Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.

This article analyses the state of the art of podcasting in the new digital landscape as well as the structures, editorial strategies, and business models of native podcasts launched in Latin America over the last few years. To this end, a multiple case study has been made to examine the way new digital outlets are using audio content. This qualitative research is made up of a variety of approaches, such as interviews, online surveys of podcasters, as well as the collection and analysis of secondary data. A specific aim of this comparative study was to include a sample of podcasts produced by thirteen emerging media platforms from eight countries registered in the directory of digital natives conducted by SembraMedia (https://www.sembramedia.org). This is a nonprofit organization dedicated to increasing the diversity and quality of Spanish language content by helping digital media entrepreneurs become more sustainable and successful. Results of this exploratory study reveal that native podcasting in Spanish is still expanding and that where the new media are small in scale, they are more oriented to the full exploitation of the narrative and innovative possibilities of this audio format and do not have responding to their target audiences’ needs as their main priority. These new media are finding different ways to become monetised (mainly content production for clients, sponsored content, sponsorship, consulting services, and advertising) and to make a profit.

Introducción: La información de proximidad se perfila como un elemento político central en la construcción de comunidades locales en la Red. En un contexto hiperconectado, queremos conceptualizar una modalidad de servicio público: el periodismo “localizado”. Metodología: En este artículo se emplea la estrategia de investigación del estudio de casos para valorar la “localización” informativa de la Unión Europea en tres cibermedios locales de diferentes países: Berliner Zeitung, This is Local London y Sevilla Actualidad. Esta aproximación empírica mediante el análisis de casos sirve para enmarcar una revisión crítica de la literatura sobre información local. Resultados y discusión: Se aprecia superficialidad y falta de lenguajes digitales en los ejemplos. Esto puede ser contrarrestado con una información sencilla y práctica, como refleja el texto de This is Local London sobre el cambio de hora europeo. La información “localizada” requiere vocación utilitarista y nuevas fórmulas que conecten más con la audiencia, como las narrativas transmedia.

The influence of gender on the entrepreneurial intentions of journalism students

La metodología mixta de investigación aplicada a la perspectiva de género en la prensa escrita