ZenTra Working Paper Series in Transnational Studies最新文献

How Dimensions of National Culture and Institutional Characteristics Influence Sovereign Rating Migration Dynamics 国家文化和制度特征如何影响主权评级迁移动态

ZenTra Working Paper Series in Transnational Studies Pub Date : 2014-11-13 DOI: 10.2139/ssrn.2523889

Huong Dang

引用次数: 0

Economic Effects of Domestic and Neighbouring Countries’ Cultural Diversity 国内和邻国文化多样性的经济效应

ZenTra Working Paper Series in Transnational Studies Pub Date : 2013-04-23 DOI: 10.2139/ssrn.2255492

Erkan Gören

引用次数: 21

Accounting Firms: Global Spread with Limited Transnationalization 会计师事务所:跨国化有限的全球扩张

ZenTra Working Paper Series in Transnational Studies Pub Date : 2012-12-18 DOI: 10.2139/ssrn.2190836

Jochen Zimmermann, Jan-Christoph Volckmer

{"title":"Accounting Firms: Global Spread with Limited Transnationalization","authors":"Jochen Zimmermann, Jan-Christoph Volckmer","doi":"10.2139/ssrn.2190836","DOIUrl":"https://doi.org/10.2139/ssrn.2190836","url":null,"abstract":"As financial markets have increasingly globalised, the regulatory framework is still nationally fragmented. One core regulatory element is the provision of assurance services by accounting firms. The Big 4 - the leading international providers of audit services Ð are not as international as are accounting standards or their clients. The paper traces three facets of the transnationalization of accounting firms: explanations for internationalization rooted in the theory of the firm, their modes of internal organization and limits to further transnationalization. Accounting firms are professional service firms with low fixed and high intangible assets. This limits the theories that can explain the internationalization of firms. We examine which theories are the most promising to explain the internationalization of the Big 4. Regarding their internal structures, our empirical analysis suggests that Big 4 accounting firms aspire to develop an integrated network structure which is known from the transnational corporation of the Bartlett and Ghoshal typology. This becomes particularly manifest in international staff exchange. Accounting firms are also deeply embedded in the regulatory framework. Its national fragmentation sets limits to further globalisation of assurance services.","PeriodicalId":202735,"journal":{"name":"ZenTra Working Paper Series in Transnational Studies","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116477998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Assets or Liabilities of Foreignness? On the Role of TNCs in International Business 外国的资产还是负债?论跨国公司在国际商务中的作用

ZenTra Working Paper Series in Transnational Studies Pub Date : 2012-11-29 DOI: 10.2139/ssrn.2182591

Jörg Freiling, Sven M. Laudien

{"title":"Assets or Liabilities of Foreignness? On the Role of TNCs in International Business","authors":"Jörg Freiling, Sven M. Laudien","doi":"10.2139/ssrn.2182591","DOIUrl":"https://doi.org/10.2139/ssrn.2182591","url":null,"abstract":"Cross‐border activities of firms are said to be risky and complicated due to so‐called ‘liabilities of foreignness’ (LOF) (Zaheer & Mosakowski 1997; Zaheer 1995). These LOF are difficulties firms in general have to face when acting in environments they are not familiar with. The existence of LOF seems to delimit the scope of action of firms by triggering a need to adapt to the foreign business environment. Focusing on transnational companies (TNCs) – a specific firm type in international business that is a kind of ‘footloose’ and not deeply embedded in its country of origin (Bartlett & Ghoshal 1989) – it is necessary to understand the influence LOF have on business operations in detail as TNCs face LOF in every business environment they enter. Although we acknowledge the existence of LOF and their influence on TNC business operations, we argue that TNCs are by owning ‘assets of foreignness’ (AOF) (Nachum, 2010) able to overcome the barriers set by LOF. We rely on the competence‐based theory of the firm (CbTF) (Freiling et al. 2008; Foss & Ishikawa 2007) as frame of reference and ask: What kinds of AOF do TNCs own and how far do these assets enable TNCs to overcome LOF? Against this background we identify first causalities that determine the TNC scope of action. Our paper contributes to research by challenging the adaption logic that is very often broadcasted in discussions on reasonable ways companies should react to LOF. It advances research by giving reasons why TNCs may be able to outperform local companies in their local home markets.","PeriodicalId":202735,"journal":{"name":"ZenTra Working Paper Series in Transnational Studies","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125158385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1