Considering the key role that companies must play to achieve the Sustainable Development Goals (SDGs), this paper aims to analyze the effect of the presence of two types of institutional investors (governments and pension funds) in large companies' ownership structure on the alignment of their sustainability strategy towards the 2030 Agenda as well as the moderating effect that firm internationalization and industry's sensitivity to stakeholder pressures have on the influence of these two institutional investors on business commitment to the SDGs. For a sample of 4089 multinational companies from 2015 to 2018, the results show that institutional ownership does matter for business commitment to the SDGs, but in a different way depending on the type of investor. Specifically, ownership by government favors commitment to the SDGs, while ownership by pension funds has a negative impact, which is partially corrected in the case of globalized companies as well as in those firms belonging to industries, which are highly sensitive to stakeholder pressures. These findings seem to suggest that institutional investors' support the implementation of the SDGs by the companies in which they invest is mainly driven by corporate complexity.

La escasa presencia de mujeres directivas en la gran empresa española evidencia una fuerte segregación de género del mercado de trabajo, independiente del nivel formativo. El objetivo de este trabajo es proporcionar el perfil y estilos de dirección de las altas ejecutivas españolas, a partir de la realización de un cuestionario y de su tratamiento estadístico usando el análisis factorial. El marco teórico lo proporcionan la gestión de la diversidad y las teorías sobre paradigmas de liderazgo en la empresa. A la luz de las mismas se tratará de comprobar si existe congruencia entre el rol de género y el rol organizativo, para proponer un nuevo paradigma que minimice los efectos negativos de las posibles incongruencia

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( RESUMEN L AS re£ormas del Despotismo Ilustrado, características de la política española del siglo dieciocho, dieron lugar a la instauración de un rígido centralismo, provocando la homogeneización de la estructura política y administrativa de todos los reinos pertenecientes a la Corona española. Entre ellos se encontraba el virreinato de Nueva España, principal fuente de ingresos para la Corona. En el último tercio del siglo dieciocho se produjeron las grandes reformas fiscales del virreinato de Nueva España, consecuencia de la nueva política implantada por los Borbones. La principal actuación a este respecto fue incorporar a la gestión estatal directa los oficios públicos enajenados y las rentas arren-

Abstract. There are conflicting and even contradictory claims as to when exactly double entry bookkeeping arrived to New Spain as well as its diffusion during the colonial era. Although we fail to present evidence from Mexican private enterprise, we address the apparent contradictions while putting forward the idea that the history of "modern" accounting practice in Latin America should be framed by developments in its former colonial power. Our conclusion is that the history of Latin American accounting should be wary of extrapolating everyday practice by interpreting bibliographic material and proceed to pay greater attention to the appropriation of accounting technology through the examination of surviving company documents as well as informal educational practices amongst organizations based in Spain and its colonies.