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The paper aims to analyze the contradiction between green consumers' behavior and green technology foods offered to them. An analysis of papers from different authors showed that green consumers are willing to make conscious food consumption. However, factors like price, knowledge about the green cause, consumer income, reference groups, shopping convenience, and food availability influence their final consumption. Collective intelligence is a solution for green consumers to make better decisions: it also involves challenges, ethical considerations, and avoiding political influences on shared information. In conclusion, governments and food producers must do a lot to ensure green consumers have enough tools to make informed and sustainable alimentary decisions.

Employee wellbeing is a crucial challenge in many organisations in South Africa and abroad. Interventions at a management level are vital to ensure that organisations do not lose quality employees due to poor employee well-being. Therefore, the paper assessed the strategies that can be used to enhance the well-being of academics in an institution of higher learning in South Africa. The paper employed a qualitative approach to collect data from the Management Committee (MANCO) at the Durban University of Technology in Durban, South Africa. Purposive sampling was be used to collect data directly from the MANCO. All data are analyzed using Nvivo. Findings from the study revealed that leadership plays a pivotal role in the well-being of employees. The findings of the paper can assist the management of the university with solutions related to the turnover of academics and will also be a wake-up call to other universities on the subject matter.

Graduate education plays a role in improving the scope for employability of graduates. It empowers them with specialized skills, advanced knowledge, and critical thinking, which increases the scope for their employability. However, in the case of Saudi Arabia, it has been reported that there is widespread unemployment in the country. Though the Saudi Arabian government has initiated measures to nurture development in education through their ‘Saudi Vision 2030’ program, a gap exists. There are strong indictors which point at a mismatch of knowledge and skills possessed by graduates in Saudi, and the requirements of the labour market. Therefore, this paper examines the apparent gap between academia and employers in terms of employability, while focusing on whether graduate students have the same set of skills that employers require. Using a review method, information was derived from secondary sources, mainly from papers having examined the same topic previously. From the findings, academia believed that the educational system needed an overhaul and economic diversification, with the creation of new employment opportunities. Though employers believed that Saudi graduates lacked soft skills impacting their employability. It was concluded that a collaboration between students and employers was required, where employers could offer inputs supporting graduate employability.

Objective: Entrepreneurs are responsible for innovation, but they do not act in the vacuum, the greater the support for their action, the improve the chances of success. Startups - technology-based companies with high potential for growth and impact - are associated with the existence of entrepreneurial ecosystems that facilitate entrepreneurial action. This paper goal is to provide evidence that help to explain why startups fail in an emerging entrepreneurial ecosystem. Method: We perform exploratory research in which entrepreneurs whose startups failed in the emerging entrepreneurial ecosystem of Porto Alegre, Brazil, were interviewed. We complement the analysis with the collection of secondary data. Results: Building on Isenberg’s (2011) six domains, we generate ideas on how each of them in emergent entrepreneurial ecosystem may influence startup mortality. Our results indicate that emerging entrepreneurial ecosystem could be much better in avoiding the premature failure of startups. Policy and Finance are the most problematic domains, while culture, support, and markets are the three middle-ground dimensions. These last three need improvement, but they are not as critical as the first two. Contributions: This paper contributes to the entrepreneurial ecosystems literature by exploring how emergent ecosystems contribute for discontinuity of promising startups. Originality: Besides entrepreneurial mistakes, problems that are out of the entrepreneur control can also cause a venture's death (Cardon et al., 2011). Building on this, we use Isenberg's (2010; 2011) model for understanding the influence of the entrepreneurial ecosystem on the circumstances that entrepreneurs faced that determined their startup failure (Jenkins & McKelvie, 2016). Social Contributions: by better understanding why startups fail in emerging entrepreneurial ecosystems, we support policymakers in their focus on possible improvements of the features that seem most relevant to entrepreneurs. The public agents can then work to provide a better environment for future entrepreneurial endeavors.

Objective: The objective of this paper was to analyze the bidirectional relationship between financial development and economic growth for a dataset of Latin American and Asian developing countries between 2001 and 2019. Method: This research employed an empirical approach to analyze the statistical relationship between financial development and economic growth, by presenting an estimation of a system of simultaneous equations for a panel of Asian and Latin American countries using 3SLS. Main Results: The results presented in this research provided evidence that financial development does not appear to have a significant impact on economic growth, although growth appears to have a significant and positive influence on financial development. Moreover, the results also suggested that regulatory quality and domestic credit directed to the private sector have a positive effect on economic growth, while urbanization and education showed a negative influence on growth. The estimated model also indicated that urbanization has a positive influence on financial development while foreign direct investment presented a negative effect on the development of the financial sector. Relevance / Originality: Most of the research agenda on the topic of finance and growth has focused on identifying correlation or causality between these variables, with little attention given to the simultaneous relationship between them. This is still a clear gap in economic literature. Following this premise, the objective of this paper was to analyze the bidirectional relationship between financial development and growth by estimating a system of simultaneous equations using the Zellner and Theil’s (1962) 3SLS methodology. In this sense, the main contribution will be given empirically, based on data and analysis from emerging countries in Latin America and Asia. The fact that financial development has an influence on growth and growth plays a role on the development of the financial sector indicates a simultaneous relationship between these variables. Another relevant contribution is to update the debate on financial systems and economic development for emerging countries, highlighting institutional aspects and financial cycles. Theoretical / Methodological Contributions: The main contribution of this study is in the empirical strategy, whose results dialogue with part of the literature on the financial system and development presented along the text. That is, this research explored the statistical relationship between economic development and financial development for a sample composed by twenty-two Asian and Latin American emerging countries, using a simultaneous equations model.

