Politics in Spain: A Case of Monitory Democracy

Analysing the current political context in Spain is a major challenge to political theory. Spain is experiencing the accumulation of trends that in recent years have focused the attention of most theorists and political scientists: discrediting of the major parties, falling numbers of party members, disaffection, etc. In parallel, this trend has been accompanied by citizen mobilisations that, since 15 May 2011, are manifest in numerous channels and strategies. The aim of this paper was to analyse the complex Spanish context from the monitory democracy proposal. The results show how in recent years processes of public scrutiny have been consolidated through a range of citizen initiatives. The study offers an in-depth analysis of the main characteristics of the most notable cases and monitoring initiatives, and also reflects on their democratising potential.El análisis del contexto político actual en España es un reto importante para la teoría política. España está experimentando la acumulación de tendencias que en años recientes han centrado la atención de la mayor parte de teóricos y científicos políticos: desacreditación de los principales partidos, caída del número de miembros de los partidos, desafección, etc. Paralelamente, esta tendencia se ha visto acompañada por movilizaciones ciudadanas que, desde el 15 de mayo de 2011, son manifiestas en numerosos canales y estrategias. El objetivo de este documento es analizar el complejo contexto español desde la propuesta de democracia monitorizada. Los resultados muestran que en años recientes se han consolidado los procesos de escrutinio público mediante una serie de iniciativas ciudadanas. El estudio ofrece un análisis en profundidad de las principales características de los casos e iniciativas de monitorización más notables, y reflexiona también sobre su potencial democratizador

Determinants of ethics auditing: Structural equation model approach

It is generally accepted that behaving ethically is essential to the success of organizations. The failure to behave ethically in the eyes of key stakeholders can impair the health of organizations. This is particularly the case with organizations who are potentially vulnerable to direct consumer action and also the state agencies who provide various services for their citizens. In this paper, we analyze the involvement of internal audit in the provision of assurance in relation to the ethics implementations in organizations. Internal audit is expected to conduct an effective ethical audit as a high priority in a risk-based internal audit planning process which is required by the International Professional Practices Framework (IPPF) of the Institute of Internal Auditors (IIA). The provision of assurance concerning successful implementation of an ethics policy as a contribution to the achievement of organizational objectives is becoming increasingly critical. That’s why, it is examined whether internal audit is ready for responding to this challenge globally. The Common Body of Knowledge (CBOK) data of IIA are used for analyzing the current situation about determinants of ethics auditing all over the world. We propose a structural equation model (SEM) utilizing a worldwide dataset of CBOK data with responses from internal auditors. The determinants of ethics auditing is estimated by using SEM with 20 observed variables loaded to six factors namely, Audit Policy Documents, Auditor Integrity, Audit Policy Documents, Ethics Standards, Ethics Audit, and Corporate Governance. Finally, policy recommendations are made based on empirical findings to add value to internal audit profession and stakeholders. © 2019, Springer Nature Singapore Pte Ltd

The Meaning(s) of Trust. A Content Analysis on the Diverse Conceptualizations of Trust in Scholarly Research on Business Relationships

Scholarly research largely converges on the argument that trust is of paramount importance to drive economic agents toward mutually satisfactory, fair, and ethically compliant behaviors. There is, however, little agreement on the meaning of trust, whose conceptualizations differ with respect to actors, relationships, behaviors, and contexts. At present, we know much better what trust does than what trust is. In this article an extensive review and analysis of the most prominent articles on trust in market relationships is presented. Using computer-aided content analysis and network analysis methods, we identify key, recurring dimensions that guided the conceptualization of trust in past research, and show how trust can be developed as a multifaceted and layered construct. The results are a contribution to a convergence of research toward a shared and common view of the meaning of trust. This process is important to ensure the body of trust research’s internal theoretical consistency, and to provide reliable and common principles for the management of business relationships – a context in which opportunism and imperfect information may induce economic actors to cheat and stray from fair and ethically compliant behaviors

To Share or Not to Share: Modeling Tacit Knowledge Sharing, Its Mediators and Antecedents

Tacit knowledge sharing discussed in this study is important in the area of business ethics, because an unwillingness to share knowledge that may hurt an organization’s survival is seen as being seriously unethical. In the proposed model of this study, distributive justice, procedural justice, and cooperativeness influence tacit knowledge sharing indirectly via two mediators: organizational commitment and trust in co-workers. Accordingly, instrumental ties and expressive ties influence tacit knowledge sharing indirectly only via the mediation of trust in co-workers. The model is assessed by using data from different companies’ employees, who attend an evening college in Taiwan for advance study. The test results of this study indicate that tacit knowledge sharing is affected by distributive justice, procedural justice, and cooperativeness indirectly via organizational commitment. Additionally, tacit knowledge sharing is also affected by distributive justice, instrumental ties, and expressive ties via trust in co-workers. The paths from procedural justice and cooperativeness to trust in co-workers are shown to be insignificant. Managerial implications of the empirical findings are also provided. Copyright Springer Science+Business Media, Inc. 2007Knowledge management, organizational commitment, trust in co-workers, justice, cooperativeness,