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In the early 1960s, Chinese mathematician Mei-Ko Kwan (M. Guan) introduced a method aimed at minimizing mail carriers’ route lengths. This method led to the exploration of various formulations of the Chinese Postman Problem (CPP), resulting in at least eight distinct formulations. In response to a practical concern, a new problem formulation called the Priority Constrained Chinese Postman Problem (PCCPP) emerged. In PCCPP, a linear order is provided for a set of significant nodes, and the objective is to traverse all edges at least once while prioritizing the prompt visitation of higher-priority nodes. This paper presents a modified approach to Chinese Postman Problems (CPP) using priorities in a fuzzy environment ranking function applied to priority nodes in CPP to get the optimal result. Finally, this paper also illustrates and justifies the implementation of the modified approach with a numerical problem. The consideration of multi-factors in a multi-graph with priorities gives another scope of research. JEL Codes: C44 Received: 18/07/2024. Accepted: 29/09/2024. Published: 13/10/2024.

The paper offers a thorough analysis of the historical development of public administration, aiming to gain deeper insights into the current challenges facing the discipline. Utilizing an evolutionary theoretical lens, the study sheds light on the transitional development of Public Administration (PA). Additionally, it discusses the New Public Administration (NPA) and its implications for the integrity of the public administration discipline. Through a comprehensive review of literature, the paper establishes that despite the logical progressions of public administration presented in literature, there is evidence of a recurring identity crisis within the discipline, with significant implications for business education. Furthermore, the paper proposes an ideal concept of a lesson on Public Administration based on current literature, while examining the notion of the dichotomy between political science and public administration. It also argues that the theoretical framework underpinning the development of public administration is likely to evolve due to the dynamic societal consciousness that shapes this discipline. Ultimately, the paper suggests a theoretical framework that may gain traction in management and business education by combining the founding principles of public administration with the contemporary emerging needs of a transitional industrial order.

Educational institutions have had the pending task of knowing what really happens in their classrooms, which professors make a real difference, which students would need help to improve their performance, and even more importantly, how to manage the enormous amount of information gathered each year. To address this problem, in this paper we propose the use of retrospective data from 210 undergraduate courses in Spain, which equals 1,320 European credits, 10,500 students, and four complete academic years (18/19, 19/20, 20/21, 21/22) to generate a monitoring tool or automatic dashboard with which to try to optimize the operation of such institutions and help them to make (even more) optimal decisions. To do this, all courses were grouped into ten typologies or categories: (1) if they were 'soft skills'/'hard skills' courses, (2) if they were taught in the 1st, 2nd, 3rd or 4th academic year, (3) if the professor was male or female, (4) whether the course was taught in English or not, (5) whether the professor was internal and permanent staff of the university or an associate professor with a temporary contractual relationship with the institution, (6) whether his/her main professional activity was teaching, therefore being more academic-oriented or this was rather a hobby and a complementary professional activity, therefore being more practical-oriented, (7) their age, (8) if several professors shared the course or only one taught it, (9) if it was a semester or annual course, (10) and if it was taught during the Covid-19 period or outside of it. Our results show that, despite the existence of numerous types of methodologies to achieve the desired student motivation, there would only be one category that would generate significant differences in the grades of the students: if they were ‘soft skills’/’hard skills’ courses. However, on the contrary, there would be much more types of courses (and professors) which would affect the preferences and valuation of the student to the teaching received (and effectively paid by him/her). That is, despite reaching the same academic results, students do value one type of professors better than others. Likewise, through this work it is intended to demonstrate the non-existence of the "false belief" that better evaluations received by professors are since they give higher grades to their students, regardless of its dispersion. In this way, it is intended to prevent possible atypical behaviors by professors. Thus, this paper gives light to (re)consider which variables should actually matter in educational institutions, analyzing its teaching-learning processes, management and even the retention of its key players.

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.

The rapid development of the new generation of digital technology has injected new vitality into the digital transformation (DT) and continued growth of enterprises. This paper selects data from China's A-share listed companies from 2010 to 2019 and uses transaction cost theory to empirically test the effect of enterprise digital transformation (EDT) on enterprise growth and its mechanism. Research has found that DT can significantly promote enterprise growth. The reduction of supply chain collaboration costs plays an important role as an intermediary mechanism in this process. At the same time, industry competition intensity, regional marketization level, and digital infrastructure level have played positive regulatory roles. In addition, when the enterprise's level of financing constraints is low and it is a manufacturing enterprise or state-owned enterprise, the promotion effect of EDT on enterprise growth is more significant. While expanding the research perspective and measurement methods of EDT, this paper integrates the strategic actions of EDT and the inter-enterprise collaboration costs of the supply chain into a unified theoretical framework, revealing a new theoretical mechanism for DT to promote enterprise growth. It also provides practical inspiration for relevant policy formulation and enterprise transformation and upgrading.