Recently, the use of machine learning (ML) in scientific disciplines has experienced an unprecedented increase. Finance has not been an exception. Several works have been published in recent years using ml techniques. However, one of the topics with the least number of developed papers is volatility in this context. Nevertheless, the data analyzed here suggest changes regarding this issue. Data obtained from the Web of Science database show that between 2001 and 2010 there were 33 published papers associated with this topic. Surprisingly, between 2019 and 2023, 189 manuscripts have been published related to this topic. The purpose of this work is to review the works related to the applications of ml in volatility. For this, a classification of the main proposals on this topic is proposed following a narrative methodology, accompanied by a statistical and bibliometric analysis in which novel techniques such as K-means were used. The results are suggestive. Although most papers focus on volatility prediction through neural networks and support vector machines, there is a lack of studies related to volatility transmission, calibration of volatility surfaces, and corporate finance. Moreover, the obtained results indicate that there is a gap in the production of works related to these topics in finance and economics specialized journals.

Objective: This paper aimed to provide a systematic review of brand identity and understand how literature streams impact the current brand identity frameworks. Method: There are few systematic reviews about this salient topic, and the existing ones have not analyzed how the research in brand identity has evolved in the last 30 years, what have been the leading research streams and gaps, and which future avenues of study could be pursued. To fill this gap, this paper analyzed 67 articles published in 24 leading academic journals (Academic Journal Guide grades 3, 4, and 4*) between 1990 and 2021. Main Results: Five key research streams were identified: brand identity frameworks; consumer behavior; corporate branding; visual brand identity; co-creation. Despite the impressive progress made over the last 30 years, our review points out what we defined as a “middle-age brand identity crisis”, since there is still no convergence among scholars about what brand identity is and what would be its main components. Also, the current research streams uncover concepts and ideas that were not previously included in brand identity frameworks. Relevance / Originality: This study performed a comprehensive systematic analysis of the brand identity literature, highlighting essential recent research not considered by the current brand identity frameworks and connecting it to branding constructs. We also identified that there is still a lack of consensus regarding the brand identity components and dimensions. Theoretical / Methodological Contributions: This paper contributes to the literature by presenting a new framework to shed light on the interactions of brand identity with other branding constructs, proposing that brand identity has a core (brand essence) and extended identity (composed of personality, relationship, symbology, and cultural expressions). A new brand identity taxonomy is also proposed, with complexity and tangibility as its dimensions.

Entrepreneurship has increasingly captured policymaker’s attention due to the need to promote economic development and job creation. Among the drivers of entrepreneurship, entrepreneurial education is of particular significance. This paper reviews entrepreneurship education from a research and practice perspective. Firstly, a discussion is held as to whether entrepreneurial talent is born or bred. Secondly, the different approaches to entrepreneurship education are revised, specifying their distinctive characteristics. This is followed by a review of research on the potential of entrepreneurship education to awaken individuals’ entrepreneurial intentions. Finally, a series of practical considerations aimed at improving entrepreneurship education programs are proposed. Ultimately, this paper contextualizes entrepreneurship education, advocating its relevance in the promotion of entrepreneurial activity.

Founder-entrepreneurs in SMEs tend to have an active role in shaping the business and the direction and management of their innovation strategies. During COVID-19, their understanding of risks and approach towards decision making has become very crucial as the market sensitivity changed drastically with various levels of challenges such as travel restrictions, national lockdown, reduced market demand and operational uncertainty. So far, there are very limited studies on the role of the founder-entrepreneurs from Chinese high-tech software SMEs in managing the business risks from the pandemic. This paper will address some of these gaps by presenting case studies of 9 successful high-tech software SMEs in China and discuss how their founder-entrepreneurs have engaged with the market, identified COVID-19 related risks and how they have made critical decisions to survive and explore new market opportunities for growth. As part of a longitudinal study, in-depth interviews were conducted with the founder-entrepreneurs at various stages of the pandemic to explore their progress with the business operation and management. The paper will discuss the role of the founder-entrepreneurs from SMEs in risk analysis and decision-making. It makes an important contribution to the growing literature on Chinese SMEs, and COVID-19.

This paper suggests a theoretical model, in which the manager's tenure and the dispersion of competitive intelligence have effects on sales efficiency. The dispersion of competitive intelligence consists of how much variation there is in the knowledge and the manager's tenure means the time that the manager is working in the firm. The paper brings the following contributions: first, by the theoretical model of competitive intelligence, the greater the dispersion of competitive intelligence, the lower the sales efficiency at individual level. Second, the greater the manager experience, the better the direct relationship between competitive intelligence and efficiency. Opportunities for future research are suggested.

El presente artículo interpreta teóricamente cómo la competencia real capitalista internacional presiona a que en las sociedades periféricas los balances comerciales dependan de ventajas absolutas de costo basadas en una sobreexplotación laboral-natural, lo que crea dinámicas cíclicas en dichas sociedades. Para reforzar tal interpretación, el artículo toma como caso de estudio al capitalismo periférico ecuatoriano, sobre el que se presentan tendencias histórico-cíclicas de mediano y largo plazo, ejemplos de actividades económicas que al parecer sustentan sus superávits comerciales desde la sobreexplotación laboral-natural, y evidencia estadística de tendencias cíclicas de corto plazo a nivel sectorial, estimando un modelo PVAR sobre un panel de datos compuesto por 43 actividades económicas observadas en el período 2007-2016. Todos los resultados empíricos muestran la importancia de las ventajas absolutas de costo basadas en la sobreexplotación sobre los balances comerciales y el surgimiento de ciclos que refuerzan la condición dependiente del capitalismo ecuatoriano. || This paper theoretically interprets how international real capitalist competition pressures trade balances of the peripheral countries to depend on absolute cost advantages based on the super-exploitation of labor power and nature; dependence which creates cyclical dynamics within those countries. To reinforce such an interpretation, the paper takes as a study case the Ecuadorian peripheral capitalism, about which some historical-cyclical trends are presented as well as some examples of economic activities that seem to obtain their trade surplus through super-exploitation. Also, the paper estimates a PVAR model over a panel data of 43 economic activities observed during the period 2007-2016; from that estimation, it is found evidence of short-run cyclical dynamics among Ecuadorian economic activities. All the empirical results evidence the importance of the absolute cost advantages gained through super-exploitation of labor power and nature on the determination of trade balances and on the rise of cycles that reinforce the dependent condition of Ecuadorian capitalism.

