Editor’s Choice Articles

The aim of our systematic review was to inspect the recently published literature on decentralized governance systems and integrate the insights it articulates on blockchain technology and smart contracts by employing Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines. Throughout January and May 2022, a quantitative literature review of ProQuest, Scopus, and the Web of Science databases was carried out, with search terms including “city” + “blockchain technology”, “smart contracts”, and “decentralized governance systems”. As the analyzed research studies were published between 2016 and 2022, only 371 sources satisfied the eligibility criteria. A Shiny app was harnessed for the PRISMA flow diagram to include evidence-based acquired and handled data. Analyzing the most recent and relevant sources and leveraging screening and quality assessment tools such as AMSTAR, Dedoose, Distiller SR, ROBIS, and SRDR, we integrated the core outcomes and robust correlations related to smart urban governance. As data visualization tools, for initial bibliometric mapping dimensions were harnessed, together with layout algorithms provided by VOSviewer. Future research should investigate smart contract governance of blockchain applications and infrastructure using decision-making tools and spatial cognition algorithms. Full article

Gender equity is a topic of significant interest for universities, who are called upon to plan strategies and measures to increase gender equality in line with international policies. With a qualitative methodology based on manual content analysis, the paper aims to understand whether and how this report could positively assess a university’s actions for reaching SDG 5. This study’s results show that the CRUI guidelines can be used by universities to disclose gender policies that may be of interest to stakeholders, and can also be synthesized in THE ranking, increasing university visibility. The present study could be helpful for universities, regulatory bodies, policy makers, and agency rankings to help them identify the most relevant gender items on which to focus their attention. Full article

This study aims to identify the different research paths that help us understand the emerging aspects explaining how team diversity influences team performance. We also present future lines of investigation that could help us to understand this theme. The study is a systematic literature review (SLR) of articles collected from the Web of Science (WoS) database, within management or business categories, published between 1996 and 2020, considering knowledge diversity, team heterogeneity, team wisdom, cross-functional project teams, and team composition. This study enables the systematization of the existing literature. The framework presented is based on the reviewed articles and explains the articulation of the concepts of team diversity and team performance based on three literature clusters, namely: (1) Team Knowledge Diversity, (2) Diversity Effects and (3) Desirable Outcomes of Diversity. Therefore, this work enriches the systematization of the academic literature on this topic, providing an original framework and a future research agenda organized by literature cluster. Full article

The spike in COVID-19 cases all over the world poses a massive impact on various sectors of society. The global economy is no exception, for it has been severely affected by the unprecedented public health crisis leading businesspeople to shutdown commercial establishments and dramatically shifting businesses into digital platforms. Immense challenges brought by the pandemic have turned into great opportunities among entrepreneurs from different parts of the globe. In pursuit of the recovery path, they considered digital tools to be instrumental to surviving the crisis and even thriving in the long term. This study explores drivers and barriers to digital innovations in micro, small, and medium enterprises (MSMEs) during economic disruptions from the perspective of Filipino young entrepreneurs. Researchers employed a qualitative method for the conduct of in-depth interviews with 46 online entrepreneurs in the Philippines and transcribed them for Inductive Content Analysis to generate themes. Results found the adverse effects of the pandemic, which reinforce entrepreneurial innovations of shifting businesses to digital platforms, categorized into intrinsic (e.g., personal and professional growth) and extrinsic (e.g., mobility restrictions, market conditions, and household economic status) motivations. Participants described the barriers to digital entrepreneurship, including skills needed for doing online business, market-related problems in digital platforms, availability of quality internet infrastructures, and the pandemic restrictions. The findings of this study contribute to the entrepreneurship literature and areas for an empirical investigation to develop programs that support entrepreneurs during economic disruptions. This would serve as a guidepost in the formulation of government policies and strategies for economic recovery through digital entrepreneurship while considering the perspectives of young entrepreneurs. This further recommends future related researches to empower entrepreneurs, particularly those in the developing economies during the pandemic and beyond. Full article

