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Based on the theory of planned behaviour and the resource-based perspective, the purpose of this paper is to provide a well-supported explanation of how access to resources, defined as those controlled by the family context and not necessarily controlled by the student, changes attitudes, subjective norms and perceived control and, consequently, the entrepreneurial intentions of secondary students.

In contrast to traditional research methodologies, this study used a different approach based on primary survey data collected from secondary students to study future entrepreneurial intentions. Structural equation models were used in the empirical analysis.

Secondary students with more access to resources – financial and human capital – have stronger entrepreneurial intentions because they have more favourable attitudes and subjective norms, and greater perceived behavioural control. This study finds that cultural capital has no significant impact on entrepreneurial intention.

Key policy actions should increase access to resources for young people.

This study shows that the effect of access to resources on entrepreneurial intention is mediated by attitudes, social norms and perceived behavioural control. The results suggest that the relationship between access to resources and entrepreneurial intentions is more complex and nuanced than previously thought.

The purpose of this paper is to examine how the familiar character of the firm affects its size and performance. Specifically, if the confluence of business and family dimensions affects their chances of survival.

With data from 581 family, small to medium‐sized enterprises (SMEs), the possible negative relationship between family, on the one hand, and size and performance, on the other hand is analyzed. First, the authors made a cluster analysis which distinguishes four groups attending the source of management, family next to external, and the generation, first against the rest. In addition, the authors contrast the existence of non‐linear adjustment through quadratic regressions.

Cluster analysis shows that the firms with family management in first generation are the ones with smaller size and worse performance. Regression analysis contrasts the negative relationship, but exclusively linear in nature. For all companies, regardless of the familiar character, the study confirms a negative relation of quadratic character. This paper clarifies the theories about the life cycle, so that they may be applicable to the family business. The companies must overcome the early stages, where the entrepreneurial impulse is key, to give way to more professionalized structures.

There are two fundamental contributions of this study. The first relates to the use of quadratic functions to model the relationship between family management and size and performance. The second relates to the life cycle of the family business and the role played by the family management; for that end the authors compare companies of family management in first generation with other companies to see to what extent the decision to retain a smaller size to preserve the family character is intentional.

This paper presents a comparative analysis of artwork produced in the context of social movements waged by Mexicans and Chicanos (U.S. inhabitants of Mexican descent) during the two decades between the mid-1960s and the mid-1980s. Despite the fact that activists in these movements shared many elements of Mexican culture and history, were part of the same generation of radical social movements born in the 1960s, and experienced some significant interchange among movement participants from each side of the U.S.-Mexico border, an examination of movement art reveals significant differences in key elements of the movements’ collective identity and expression of political citizenship. Analysis of the artwork also highlights different aesthetic choices made by movement artists, particularly with regard to the deployment of formal elements associated with the “Mexican School” of art made famous by artists associated with the Mexican Revolution of the early 20th century. Variations in the representational strategies developed by movement artists reflect the distinct relationship of movement constituents in Mexico and the U.S. to each nation's prevailing regimes of accumulation and modes of regulation. The analysis is based on an examination of 374 pieces of art.

Purpose: This chapter explores the current hybridization between true crime and nonfiction investigative documentaries on Video on Demand (VOD) platforms. It would seem necessary to distinguish true crime productions from long-form journalistic documentaries in order to avoid confusion between different products that do not pursue the same ends, such as audiovisual products with highly emotive and engaging components versus a journalistic approach to the truth about what happened. Methodology/approach: The analysis is based on the specific theory of true crime developed by Punnett, who provides genuine narrative codes (Justice, Subversive, Geographic, Forensic, Vocative, and Folkloric) for true crime to distinguish it from the formal conventions and social objectives of journalistic documentaries. The case study (El crimen de Alcàsser) was selected because of its potential to drive a detailed and in-depth study on one of the most traumatic crimes in the country’s recent history: the kidnapping, rape, torture, and killing of three teenagers in 1992. Findings: Several scholars have identified journalistic elements in true crime productions in the digital context, adopted in an attempt to distance them from the true crime tradition of appealing to primitive instincts. Although it has been perceived also as a renewed formula for journalism to reach a wide audience and mainstream success, it banishes journalism from its origin and goals: to guarantee the citizenship’s right to be truly informed about crime. In this way, journalistic documentaries inspired by real crimes may play a crucial role in a democratic society, while true crime only exploits the empathy of viewers and places them in the active participation of determining the suspect-protagonist’s guilt as a mode of “clickable” entertainment in the digital culture. Research limitations: This is the first in a series of studies within a broader research project on true crime documentaries released on the VOD platforms in Spain. The findings are, in this case, preliminary. The analysis needs additional testing before its utility can be reasonably determined and a theory about true crime made in Spain could be developed. Originality: First, there is no specific research in the field of true crime in Spain, although crime stories already enjoyed a prominent place in Spain’s conventional TV programming. Second, the Punnett analysis model introduces an interesting way to complement existing theoretical references about the connections between true crime and journalism.