Crowdfunding is an Internet-based fundraising method that relies on contributions from a large crowd of investors to fund innovative and risky projects. The aim of this paper is to analyse which combinations of signals commonly studied for crowdfunding success lead to overfunding. Based on the information asymmetries between fund-seeking entrepreneurs and the crowd, this paper draws on signalling theory to explore the elements of campaign design that contribute to overfunding (i.e. raising at least 10 % above the funding target). The paper focuses on the entrepreneur's identity as an individual or corporation, pitch video length, budget explanation length, number of images, project abstract length, and number of updates by the entrepreneur. Qualitative comparative analysis (QCA) is performed using publicly available data sourced from 257 socially oriented projects from a reward-based crowdfunding platform. The results show the importance for entrepreneurs of using images and constantly communicating with the crowd. The results also reveal a series of configurations of design features that result in overfunding. These findings have practical implications for the design of reward-based crowdfunding campaigns and contribute to a better understanding of how economic agents interact within crowdfunding.

Abstract This study explores the following theoretical research question: How can business ethics help to reframe corporate sustainability strategies? This paper’s contribution to corporate sustainability (CS) theory is the interconnection of concepts and models from disparate fields of thought, addressing gaps of perception that can impair the development of CS strategies. This paper’s main result is a comprehensive and articulated framework that links the societal level of sustainability to the organizational dimension of CS and the individual dimension of managers’ moral orientation. The framework reinforces the perception that business ethics driven by a normative orientation could improve CS results when supported by an organizational culture that allows reversing ethical blindness.

Investment and financing decisions are especially important in a family firm context, as family and business dynamics interact to produce unique behaviors that may affect these decisions. However, research on how the family nature of these firms shapes their investment and financing preferences is still lacking. To help fill this gap, this study aims to provide a robust picture of the literature to identify key questions that can help guide future research. Using a systematic approach based on bibliometrics and network analysis of 891 papers published in the Web of Science database between 1992 and 2023, we show the evolution of research in terms of publications and identify the most active and influential articles, authors, and journals. Using bibliographic coupling analysis, the paper reveals the thematic structure and trends of the research. This study provides valuable insights into the future by identifying knowledge gaps and offering guidance to both researchers and practitioners seeking to understand the specific needs and challenges faced by family firms in their investment and financing endeavors.

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.

In this paper I consider the question of self-governing in relation to MacIntyrean practices. It is not uncommon to discover MacIntyrean practices being described as self-governing in at least some sense. However, while there are seemingly valid reasons for why this might be thought the case, in my paper I argue that there is something very different visible in MacIntyre’s writings here. Indeed, what I want to emphasise regarding MacIntyre’s position in relation to the governing of practices is that rather than self-governing, at most MacIntyrean practices are self-directing or self-guiding. Therefore, although for MacIntyre governing of practices is fundamentally important, what I draw attention to is how, on the whole, this governing happens from outside, and that direction and guidance if and when it does happen, happens in a very specific, internal way aside from governing.

This study reveals how a company designed and developed a shared value initiative from a new product line, contributing to the sustainable development goals in Peru. The paper aims to identify the main characteristics of the collective impact achieved by Shared Value strategies of the Peruvian multinational company, AJE Group. The authors use an empirical case study of one of the biggest multinational companies in Peru to build upon Kramer’s model for shared value initiatives and analyze each of its five elements for shared value. The findings of this paper allow practitioners, as well as policy-makers, to identify sustainable managerial practices and opportunities for sustainability-oriented public policy design which can be implemented in other organizations.

The main aim of this paper is to study the phenomenon of the coexistence of firms with illegal characteristics and firms showing legal behaviour in developed economies by using an evolutionary competition model known as the Lotka-Volterra equations. Enterprises in a ‘legal system’ obey the extant laws, particularly market rules, while enterprises in an ‘illegal system’ disregard them. Illegal enterprises have a competitive advantage over legal enterprises, yet they cannot survive if legal enterprises disappear completely. The numerical solution of the Lotka-Volterra equations are used to show how there can be a situation of coexistence between legal and illegal enterprises and how state intervention can help reduce illegality in an economic system. This paper outlines a new approach to address the problem of coexistence because it uses non-linear and evolutionary tools to define the competition between legal and illegal firms. The research gap presented in this paper is addressed using the predator-prey scheme to model the competition between legal and illegal firms, which is perceived as the competition between two populations with different fitness levels (survival probabilities). This competition gives rise to three different types of possible equilibrium outcomes: survival of only legal firms, survival of only illegal firms and coexistence of these two types of firms. An empirical analysis of an Italian case study confirms the results of this paper's theoretical model.

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.