The impact of COVID-19 on the United Nations Sustainable Development Goals (SDGs) continues to be researched. Initial signals warn of significant setbacks in achieving SDG targets by 2030. The achievement of SDGs could abet improved protection from future pandemics. This article suggests reprioritizing SDGs to facilitate a more robust global response to future pandemics. Specifically, we recommend that SDGs 3, 6, 5 and 4 (in that order) are prioritized in order to optimize efforts at a more inclusive and resilient socio-economic recovery post-pandemic. This paper suggests that mandatory CSR regimes enable governments, in combination with corporate fiscal resources, to influence the selection and progress of these SDGs. The case of India’s mandatory CSR regime is employed to illustrate our position. This study extends the debate on SDGs by raising the possibility of universal concentration on a few critical SDGs. Full article

Diversity have become a desired value in sport organizations. However, regardless of the aspiration towards more gender diverse leadership, women leaders remain a minority. Diversity and its impact on group performance has also increased interest among scholars. Building on information/decision-making theory and the concept of the right fit, this paper introduces a new theoretical model that sheds light on the contradiction of gender-biased recruitment/selection processes in sports organization boards and the impact of diversity on organizational outcomes. The model is partly tested with survey data from the Finnish National Governing Bodies of Sport (NGBs). This paper shows that, because of the gender-biased recruitment/selection process, the benefits of gender-diverse organization boards may not be fully actualized, which not only affects the functioning of sports organizations, but may also limit women’s inclusion on sports organization boards. Full article

The issue of online shopping behavior is gaining importance with the continued development of e-commerce. E-commerce businesses that aim to be successful in the online market in the long run must consider the factors of online shopping behavior when creating and implementing their e-commerce strategy. This paper is focused on the strategic behavior of e-commerce from a perspective of the online customer. The aim of the paper is to evaluate the strategic position of e-commerce businesses that focus on online sales of electronics, based on their strategic behavior from the customer’s perspective. The first objective is to identify the current factors of online shopping behavior in the industry of online electronics. The second obejctive is to identify the current economic performance and financial strategy of e-commerce businesses and their relevance to strategic behavior in e-commerce. The third objective is to identify the possible differences in strategic behavior of e-commerce SMEs and e-commerce large businesses. The research methods employed were: situation analysis, benchmarking, quantitative research, selected methods of financial analysis. The selected methods of statistical induction were chosen to verify the research hypotheses. A research sample of 89 e-commerce businesses selling online electronics was selected for this research. It was found that most e-commerce businesses apply a balanced e-strategy based on the assessed factors of online shopping behavior that does not correspond to the progressive growth of e-commerce. Fifteen factors were identified that influence customers when choosing and buying electronics online. It was also found that the strategic behavior of e-commerce businesses is influenced by factors of online shopping behavior. Finally, it was found that the current balanced e-strategy of e-commerce businesses does not correspond with conservative financial strategy. Full article

Institutional entrepreneurship comprises the activities of agents who disrupt existing social institutions or create new ones, often to enable diffusion, especially of radical innovations, in a market. The increased interest in institutional entrepreneurship has produced a large number of scholarly publications, especially in the last five years. As a consequence, the literature landscape is somewhat complex and scattered. We aim to compile a quantitative overview of the field within business and management research by conducting bibliometric performance analyses and science mappings. We identified the most productive and influential journals, authors, and articles with the highest impact. We found that institutional entrepreneurship has stronger ties to organization studies than to entrepreneurship research. Additionally, a large body of literature at the intersection of institutions and entrepreneurship does not refer to institutional entrepreneurship theory. The science mappings revealed a distinction between theoretical and conceptual research on one hand and applied and empirical research on the other hand. Research clusters reflect the structure–agency problem by focusing on the change agent’s goals and interests, strategies, and specific implementation mechanisms, as well as the relevance of public agents for existing institutions, and a more abstract process rather than agency view. Full article

