This paper aims to investigate the latest scientific developments, map research network and topics, and present a critical analysis of the gaps and future opportunities in the literature on the readability of sustainability reports. Through data collection and filtering processes, the final sample included 10 articles. Then, a bibliometric analysis was developed using Scopus metrics and AJG classification. VOSv...
Past research has analysed gender differences in different areas of organizational context, although some areas remain in which research has been less incisive. The analysis of potential gender differences in terms of information use is one of the areas that has received the least attention from researchers. Recognizing and exploiting this research gap, we followed the Levers of Control framework (Simons, 1995)...
Objectives: The objective of this study is to carry out a systematic and bibliometric review of the literature on the role of the accountant in management support of family business, in crisis contexts. Theoretical framework: Previous studies that explored and analyzed the role of accountants in periods of crisis and concluded that accounting is an enabling mechanism in the context of natural crises (Lai et al....
The purpose of this paper is to assess the moderating effects of motivating and contextual factors on the relationship of innovation ambidexterity and firm performance. A theoretical framework was developed and tested using survey data from a sample of the Global University Entrepreneurial Spirit Students’Survey (GUESSS). The results suggest a positive effect of ambidexterity on firm performance, which is posit...
Past research has analysed gender differences in different areas of organizational context, although some areas remain in which research has been less incisive. The analysis of potential gender differences in terms of information use is one of the areas that has received the least attention from researchers. Recognizing and exploiting this research gap, we followed the Levers of Control framework (Simons, 1995)...
Past research has analysed gender differences in different areas of organizational context, although some areas remain in which research has been less incisive. The analysis of potential gender differences in terms of information use is one of the areas that has received the least attention from researchers. Recognizing and exploiting this research gap, we followed the Levers of Control framework (Simons, 1995)...
Firms try to follow the best strategy to reach their competitive advantage. Combining exploration and exploitation in an innovation ambidexterity strategy can be an alternative to improve firm performance. Thus, using survey data from the sample of the 2018 GUESSS project, this study assessed the effect of innovation ambidexterity on firm performance and the moderator effects of normative and cognitive institut...
The present study intends to make an important contribution, with special acuity for the Portuguese case, which is still on a path of evolution in this area. The theme of sustainability emerged strongly in the 21st century, given the growing concerns of the international community with the environment, which is reflected in Health, Management and Accounting, and which produces effects, for what is currently rel...
Purpose – The purpose of this paper is to analyze the influence of intellectual capital (IC) on sustainable economic and financial performance (EFP) and value creation (VC) in Brazilian companies. Design/methodology/approach – Based on finance and accounting theories, a quantitative and descriptive long-term study was carried out in the companies listed on the Brazil Stock Exchange and Overthe- Counter Market (...
The traditional four-perspective Balanced Scorecard (BSC) model is suitable for a wide variety of organizations. Other dimensions of analysis can be carried out and other perspectives can be considered in each BSC, depending on the specific characteristics of each organization or industry. This paper presents evidence that justifies and validates the inclusion of a new perspective: ‘environmental sustainability...