Corporate social performance (CSP) and corporate financial performance (CFP) have been studied widely in the last fifteen years. These major efforts in research and publication might have been expected to produce aligned results but is it not the case; this paper aims to study why there is no consensus among them. By using the bibliometric data obtained from Scopus, this paper looks at four bibliometric indicators (journals, authors, countries, areas) for published work. We look for papers between 1977 and 2018 and identify a total of 371. The findings reveal that there are at least five key journals publishing in CSP-CFP relationship. There is a lack of co-occurrence between authors, regarding areas, two distinct perspectives are detected: one based on sustainability and social responsibility and the other linked more closely to marketing, and both perspectives can be connected via stakeholder theory. It contributes using bibliometric approach, it shows a reason to align the results around the relationship between CSP-CFP and open the windows to create a theory. Finally, the findings of this paper provide insights to the researchers on the development of social responsibility. The disparity of results in this line enriches analysis but does not outcome in a single line of contribution to science, thus decreasing the potential for channelling studies into a single theory. This only seems possible if contributions can be focused on the nexus that unites them: stakeholder theory.

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.

The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more accurately as an alternative to legal and tax regulations applying historical cost, which Peruvian SMEs more commonly use for the preparation of financial statements. Primary data were gathered through interviews and observation at the SME studied. This forestry-industry SME in question tried unsuccessfully to get financing from banks, even presenting complementary information regarding the calculation of biological asset values according to IAS 41. Failing this, it turned to seeking funding from private long-term investors, eventually succeding in obtaining long-term financing from a new strategic investor. The significance of this paper is that it presents evidence of the advantages for companies (specifically agriculture-related companies) that comply with IFRS in a country where historical cost-based tax rules are traditionally applied for accounting purposes. Other SMEs can similarly improve the likelihood of obtaining new capital from potential investors by complementing the information provided in financial statements with detailed data regarding fair value calculation of biological assets.

The COVID-19 pandemic forced the adoption of teleworking from home as an alternative to making operations viable for several companies, which implied adjustments in management models. Thus, this paper aims to identify the relationships among leadership styles (transactional and transformational), organizational climate, teleworker satisfaction, and manager incivility in the context of teleworking from home, in the short term and potentially on the long term. The quantitative research uses structural equation modeling estimated by partial least squares. The results show that both leadership styles and organizational climate positively impact teleworker satisfaction. Additionally, organizational climate partially mediates the relationships between leadership styles and teleworker satisfaction. However, the moderating effect of incivility is not confirmed. That contributes to the organization entirely or partially in a home office, a post-pandemic trend, or in new similar situations. The Theory of Adjustment highlights the relationship between the constructs studied in a virtual context, contributing to the field of people management studies.

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.

Governments are spending a considerable amount of resources to digitalize their many services. The purpose of this research was to conduct a systematic review of e-Government acceptance papers that used the Unified Theory of Acceptance and Use of Technologies (UTAUT) as the theoretical background. From the 1529 articles using UTAUT (from 2003 to 2019), we selected the 41 most cited papers that were related to e-Government acceptance. All 41 articles were fully read to understand research gaps. We found that only a few studies have been faithful to the original UTAUT model. Although improving the theory with new variables is important, the validation of the original model also is. Constructs such as trust, quality of information, quality of service, and quality of the system, despite not being original from UTAUT seminal paper, were often integrated into the model to predict individuals’ behavioral acceptance. Our findings are important to understand that as different technologies have different users and different purposes, different constructs might help to explain the individual behavior about using or not those technologies. By highlighting the research gaps, our paper guides future work on the use of UTAUT as a theoretical lens for the acceptance of e-Government.