Sustainability has evolved into one of the key topics for organizations and organizational researchers alike. To meet changing societal demands, organizations have to adapt their long-term strategies and incorporate environmental and social aspects into their product offerings and decision-making. However, at the same time companies must satisfy short-term profitability interests and demands from shareholders. An organization’s sustainability commitment, strategy, or view is impacted by several influential factors, e.g., by the top management commitment or stakeholder integration. These factors have largely been studied individually without linking them. As such, the following study aims at creating a holistic view and framework for organizational influences and on sustainability. The framework is validated by a comparison to industrial practice in interviews with sustainability managers from the chemical and automobile industry, which are both highly relevant in the context of sustainability. Interview results suggest that the identified influential factors attributed to the four framework layers organization, top management, project team and project are relevant for industrial representatives. The view on and impact of specific influential factors can vary between companies and industries. The study further gives insights into the actual status and future direction of the management of corporate sustainability (CS) in practice. Full article

This paper empirically substantiates a novel tripartite framework for measuring learning outcomes of entrepreneurship education (EE) by employing structural equation modeling. Three types of learning outcome are estimated—cognitive, skill-based, and affective—following Bloom’s (1956) taxonomy of educational objectives. The study is based on a sample of 249 imminent and recent Bachelor-level graduates from the leading universities of Estonia. The key fit, reliability, and validity indicators show statistically that the tested framework can serve as an instrument for measuring the learning outcomes of EE. This novel instrument may also serve as an alternative to entrepreneurial intention-based models very frequently used in EE to evaluate the learning outcomes. The studied interrelationships demonstrate that (1) the affective outcomes correlate significantly with the cognitive outcomes (r = 0.273, p < 0.001) and with the skill-based (r = 0.368, p < 0.001) outcomes; a correlation between the cognitive and skill-based outcomes is also significant and comparatively high (r = 0.602, p < 0.001); (2) the learning outcomes explain more variance in the cognitive and skill-based outcome constructs (44.7% and 81.0%, accordingly) than in the affective outcome construct (16.7%). Conclusions and implications for entrepreneurship educators and researchers are discussed. Full article

The United Nations’ (UN) Sustainable Development Goals (SDGs) aim to deliver an improved future for people, planet and profit. However, they have not gained the required traction at the business and project levels. This article explores how engineers rate and use the SDGs at the organisational and project levels. It adopts the Realist Evaluation’s Context–Mechanism–Outcomes model to critically evaluate practitioners’ views on using SDGs to measure business and project success. The study addresses the thematic areas of sustainability and business models through the theoretical lens of Creating Shared Value and the Triple Bottom Line. A survey of 325 engineers indicated four primary shortfalls for measuring SDGs on infrastructure projects, namely (1) leadership, (2) tools and methods, (3) engineers’ business skills in measuring SDG impact and (4) how project success is too narrowly defined as outputs (such as time, cost and scope) and not outcomes (longer-term local impacts and stakeholder value). The research study is of value to researchers developing business models that address the SDGs and also practitioners in the construction industry who seek to link their investment decisions to the broader outcomes of people, planet and profit through the UN SDGs. Full article

Innovative technology enterprises are recognized internationally as an important pillar in modern economic activity. This paper presents the findings from a research combining qualitative and quantitative methods, with the specific goal of identifying and verifying the characteristics that affect their survival and growth. Results from an in-depth longitudinal qualitative case study, that examines a mature and constantly growing (in its 10-year operation) technologically innovative enterprise, reveal that a number of characteristics pertaining to both the profile of the entrepreneurial team, as well as of the employees, significantly affect company survival and growth in this context. Moreover, we recognize and analyze three stages in its evolution: an initial “evolutionary” growth (infancy and youth), followed by a “revolutionary” (crisis), and a second “evolutionary” (maturity) stage. Our findings are further corroborated and enriched through a survey with N = 27 entrepreneurs in innovative technology startups. We contribute to existing literature on innovative technology entrepreneurship, by identifying characteristics that entrepreneurs and employees should bear, towards its survival and growth. Moreover, a practical application of the life cycle approach is described for technologically innovative companies. Finally, a specific prescription that can help guide future theoretical and practical endeavors in innovative technology entrepreneurship is also provided accordingly. Full article