Abstract This paper aims to analyze the role of social protection structures in the economic integration of refugees. While most of the literature on economic integration focuses on refugee access to formal workforce, this paper explores the importance of social protection in the integration process and how it paves the way for greater economic integration. This paper investigates both formal social protection structures and informal ties within immigrant communities that help refugees obtain a basic income while they are in the process of integration. Brazil has no national program for economic integration of refugees and, in terms of social protection structures, they are recipients of the same social assistance programs that are offered to the low-income population. By looking at a conditional cash transfer program, Bolsa Família, and analyzing the access and outcomes of this program for Syrian refugees in the city of São Paulo, this paper shows the limitations of providing these programs to refugees without considering their specificities. In conclusion, for a stronger economic integration, formal structures of social protection need to be more efficient and better address refugees’ needs. In order to conduct this work, I used academic and news articles, and interviewed members from the government and civil society organizations who work with refugee integration.

Globally, micro and small businesses require finance to support their business activities. Most of them have low profits because of the lack of support from the formal financial system. Micro and small businesses in developing countries have a dire need for financing start-ups and existing business operations. The lack of support from the formal financial system and the government forces them to explore other financial support mechanisms, making it important to investigate alternative financial channels. This paper investigates whether informal finance matters for micro and small businesses. We used a systematic literature review to answer the predetermined research question. Thirty (30) primary studies were surveyed to establish the importance of informal finance for micro and small businesses. The findings show that informal finance is a workable alternative for micro and small businesses. It supports business start-ups, existing businesses and enhances business growth, business owners’ livelihoods and livelihoods in their communities. Informal finance models can be improved to work as small business promotion tools. The original value of the paper is based on the use of a systematic literature review to assess whether informal finance matters for micro and small businesses and connect theories with emerging themes. It further contributes to the debates on the importance of informal finance and contributes to future lines of research on informal finance.

Latin America is the natural extension of the “Maritime Silk Road” and its exchanges and cooperation with China have become increasingly frequent in recent years. Under the current globale conomic backdrop, e-commerce as an emerging industry is gaining momentum and playing a bigger role in international cooperation. The Belt and Road top-level design features policy coordination, unimpededtrade, facilities connectivity and people-to-people bond respectively, which play a guiding role in China-LAC cooperation. Coupled with the status quo, the paper will mainly focus on these four sections so as to better analyze the China-LAC cooperation in Silk-Road E-commerce. This paper intends to analyze China-LAC e-commerce cooperation in fields of policy, trade, facilities, and people-to-people contact and study in which areas still remain room for bilateral cooperation and how can both sides better achieve win-win results under the framework of China’s “Belt and Road Initiative”.

This paper investigates factors that motivate entrepreneurs to completely operate within informality and the drivers of formal companies to underreport revenues. In particular, this work identifies and organizes the determinants of firm informality through a systematic literature review in Scopus and Web of Science databases. The article presents several contributions. First, it examines the two main frameworks of informality (structuralist/exclusion and legalistic/exit dimensions) and links this with the different roles of unregistered firms in economic development (survival, De Soto, and parasite views). It also studies the theoretical basis of informality, including economic, institutional, psychological, and sociological aspects. Second, the paper summarizes business informality determinants based on studies with different methodological approaches (macro, microeconomic), contexts (developed, emerging, transition economies), and periods (1983-2018). Our results show that firm informality is mostly addressed in the examined literature as a decision or voluntary choice by companies and entrepreneurs (legalistic vision). Third, the article proposes an integral theoretical model, according to which the firm informality level is determined by structural elements (company and entrepreneur’s characteristics) and environmental factors (corruption, bureaucracy, taxes, etc.). The analysis is relevant for researchers studying this subject and for policymakers as well.

This paper was developed to analyze the level of implementation of intellectual property management processes in Higher Education Institutions (HEI). Intellectual Property management processes in the public sector have been reduced, at least in understanding the concept, to the processes of protecting and maintaining intellectual property titles; however, it is a more extensive process than conceptualized. In this sense, Martinez et al. (2018) generated a methodology involving 19 indicators (processes) of intellectual property management implemented during the R&D&I process. These indicators were used to measure their implementation in Mexican public sector HEIs with information from the transparency portal. The research shows the importance of generating multidisciplinary groups in R&D&I processes, enhancing the financial redundancy of research investment.

The social phenomena of poverty and social exclusion are widely studied by various disciplines. The COVID-19 pandemic has highlighted both social problems, due to the strong impact that the health situation has had on economies and their populations. Studies before and after the pandemic have shown some confusion in the treatment of the terms of poverty and social exclusion. However, these are not synonymous but refer to different social problems, with different characteristics and consequences for the society that suffers from them. This paper presents a theoretical discussion on poverty and social exclusion and, in turn, due to their shared origin, tries to measure the multidimensional deprivations in Argentina before and after the measure of Preventive and Compulsory Social Isolation established in the framework of the health crisis. To fulfill the objective, an exhaustive conceptual-theoretical review is outlined and the aggregate multidimensional deprivation indicator proposed by Ibáñez Martín (2018) is estimated for the years 2019 and 2021. The preliminary results allow us to argue that the COVID-19 pandemic has exacerbated deprivation situations in Argentina in multiple spheres. In turn, this crisis has deepened the differences between social groups with relations of domination.

