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This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).

The paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of legislation and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research.

The authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries' national standards. The coercive and mimetic isomorphism and the private accounting normative were important determinants in the reform. Looking at perceptions, budget information continues to be perceived as the king information for public management and decision-making. In a comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system. The strong orientation of CFO to cash-basis and budgeting information is an important explanation of the lower use and usefulness, essentially in the Spanish context. The regression results show that individual perceptions and beliefs on the accounting reform influence the opinion about the usefulness and use of financial information.

The use of the survey method has some limitations very discussed in the literature that are also applied in this study.

The paper has the potential to contribute to the academic, political and practitioner discussion of the core purposes of financial accounting information in the public sector and financial accounting information's impacts on the European Public Sector Accounting Standards (EPSAS) framework.

The recent adoption of the new accounting system in local governments of both contexts contributes to knowledge on the public sector accounting reforms toward the transition to accrual accounting and the IPSAS. The innovative character of the paper contributes to better clarify how the perceptions of the accounting reform influence the usage level of public financial information.

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting, which has as most important innovations the use of double-entry within a system compulsorily integrating accrual-based Financial and Cost Accounting along with Budgetary Accounting (still essentially cash-based). The main purpose of this paper is to describe and analyse the reform and current situation of governmental accounting in Portugal, especially discussing the accrual basis implementation. In particular, it shows that not only governmental accounting reform in Portugal has been going towards international harmonization, but also problems that have arisen are common to others faced by several countries. Perspectives of future evolution are also presented.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

The neighbourhoods surrounding social housing are often characterised by poverty, high rates of unemployment, community violence and other social stress factors that are often linked with adverse childhood experiences, including diverse forms of family, community and institutional violence against children. Based on the sociology of childhood, which considers children as active subjects with rights and promotes a critical understanding of their participation in matters that concern them, this chapter reviews participatory research with children, highlighting the importance of hearing their voices, to sustain their key role in building knowledge about them and the contexts in which they live. In this case, children participated in research to provide a deeper understanding of their needs in their neighbourhood, the role of their families and communities and what they needed to improve the quality of their lives.

This text is the result of an extensive bibliographical research on the development of Childhood Studies in various regions of Brazil based on the understanding that childhood is a social discursive construction, as well as human rights, and both concepts are interlinked when the subject in focus is the children’s rights. According to research data while advances in the concept of childhood have supported specific child protection policies, the issue of marginalization and inequalities affecting children is some of the central matters developed within childhood studies in Brazil. In this article, we map the advances of childhood studies in Brazil and its relation to children’s rights. However, we may state that neither childhood nor children’s rights are still a reality for all Brazilian children, especially when considering other markers that have challenged the rights of our children, such as race, ethnicity, social class, and gender.

Drawing on the resource-based view (RBV), this paper aims to analyse the relevance of Industry 4.0 (I4.0) technologies and participation in global value chains (GVC) and the effects of the complementarity between both in the adoption of circular economy (CE) actions by small and medium-sized enterprises (SME).

This paper analysed a large-scale international sample by employing logistic and linear regression models to test the research hypotheses on the effects of I4.0 technologies, GVC participation, and the interaction on CE actions (recycling or reusing materials, reducing the consumption and impact of natural resources, saving energy and/or switching to sustainable energy sources, developing sustainable products or services).

The evidence suggests that I4.0 technologies already represent important resources for CE adoption and SME participating in GVC display a greater likelihood of adopting CE actions. From the perspective of resource complementarity, by interacting the two factors viewed as resources in this article, results may report that adopting I4.0 technologies and simultaneously participating in GVC may turn out detrimental to SME undertaking CE actions, specifically as regards recycling and reusing materials, saving energy or switching to sustainable energy sources and in cases of widely adopting CE practices.

The paper returns novel insights into the adoption of CE practices by presenting evidence that I4.0 technologies and participation in GVC may be successful means for SME seeking to implement CE actions but must be combined carefully. This paper also provides theoretical and practical implications for SME managers, firms participating in GVCs and policy makers, and shedding light on new research avenues.