Virgin polymers based on petrochemical feedstock are mainly preferred by most plastic goods manufacturers instead of recycled plastic feedstock. Major reason for this is the lack of reliable information about the quality, suitability, and availability of recycled plastics, which is partly due to lack of proper segregation techniques. In this paper, we present our ongoing efforts to segregate plastics based on its types and improve the reliability of information about recycled plastics using the first-of-its-kind blockchain smart contracts powered by multi-sensor data-fusion algorithms using artificial intelligence. We have demonstrated how different data-fusion modes can be employed to retrieve various physico-chemical parameters of plastic waste for accurate segregation. We have discussed how these smart tools help in efficiently segregating commingled plastics and can be reliably used in the circular economy of plastic. Using these tools, segregators, recyclers, and manufacturers can reliably share data, plan the supply chain, execute purchase orders, and hence, finally increase the use of recycled plastic feedstock. Full article

Large amounts of e-waste are processed “informally” in lower income countries. Such processing releases dangerous pollutants, which increase mortality and reduce cognitive functioning. This paper estimates the social cost of informal e-waste processing in Southern China. This parameter may be “plugged-in” to cost-benefit analyses that evaluate the economic efficiency of policies to reduce informal e-waste processing in China or other lower income countries. It may also be used in the estimation of the social benefits (or costs) of new or proposed e-waste processing policies in higher income countries. We estimate that the social cost of informal e-waste processing in Guiyu is about $529 million. This amount is equivalent to about $423 per tonne (in 2018 US dollars) or $3528 per person, which is over half the gross income per capita of the residents of Guiyu. We also perform sensitivity analysis that varies the estimated mortality outcomes, the value of a statistical life and the amount of e-waste processed. Full article

In this paper, the role of the monetary incentives in the employee performance is investigated in the context of Public Administration (PA). In particular, the distribution of monetary incentives among the employees based on the position held, is compared with a merit approach which tends to recognize and reward individual contributions. Starting from a questionnaire, the informal network, which ignores the vertical relation among supervisor and employees, is created and a Centrality Index, based on the employee connections, has been defined and used to proxy the performance of employees. The main goals of the paper are to understand if the two mechanisms of monetary incentive distribution affect the employee performance, to analyze the variables that influence the employee performance, and therefore to identify the role of monetary incentives. The linear regression methodology has been chosen as a tool of analysis. Results show that the distribution of monetary incentives according to merit criteria rewards the employee performance and has positive effects on the employee performance in the short term. Full article

Considering the increasing number of women entering the accounting profession, it is timely to explore the inequalities that still exist and consider what policy processes continue to forge inequalities between men and women. Through a systematic literature review (SLR) of accounting and management journals during the period 1994–2017, we assessed the different dynamics that have shaped inequalities between men and women, presenting both the employee and employer perspectives of professional enhancement. The study was framed around conceptualizations of gendered organizations and highlighted how cultural and social practices impact men and women differently. Our study found there are still organization practices that have profound gendered effects. Our study shows that there are contemporary human resource (HR) practices of recruitment, selection, and advancement; perceptions of visibility and invisibility at work; motherhood and childcare responsibilities; and finally, discourses of the glass ceiling that constitute organization and societal barriers that limit women’s career progression. Most importantly we reveal that constraints nowadays are similar to those identified in the 90s. We explored these gendered constructions and suggest relevant HR strategies that can aid women’s advancement. Full article

