect of innovation ambidexterity on firm performance.

The study findings support the idea that innovation can be developed in an ambidextrous manner within a single SME as long as the firm is capable of creating a suitable organizational context and giving a prompt response to changes in the business environment.

Although many studies have highlighted that being ambidextrous is more challenging for SMEs than for their larger counterparts, the vast majority of studies has been conducted in large companies. This paper extends prior literature by analyzing antecedents and outcomes of innovation ambidexterity in manufacturing SMEs.

This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.

This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.

The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.

These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.

Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.

Financial analysis at international level has to overcome a lot of obstacles that increase the uncertainty which the financial analyst is used to handling. It is commonly argued by accounting regulators, academics, and so on, that different accounting standards are one of these handicaps. For this reason European listed companies will be required in year 2005 to elaborate consolidated financial statements according to International Accounting Standards. Will it be a solution for the handicaps that face financial analysts? The objective of this study is to see how accounting diversity can be resolved and what are the conclusions of financial analysts in capital markets. The prior hypotheses will be: first, that accounting diversity is not what introduces the most important uncertainty in the international financial analysis, and second, that accounting diversity is avoided instead of being corrected. It is evidenced that the most important factors of diversity are strategies of the company and that analysts try to reduce the impact of accounting diversity, for example, using less biased ratios such as Enterprise Value/EBITDA.

The interdependence of ecology and the economy has become a highly significant feature in contemporary European business society. This degree of interdependency emphasizes the need for compatibility of the goals of economic growth, environmental protection and the rational management of natural resources. The issues are not predominantly centred on economic growth versus environmental sustainability, but rather on the pragmatic acknowledgement that there needs to be recognition and compromise between competing aims. Seeks to examine European Union regulations relating to business environmental issues and to analyse the legal, political and professional adaptation processes of environmental regulation in Spain and the UK.

This paper aims to analyze unexplored connections between economic, environmental and social dimensions of corporate social responsibility (CSR) and knowledge management (KM) strategies (exploration, exploitation), also considering environmental dynamism as an influencing variable on these connections. The predicted CSR-KM interplay suggests, from stakeholder and knowledge-based views of the firm, the existence of ideal configurations between CSR and KM strategies that generate differentiated impacts on companies’ innovation capabilities, especially in dynamic environments.

Structural equation modeling by means of the partial least squares technique was used to test the study’s hypotheses after collecting survey data from Spanish companies of the renewable energy sector.

The study findings show that in highly dynamic environments, companies will tend to commit prominently in CSR, although their orientation (economic, environmental, social) and effects on innovation capabilities will depend mainly on the selected KM strategies. Social and environmental CSR are found to be highly related to KM exploration, whereas economic CSR is highly related to KM exploitation. Nevertheless, while a significant indirect effect of economic CSR by means of the KM exploitation strategy on innovation capabilities is found, the proposed indirect effect of both environmental and social CSR through the KM exploration strategy on innovation capabilities is not significant.

The results suggest that company managers should be aware of the advantages of following specific paths of investment in KM and CSR initiatives in highly dynamic environments, as there is a potential payoff in terms of innovation capability improvement. The results also suggest that “good” relationships with stakeholders, built from specific CSR investments, make firms able to get valuable knowledge that it is useful to develop KM strategies for innovation capability development.

Previous studies do not consider the interplay between KM strategies and CSR as a catalyzer for developing a firm’s innovation capabilities. This paper contributes to the KM and innovation literatures by introducing CSR into the conversation about how to improve innovation capabilities in dynamic and sustainable industries by using configurations of KM strategies and specific CSR investments in economic, social and environmental areas.

The purpose of this paper is to analyse how several variables, such as universities' profitability, growth‐reduction of student numbers, age/tradition, type of university and internationality, among others, influence the transparency practices of Spanish universities as well as the technology, interactivity, structure and navigability of their webpages.

First a content analysis of the Spanish universities' websites is carried out. To do this a disclosure index is created and applied. This index is more complex than those in previous papers, focusing on several issues, such as financial information, corporate governance, social responsibility, research, teaching activities, strategic information, timeliness, contact information, technology, interactivity with users, navigability and web structure. Then an empirical model is estimated by applying a linear regression, taking several factors into consideration.

Three of the independent variables proposed to test the hypotheses – complexity, internationality and profitability – were statistically significant. Moreover, our findings emphasise prioritising use of the internet as a way to disclose teaching and research activities, as well as to monitor university bodies.

The most valuable output from this paper has to do with the content of the information disclosed online by Spanish universities and with the analysis of the factors that explain the disclosure of information through Spanish universities' websites.

The purpose of this study is to contribute to empirical research on green innovation drivers. This paper analyzes the relationships between training, knowledge acquisition, green innovation and firm performance.

The analysis is carried out on a sample of 373 Spanish companies from a wide variety of sectors. This research has used the partial least squares (PLS) model to test the hypotheses.

It is found that green innovation and knowledge acquisition improve firm performance, and that knowledge acquisition has a mediating effect between training and green innovation.

The findings of this article indicate that green innovation allows the company to obtain benefits while reducing the negative environmental impact, then managers should bet on ecological innovation. This study also shows that there is an indirect effect of training on green innovation and, therefore, managers must invest in training as a mechanism to increase knowledge acquisition and, thus, green innovation.

This paper analyzes two research areas that have received little attention: the role of human resource management in green innovation and the relationship between a given driver and green innovation. In the first, it analyzes whether training increases green innovation, and in the second, it considers the effect of training on knowledge acquisition and on green innovation, specifically, it studies whether knowledge acquisition mediates the relationship between training and green innovation.

The purpose of this study is to analyse the quality of disclosure on intangibles in presentations to analysts held by firms listed in the Spanish capital market. Given that quantification of the information provides a more precise and convincing message than qualitative disclosure, the information is measured by two indices, which are focused on the specificity of the disclosure.

The reports of all presentations to financial analysts held by Spanish companies listed in the Madrid Stock Exchange are analysed during the year 2000 and 2001. The sample contains 257 reports.

Briefly, the study finds that there are differences in the quality of the information reported to financial analysts in Spain, and that several factors, such as firm size and the levels of profitability and leverage, highly influence it.

This study contributes to the literature by analysing the disclosure of the information on intangibles beyond the commonly used disclosure/no disclosure dichotomy. Consequently, this study introduces different indices in order to analyse not only the extent but also the specificity of disclosure.

Establishing the quality of overall disclosure on intangibles, as well as the categories on which the specificity is higher, should be relevant for management teams when they design their disclosure strategies. In addition, understanding why firms disclose information on intangibles to financial analysts and why its quality varies among them is also useful to the users of accounting information as well as to accounting policy makers.