This paper aims to propose an integrative framework that synthesizes the literature on collaborative value creation between nonprofit and business organizations. A systematic literature review was conducted of 41 papers. We analyzed the content of the papers quantitatively to present an overview. We also provided a qualitative analysis with the aim of identifying those attributes that influence collaborative value creation. The proposed integrative framework was based on the main findings, and the attributes and sub-attributes for value creation were presented. The framework extends the study on collaborative value creation, and provides the context (countries and businesses) and the main theories found in the literature. There is a lack of studies of emerging economies that adopt relevant theories (such as the relational view) and quantitative methods. Studies that address the environmental and economic impacts of partnerships and analyze the relationship between attributes and their influence on value creation are also scarce. Thus, a research agenda was proposed encompassing such aspects.

The call for papers for this Special Forum resulted in a very competitive selection of 37 being submitted. After several rounds of blind review, six papers were selected for this Special Forum. They clearly illustrate the challenges of carrying out research into sustainable operations and food waste reduction. They examine a variety of units of analysis and theories, which are embedded in different geographical contexts, and use a variety of analytical methods. What they all have in common is that they reveal just how applicable research aimed at finding solutions for reducing food waste is. In this Introductory article, we summarize the contributions of each of these six papers to the literature.

The main purpose of this paper is to analyze the contributions of elements of resilience (EoRs) to food waste reduction practices (FWRP) and to deal with causes of food waste (FWC). Based on a systematic literature review, a content analysis process was carried out with 143 relevant papers. Three main EoRs were identified: knowledge management, collaboration and flexibility. Financial health and redundancy are factors which can increase food waste (FW). The ability to anticipate is the most important practice to develop. This paper is the first attempt to establish the role of EoRs in tackling food waste management, and to propose new avenues of research.

The main purpose of this paper is to analyze the contributions of elements of resilience (EoRs) to food waste reduction practices (FWRP) and to deal with causes of food waste (FWC). Based on a systematic literature review, a content analysis process was carried out with 143 relevant papers. Three main EoRs were identified: knowledge management, collaboration and flexibility. Financial health and redundancy are factors which can increase food waste (FW). The ability to anticipate is the most important practice to develop. This paper is the first attempt to establish the role of EoRs in tackling food waste management, and to propose new avenues of research.

This paper presents a comparative analysis between Nova Lima, Minas Gerais, Brazil, and Lafayette, Louisiana, United States. These two cities share a strong historical connection with extractive industries and are experiencing dynamics of reconfiguration of their economic functions towards a digital economy. Nova Lima has a rich mining heritage, while Lafayette is known for its oil and gas sector. The study examines the sociocultural and symbolic capitals of these spaces, aiming to identify relevant assets for the creation and support of environments conducive to digital economy activities. Using Bourdieu’s theory of practice, the article offers valuable insights into strategies that could be employed by Nova Lima and Lafayette to position themselves as attractive hubs for investments and ventures in the context of the fourth industrial revolution. In this regard, the unique economic, historical, and sociodemographic contexts of the two cities and their implications on the ongoing transformation dynamics are analyzed. Furthermore, the sociocultural and symbolic capitals present in Nova Lima and Lafayette are investigated, highlighting possibilities for their unique application in fostering new businesses and ventures. To this end, a comparative qualitative research approach was used, developed through the case study method. The collected data, through documentary analysis, on-site visits, and semi-structured and in-depth interviews, were subsequently subjected to content analysis by category. The comparative analysis aims to provide contributions to policymakers, urban planners, entrepreneurs, and business leaders of spaces facing the challenges of economic transformation for business environment of the digital era.

This paper provides a retrospective analysis of the impact of trust in institutions in Brazil during the initial wave of Covid-19 on distress symptoms. Capturing data from 571 respondents across all five Brazilian regions during the crucial period of April-May 2021, the study examines the relationship between institutional trust and public health outcomes at the pandemic's onset. Our findings reveal four distinct trust-based groups, reflecting the multifaceted nature of trust amidst the political and misinformation crisis of the time. Notably, our data contradicts the expected norm: the group with the lowest trust in institutions reported fewer distress symptoms, a paradox possibly rooted in a negationist attitude linked to anti-establishment sentiments and the misinformation crisis. In a contemporary context, this study provides historical insights into the dynamics of the pandemic's early days and also offers a reflection point for understanding the long-term implications of institutional trust on public health, especially in times of crisis.

This paper provides a comprehensive analysis of the factors impacting entrepreneurial intentions, behaviors, innovations, and senses of self-efficacy in the digital entrepreneurial ecosystem in the Kingdom of Saudi Arabia. Through illuminating the roles of ecosystem, entrepreneurial intention, innovation, and education, the study aspires to provide insights into the distinctive dynamics of digital entrepreneurship in this geographical setting. The study makes use of both qualitative in-depth interviews with subject matter experts and quantitative statistical analysis of survey responses. The Saudi digital entrepreneur ecosystem is explored qualitatively through 15 in-depth interviews with industry experts, and quantitatively with 248 survey responses that allow for hypothesis testing using structural equation modeling. The quantitative data in this study was analyzed using PLS-SEM. The results emphasize the mediating roles of entrepreneurial ambition and innovation, highlighting the key significance of the digital entrepreneurial ecosystem in driving entrepreneur behavior. Entrepreneurial education emerges as a powerful element, acting as both a moderator in shaping entrepreneurial success. The research provides useful information about the unique characteristics of digital entrepreneurship in Saudi Arabia.

