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Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

This study aims to examine the resilience of Peruvian startups during the COVID-19 pandemic using a framework proposed by Lengnick-Hall et al. (2011), in which resilience impacts organizational strengthening. The goal is to identify those characteristics that allowed certain startups to discover growth opportunities amid this crisis.

This study analyzed human, social and entrepreneurial capital variables in Peruvian startups using data from a survey conducted in July 2020. Binary logistic regression was used to determine which organizational resources increased the probability of identifying growth opportunities during the pandemic.

The findings suggest that human capabilities become secondary in extreme crises such as pandemics. Critical factors for startup resilience include commercial partnerships with established firms, founders’ capital investment, business maturity and adoption of advanced digital technologies.

This research provides unique insights into startup resilience and growth in Peru during the COVID-19 crisis. The authors observed that business growth during this period was largely unpredictable, with less emphasis on human capabilities. The study highlights the importance of external factors in resilience, the role of collaboration between established firms, the integration of advanced digital technologies and the influence of founders’ investments and business maturity in navigating difficult times.

Este estudio examina la resiliencia de las startups peruanas durante la pandemia de COVID-19 utilizando un marco propuesto por Lengnick-Hall et al. (2011), en el que la resiliencia tiene un efecto en el fortalecimiento de las organizaciones. Su objetivo es identificar las características que permitieron a ciertas startups descubrir oportunidades de crecimiento en medio de esta crisis.

Analizamos variables de capital humano, social y empresarial en startups peruanas utilizando datos de una encuesta realizada en julio de 2020. Se utilizó regresión logística binaria para determinar qué recursos organizativos incrementaban la probabilidad de identificar oportunidades de crecimiento durante la pandemia.

Nuestros hallazgos sugieren que las capacidades humanas pasan a un segundo plano en crisis extremas como las pandemias. Los factores críticos para la resiliencia de las startups incluyen las asociaciones comerciales con empresas establecidas, la inversión de capital de los fundadores, la madurez empresarial y la adopción de tecnologías digitales avanzadas.

Esta investigación proporciona una visión única sobre la resiliencia y el crecimiento de las startups en Perú durante la crisis COVID-19. Observamos que el crecimiento empresarial durante este período fue en gran medida impredecible, con menos énfasis en las capacidades humanas. El estudio subraya la importancia de los factores externos en la resiliencia, el papel de la colaboración con las empresas establecidas, la integración de tecnologías digitales avanzadas, la influencia de las inversiones de los fundadores y la madurez empresarial para navegar en tiempos difíciles.

Este estudo examina a resiliência das startups peruanas durante a pandemia da COVID-19 usando uma abordagem proposta por Lengnick-Hall et al. (2011), na qual a resiliência tem um efeito fortalecedor nas organizações. Seu objetivo é identificar as características que permitiram que determinadas startups descobrissem oportunidades de crescimento em meio a essa crise.

Analisamos variáveis de capital humano, social e empresarial em start-ups peruanas usando dados de uma pesquisa realizada em julho de 2020. A regressão logística binária foi usada para determinar quais recursos organizacionais aumentaram a probabilidade de identificar oportunidades de crescimento durante a pandemia.

Nossas análises sugerem que as capacidades humanas se tornam secundárias em crises extremas, como as pandemias. Os fatores essenciais para a resiliência das startups incluem parcerias comerciais com empresas estabelecidas, investimento de capital dos fundadores, maturidade dos negócios e adoção de tecnologias digitais avançadas.

Esta pesquisa fornece informações exclusivas sobre a resiliência e o crescimento de startups no Peru durante a crise da COVID-19. Observamos que o crescimento das empresas durante esse período foi amplamente imprevisível, com menos ênfase nas capacidades humanas. O estudo destaca a importância de fatores externos na resiliência, o papel da colaboração com empresas estabelecidas, a integração de tecnologias digitais avançadas e a influência dos investimentos dos fundadores e da maturidade dos negócios na superação de tempos difíceis.

The present study addresses the literature gap on cultural linkages, traditions, cultural recognition and the perceived benefits of consumers in the orange economy. The article focuses on analyzing the impact of traditions and cultural linkages on the relationship between cultural recognition and the perceived benefits of consumers.

