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During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. In this context, the purposes of this paper are, on the one hand, to present the main features of local financial reporting legal requirements, which are very close to the central state accounting regulations, as well as real accountability and quality of reported information. On the other hand, this paper looks for an analysis of the main differences and similarities of accounting regulation among Spanish regional governments, identifying practices and users' expectations, as the result of a survey developed by the authors.. Also presented are some proposals concerned with a possible harmonised accounting and reporting common framework, in order to maintain the traditional homogeneity that has characterised the past governmental accounting system in Spain.

The aim of this research is to analyze the territorialization strategy developed by the Spanish brewing company Cruzcampo through its campaign #ConMuchoAcento (#With a strong accent) launched in January 2021.

The work is framed within the case study methodology. Semiotics will be the discipline used to establish the set of cultural units or signs that the company puts into play in its campaign #ConMuchoAcento.

Cruzcampo beer makes use of place branding by highlighting the Andalusian accent as a way of creating a unique positioning strategy. By doing so, the brewing company faces the issue of being associated with the negative Andalusian stereotype, sometimes regarded as if it were uneducated and low class. The use of dialectic must be seen as a step further in place branding strategy since it brings locality to the commercial message.

The social effects of the cultural units brought into play by the #ConMuchoAcento campaign remain to be analyzed, that is, the political dimension of this exercise of signifying agency of Andalusian culture. In other words, it remains to be seen how the accent represents that romantic Andalusian ideal of “authenticity” as that form of subjectivity at the margins of the cultural and rational organization of modern global capitalism.

This study is one of the first to be conducted on the multi-award-winning #ConMuchoAcento campaign. Furthermore, it will analyze the place branding strategy carried out by the brand from a semiotic perspective.

The study aims to analyse whether the selected craft beers carry out sustainable practices, not only in production but also in promotion and distribution, highlighting territoriality and shared pride with their audience.

This article examines sustainable practices in craft beers through a qualitative analysis of 42 breweries in Spain. Territorial marketing and circular economy strategies are identified. The results show an increasing integration of sustainable practices and their impact on brand perception. This research contributes to the literature on sustainability in local industries and offers recommendations for small breweries seeking to differentiate themselves in competitive markets.

Key results show the integration of territoriality and sustainability elements in their marketing. Diverse sustainable practices are observed such as the installation of solar panels and the use of gas-powered vehicles. As for the advertising, and public relations strategy, it is noted that all the beers studied use these tools to be present at fairs, festivals, and events in their territories.

This study investigates the integration of sustainable practices in the craft beer industry in Spain, analysing a sample of 42 breweries. Qualitative methods are used to identify sustainability practices and the promotion of territorial branding strategies. Results indicate a correlation between brand identity and sustainability, with implications for the expansion of the circular economy model. It is suggested that small artisanal producers adopt territorial branding models to strengthen their sustainability and competitiveness.

The aim of this research is to carry out a bibliometric analysis of the academic literature indexed in the Core Collection of the Web of Science (WoS) on happiness management in companies during the period between 2000 and 2022. In particular, the variables used to keep the scientific production under study are as follows: (1) time evolution, (2) publication format, (3) categories, (4) authors, (5) institutions, (6) journals, (7) publishers and (8) countries.

To carry out the analysis, the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology is followed, using the WoS database for data collection and VosViewer to create the network maps.

The results show, among other aspects, the accelerated growth rate of the scientific production studied since 2017, the use of publications in articles as the main format for disseminating research results, the relevance of the business category as the area of study in which most of the scientific production examined falls as well as the predominant role of the publishers Emerald, Springer and Elsevier in the publication of scientific documents on the subject under analysis.

There are different reasons that justify the originality of the study. First, the research advances the understanding of the academic literature on happiness management at the corporate level. Second, to the best of the authors' knowledge, there are no previous bibliometric studies that have addressed this topic. Third, the research analyses the literature under analysis from the first record to the year 2022, assuming an update of the previous narrative and systematic reviews carried out on the subject studied.

This paper is a historical account of the process by which Michael Porter and INCAE Business School put together a regional competitiveness strategy for Central America that was officially adopted by the governments of five participating countries, and implemented through a series of Presidential Summits that occurred between 1995 and 1999. The paper provides a unique case study on the adoption of the concepts put forth by Porter in his book “The Competitive Advantage of Nations” (1990) at the highest level of government. The study arrives at a series of practical implications for policy makers that are particularly relevant for the implementation of supra-national regional strategies.

The authors conduct an extensive literature review of 190 policy papers produced by INCAE Business School, that are used to recreate the historical evolution of the regional competitiveness strategy. The effect of Porter’s intervention is also assessed by comparing the main economic indicators of each participating country with those of 2005-2010. One of the authors was the main protagonist in the successful implementation of the strategy, and the paper relies partially on his accounts of events.

This study describes how economic policy in Central America was profoundly influenced by Michael Porter’s thinking in the second half of the 1990s. These policy changes promoted international competition of Central American clusters and firms, and opened the region for international investment and tourism. The region experienced important increases in its economic integration, its international trade, foreign direct investment and tourist arrivals. Gross domestic product growth was accelerated in Honduras and Nicaragua.

Like all case studies, this study has limits related to the generalizability of its conclusions. Additionally, it is not possible to determine the precise nature of the relation between the implementation of the regional economic strategy, and the impact on economic growth, integration, FDI attraction and exports.

The paper has several practical implications that relate to the design of regional economic strategies. First, it identifies policy areas that are more effective as part of regional strategies, and distinguishes them from those that should be resolved at the national level. Second, it suggests a process that can facilitate execution. Finally, it provides an example of the coordinating role that can be assumed by an academic institution such as INCAE.

The Central American Competitiveness Initiative provides a unique setting to study the implementation of competitiveness policy for several reasons. First, in all countries in Central America, Michael Porter’s diamond framework (1990) and cluster theory were officially adopted at the highest level of government. Second, in addition to their individual competitiveness strategies, all countries adopted a regional strategy for cooperation and economic integration. Finally, the Central American Competitiveness Initiative was founded on one of the first competitiveness think tanks of the world.