Objective: The paper reviews and systematizes the metrics proposed in the literature for measuring the different elements of entrepreneurial ecosystems and covers the challenges of measuring ecosystems at the regional level and the Brazilian case. Method: A literature review of the metrics proposed for Entrepreneurship Ecosystems and descriptive statistics to systematize the indicators found in the review. Results: There is still no uniformity in the proposal of metrics. Most of them have a national approach and are related to the dimensions of Public policy & Regulation, Culture, and Human capital. The effort to apply theory to the Brazilian case is still incipient, and it is necessary to create adequate metrics for the national context. Theoretical/methodological contributions: The article enriches the discourse on measuring entrepreneurial ecosystems by shedding light on a variety of methodologies, identifying gaps, highlighting the necessity for subnational indicators, and exploring their implications within the Brazilian context. Relevance/Originality: While the concept of EE and its measuring methods hold significant potential for orienting public policies, they remain underexplored in the Brazilian academic community. This article aims to bridge this gap and underscore the promising nature of this research area.

The call for papers for this Special Forum resulted in a very competitive selection of 37 being submitted. After several rounds of blind review, six papers were selected for this Special Forum. They clearly illustrate the challenges of carrying out research into sustainable operations and food waste reduction. They examine a variety of units of analysis and theories, which are embedded in different geographical contexts, and use a variety of analytical methods. What they all have in common is that they reveal just how applicable research aimed at finding solutions for reducing food waste is. In this introductory article, we summarize the contributions of each of these six papers to the literature.

Workforce agility has been described as a management strategy that allows companies to respond quickly and effectively to threats and opportunities arising from a competitive and unstable business environment. In the current literature, there is still a lack of efforts to systematically review the state of the art on this subject. The aim of this paper is to address this gap by studying the academic progress on workforce agility. A systematic literature review was carried out to analyze the academic articles within the workforce agility topic that were published online until the end of June 2020 in three electronic databases: Web of Science (WoS), Scopus, and Science Direct. The bibliometric indicators present how the field has developed and which actors (authors, institutions, countries, journals) are the most relevant. Regarding the conceptual aspects, the findings allowed us to identify that an agile workforce consists of four interrelated and interdependent dimensions: proactivity, flexibility and adaptability, resilience, and competence. These attributes can be promoted through strategies related to i) learning and training, ii) forms of work organization, iii) human resource management; and iv) culture and organizational structure. Our findings also allowed us to propose an agenda for future studies on workforce agility and other related topics. This paper contributes by promoting a debate on a subject still incipient in the literature, especially in Latin America, and by highlighting the potential competitive advantage associated with workforce agility for companies.

This paper discusses an Academic Service Learning (ASL) approach as a teaching method to combine meaningful service to the community and core academic requirements for learning accounting. The Academic Service-Learning approach offers an opportunity for the students to enhance what they are learning in the classroom and combine it with the benefit of providing a service to the community. This study shows how service learning offers a unique opportunity to bridge the gap between academic accounting core curriculum requirements and the need of society to have individuals willing to give their time and effort to benefit others in need. This article aims to understand the benefits of High-Impact practices (HIPs) for students in the classroom, particularly, using Academic Service-Learning as a pedagogical tool. The goal is to understand the benefits of using a Service-Learning approach to teach accounting. As part of the course learning requirement, students engaged in a project whereby a not-for-profit organization's income statement was forecasted and evaluated using a vertical analysis. A post-survey was administered, which focused on how the Service-Learning project helped the students connect what they were learning in class with the actual accounting practice meaningfully.

Objective: The aim of this study was to analyze the differences related to work values and attitudes toward the technology of Generation Z in Brazil and Germany. Method: The proposed hypotheses were tested in a survey of 122 Brazilian and German participants. The data were analyzed using t-test and logistic regression models. Main Results: The results present differences between Brazilian and German Generation Z, challenging the literature that analyzes Generation Z as a global generation and reinforcing cultural differences between nationalities. The Brazilian sample presents more instrumental and prestige work values and is more positive and less negative regarding technology than the German sample. Relevance/Originality: The paper’s contribution provides evidence of Generation Z’s differences according to nationalities relevant to shaping their relationship with work and technology. The analysis of both constructs is interesting nowadays because of their interrelationship and the current changes in global work boundaries. Theoretical/Methodological Contributions: The literature predominantly presents that Generation Z is a global generation. Comparing participants from two countries with different levels of development provides an insight into their differences regarding work values and attitudes, which can be valuable for business management literature. Practical/Social Contributions: Recommendations for businesses are provided to improve attraction and retention strategies to tackle the shortage of skilled workers. This implies management strategies for firms with multicultural teams.

Objective: The aim of this study was to analyze the differences related to work values and attitudes toward the technology of Generation Z in Brazil and Germany. Method: The proposed hypotheses were tested in a survey of 122 Brazilian and German participants. The data were analyzed using t-test and logistic regression models. Main Results: The results present differences between Brazilian and German Generation Z, challenging the literature that analyzes Generation Z as a global generation and reinforcing cultural differences between nationalities. The Brazilian sample presents more instrumental and prestige work values and is more positive and less negative regarding technology than the German sample. Relevance/Originality: The paper’s contribution provides evidence of Generation Z’s differences according to nationalities relevant to shaping their relationship with work and technology. The analysis of both constructs is interesting nowadays because of their interrelationship and the current changes in global work boundaries. Theoretical/Methodological Contributions: The literature predominantly presents that Generation Z is a global generation. Comparing participants from two countries with different levels of development provides an insight into their differences regarding work values and attitudes, which can be valuable for business management literature. Practical/Social Contributions: Recommendations for businesses are provided to improve attraction and retention strategies to tackle the shortage of skilled workers. This implies management strategies for firms with multicultural teams.

