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Why is the training of craftsmen in Spain of interest to the British reader? Because Spain, in her endeavours to improve her economic condition examined the possible methods of craftsmen training and decided to re‐organise the system completely. It did so by the law of 1955. A study of all the possible methods of apprenticeship was involved, and the outcome has been to decide that apprenticeship in school, basically of three years' duration, is the appropriate method. At a time when we are discussing whether our traditional apprenticeship of five years ‘on the job’ is suitable, the experience of a country which has had to rebuild its system is of interest.

The Universidades Laborales are probably the most important recent development in Spanish technical education. They are remarkable because educational establishments of this type are not to be found in any other country.

The Spaniards make a fine showing at the International Apprentice Competition. They manage to do so pretty consistently for a country which is not in the front rank of technical progress. But Spain is pulling itself up industrially and — here again — education and training make good bootstrings. Following the series on ‘how Russia does it’, here is the first of a short series on Spain

Since 1962 (Technical Education, Dec 1962, Jan and Feb 1963), the emphasis of technical education and training in Spain has shifted more and more to the training of adults. There are two categories to which special attention has been given—firstly, those who trained as craftsmen under the old system of merely serving time in a factory. These will have trained prior to the law of 1955 and hence will be mainly older men. There are particular problems with this type of craftsman should he become redundant for any reason, because he has no qualifications acceptable to another employer in the same grade as a craftsman. Likewise, he cannot obtain promotion in his own employment, because he has not the theoretical knowledge now considered essential for a craftsman. These un‐schooled craftsmen are mainly to be found in the larger centres of industry. Hence, the centres of accelerated training of adults as craftsmen (Formación Profesional Acelerada), whose development is described below, have been used to give the required background training to complete the practical skills which have already been acquired in industry.

The purpose of this paper is to analyse the role of perceived value on post-acceptance behaviour for users of advanced mobile messaging services (AMMS). The paper also compares differences in the influence of perceived value on satisfaction and of satisfaction on loyalty to AMMS in Spain and Greece, to test the moderating effect of culture.

Partial least squares path modelling is used to test the model. Perceived value is modelled as a multidimensional reflective construct with four dimensions. Culture is studied at a national level. Differences between countries are tested using the multigroup analysis approach proposed by Henseler et al. (2009).

Perceived value contributes significantly to satisfaction. Satisfaction also has a significant effect on loyalty. Regarding the moderating effect of culture, the influence of perceived value on satisfaction is higher in Greece than in Spain. The authors report similar findings for the effect of satisfaction on loyalty, demonstrating the relevant moderating role of cultures with different degrees of masculinity, uncertainty avoidance and collectivism.

This cross-cultural comparison enables mobile phone companies to understand how to provide the greatest value with AMMS in each country in order to increase user satisfaction and loyalty to the service.

This is one of the first studies that develops cross-cultural research to analyse the post-acceptance of mobile services. It analyses the effect of perceived value and satisfaction, making an original comparison of two countries generally considered too similar to be compared.

Value-based management and the balanced scorecard are two of the most distinguished management concepts of the past decades. The main criticism levelled at value-based management is that it is rarely applied in business practice. By contrast, the balanced scorecard is mainly criticized for its insufficient integration into corporate strategy. The two concepts are occasionally described as competing business philosophies in management theory. This chapter offers an integrative view of value-based management and the balanced scorecard. The resulting ‘value-based scorecard’ incorporates the value-based business philosophy while creating a link between the scorecard and the ‘value–added’ corporate strategy. This minimizes a multitude of other critical aspects of both concepts. In light of this, it is recommended that both management theory and business practice further interpret or use the value-based scorecard presented in this study as a tool for value-based management.

This research aims to review how current supply chain management (SCM) research addresses cultural issues, presents a critical assessment of literature and discusses future research avenues.

The literature is reviewed using systematic literature review, bibliometric citation analysis and content analysis. A total of between 1995 and 2019 in Institute for Scientific Information Web of Science’s database.

Descriptive data related to chronological evolution of literature, geographical location, influential papers and methodology are presented. Four main research areas were categorized, namely, papers on SC integration and performance; research on continuous improvement and lean initiatives; studies on the role of culture in sustainability, corporate social responsibility and green practices; and studies on emerging topics of research. Most studies focused on organizational culture frameworks, adopted a static approach to culture and targeted mainly developed countries and Asian emerging countries. A research agenda is suggested based on a multilevel cultural framework including operational and SCM culture.

Practitioners and researchers will gain a greater understanding of how cultural issues have been addressed in current literature. A multilevel framework is proposed based on the concept of “operational” and “SCM culture”, to address some of the issues identified in current literature.

To the best of authors’ knowledge, this study is one of the first literature reviews that considers both national and organizational culture dimensions in SCM research, whereas prior approaches were fragmented or one-dimensional.

This paper explores absconding from a new perspective. Literature has tended to focus on the risk factors linked with absconding. This paper aims to consider desistance factors for absconding for prisoners at higher risk of absconding in open prisons.

Stage 1 used logistic regression to identify factors associated with increased risk of absconding. Stage 2 identified new receptions with increased risk and used thematic analysis to analyse interviews with prisoners that did not abscond after three months.

Stage 1 found that the total number of previous offences predicted absconding. Stage 2 found three themes linked to desistance in absconding: “support”, “ownership” and “sense of self”.

This study highlights the importance of ensuring prisoners in open prisons are offered the appropriate emotional and practical support. It also identifies the importance of hope amongst prisoners in open conditions. Future research should further explore this idea in more depth.

Previous literature has looked at absconding from a risk factor perspective. This research identifies the desistance factors associated with absconding for individuals who have been identified as high risk of absconding. Improvements in factors associated with desistance from absconding may support a reduction in absconding from open prisons.

This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national economic structures by examining underlying systems of capital accumulation, regulation and hegemony. Central to these structures and systems are the role and operation of the state and its institutions. Changes in economic structures will result in conditions, which favour different governance structures for these institutions; comprising markets, hierarchies, civil society, and heterarchic combinations. Several researchers in these areas have characterised “traditional” institutional practices as Fordist and are associated with a particular approach to regulation. However, the underlying economic structure is seen to be in crisis and a new Post‐Fordist regime may be emerging. Post‐Fordism is associated with new institutional practices, particularly decentralised management, contracting out of public services, extended use of public private partnerships and concerns for value for money, charters and league tables. The introduction of such practices may therefore be explained by the changes in underlying structures rather than as a teleological development of accounting. Moreover, some researchers have characterised such changes as representing a fundamental shift from government to governance. The very nature of the relationship between governance, accountability and accounting may therefore have also changed. These issues are explored in the paper.

Prior studies on accounting and its environment that included culture as an explanatory variable have limitations because of their failure to operationalize it properly. The purpose of this study is to apply two of Hofstede's cultural value dimensions as alternative measures to represent national culture and to examine the impact of these two variables along with economic and equity market factors on accounting disclosure practices in different countries. A sample of thirty‐nine countries was chosen based on the availability of information on the explanatory variables. To empirically test the hypothesis, three regression models, with disclosure practices as the dependent variable and five economic and cultural factors as the explanatory variables, were developed. The Price Waterhouse survey (1979) and Gray, Campbell and Shaw's survey (1984) were used to construct three indexes to operationalize disclosure practices. The five explanatory variables are: (1) type of economy, (2) size of the equity market, (3) equity market activity, (4) uncertainty avoidance, and (5) individualism. The results showed that out of the five explanatory variables, only two, namely, uncertainty avoidance and size of the equity market, are significantly associated with disclosure practices. The results are consistent with prior theoretical and empirical studies.