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Blockchain is an innovative and emerging technology that allows the structuring of open data in a secure and decentralized manner. This technology, coupled with artificial intelligence (AI), is a driver of digital transformation that permeates all sectors of the economy. In this context, it becomes relevant to understand the applicability of AI and blockchain in education, more specifically their use in higher education. Thus, the following problem arises: how can blockchain technology and AI be applied to higher education? To answer this problem, the following objective was set: to map by means of a scoping review how AI and blockchain can be applied in education as a technology for higher education. To this end, a bibliometric search was conducted in the Web of Science (WoS) and Scopus databases, adopting the PRiSM methodology for scoping review. The results showed that blockchain and AI can be used in higher education through a smart contract that serves to motivate teamwork and student involvement in activities performed in the school context and also to increase machine reliability by establishing a chain of information. It is also concluded that these technologies will help form a generation ready to work in a more collaborative way, adopting attitudes of sustainability in its local and global context for solving complex problems of everyday life in the 21st century.

This study aims to examine the price and income elasticities of short- and long-run industrial electricity demand in Brazil between 2003 and 2020. The research also examines the impacts of COVID-19 in Brazil’s industrial electricity sector, including an analysis in states more and less industrialized.

Dynamic adjustments models in panel data are used to present robust estimates and analyze the impact of different methodologies on reported elasticities.

The short-run price elasticity is estimated at −0.448, while the long-run values are around −1.60. Regarding income elasticity, the value is 0.069 in the short-run and is concentrated in 0.25 in the long-run. The inelastic results of income show that the industrial demand for electric energy follows the trend of loss of competitiveness of the Brazilian industry in the past years. In addition, the price of natural gas, the level of employment, and, in specific cases, the level of imports also influence industrial electricity demand.

The research is a pioneer in the investigation of the industrial behavior of electricity of the Brazilian industrial branch, using as control variables, the average temperature, and the level of rainfall, this one, so important for a country whose main source is hydroelectric. In addition, to the best of the authors’ knowledge, it is the first study, which is prepared to analyze the effects of COVID-19 on electric consumption in the industrial sector, investigating these impacts, including in the states considered more and less industrialized. The estimates generated may help in the design of the Brazilian energy policy.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This study aims to understand differences in perceptions of CEO compensation between working adults and business students in the USA before and after reading CEO pay information.

Participants completed a survey about their perceptions of chief executive officer (CEO) compensation before and after reading CEO compensation information that included the median CEO-to-employee ratio and salary in 2021.

Working adults and business students had similar levels of concern about CEO compensation. Participants were more concerned with CEO compensation after reading information about CEO pay but also believed CEO pay was more justified, contrary to equity theory (Adams, 1965). Among the student and adult samples, women and noninvestors were more likely to have concerns about CEO compensation than other participants.

Individuals may not understand the components of CEO compensation, and the size of CEO salaries may be difficult to comprehend. Educators and the media should consider presenting CEO compensation information in a different way, for example, how long it takes a CEO to earn as much as an average employee does annually, for the public to understand how much more CEOs are paid than their employees.

Little research exists on CEO compensation understanding and concerns. This research opens the opportunity for future studies on CEO compensation, for example, that consider variables other than CEO pay (e.g. equity and other forms of compensation) and what individuals believe CEOs do that justifies their high compensation.

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

The prison population is seldom studied and often overlooked in many countries despite their vulnerability to long-term illness. This study aims to explore the factors associated with the non-treatment for long-term illnesses among incarcerated individuals.

This study is a cross-sectional analysis. The authors conducted a secondary data analysis using information collected in the Peruvian census of incarcerated individuals. The study population consisted of incarcerated individuals diagnosed with a long-term illness. To evaluate the factors associated with non-treatment, the authors used a Poisson regression model.

The authors included 12,512 incarcerated individuals (age: 40.9 ± 13.1 years), and 39% of them did not receive treatment for their long-term illness. The authors observed that non-treatment was statistically associated with gender, age, having children, use of the Spanish language, sexual identity, judicial situation, penitentiary location, discrimination inside the penitentiary and health insurance before incarceration. However, only having children (prevalence ratio [PR]: 1.11, confidence interval [CI]95% 1.03–1.19), using the Spanish language (PR: 1.15, CI95%: 1.01–1.31), being in a penitentiary not in Lima (PR: 1.11, CI95%: 1.06–1.17) and perceiving discrimination inside the penitentiary (PR: 1.12, CI95% 1.06–1.18) increased the prevalence of non-treatment.

Identifying the factors associated with non-treatment will allow us to implement measures for prioritizing groups and developing strategies for the evaluation, close follow-up of their health and management of comorbidities.