This paper aims to examine how local firms can learn from the export activities of large multinational corporations (MNCs). Arguing that MNCs’ export activities could act as catalysts for local firms, allowing them to start exporting or intensify their export volume, we hypothesize that the size and extent of export spillovers depend on the linkage between local firms and MNCs, the geographical distance between them in the home country, and the foreign export market destination in terms of psychic distance from the home market. Using Swiss manufacturing firm-level data, we found support to this learning by exporting effect through which local firms benefit from the presence of MNCs’ exporter counterparts and the export activities of their upstream MNCs’ suppliers, with particular effects of the nature and the physical location of destinations. From these findings, several important academic and practical implications are exhibited and discussed

The purpose of this paper is to analyse the use of machine learning in smart manufacturing, describing techniques, technologies, industries, and purposes associated with industrial applications. We conducted a systematic literature review using Scopus, in which 26,032 documents were found. After applying quality criteria, 107 articles were analysed. The main findings show that machinery was the industry subsector with the major implementations regarding machine learning; process improvement is the main concern (interest) of all implementations; random forest was the most specific machine learning technique used; and diverse technologies associated with this context were identified such as: the industrial internet of things, digital twin, sensor technologies (soft, optical, barometric, ultrasonic), software technologies (Python, MATLAB, LabView, Google AutoML Platform) and equipment technologies (robotic, PLC, CNC). Most fault detection machine learning applications were focused on predictive maintenance, specifically in mechanical equipment (bearings, machines in general, and assembly lines). This study presents a novel taxonomy that identifies 85 specific machine-learning techniques used in smart manufacturing.

This paper argues that a hierarchical and traditional organizational structure is essential to maintain communication, achieve innovation, and cement the further development of an organization that has just faced a severe crisis. Through in-depth interviews with family business owners and managers who overcame the challenges of Hurricane María in Puerto Rico, the relevance of the traditional organizational structure as a best management practice in times of crisis is examined.

The need to integrate competences aligned with the Sustainable Development Goals (SDGs) into higher education curricula has gained considerable attention in recent years. While the literature shows an increase in research on this topic, there remains a scarcity of papers addressing effective strategies to foster students' environmental sustainability competencies and skills, through active pedagogical methods. A promising avenue to achieve this goal is the adoption of the Flipped Classroom methodology. This approach has proven its ability to guide students towards reflection and critical thinking, making it a good tool for promoting sustainability awareness. An experience of educational innovation is presented that develops SDG 12 "Guarantee sustainable consumption and production patterns", and SDG 9 "Industry, innovation and infrastructures", in the subject Production Management, with the aim of achieving the competence "environmental awareness". From the perspective of the students, an evaluation of the educational experience is presented. The results show the success of the Flipped Classroom methodology in providing students with a holistic understanding of the principles of sustainable development and their application through the SDGs within their academic trajectory. In particular, this approach provides them with the skills and aptitudes to promote sustainability.

This paper analyses the level of knowledge and engagement of the students of the Bachelor's Degree in Business Administration and Management (GADE) of the Faculty of Economics and Business (Gipuzkoa Section) of the University of the Basque Country (UPV/EHU) on the SDGs using Multiple Correspondence Analysis and Cluster Analysis. This analysis makes it possible to identify different patterns or profiles of student behavior in relation to sustainability. The results show the coexistence of four different patterns of behavior in relation to knowledge, perception, and commitment to the Sustainable Development Goals (SDGs) and sustainability among students. We identify a first group comprising 23.4% of students with low knowledge and high commitment to the SDGs; a second group that includes 30.4% of students with high knowledge of and commitment to the SDGs; a third group comprising 30% of students with low knowledge of and commitment to the SDGs; and finally, a fourth group comprising 16.2% of students with high knowledge of and low commitment to the SDGs. This scenario suggests the necessity to make further progress in the incorporation of the sustainable development dimension in the teaching-learning processes.

The purpose of this paper is to analyse the use of machine learning in smart manufacturing, describing techniques, technologies, industries, and purposes associated with industrial applications. We conducted a systematic literature review using Scopus, in which 26,032 documents were found. After applying quality criteria, 107 articles were analysed. The main findings show that machinery was the industry subsector with the major implementations regarding machine learning; process improvement is the main concern (interest) of all implementations; random forest was the most specific machine learning technique used; and diverse technologies associated with this context were identified such as: the industrial internet of things, digital twin, sensor technologies (soft, optical, barometric, ultrasonic), software technologies (Python, MATLAB, LabView, Google AutoML Platform) and equipment technologies (robotic, PLC, CNC). Most fault detection machine learning applications were focused on predictive maintenance, specifically in mechanical equipment (bearings, machines in general, and assembly lines). This study presents a novel taxonomy that identifies 85 specific machine-learning techniques used in smart manufacturing.

Organizations that aspire to obtain long-term results must correctly manage compliance with laws, regulations, codes, international standards and best practices related to ethics and society's expectations. This research aims to development a procedure to manage compliance risks with a focus on organizational values. The paper includes the main stages of traditional risk analysis: analysis of the organizational context, identification of obligations, evaluation and assessment of compliance risks and their treatment through action plans. As the main novelty, the authors include a tool that allows the integration of the elements of the context, with the identified obligations, their associated risks and the ethical values shared by the organization, called CORVAL map. The results of the implementation of the procedure in the process of Production of Computer Services in an cuban entity allow to identify as main risks: illicit contractual relations, lack of knowledge of the code of conduct by the workers, affectations to the prestige of the organization and high rates of electric energy consumption, identifying the shared value Responsibility and its associated behavior, as the most influential principle in the mitigation of the risks of compliance of the process.