Organizations play a key role in reducing anthropogenic pressure on the natural environment. The first step towards improving their sustainability performances is the implementation of methodologies that take into consideration multiple environmental impact categories, as well as the entire value chain. The attention of scholars and practitioners was initially addressed to the analysis of products and processes, yet in a few cases in which they were addressed, the approaches used for organizations had a limited scope and range of use. Only in recent years have they been framed in a life cycle perspective. This article analyzes two recent life cycle-based methodologies that have their focus on the organization, namely Organization Environmental Footprint (OEF) and Organizational Life Cycle Assessment (O-LCA). The goal is to define the state of the art of their methodological and current application developments and consider the relevance that these methodologies can have, both in terms of internal and external commitment (e.g., for the supply chain actors) and of reporting and communication requirements. The research was carried out starting from scientific databases, integrating technical legislation and secondary literature. The results obtained allowed tracing the first evolutionary trends, identifying the main authors and scientific journals and highlighting the relevant issues according to the researchers. A content and bibliometric analysis was performed that included all the contributions published so far. Projects and case studies that practically applied the two methodologies were also identified and analyzed. Finally, the main differences between the two methodologies were highlighted and future developments were hypothesized. Full article

While foundations contribute in significant ways to the United States’ social, economic, and political life, they are experiencing increasing demands placed upon them by their own sector and need to respond to the major changes in their external environment. In order to create breakthrough solutions to long-standing problems, foundations have to become more innovative and seek to experiment and find new approaches. Unfortunately, innovation discourse within foundations has received little attention. This paper fills the gap in the literature as it describes the results of a study that explored different types of innovations implemented in foundations. More specifically, staff members of 17 US foundations that are known for supporting innovation in nonprofit organizations, were asked to describe programmatic and administrative innovations implemented in their own foundations. The results showed that foundations that support innovation are in fact innovative themselves. They implemented numerous innovations in programmatic and administrative, financial, and structural areas. This paper provides a rich description of a broad range of innovations implemented within each of those areas. The contribution of this study and insights are significant at this particular time when foundations’ roles and impact on social change are questioned. The results can enrich our discussion of where foundations can go from here in terms of becoming innovative themselves in order to be able to support and enhance innovation in the nonprofit sector. Full article

The study of firms’ decisions on open innovation has recently attracted the attention of scholars studying the process that firms follow from closed to open models. Extant research has acknowledged that firms tend toward open innovation models and has identified the optimum levels of breadth and depth of openness toward which firms should tend. Surprisingly, there is little evidence on how firms move toward open innovation and whether they follow scholars’ recommendations. In this paper, we investigate the adoption of the open innovation model, studying firms’ decisions on breadth and depth and switching behaviours over time. This paper provides a discussion of firms’ degree of openness and how firms structure and reassess their decisions on open innovation over time. This framework was applied to the Panel of Technological Innovation database that includes data on Spanish innovating firms for the period 2005–2013. Full article

A start-up already at its origin has to solve the crucial existential condition that is a viable business model. The purpose of the research is to deepen and expand the knowledge about the structure of the start-up business model and its impact on entrepreneurial performance. Field research was carried out in three stages over one and a half years. The source of knowledge about the studied start-ups has been the personal experience recorded in the questionnaire. Start-ups are small closed communities that do not sufficiently shape external partnerships, cannot reach the customers, although they can identify them well enough, try to improve the business model blocks but they do not pay attention to their coordination and perceive the monetization in a simplified way. The impact of the business model on start-up performance has been confirmed but the internal blocks affect business performance unambiguously over the three stages of the research. The best conversion of users to customers and subsequently to revenues are distinctive for the start-ups with their own simple distribution channel and partners who are experienced distributors. The lessons learned can directly improve the results of start-ups when their incompleteness and imperfection will be substituted by appropriate partners. Start-ups provide a space for the new jobs and the self-realization of ambitious people with a sense of service for society. Empirical research on start-ups identifies their weaknesses and possibilities to increase their entrepreneurial performance. Full article