Facilitating members' continual participation in a community is crucial for ensuring the community's long-term survival. However, knowledge regarding whether member similarity is related to member participation and the mechanism underlying this relationship is limited. Drawing on similarity–attraction, social exchange and social identity theories, this study explored the influences of different facets of similarity (i.e. value, personality and goal similarity) on group norm conformity, group identity and social participation.

Data were collected from 444 Taiwanese members of social networking sites (SNSs), and structural equation modeling was employed to examine the hypothesized relationships.

The results revealed that value similarity directly affected group norm conformity but did not directly affect group identity; personality similarity influenced group identity but not group norm conformity. Goal similarity had positive influences on group norm conformity and group identity. Moreover, group norm conformity had direct and positive influences on group identity and social participation; group identity also had a positive influence on social participation.

On the basis of the aforementioned findings, this study contributes to the understanding of factors facilitating SNS members' participation from the perspective of similarity. These findings can serve as a reference for SNS administrators to facilitate social participation by emphasizing member similarity.

The purpose of this study is to explore the potential contribution of the metaverse to improve training and development as a function of human resource development (HRD) perspective. The authors explore the benefits and challenges of the metaverse and introduce cases of companies using the metaverse in training.

A narrative literature review was conducted to collect information on the metaverse in training. The authors reviewed peer- and non-peer-reviewed articles, book chapters, white papers, corporate websites and blogs and business magazines.

A total of 75 articles were reviewed, including 14 cases, which were summarized to demonstrate how companies are applying metaverse technology in training contexts. For a more in-depth review, three cases were selected and summarized in terms of context, process and outcomes.

The metaverse is an emergent topic in HRD. It has the potential to revolutionize the functions of training and development through the combination of advanced technologies, including virtual reality, augmented reality and mixed reality. This article is the foundational attempt to provide a comprehensive summary of existing literature and case studies that highlight the potential of the metaverse in training within the context of HRD.

The purpose of the study is an in-depth exploration of the processes through which a leader develops their leader identity in strength, meaning and integration, with resulting enrichment outcomes.

Using multi-domain leader identity theory, this study provides an in-depth exploration of the processes through which a leader develops their leader identity. Set in a healthcare context, 26 participants took part in an 18-month multi-domain leadership development program.

Findings indicate a typology of leader identities, capturing the dynamic nature of leader identity based on combinations of strength and meaning. Our research also suggests that as the leader develops, their leader identity can change from a differentiated identity as a leader to a more integrated leader identity, with resulting enrichment outcomes.

The results suggested value in inherently multi-domain focus using event-based reflection and, as such, are useful in leader identity development programs. We recommend future research generalize to other settings and a larger population.

By taking a multi-domain approach to leader identity development, the leader has the opportunity to learn and develop in a more holistic way. They are encouraged to reflect on and learn from leadership experiences throughout their entire lives, adding breadth and depth that are often overlooked in development programs.

Developing leaders who understand who they are and are capable of critical self-reflection and learning is a fundamental requirement for the positive advancement of society.

The value of the study lies in the first longitudinal, work-based empirical study taking an explicitly multi-domain approach to leader identity development.

This study aims to examine the role of edible mushrooms in the Brazilian diet, considering their strategic significance in meeting nutritional goals within sustainable development. Despite their potential in the nutrition of the Brazilian population, significant knowledge gaps still exist. To address this, the authors formulated this study into five main sections: the consumption of edible mushrooms in Brazil, the factors influencing the consumption, the occurrence of edible mushrooms in Brazil, the nutritional contribution of mushrooms consumed in Brazil and sustainable mushroom production in Brazil.

The authors compiled current literature to develop this viewpoint paper using systematic review, systematic search and narrative review search methods.

Mushrooms are sporadically consumed in Brazil, primarily by the urban population, with challenges in estimating the most used species. Social, economic and cultural factors, health considerations and reduced meat consumption influence mushroom consumption behavior. While Pleurotus ostreatus, Lentinula edodes and Agaricus bisporus are primary species, ethnomycological studies highlight a more diverse consumption among traditional indigenous communities. Brazil hosts approximately 133 wild mushroom species safe for human consumption. Some can be sustainably cultivated using substrates derived from agricultural and urban waste, offering high-protein, high-fiber, low-fat foods with bioactive compounds holding antioxidant and prebiotic potential.

To the best of the authors’ knowledge, no previous study has investigated how edible mushrooms contribute to the food and nutrition of the Brazilian population. This study emphasizes the crucial role of edible mushrooms in preserving Brazil’s cultural heritage, contributing to food and nutritional security and enhancing the overall diet quality.