More than ever, engaging a multidisciplinary approach in decision-making displays an arsenal of capacity necessary for success across managerial concerns in all sectors of the economy. Psychology and economics capturing human behaviors form part of this interdisciplinary research that spans the years though many are far from this reality. The paper shows the impact of neuro-economics on strategic financial decisions in multinational enterprises deploying theories of decisions, utility, and expectations across MNCs in the media industry in Nigeria while addressing the effects of emotions affecting advertising outcomes and branding, and financial decisions building the theoretical framework from resources from Google Scholar and Scopus search engines. Utilizing five MNCs as a sample in a population of 15 registered media firms in Nigeria, the study uses grounded theory methodology and focus group discussions to uncover the reality of emotional influence on strategic decisions and multiple regression analysis to test for the statistical significance of independent variables on the dependent variable. The output shows that neuro-economics contributes significantly to all economic decision-making in all sectors, including the media industry. Although research generalization is challenging due to economic variations in different markets, the report posts resourceful information for policy-making decisions, productivity, and wealth creation.

Purpose: The purpose of this paper is: (a) to highlight the role of companies and their leaders in the proper management, handling, and control of stress in order to promote the well-being of workers, (b) to identify the main sources of stress, (c) to present various strategies to manage stress, (d) to analyze the factors of a psychologically healthy company. Methodology: The methodological approach was qualitative with a documentary design, supported by an extensive review of updated literature. Findings: research studies and surveys on working conditions have shown that stress is a relevant factor in people's lives, that it is widely spread and that it is usually accompanied by serious and negative consequences on mental and physical health. Practical implications: Companies and their managers should understand their responsibility in caring for organizational and occupational health, both individually and collectively, paying special attention to the prevention, management, and control of stress. Value: This work provides information, scientific evidence, and practical data. Throughout the twenty-first century, the subject of stress has become not only a relevant phenomenon but also it has been socially and scientifically acknowledged worldwide.

Abstract Project management increasingly focuses on delivering benefits, considering institutional complexity and global challenges. Inland waterway transport (IWT) projects appear in the Brazilian Nationally Determined Contribution following the Paris Agreement. However, Brazilian IWT projects remain underdeveloped, and waterway freight transport capacity is underutilized. There is a literature gap on the links between budget performance, policy, politics, and project management. In particular, we know little about the effects of the interactions between governance mechanisms and public budget execution on the procurement of waterway transport infrastructure projects in Brazil. This paper aims to assess Brazilian waterway infrastructure budgetary execution and governance arrangements to determine the influence of these factors on policy failures. We performed a qualitative analysis of policy plans and investments made between 2014 and 2020 through interviews and documental research to examine 109 waterway infrastructure projects. All respondents pointed out the lack of planning as an obstacle to waterway projects, and 74% reported budget shortness. Nevertheless, we found USD 43.2 million available in budgets that were never utilized. The inability to invest is a bigger obstacle for Brazilian waterway projects than budget insufficiency. We recommend an adaptive management approach to allocate investments, in which stakeholders learn together to implement more effective project strategies.

Predicting financial distress has become one of the most important topics of the hour that has swept the accounting and financial field due to its significant correlation with the development of science and technology. The main objective of this paper is to predict financial distress based on the Gaussian Process Regression (GPR) and then compare the results of this model with the results of other deep learning models (SVM, LR, LD, DT, KNN). The analysis is based on a dataset of 352 companies extracted from the Kaggle database. As for predictors, 83 financial ratios were used. The study concluded that the use of GPR achieves very relevant results. Furthermore, it outperformed the rest of the deep learning models and achieved first place equally with the SVM model with a classification accuracy of 81%. The results contribute to the maintenance of the integrated system and the prosperity of the country’s economy, the prediction of the financial distress of companies and thus the potential prevention of disruption of the given system.

Objective of the study: This paper gathers, and reviews published empirical or theoretical articles in which the entrepreneurial logics of causation and effectuation, coined by Sarasvathy in 2001, are discussed to answer the research question of “Under what circumstances do firms combine effectuation with causation?”. Methodology/approach: The research is based on a systematic literature review of top-tier journals over a 20-year period. Main results: Findings suggest causation and effectuation logics can be applied simultaneously or in sequence, depending on factors at the micro (the entrepreneur), meso (the firm), and macro levels (business context—institutional and situational). Theoretical/methodological contributions: It delivers a compiled, synthesized, and contrasted set of past work for future researchers to build upon and a preliminary conceptual matrix for further testing and refinement, not to mention an in-depth discussion at the micro, meso and macro level. Relevance/originality: Over 20 years after Sarasvathy’s seminal work, most literature investigating decision-making still focuses on contrasting the logics of causation or effectuation, not fully understanding the conditions under which each prevails or when they are combined. Social/management contributions: At the micro level, this research can help entrepreneurs better understand their profile and the benefits of considering both logics throughout their decision-making process. At the meso level, companies can benefit from understanding how logics relate at each life stage. Finally, at the macro level, policymakers and educators can help entrepreneurs navigate uncertain and turbulent environments if different logics and circumstances are more broadly acknowledged.