This chapter demonstrates how the reception, adaption and development of gender studies in Brazil and subsequent law reform have created a new theoretical field of feminist criminology with a Southern approach. During the 1980s, Brazilian literature discussed gender violence according to three theories: male domination (Chauí), patriarchal domination (Saffioti) and relational violence (Gregori). Gender theories were introduced and developed during the 1990s. Decolonial studies stressed the deeper intersection of gender with race, social class and other vectors of discrimination, which increases the vulnerability of minority women, particularly black and indigenous women. The increase in gender studies supported political feminist advocacy to promote law reform, such as the Maria da Penha Law, the criminalisation of femicide, reforms related to sexual violence and women in prison. Feminist criminology has both criticised law and used it to promote gender equality on society. Judicial practices indicate the conservative resistance of the juridical field to assimilating gender debates and feminist critical theories as a whole.

This study aims to evaluate the suitability of emergency remote education (ERE) during the COVID-19 pandemic and subsequently during the return to in-person education (IPE), investigating aspects of perceived quality differences in these transitions that may have impacted the students’ learning process.

This study applied a 41-item instrument to undergraduate students in higher education institutions (HEIs) in Brazil. For the suitability group, 493 responses were collected, and for the return to IPE group, 187 responses were collected. Three calibration approaches were performed using item response theory, with the first two adjusting data independently, and the third one involving a multigroup estimation.

During ERE, students perceived an increase in course offerings, better organization of classes and more study materials. However, the larger volume of content posed challenges in class monitoring, content comprehension and concentration. Upon returning to IPE, students noticed more organized assessments and activities. They found favorable test environments and collaborative tasks with peers, but they experienced difficulties in accessing professors and with class/content organization.

By identifying the most suitable items for both teaching formats, HEIs can enhance teaching practices that are more satisfactory from the students’ perspective.

This study provides an item ranking procedure inspired by differential item functioning and differential test functioning statistics. In an atypical situation, the item ranking procedure demonstrated its ability to generate useful information for identifying and quantifying the longitudinal effects of perceived quality on students.

The purpose of this paper is to build and compare models that assess university students’ financial literacy. Financial literacy, understood as the mastery of a set of knowledge, attitudes and behaviors, has assumed a fundamental role in allowing and enabling people to make responsible decisions as they strive to attain financial wellbeing. To this end, models that integrate financial knowledge, behavior and attitude are integrated. The models are subsequently estimated, and many comparative tests are performed.

The study investigated a random sample of 534 university students attending public and private universities in southern Brazil. The choice of scale was based on consideration of the best adjustment for the Brazilian context, appropriate translation and content validation. For an analysis of the collected data, structural equation modeling was employed using two strategies.

The findings indicate that, in the model estimation stage, the scales for behavior and attitude have been reduced. Among all of the models estimated, the best adjusted model indicates that financial knowledge and financial attitude have positive impacts on financial behavior.

The results are not generalizable to the wider population; to enable such generalization, different profiles should be researched using a larger sample. In practical terms, the financial behavior of Brazilian university students expresses the ability to establish long-term aims and saving aimed at future acquisitions and unexpected spending. This behavior is directly influenced by basic and advanced questions of financial knowledge and also by the importance attributed to attitude by establishing aims, control of spending and financial reserves.

This paper describes a pioneer study with respect to modeling financial literacy in Brazil. This topic can be improved as the need for rigorous evaluation of financial literacy grows at the same speed as the creation of more complex financial products.

The purpose of this study is threefold: 1) to examine the relevance of specific strategic orientations for family businesses in the context of an intense crisis such as the COVID-19 pandemic; 2) to investigate the role of a family adaptability in surviving the crisis; and 3) to assess how proactive strategic responses connected with marketing or retrenchment responses connected with reducing costs relate to the expected survival of the crisis.

The method adopted is a quantitative research approach. The theoretical framework uses a partial least squares structural equation modeling (PLS-SEM) for the data collected from an online survey of a sample of 544 family businesses in the accommodation industry.

This paper makes three main findings. First, family businesses that invest in operational marketing actions as a strategic response to the crisis have a high expectation of surviving the crisis. Second, family businesses that reduce their operational and labor costs as a strategic response have a low expectation of surviving the crisis. Third, the family business’s adaptability is also fundamental to their expectation of survival.

This is the first paper to identify the possible reactions of family businesses to the COVID-19 crisis. the authors show that there are proactive or retrenchment strategic responses, and the authors relate those responses to the expectancy of surviving the crisis. This is also the first study to examine the relevance of family adaptability as a measure of the resilience of family businesses and, therefore, as a determinant of the expectation of surviving the crisis.