The empirical study is conducted on a sample of 393 consumers from the city of Arequipa, Peru utilizing structural equation modeling (SEM) with Smart PLS software.

The research results demonstrate that traditions and cultural ties are important factors that entrepreneurs must consider in the production and marketing process to enhance the benefits perceived by consumers by providing cultural identity within the products.

The study provides theoretical implications that fill the existing gap in understanding the relationship between cultural recognition and perceived benefits. Additionally, it offers practical implications for the development of the cultural ecosystem, involving artisans, artists, cultural managers, entrepreneurs, businessmen, government authorities, non-governmental organizations and international organizations.

eWOM is a very useful tool that is widely used nowadays to make a purchase decision. One of the sectors where this tool is very present is the gastronomic sector and Peru is no stranger to this gastronomic take-off. As a part of this take-off, Nikkei or Peruvian-Japanese cuisine have gained plenty of attention through digital social platforms, with a significant number of users relying on eWOM to determine which is their best purchase option; nevertheless, there is a lack of local investigations that addresses a correlation between eWOM and purchase intention in this type of restaurants. With the last statement, this study aims to determine the influence of eWOM on the purchase intention of consumers of Nikkei restaurants in Lima, Peru.

A quantitative descriptive and causal explanatory research was conducted, using the Information Acceptance Model (IACM) to test the purpose of the study. A total of 385 surveys were obtained and processed in SmartPLS.

The results show that consumers of Nikkei restaurants in Metropolitan Lima are mostly guided by the eWOM that is on social media to make a purchase decision. In addition, information usefulness is the eWOM dimension that most influences purchase intention. Finally, it was found that the credibility of the eWOM does not influence the information usefulness, which could be due to the distrust of the sources and the anonymity of the eWOM.

The present investigation identified that certain dimensions of the IACM does not influence their hypothesized counterparts, such as credibility and attitude towards information over information usefulness; circumstances that may conduct to other local studies based on the IACM applied to other type of restaurants to observe if there is some type of variation in the results obtained of both hypotheses.

From a practical point of view, the results obtained are valuable for social media marketers and generally digital marketing professionals, which by themselves provide a framework that assures a better understanding about the impact of eWOM in the purchase intention of Nikkei Restaurant consumers.

As the potential for this research to impact society in visible ways, it identifies how current individuals in a certain time and location, tend to act towards information obtained in social media or specialised forums; as well as how the characteristics of this information could affect their final purchase decision.

To the best of the authors’ knowledge, this is one of the first articles to study the influence of eWOM on purchase intention in the gastronomic sector in Peru, a country famous for its gastronomy. In this way, experts and professionals in this field will be able to generate knowledge of this tool, as well as generate strategies to improve sales of Nikkei restaurants and in general within the gastronomy industry in Peru.

Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities.

We will analyse a sample of 84 municipalities, using the Dynamic Transparency Index published by Dyntra to measure transparency. For the level of implementation of the SDGs, we will use an index specifically created using data from the report “The SDGs in 100 Spanish Cities”, published by the Spanish Network for Sustainable Development in 2020.

Municipalities with a larger dependent population tend to achieve higher SDG levels. Municipalities with lower financial surpluses and more self-generated resources show better SDG implementation. Progressive political parties lean more towards sustainability, and coalition governments show higher SDG implementation than majority governments. Gender appears to play a minor role in SDG implementation, but male leadership is associated with higher levels. Factors such as population density and government transfers do not have a significant impact on SDG implementation levels.

This study seeks to address the lack of empirical research on the potential impact of transparency on the achievement of the SDGs, while also taking into account other socio-economic, financial and political aspects of the municipality. In doing so, it also contributes to the limited empirical literature on the determinants of the level of SDG implementation in local governments.

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context.

Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews.

The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined.

The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/

Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied.

The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies.

This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.

The best workplaces have been left out from the literature of social sustainability. These companies may cause a significant impact on society given their excellent human resources practices and the employer brand reputation derived from them. This study aims to fill this gap by analysing the social sustainability for the best organisations to work for in Spain.

Using data from an annual ranking for the best workplaces in Spain during 2013–2021, it is proposed to analyse critical social sustainability indicators, comparing organisations within and outside the ranking. Therefore, the authors ask whether companies from the ranking have greater female presence in CEO positions, generate more employment, pay higher salaries and contribute more to the public sector. Methodology comprehends descriptive, exploratory and inference techniques.