RESUMO Objetivo: Este artigo revisa pesquisas existentes relacionadas à avaliação do impacto da inovação social e identifica várias barreiras para essa avaliação. Em seguida, são propostas intervenções para superar essas barreiras. Originalidade/valor: A inovação social tem desempenhado um papel importante na promoção de mudanças positivas para a sociedade. No entanto, medir seu impacto é um desafio muito significativo devido às muitas barreiras enfrentadas na seleção de métricas que se encaixam em sua definição e objetivo. Reconhecendo esses desafios, a principal contribuição deste artigo foi identificar as barreiras mais comuns e sugerir como elas podem ser superadas. Design/metodologia/abordagem: Duas abordagens foram consideradas nesta pesquisa. Por um lado, aplicou-se uma abordagem bottow-up para revisar a literatura relevante relacionada a métricas de impacto para inovação social e boas práticas para avaliação de impacto de inovação social. Por outro, utilizou-se uma abordagem top-down, por meio da coleta e análise de projetos de pesquisa relacionados à identificação de métricas de impacto da inovação social, amplamente difundidos e bem consolidados na literatura atual. Resultados: Esta pesquisa oferece insights valiosos para pesquisadores acadêmicos, decisores de políticas e profissionais que trabalham no campo da inovação social, identificando e classificando as principais barreiras enfrentadas para medir o impacto da inovação social, ou seja, a falta de conscientização das partes interessadas no campo da inovação social, dificuldades para selecionar as métricas para avaliar a inovação social, dificuldades para selecionar critérios para identificar indicadores mais adequados à inovação social, falta de engajamento dos beneficiários, falta de apoio financeiro e público e falta de consenso na definição de inovação social. / ABSTRACT Purpose: This paper reviews extant research related to the impact assessment of social innovation and identifies several barriers to this assessment. Following this is a proposal of interventions to overcome these barriers. Originality/value: Social innovation has played an essential role in enhancing positive changes for society. Nonetheless, measuring its impact is a very significant challenge due to the many barriers faced in selecting metrics that fit its definition and goal. Recognizing these challenges, the main contribution of this paper was to identify the most common barriers and to suggest how these barriers can be overcome. Design/methodology/approach: Two approaches were considered in this research. On the one hand, a bottom-up approach was applied to review relevant literature related to impact metrics for social innovation and good practices toward social innovation impact assessment. On the other hand, we used a top-down approach through collecting and analyzing research projects related to identifying metrics of social innovation impact, broadly disseminated and well-consolidated in the current literature. Findings: This research offers valuable insights to academic researchers, policy decision-makers, and practitioners working in the field of social innovation by identifying and classifying the main barriers faced to measuring the impact of social innovation, namely lack of stakeholder awareness in the field of social innovation, difficulties in selecting the metrics to assess social innovation, problems in selecting criteria to identify best-fitted indicators to social innovation, lack of beneficiaries engagement, lack of financial and public support, and lack of consensus in the social innovation definition.

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.

The aim of this paper is to relate innovation with the broadcasters' business model, by way of a bibliometric and review analysis. This comprises to study how they have incorporated the innovation and the effect of a disruptive innovation (as the Internet and other technologies) in their business model. To achieve these objectives a review of the scientific literature has been carried out, followed of an analysis in which obtained papers were classified according three dimensions: (i) Value Architecture Innovation, (ii) Value Offering Innovation and (iii) the Revenue Model Innovation. These dimensions are based on a reinterpretation of a previous classification which consider that business model innovation materialises with a change of the company that affects at least one out of the three mentioned dimensions. In this way, a classification of the reviewed documents has been established based on these dimensions, showing that broadcasters have adopted a sustained business model innovation, with 48%, 44% and only 8%, respectively, in each dimension. By means of a scientific mapping of the keywords of the documents reviewed, a series of main and secondary topics have been established within each dimension, which have been analysed in terms of their contents and temporal evolution. It discusses the difficulties faced by broadcasters in adapting to the new audiovisual ecosystem. This study also argues that the Internet is one of the most disruptive innovations they have had to face and, therefore, in order to survive, they must take on this type of innovation to transform their business model.

This paper aimed to analyze how agents – managers and employees – experienced change in an educational institution, due to the Covid-19 pandemic. We developed a framework that considers the junction between Badham's 5M Framework (mindful, mobilising, mapping, mask, and mirror) and Pettigrew's processual approach to strategic change (why change - context, what to change – content, and how to change - process). We carried out a qualitative, descriptive, and explanatory case study in an educational institution, here called Beta. Data were collected through 12 narrative interviews with Beta’s managers and employees. And they were analyzed by means of categorial content analysis technique, using the NVivo Software. The results revealed that the change occurred in three phases – the closure and online teaching; the hybrid teaching model; and the return to the ‘new normal’. To face the challenges, complexity and chaos, the unity and cohesion of the group to overcome a 'common enemy' - the pandemic - was preponderant. The sharing of solutions as well as the pain and suffering was built in a creative and flexible way, tuning the difficulties faced with support, counseling, and leadership strategies. This study allowed the elaboration of a theoretical framework that join the two approaches, called Processual Analysis of Management to Change.

The present paper analyzes psychometric properties of a self-made instrument to measure individual performance based on Gilbert’s BEM. This research is quantitative, descriptive, correlational, causal; cross-sectional, using exploratory factor analysis and principal component analysis with Varimax orthogonal rotation. Empirical support was obtained by using a randomly stratified sample of 297 Mexican companies of Sonora State. The questionnaire – named DOPT- proved adequate to assess relevant organizational factors of human performance that could guide organizational performance policies accordingly. Its 40 items assess organizational level achieved in the following areas: Aims and objectives, Feedback, Task support, Incentives, Knowledge/Competences, Context, Sanctions, and Work processes. Psychometric properties results are commented in the light of commented literature about current overall organizational assessment and corporate longevity. In addition, organizational performance areas are discussed under a timing perspective defining mapping and tracing loops of organizational performance management.