Universities play pivotal roles when research findings are to be adopted commercially. Although these roles vary from one country to another, effective patenting and licensing procedures, as well as eventual commercialisation of scholarly inventions, reflect hard work on the part of the University mediating between the researcher and the industry through technology transfer offices (TTOs) in order to ensure that knowledge-developers take motivational and monetary credit for their findings. This paper details some existing models, processes, and roles taken up in some countries where sharing of intellectual property exists, and links it up with aspects of university–industry technology transfer, such as policies surrounding patenting, government investment and marketing, and the process of academic entrepreneurship, among others. 22 articles were found via a systematic review of literature and analysed with respect to four identified areas of focus: internal strategy, investment and market, academic entrepreneurship and policy. Based on models, processes, and roles in reviewed studies, our results indicate that new models for technology transfer mainly stem from the fact that there is no universally accepted model in the literature. Furthermore, management of technology transfer is mostly the responsibility of TTOs in most countries. While university TTOs act as intermediaries to protect the interest of the author/inventor, issues such as poor relationships between universities and industry, as well as funding, remain major challenges in many emerging economies. In contrast, researchers in western economies are mainly challenged by financial motivation and recognition within the academic domains. Full article

Previous research has emphasized the importance of entrepreneurial characteristics for international entrepreneurship, hence the application of concepts such as entrepreneurial orientation and global mindset to the study of entrepreneurial internationalization tendencies (EIT). However, literature does not adequately address how EIT differ between countries or manifest in fragile country settings. We address this gap through a quantitative study to investigate EIT in two national settings that largely differ in terms of development, institutional stability, and culture. Through the lens of the institutional theory and the mindset theory, we therefore piloted the study on 112 high-growth startups in Germany and Pakistan. Our findings show, that while entrepreneurs in Germany and Pakistan show comparable levels of innovativeness and proactiveness, they significantly differ in other EIT measures. German entrepreneurs appear to have higher levels of risk-taking, which when explained through the institutional theory lens can be attributed to the higher institutional stability and support as well as social security in Germany. This potentially makes engagement in risky activities, such as business internationalization, more appealing than in Pakistan. However, despite having lower international cognition and international knowledge compared to Germany, Pakistani entrepreneurs appear to exhibit higher degrees of international behavior. Full article

Tourism causes important environmental impacts and can generate great pressure on local resources, such as land, water, energy and food, generating large amounts of waste, as well as problems of congestion, noise and air pollution. The circular economy is presented as an alternative model to the linear model, which recognizes the fundamental role of the environment, its functions and the interaction between the environment and the economic system. The hotel sector and the tourism sector in general, have been criticized for not adequately addressing environmental problems and global warming. In order to carry out the transition to a circular economy (CE), it is essential to innovate in business models, designing a circular business model. The objective of this work is to design guidelines on possible actions and opportunities that allow us to carry out a successful transition towards a circular model in hotel companies, as well as to design a model for this transition in a tourism destination, analyzing the roles of the different agents in this transition. Findings identified the main opportunities and benefits of this transition in the hotel sector and describes a three-axis model to carry out this transition in a tourism destination, identifying the roles of public administrations and DMOs, resident population and the tourism sector. Future research implications are also discussed. Full article

Studying the variability of entrepreneurial attitudes within different countries is important in order to identify where attempts to increase entrepreneurial spirit and activity should focus. This article analyzes differences within multiple countries, as well the causal relationship of three attitudinal variables, namely, perceived behavioral control, subjective norm, and entrepreneurial motivations with entrepreneurial intention. We used a cross-national framework and analyzed the relation of four different countries with a sample of 800 students from Argentina (200), Chile (200), Panama (200), and Spain (200). Results show variability in all attitudes between countries with Panama rating the highest in most and Spain rating the lowest. Motivations expressed for entrepreneurship are not statistically significant between most countries, which suggests the perception of entrepreneurship as an engine for personal goals is high and similar in all four countries. Regression analysis showed subjective norm’s effect is not statistically significant in Argentina nor Chile for intentions, and Panama’s intentions are highly driven by entrepreneurial motivations. These suggest policies and programs should tap on the fairly consistent entrepreneurial spirit to capitalize on student’s interest in entrepreneurship, and pull them into training programs to strengthen their competences. Full article