Although companies within the ranking achieve a higher score on it when the CEO is female, it does not translate into a greater female CEO presence with respect to companies outside the ranking. On the other hand, best workplaces achieve higher employment rates and pay higher salaries, almost all the time. Also, these excellent companies to work for generate more contributions to the public sector.

This research covers the relation between best human resources practices and social sustainability development, because the former is a great opportunity for pursuing the innovative and long-term policies necessary for the latter. Therefore, findings are valuable for managers and policymakers.

The purpose is to gain insight into the benefits of mentoring and using femtoring as an inclusive approach for minoritized and underrepresented students and faculty, who are often challenged in feeling welcomed, included and valued at higher education institutions.

This study used a qualitative inquiry design, in which focus groups, interviews and participant testimonios were collected throughout spring and fall 2022. Testimonio and plática (dialogue) techniques were employed to allow participants to describe their journeys in college and as members of the femtoring/mentoring program.

Undergraduate students as mentees/femtees enjoyed finding a place and space to develop meaningful and positive relationships with other students and Latinx faculty. Faculty and graduate students as femtors/mentors perceived their relationships with students as enriching and energizing, practicing values like transparency, honesty and care.

The study included participants of a specific mentoring program whose experiences and opinions might differ from others. Additionally, persons from other minority groups could experience inequities and unfair practices in college in different ways and find other forms of support.

Hispanic-serving institutions (HSIs) must create programs that promote student–faculty community and collaboration. It is also critical to inform international faculty about Latinx students’ characteristics and needs. Training sessions for graduate students and faculty in leadership and mentoring at HSIs are equally significant in fostering an inclusive and supportive educational environment.

This paper contributes to the literature on mentoring practices to support Latinx students in their college journeys and prepare faculty of color for their mentoring and coaching roles. Femtoring and communities of wisdom concepts were applied to a specific femtoring/mentoring program.

This paper investigates the digital information practices of Afro-Latino youth, focusing on their engagement with mental health content on TikTok. It aims to understand how racial and ethnic identity dimensions shape their information behaviors in digital spaces.

Employing qualitative methods, the study involved interviews with thirteen Afro-Latino teens. This exploratory approach, draws connections between Afro-Latino identity and information practices using three constructs: (i) typology of information practices, (ii) intersectionality, and (iii) assemblages.

The study reveals that Afro-Latino youth actively construct “information assemblages” and “algorithmic counterspaces” on TikTok, enabling them to engage with content that resonates with their identities. However, it also highlights the challenges posed by these spaces' temporary and algorithm-dependent nature in maintaining consistent engagement with mental health information.

The research is limited by its small sample size and focus on a single platform, which may affect generalizability. Future research should explore other platforms, and draw a deeper distinction between content creators and other users.

This paper underscores the need for designers and educators to prioritize the importance of algorithmic literacy and design affordances that empower users to transparently understand algorithmic functionality, so as to support on-going engagement with algorithmic counterspaces.

This research offers novel insights into the digital information practices of Afro-Latino youth, a typically underrepresented group in academic research. It introduces new concepts in information science and digital media studies, highlighting the importance of intersectional identities in digital information practices.

Many countries have a significant vaccination hesitancy rate regardless of vaccine prosperity. This study aims to identify factors restricting hesitancy and fostering vaccination intention and uptake against coronavirus in Vietnam.

The study has proposed an extended COM-B model based on the Theoretical Domains Framework to explore critical factors influencing vaccination intention and uptake in Vietnam. A database was collected from 1,015 suitable respondents who had received at least one dose of the COVID-19 vaccine, and ten hypotheses were tested by the partial least squares structural equation model.

The findings showed that six factors, including knowledge, experience, resource, social influence, belief and reinforcement, have either direct or indirect positive effects on COVID-19 vaccine uptake behavior. The output also indicated that personal experience positively affects vaccination intention and uptake.

This study contributes to understanding COVID-19 vaccine uptake behavior by identifying several direct and indirect factors of the extended COM-B model that include “knowledge” and “reinforcement” in shaping behavior change. The study adds to the literature on COVID-19 vaccine uptake behavior and could help achieve higher vaccination rates, ultimately leading to better control of the pandemic.