Purpose: This paper seeks evidence of which variables, directly or indirectly, have influence on the entrepreneurial intention of university students in order to adequately plan activities to reinforce such intention for Spanish universities. Specifically, we introduce the variable of environmental awareness to test whether it induces a greater entrepreneurial intention. Study design/methodology/approach: The target population of the study has been students at the University of Oviedo who were enrolled in an undergraduate degree or a master's degree during the 2018–2019 academic year. A questionnaire has been sent obtaining the following data: 1,337 valid questionnaires, 2.58% sampling error rate for 95% confidence level, p = = q = = 0,5. To contrast the proposed hypotheses we have used the methodology of structural equations (SEM model). Findings: Starting from the Ajzen´s Theory (TPB) we demonstrate that both the attitude towards the entrepreneurial behaviour (PA) and the perceived behavioural control (PBC) exert a significant influence on the entrepreneurial intention (EI) of university students. This is not the case of the third construct of the TPB, namely the social norms (SNs). We have verified that PA partially mediates the relationship between the PBC and the EI and PA totally mediates the relationship between the PBC and the EI. We have corroborated that a high degree of environmental awareness of university student's exerts influence in their PA. Finally, it has been corroborated that the SNs which are most proactive towards entrepreneurship mediate the relationship between the student's EnvA and the PA. Originality/value: This paper proposes a variation of the model of planned behaviour (Ajzen's TPB) incorporating with the addition of mediating relationships amongst the variables and the introduction of the environmental awareness variable applied to the entrepreneurial intention of university student. The usefulness of this paper is to provide scientific evidence to support the inclusion of ecological transition in Estrategia España Nación Emprendedora.

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.

In this article, a queueing inventory model with discrete time (DQIM) FGEOM/FGEOM/1 with (s, S) replenishment policy incorporating fuzzy numbers as input parameters is considered. The system has a fuzzy pentagonal number arrival rate according to a Bernoulli process and a fuzzy pentagonal number service rate that follows a geometric distribution. Here, S represents the highest level of stock where the process of replenishment is stopped, and s represents the lowest level of stock at which replenishment is started again. Using matrix geometric method, the steady-state solution is obtained followed by derivation of various fuzzy performance measures. Further, the total cost function is defined as a two-variable function of the minimum and maximum stock level. Genetic algorithm is employed to optimize the total cost. Various examples are presented to highlight the dependence of cost on input parameters. The use of PFN in DQIS and genetic algorithm in the optimization of DQIS is introduced in this paper for the first time. JEL Codes: C44, C61, C62, D11, D12, L89 Received: 17/07/2024. Accepted: 29/09/2024. Published: 04/10/24.

This paper examines the impact of integrating sustainability performance with innovation performance on value creation in developing countries. The study employs content analysis to assess the levels of sustainability performance and innovation performance in 21 companies listed on the Iraqi Stock Exchange from 2011 to 2022. To test the proposed hypotheses, the study utilizes pooled Ordinary Least Squares (ols) and panel analysis. The findings reveal that sustainability performance and innovation performance positively influence company value, both independently and jointly. Furthermore, the results underscore the importance of investing in innovation processes to achieve a competitive advantage that fosters value creation. The study also highlights the critical balance between the increasing adoption of sustainable technologies in manufacturing and the effective application of diverse innovative technologies across production, operations, marketing, and organizational strategies as integral components of new product development. These findings hold significant implications for strategic decision-making, suggesting that companies in developing nations should pursue sustainable innovation pathways by adopting appropriate technologies and ensuring their long-term viability amid rapid technological advancements.

Tourism services are particularly vulnerable to crises because of their hedonic and transitory nature. Notably, external crises have destination-wide negative impacts, which require a collective response usually led by governments for a more effective recovery. Despite the consensus on governments’ role and legitimacy in mitigating crises recovery, there is a dearth of research identifying these tools facilitating intervention and their effectiveness. Thus, the paper aims to explore various government crises mitigation strategies for the tourism industry. This research is based on a mixed-method approach. First, it explores government responses to crises through semi-structured interviews with industry stakeholders. Then, we conduct a survey to target industry experts and measure the effectiveness of government responses and their impact on various key performance indicators during crises. From an academic point of view, the research contributes to an understanding of the efficiency of different government recovery intervention methods, which are overlooked in crisis management theory. Based on managerial contributions, the study provides an effective design of the public tools for more crisis-immune businesses, where governments should prioritise managing external crises by establishing processes, standards, support services, information and communication.

