Resumen

LOPES, Ilídio Tomás  y  SERRASQUEIRO, Rogério Marques. The influence of culture and transparency on global research and development intensity: An overview across Europe. Contad. Adm [online]. 2017, vol.62, n.4, pp.1408-1422. ISSN 0186-1042.  https://doi.org/10.1016/j.cya.2017.06.002.

Culture and transparency can be described as a set of beliefs, norms, and actions, which drive the human action into innovativeness. Over the centuries, those pillars have driven individuals, groups, organizations, and nations, into the most complex networking schemes. It seems now unquestionable that those beliefs and policies, affect both private and public organizations, driving them across innovation wages in a more incremental or radical way. The dependent variable in this research (R&D) embodies the disbursements in research and development, carried out by business enterprise and public sector, and by education institutions. Thus, this research aims to mainly explore the effect of culture and transparency, as drivers of business attractiveness, on global R&D intensity. Using information from 31 European countries over the period 2010-2014, total R&D expenditures were regressed against several variables such as the Hofstede's cultural dimensions, the public sector transparency index, and other aggregated variables. Most of the theoretical assumptions are now supported by our empirical outcomes. Culture and transparency can act as attractiveness drivers, for business sector organizations and for other private and public institutions, toward the implementation of knowledge transformation mechanisms and intellectual capital achievements.

Palabras llave : Knowledge; Innovation; Research and development; Culture; Transparency; Europe; M21; M40.

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