The paper aims to understand the problems of the food system, identify the value of food, and the role of social entrepreneurs in changing the status quo. Based on this objective, this documentary and descriptive work present a first approach to understanding the food system, and the search for solutions to measure the value of food and its key actors. The methodology was a documentary search on the world food crisis, true cost accounting, and social entrepreneurship[i]. [i] This document was carried out with resources from the project "Analysis of market options for a planned development of social enterprises with food security innovation" with registration SIP 20222098.

In the paper we optimize a procedure developed recently to reconcile time series by flexible least squares. In the previous version of the procedure the author assumed prior knowledge of the weighting parameter μ of Kalaba and Tesfatsion’s so-called “incompatibility cost function”. In the new version, this parameter is estimated from the sample using an iterative method based on the Newton-Raphson algorithm. We test the improved method by reconciling the monthly growth rates of the Monthly Economic Activity Estimator (EMAE) of Argentina with the quarterly growth rates of the Gross Domestic Product. The results suggest that optimal levels of μ would be close to 1 (the value suggested by Kalaba and Tesfatsion as prior value) but estimating μ from the sample instead of keeping it fixed at 1 hardly modifies the reconciled series.

This paper critically reviews the literature on technostress, the organizational culture of employee well-being, and the relationship between the concepts in the software industry workers. For this task, it is crucial to describe the characteristics of the software industry. After that, the definition and dimensions of technostress and organizational culture are explained. Finally, the relationship between technostress and organizational culture is presented.

In this paper we introduce an innovation activity which consists of a writing competition in a Faculty of Economics and Business at a large university in Spain. This activity allows us to assess the deficiencies that higher education students have in writing reports and to encourage students and staff to be aware of the relevance of written communication for their personal lives and their professional careers. This experience showed us that those students that enrolled in the competition had good marks in a multiple-choice exam with questions about orthography, grammar, punctuation and vocabulary but they found more difficulties in composing their own texts. This suggests that despite the years employed in learning the Spanish language prior to embarking on their higher education courses, the students do not have enough skills to compose texts at the advanced level that corresponds to professionals in Social Sciences. One implication of these findings is that higher education teachers should highlight the relevance of writing properly to their students and develop activities in those fields in which composition is compulsory.

The article aims to analyze the mediating effect of technologies and technological capabilities on the relationship between supply chain strategic orientation and chain performance and its impact on the target company performance. To collect data, a sample of 125 manufacturing companies sited in technological hubs in Brazil was used. The data, treated by modeling in structural equations, revealed that technology and technological capabilities mediate the relationship between the strategic orientation and the supply chain performance, in turn, impacts the focal company performance. Given these results, it was concluded that technology and technological capabilities are the best strategies to improve the relationship between the strategic orientation of the supply chain and performances for chain and company. The contribution of this paper was proof that technology and technological capabibilities play an important role in performances both for the supply chain and the focal company.

Abstract This special issue, generously accepted and published by Cadernos EBAPE.BR, emerges from the daily life-preserving struggles in Brazil and other parts of the Global South against the radical invisibility of colonial and racial oppressions at a time of the double pandemic of COVID-19 and white supremacy. This collection of articles that we have the pleasure to share with you embodies our decolonizing and deracializing response to normalization of necropolitics, of deciding who may live and who must die. This normalization can be seen in the false idea of impunity of law enforcement officials, such as the Minneapolis police officer who killed George Floyd in the USA. It is important to highlight that George Floyd’s death would have been yet another mere statistic if not for the courage and determination of the 17-year-old Black teenager who filmed it with her cell phone. Inspired by the attitude of this Black girl, we brought together eight provocative and insightful articles which will help us to reflect on the struggles faced by marginalized communities and the impact of the domain of Eurocentric perspective on the understanding of management practices and organizations’ dynamics. These papers cover topics such as the role of accounting in the slave-owning system, contemporary forms of slavery in Brazil, and the intersectional experiences of Black women in labor exploitation. Our goal is to challenge existing narratives and shed light on hidden histories to contribute to the decolonization and deracialization within and outside the field of Management and Organizational Studies.

Abstract A few research papers on modern slavery have outlined how this phenomenon flourishes and persists despite institutional pressures against inhumane practices. In order to analyze slavery from an institutional perspective and answer the question of the main factors in the institutional field that sustain modern slavery, qualitative data were collected in the Brazilian context, where the country is widely recognized for its significant actions against modern slavery practices. This study draws on primary and secondary data collected through in-depth interviews and participant observation at conferences, as well as content analysis of documents using NVivo software. The study suggests that certain contextual conditions legitimize organizational practices of formal and informal firms, called institutional deflection. As a contribution to modern slavery management patterns, this article presents the “modern slavery wheel” based on the results of a dynamic cycle that incorporates and systematizes the elements that support the phenomenon. Wheel mechanisms such as favorite conditioning, recurrence, enticement, and truck system seem to contribute to modern slavery practices and their maintenance over time. Moreover, we suggest that these same components may also contribute to breaking the modern slavery wheel

Green human resource management (GHRM) is a crucial element of the globally trending topic of green management. Although GHRM has received considerable research attention in recent years, confusion remains regarding its antecedents, the social, and psychological processes through which GHRM influences employee behavior, and the potential outcomes to be derived from its use. This paper aims to disentangle and summarize the components that have been explored in the GHRM-performance relationship. To achieve these goals, we conduct a systematic review based on the preferred reporting items method and then present a series of theoretical approaches to stimulate new debates on theory building and its subsequent use in GHRM research. We also carefully explain information on organizational and employee-level factors that motivate and hinder GHRM and display this information in a visual framework. The implications for practice provide focused recommendations to help managers understand how to create favorable conditions for enhancing sustainability performance. The gaps identified should open the way to new lines of research that still need attention.