Drawing on the Motivational Role Modeling Theory and Critical Mass Theory, the main objectives of this paper are to analyze the impact of Board Gender Diversity (BGD) on Employee Productivity (EP) and to investigate the moderating role of a Female CEO or a Female Board Chair on this relationship in Social Economy companies. The methodology used is a fixed-effects regression with panel data for 1,914 Spanish Social economy companies in the agri-food sector from 2017 to 2021. Our findings uncover a non-linear relationship between BGD and EP displaying a descendent curvilinear pattern, though not strictly U-shaped. Moreover, we confirm the moderating influence of a Female Chair, noting that its presence shifts the relationship between BGD and EP from an inverted curvilinear pattern to a U-shaped one. In this context, the board requires a minimum presence of women, set at a critical mass of 13 %. However, the moderating impact of a Female CEO remains inconclusive. This research underscores the significance of investigating board diversity, specifically emphasizing female leadership in understanding the link between BGD and EP. Moreover, to the best of our knowledge, this study is the first to explore the impact of BGD on EP by developing an integrated model based on Motivational Role Modeling Theory and Critical Mass Theory, and calculating the critical mass when a Female Chair is present on the board.

The national R&D system is a concept that has gained significant recognition; however, measuring it is challenging and not devoid of difficulties. In this paper the method of composite variables is applied to configure R&D systems and with this examines their characteristics and subsequent impact on fostering greater innovation by studying a group of OECD countries. Starting with many variables, 31 variables were selected for the second step and used in a factor analysis to create composite indicators or unobservable abstract variables. Each variable’s assignment to a single factor is clear, allowing the identification of five distinct and interpretable factors. Subsequently, a knowledge production function was estimated, considering a technological outcome of the R&D systems as the dependent variable; another function was configured reflecting the scientific output. Finally, an additional model was estimated, using productivity as the dependent variable. In all models, the National R&D Effort and Innovative Firms Factor emerged as the most significant variable, underscoring the importance of reaching certain thresholds in terms of available human and physical resources for carrying out innovative efforts within an R&D system.

The objective of this research is to construct a multifactorial model facilitating the assessment of the interrelation between aspects of Chinese consumers' attitudes towards luxury items and their psychological intent to acquire such goods. The paper presents a factorial model of the evaluation system, which encompasses factors such as luxury brand awareness, materialism, social comparison with peers, fashion novelty, and consumer engagement with fashion. The research findings indicate that: (1) there exists a positive correlation between the attitudes of Chinese consumers towards luxury items and their intention to acquire them; (2) Chinese consumers, overall, tend to disregard fashion innovations as a significant factor in luxury item purchasing decisions; (3) however, materialism as a motivation for conspicuous consumption and status has become a pivotal stimulating factor; (4) substantial influence is also exerted by the impact of luxury item acquisition on the owner's social status; (5) individuals possessing knowledge of fashion trends demonstrate a higher propensity to acquire luxury items. Theoretically, this study contributes to the broadening of the understanding of luxury goods consumption within the context of the Chinese market. This contribution holds value for researchers of this market, as well as those examining other regional markets, facilitating a comparative analysis of consumer behavior factors. From a practical perspective, the model is oriented towards expanding the toolkit available to managers and marketers. It enables an understanding of the psychological motives attracting Chinese consumers to the luxury goods market. This understanding, in turn, facilitates the formulation of an effective strategy for introducing new items into this market.

This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to assess the level of connectivity in reporting. The results indicate that the levels achieved are low, suggesting that firms publishing their reports under the IR conceptual framework have not fully internalised this principle. Our results also show that coercive and normative institutional factors such as the mandatory nature of IR or the legal system, drive connectivity. Connectivity is also generally influenced by internal managerial decisions mainly related to the report's length and assurance. These findings may have practical implications for regulators and standard-setters, who should explicitly incorporate this principle into their pronouncements, providing guidelines to facilitate its practical implementation, and for preparers who should enhance the interactivity of reports.