To increase competitiveness, a country has to outperform its competitors in terms of research and innovation, entrepreneurship, competition, and education. In this paper, we aim to test the relationship between the quality of entrepreneurial activity and the economic competitiveness for the European Union countries by using panel data estimation techniques. Our research considers a sample of 28 EU countries over the period 2011–2017. For the empirical investigation we apply panel data regression models. The results obtained show that business, macroeconomic environment and the quality of entrepreneurship are significant determinants of economic competitiveness of EU countries. Thus, we identify significant positive relations between innovation rate, inflation rate, FDI and economic competitiveness, and significant negative relations between expectations regarding job creation, tax rate, costs and competitiveness. Our study completes the literature by analyzing the relationship between the quality of entrepreneurship and the competitiveness of countries, for an extensive sample formed by all the 28 countries members of the European Union for a period of seven recent years. Full article

This paper explores the decision to become a mother among women in the technology industry, particularly if there is an “optimal context” regarding startup development (business stage and size). Eighteen interviews were conducted with an international sample of women founders and analyzed using a grounded theory approach. Findings suggest two sources of “mumpreneurs” in technology ventures: (1) women who created a startup while young and childless, postponing maternity until the business is “stable”; and (2) mothers who created a technology venture as a strategy to gain higher levels of flexibility and autonomy than they experienced in the corporate world. The first group is highly work-role salient, while the second is highly family-role salient. The results of this work contribute to theory development by revealing the “startup-relatedness” of family decisions by women founders in the technology industry. I offer recommendations of how accelerators can improve mentorship for women in high-growth technology ventures and unleash women’s potential. Full article

This paper addresses the issue of financial communication quality by studying the determinants of earnings management practices in family and non-family businesses. Previous literature has highlighted the effect of a company’s size, as a form of visibility, on earnings management practices. This study focuses on the analysis of the relationship between different forms of visibility—exposure to financial press, proximity to the consumer, size of assets, sales and firm age—and earnings quality. The results show that the forms of visibility taken into consideration have a different effect on earnings management practices. Furthermore, they show that family businesses are less likely to resort to these unethical practices, especially in the presence of financial press exposure and proximity of the business to the consumer. Full article

Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest Entities (PIEs) to provide information in accordance with the requirements of the European Union (EU) Directive, with respect to financial years from 1 January 2017. Our research is focused on Spanish IBEX-35¹ listed companies and seeks to identify current trends in non-financial reporting. To our knowledge, the present paper is the first study to examine the impact made in Spain by the legislative changes. Our aim is to analyse the publication of non-financial information by Spanish listed companies whose first reports in this regard were made from early 2018. Specifically, we consider the impact of this information disclosure, determining whether the companies in question restrict themselves to meeting regulatory requirements or whether they go further and voluntarily supply additional information. Our findings show that the level of regulatory compliance produced is associated with the business sector in which the company operates. We also show that the highest rates of disclosure of non-financial information correspond to companies that provide this information in the sustainability report. Full article

This study investigated the relationships between seven workload factors and patient and nurse outcomes. (1) Background: Health systems researchers are beginning to address nurses’ workload demands at different unit, job and task levels; and the types of administrative interventions needed for specific workload demands. (2) Methods: This was a cross-sectional correlational study of 472 acute care nurses from British Columbia, Canada. The workload factors included nurse reports of unit-level RN staffing levels and patient acuity and patient dependency; job-level nurse perceptions of heavy workloads, nursing tasks left undone and compromised standards; and task-level interruptions to work flow. Patient outcomes were nurse-reported frequencies of medication errors, patient falls and urinary tract infections; and nurse outcomes were emotional exhaustion and job satisfaction. (3) Results: Job-level perceptions of heavy workloads and task-level interruptions had significant direct effects on patient and nurse outcomes. Tasks left undone mediated the relationships between heavy workloads and nurse and patient outcomes; and between interruptions and nurse and patient outcomes. Compromised professional nursing standards mediated the relationships between heavy workloads and nurse outcomes; and between interruptions and nurse outcomes. (4) Conclusion: Administrators should work collaboratively with nurses to identify work environment strategies that ameliorate workload demands at different levels. Full article