The purpose of this paper is to determine the importance that customers give to the origin attribute when selecting a financial entity compared to other features directly related to the service that these institutions provide. In addition, this study aims at analysing what level of brand origin provides a greater utility for customers in their preference structure: regional, national or foreign.

The technique of conjoint analysis is applied via a survey of 427 customers to determine customers’ preference structure when choosing a financial entity.

Of particular note among the main results is the great importance the respondents give to the origin of the entity, preferring regional over national or foreign institutions. The existence of three different segments of customers based on their preference structure is also a remarkable result.

Place-of-origin effect is not universal. Due to this fact, the results of the studies focussed on this research topic are difficult to extrapolate to other geographical areas.

The current situation in southern Europe financial sector obliges many small financial entities to undertake mergers in order to face the stability and solvency policies established by European Central Bank. In this sense, these institutions must decide whether or not to maintain their regional brand identity. The results of this study show the appropriateness of maintaining and communicating the regional origin of the entities. These findings will contribute to guiding decision making on brand management for financial entities.

To the best of the knowledge, there is a lack of research on the place-of-origin through different levels simultaneously. This paper provides a starting point for further research about this effect in the services sector.

The purpose of this paper is to study how variables such as the region’s overall image, the perceived quality of its financial entities, and consumer ethnocentrism affect the intention to choose regional banks. Special attention is paid to the moderating role played by familiarity.

A structural equation model was used with a survey of 427 bank customers.

The results show direct and indirect effects of regional image, perceived quality of regional banks and consumer ethnocentrism on the intention to choose regional banks. The moderating effect of familiarity is not confirmed.

The financial crisis experienced in southern European countries has forced them to carry out a restructuring of the banking sector based on mergers that provide greater solvency and stability. In Spain, this has meant small regional banks merging with each other to form larger national banks. This involves a loss of their regional identity and a change in their positioning to date. It is interesting to understand the value to customers of the regional attribute when choosing a bank and the possible consequences of merging with other banks.

Globalisation has made origin an attractive attribute that can be used to differentiate products. However, there are still gaps in this field, especially in relation to region-of-origin (ROO) and the influence of certain moderating variables on this effect. This paper sheds some light on the study of the ROO effect in the financial sector, a field that is still relatively unexplored in this context.

The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.

Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.

Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.

This study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.

The purpose of this paper is to analyze Spain’s success in developing mass tourism between 1950 and 1965.

This analysis will be carried out from a marketing point of view using the paradigm of the four Ps: product, price, promotion and place, but focusing on the product since, as will be seen, the three other variables had a much lesser impact at that early stage. The product, in holiday tourism, is the destination, a combination in which the main protagonist is the hotel. The authors will analyse the main characteristics of the tourist accommodation on offer in Majorca and Ibiza in two ways: by studying the general statistics on the one hand, and on the other, through the detailed description of two hotel projects focused on the same tourist market but conceptually very different. In the first, a British design from 1956, we see the seed of what could have been and was not. Spain could have been filled with enclave-type tourist destinations with little connection to the local economic network. The second hotel design, on the other hand, shows us the ideal establishment for the exploitation of mass tourism in open destinations.

In Spain, mass tourism was explosively successful because the local business community was able to offer a very attractive product.

The authors use the architectural designs of two hotels as the central axis of the description of the Spanish tourism product.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This study aims to identify how Spanish consumers’ extrinsic preferences for food have evolved by examining the extant literature on food preferences in Spain, focusing on food-related attributes and food-related values.

This study is based on a synthetic review of the extant academic literature on Spanish consumer preferences for food-related attributes and food-related values from the mid-20th to the 21st century. This study uses key economic and social milestones that are most likely to influence food value chain actors to show how consumer preferences have evolved over the study period.

Spanish consumer food attribute preferences expanded as the food sector of the nation continued to grow, and value preferences showed a similar pattern from the mid-20th to the 21st century. The drivers of these preferences were trust, lifestyle, education (campaigns), sociodemographic factors and purchasing power.

Evaluating the extant literature’s contribution to consumer preferences for food-related attributes and values is important because it can aid in understanding the hierarchy and variety of consumers’ food preferences as well as the factors that drive these preferences. To the best of the authors’ knowledge, this study is the first to explore how Spanish consumer preferences evolved between the mid-20th and 21st centuries.