Purpose: This article investigates and classifies firm resources for the internationalization of small and medium enterprises (SMEs) from emerging countries. Originality/value: SMEs from emerging countries in global markets evidence their more restricted access to resources for internationalization. The mainstream international business literature classifies firm’s resources identified in large companies from developed economies. This research classifies firms’ internationalization resources located in different emerging countries based on a systematic literature review (SLR) and interviews. This paper contributes to the theoretical development about the internationalization of SMEs from emerging countries, indicating the importance of organizational resources in this process. Design/methodology/approach: This paper presents an exploratory research developed in two stages: a SLR on emerging countries and interviews with experts, institutions, and SMEs about the Brazilian context. Bibliographic research and an interview with semi-structured script were adopted as data collection techniques. Interviews were analyzed with NVivo software using content analysis technique and providing categorization of resources. Findings: Up to 2016, 15 works mentioned resources for the internationalization of SMEs from emerging countries and seven were done in Asia. We identified 72 resources in ten emerging countries. Organizational resources predominate. The use of financial resources in Brazil contradicts the trend in other emerging countries. More tangible resources seem less strategic for SMEs’ internationali¬zation from emerging countries when compared to more intangible resources, as organizational ones. / Objetivo: Investigar e classificar recursos para internacionalização de pequenas e médias empresas (PMEs) de países emergentes. Originalidade/valor: A participação de PMEs de países emergentes em mercados globais evidencia seu acesso mais restrito aos recursos para internacionalização. A literatura dominante de negócios internacionais segue classificações de recursos identificados em grandes empresas de economias desenvolvidas. Esta pesquisa classifica recursos da firma para internacionalização de PMEs baseada em diferentes países emergentes, com dados de revisão sistemática de literatura (RSL) e entrevistas. O artigo contribui para o desenvolvimento teórico sobre a internacionalização de PMEs de países emergentes, indicando a importância dos recursos organizacionais nesse processo. Design/metodologia/abordagem: Este artigo apresenta uma pesquisa exploratória, de abordagem qualitativa, desenvolvida em duas etapas: RSL, abrangendo diferentes países emergentes, seguida de entrevistas com especialistas, instituições e PMEs no contexto brasileiro. Adotaram-se técnicas de coleta de dados de pesquisa bibliográfica e entrevista com roteiro semiestruturado. A análise das entrevistas baseou-se em técnica de análise de conteúdo e categorização dos recursos, com o software NVivo. Resultados: Até 2016, 15 trabalhos mencionaram recursos para internacionalização de PMEs de países emergentes e sete foram feitos na Ásia. Identificaram-se 72 recursos em dez países emergentes. Predominam recursos organizacionais. O uso de recursos financeiros de terceiros no Brasil contradiz tendências em outros países emergentes. Recursos tangíveis parecem ter menor importância estratégica para a internacionalização do que recursos intangíveis, como os organizacionais.

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 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.

This paper proposes a framework that provides an analytical tool to identify key managerial elements and concerns that can improve corporate social innovation (CSI) in organizational culture. It combines a systematic review of the literature and focus group methodologies. The main contribution is the development of a framework composed of analytical categories based on the influence of seven factors and fifteen elements identified from a systematic review of the literature. This article underlines the significant contribution that some factors may play in enabling the role of CSI in organizational culture. This type of research is necessary given the scarcity of proposals in general, and the lack of a specific integrative framework in the field of organizational culture.

The university is a key actor in the creation of knowledge that must respond to global transformations by meeting the demands of different interest groups, which has led to its management becoming a complex activity. The aim of this paper is to present the trends in university governance, strategy and management through the review of the Clarivate-Web of Science (WOS) and Scopus databases with the support of Vosviewer software. The results have made it possible to identify three perspectives: a) governance and leadership models, b) student body in university governance, quality of service and student entrepreneurship, and c) technology in higher education. For its part, the United Kingdom stands out as the country with the highest scientific production in this area. Finally, the study allows us to conclude that the changes that university management systems have undergone and the relevance that elements such as ICTs, the relationship with business, peer review processes and student participation have acquired within it, reflecting the most relevant factors of the evolution of governance systems in connection with the new dynamics that will guide us towards an entrepreneurial university.

This paper looks at the influence of governance on the transmission and adoption of sustainability criteria in the Argentine automotive and autoparts global value chain (GVC), and the real possibility for local small and medium sized enterprises (SMEs) to achieve upgrading through these criteria. A qualitative research was conducted to which twenty-six people from fourteen different stakeholders from the GVC were interviewed for data collection. As conclusion, governance on sustainability criteria in the GVC manifests as multipolar than a captive one. The analysis showed there are many stakeholders influencing sustainability criteria, apart from the leading companies. Still, opportunities for sustainability upgrading are scarce for SMEs suppliers that do not supply to leading companies, which are at a clear disadvantage in terms of sustainability. Moreover, sometimes SMEs in a developing country even face sustainability downgrading that could neutralize the upgrading opportunities.

Why are Generation Z employees quiet quitting? A potential answer is related to Generation Z disen-gagement. Quiet quitting is troublesome for com-panies with growing numbers of young recruits checking out emotionally from work. Literature about aggrieved company cultures discusses quiet quitting, the name Generation Z employees use for a form of disengagement. Nevertheless, there is a lack of empirical research on Generation Z disengagement. Moreover, there is a lack of qualitative research on quiet quitting and disengagement in general with existing recommendations originating from quantitative studies that do not examine the core nature of the phenomenon. The original-ity of the research stems from studying two interrelated issues: the characteristics of Generation Z disengagement and the characteristics of Genera-ion Z employee integration frameworks that consider their employee lifecycle. This paper discusses quiet quitting as a form of Kahn’s (1990) disengagement and a dimension of Generation Z’s exit, voice, loyalty, neglect (EVLN) model characteristic. The study follows a qualitative methodology. Firstly, grounded theory is employed to extract data from Generation Z employees and their managers and compare perceptions of the former’s disengagement and engagement. The research sample consisted of 75 participants. Secondly, unstructured observation was employed through a cohort longitudinal study of ten Generation Z employees at work over two years. The lifecycle of Generation Z employees is shown to be approximately one year. The research illustrates the Generation Z employee lifecycle curve and classifies the Generation Z employee engagement phases. Moreover, the study introduces a framework for integrating Generation Z within companies.

This paper identifies the intrinsic and extrinsic fac-tors that influence consumers to purchase organic products, and also determines the barriers that sometimes prevent university student millennials from purchasing this type of product. The research had a qualitative approach and the information was collected through semi-structured interviews, thir-ty-two university student millennials from Ecua-dor and Peru participated in the study and the data was coded using the Grounded Theory. The find-ings determined that intrinsic factors (environmen-tal knowledge, environmental awareness, habits, health and values) and extrinsic factors (family influ-ence, social influence, fear of COVID-19 infection), are the main factors that motivate the consumption of organic products. The study also determined that factors such as availability, price, and skepticism are occasional barriers to the purchase of this type of product. Regarding the originality value, the main contributions of this study are to be one of the first studies in Ecuador and Peru using the Grounded Theory to determine the conceptualisation that millennials have about organic products, as well as learning the influential factors and the existing barriers in the purchase behaviour of organic products in Ecuador and Peru.

Objective: This paper is a teaching case designed for graduate and undergraduate courses on subjects involving international business, international marketing, or international entrepreneurship. It describes how a small entrepreneurial company – Fumajet – could recognize and exploit an international opportunity, and the dilemmas its founders confronted regarding the choice of internationalization strategy and entry mode. Dilemma or problem: Faced with several potential alternatives to structure Fumajet’s international activities, the entrepreneurs had to analyze and select an international entry mode strategy to present to the recently created board of directors, following a significant infusion of capital into the company. Relevance/Originality: Grounded in real-life experiences, this case study draws from primary and secondary sources gathered over two years, presenting students with a real, practical, and relevant dilemma. By the end of this case study, students should be able to apply these learnings to real-world scenarios. The unique challenges portrayed make this case study particularly engaging and thought-provoking for students.

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.

The advancement of Artificial Intelligence (AI) is progressing rapidly, compelling companies to integrate it within their operational frameworks to sustain competitiveness, primarily driven by its impact on organizational agility (OA). Nevertheless, the absence of a robust theoretical framework underscores the limited understanding of the relationship between AI and OA. Within this context, the research aims to establish foundational knowledge, delineate the evolutionary trajectory of the topic, and identify prospective avenues for inquiry. To achieve this objective, bibliometric analysis is employed to gain comprehensive insights into the interplay between these variables and discern trends within this research domain. The utilization of the Web of Science (WoS) and Scopus databases up to January 2024 facilitates data collection, while Bibliometrix and Visme are instrumental in crafting a scientific production map. The analysis corroborates the novelty and growth potential of the subject matter, underscoring heightened author interest, particularly evident in 2023, against a backdrop of sparse and temporally dispersed publications until 2017. Notably, the prevalence of conference papers on this topic stands significantly high at 26.98 % in comparison to the total contributions, indicative of the research community's engagement. Furthermore, the findings underscore a robust association between the keywords AI and OA, delineating a burgeoning research domain that converges with the digital transformation of enterprises and the Theory of Standardization Process. The effective integration of AI into corporate operational frameworks marks the zenith of this transformative process, ushering in the genesis and overhaul of organizational routines. This study represents a pioneering endeavour within the literature, as it constitutes the inaugural bibliometric exploration of this subject matter. Moreover, it serves to underpin the establishment of theoretical underpinnings for future research endeavours as it outlines current trends and emerging future research trajectories, concerning the role of AI in OA.

Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such. So far, regulators and researchers have focused on a few measures for improving independence, namely the prohibition of non-audit services (NAS), audit firm and audit partner rotation, and joint audits. Despite these regulatory initiatives, accounting scandals still happen, and the independence of the auditors involved is questioned. Therefore, this explorative study aims to identify alternative measures that may strengthen auditor independence. Non-professional investors and auditors participated in a survey to identify promising independence-enhancing measures.Surprisingly, not only non-professional investors but also auditors support the implementation of many instruments. Non-professional investors rate measures related to oversight, controls, and sanctions as particularly useful. Likewise, auditors perceive measures for oversight and control as helpful but rank most sanctions lower than non-professional investors. They also support a stricter civil liability and rank some direct independence-improving measures as highly useful. Overall, the participants perceive a greater need for improving the independence of public interest entity (PIE) auditors.This explorative study widens the research horizon by adding alternative measures for improving independence in appearance. Thus, researchers may identify promising avenues for future research. Also, the paper is of interest to regulators and potentially helps in setting independence standards. Auditors and audit committees can identify opportunities for taking voluntary actions to ensure factual and perceived auditor independence.