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Few people living in informal settlements in the Global South spontaneously claim that they are “resilient” or “adapting” to disaster risk or climate change. Surely, they often overcome multiple challenges, including natural hazards exacerbated by climate change. Yet their actions are increasingly examined through the framework of resilience, a notion developed in the North, and increasingly adopted in the South. To what extent eliminate’ do these initiatives correspond to the concepts that scholars and authorities place under the resilience framework?

Three longitudinal case studies in Yumbo, Salgar and San Andrés (Colombia) serve to investigate narratives of disaster risks and responses to them. Methods include narrative analysis from policy and project documents, presentations, five workshops, six focus groups and 24 interviews.

The discourse adopted by most international scholars and local authorities differs greatly from that used by citizens to explain risk and masks the politics involved in disaster reduction and the search for social justice. Besides, narratives of social change, aspirations and social status are increasingly masked in disaster risk explanations. Tensions are also concealed, including those regarding the winners and losers of interventions and the responsibilities for disaster risk reduction.

Our findings confirm previous results that have shown that the resilience framework contributes to “depoliticize” the analysis of risk and serves to mask and dilute the responsibility of political and economic elites in disaster risk creation. But they also show that resilience fails to explain the type of socioeconomic change that is required to reduce vulnerabilities in Latin America.

The purpose of this study is to analyze the current state of knowledge of family businesses in tourism through a systematic review of international academic literature with an emphasis on Latin America.

The paper opted for a systematic review involving analyzing international academic documents, articles, dissertations and papers that presented both theoretical and empirical research results. The search was conducted from January to April 2019 on online databases and search engines.

Studies are concentrated in strategic planning and competitiveness. Most of them are published since 2014 by Ibero-American countries. Some features are coincident among the varied geographical contexts, as the importance of generational succession planning; search for family welfare throughout the business; and the existence of own capacities and resources. Besides, the owner's objectives and gender involvement differ in the research results of developed countries and emerging economies; some implications for Latin America are analyzed.

The family business has international economic relevance, especially in tourism. Still, the studies in this field are few, even when tourism implies processes and interactions that can influence the development of the companies that integrate their industry. In this way, a compilation of the recent works is carried out, in order to identify how the complex family dynamics with tourism are integrated into the studies, main contributions to the field and knowledge gaps.

Analizar el estado actual del conocimiento de la empresa familiar en el turismo a través de una revisión sistemática de literatura académica internacional con énfasis en Latinoamérica.

El documento sigue una revisión sistemática de artículos académicos, disertaciones y capítulos internacionales, que presentan resultados de investigación tanto teóricos como empíricos. La búsqueda fue realizada de Enero a Abril de 2019 en bases de datos en línea y motores de búsqueda.

Los estudios se concentran en la planificación estratégica y competitividad. La mayoría de ellos son publicados desde 2014 por países Iberoamericanos. Algunos aspectos son coincidentes entre los variados contextos geográficos, como la importancia de la planificación de sucesión generacional; búsqueda del bienestar familiar a través del negocio; y existencia de capacidades propias. Por otra parte, los objetivos del propietario y el involucramiento de género difieren en los resultados de investigaciones de países desarrollados y economías emergentes; algunas implicaciones para América Latina son analizadas.

La empresa familiar tiene relevancia económica internacional, especialmente en el turismo. Aun así, los estudios en este campo son pocos, incluso cuando el turismo implica procesos e interacciones que puede influenciar el desarrollo de las compañías que integran su industria. En este sentido, se llevó a cabo una compilación de trabajos recientes, con la finalidad de identificar como se ha integrado a los estudios la complejidad de la dinámica familiar con el turismo, las principales contribuciones y vacíos de conocimiento.

The aim of this paper is to analyze the life cycle of family-owned hotels in the maturity phase from the integration of theoretical models for family-owned tourism businesses.

A qualitative multiple case study was used to analyze four mature family-owned hotels through eight interviews and four observation guides with an abductive method. Three axes were analyzed; the ownership with the Gersick model, the family with the Tobak and Nábradí model and the business with the Butler tourist areas model to identify whether they are going through the consolidation stage, stagnation, rejuvenation or decline within its maturity.

The cases studied evolve in the three axes. In the business axes, two go through the stagnation stage, another in decline and the last in consolidation; all remain under controlling owners. In the family, there are different generations in charge. The boost to the destination plays a key role as a force for deterministic change in the internal transformation of these organizations, and to remain in consolidation, discontinuous changes and voluntaristic actions are necessary.

Family businesses seek longevity, although a low percentage reaches maturity. This research proposes the integration of life cycle models to understand its development in the axes of family, ownership and business, where aspects of the tourism industry are considered and allow the stage identification through which it passes in maturity, supporting internal decision making.

The purpose of this study is to construct a comprehensive review on family businesses in the tourism industry since glocalization and small businesses comprise most of the industry.

This is a conceptual paper which utilizes qualitative research methods. Bibliometric analysis is applied to the selected 35 articles from specific databases which include not only the general tourism industry but also subsectors of airline, hospitality, restaurant, etc. Articles in this study fixate on the family businesses within the tourism industry.

In total, 35 articles are found with the keywords “family business and tourism”, “family business and hospitality and hotels”, “family business and restaurant” and “family business and airline”. Though the family business studies focus on hospitality, tourism and restaurants as F&B, there is a research gap in the subsectors like rent-a-car companies, travel agencies and tour operators and recreation facilities. Overall qualitative research design is preferred, but majority of the authors’ focus is on business development, profit, performance and succession. For further studies, quantitative analysis on research gap areas are recommended.

The most general limitation is that only specific selected databases are used for the data gathering process such as double reviewed indexed journals published within Web of Science, Emerald, Elton B. Stephens Company (EBSCO) and Elsevier databases from the period of 1970s. Some other databases and some different periods may be considered as well as different keywords for other research. Secondly, few studies have analyzed quantitative data, since the specific nature of the family business dynamics require qualitative data. As a suggestion, not only qualitative analysis but also mixed methods may also be studied since the literature lacks the studies conducted with these methodologies.

The study contributes to the existing literature by providing a comprehensive review on hospitality and tourism family business management emphasizing the research gap on subsector application areas.

The purpose of this paper is to analyze the impact of IFRS mandatory adoption on accounting conservatism and to shed light on the drivers of such impact.

Using a sample of listed firms for five Latin American countries, the authors analyze the relation between mandatory adoption of International Financial Reporting Standards and the conditional accounting conservatism of earnings.

The authors find evidence that IFRS adoption boosts earnings conservatism. This result is robust and heterogeneous. The results also show that the effect of IFRS differs across firms and countries. Specifically, the impact of IFRS adoption is higher for low-earnings-quality firms and for firms with high levels of investment opportunities.

The results suggest that IFRS adoption in Latin America has enhanced comparability of financial information both across and within countries.

This paper contributes to the literature by providing new evidence on the drivers of the impacts of IFRS adoption in emerging markets.

Este artículo analiza el impacto de la adopción obligatoria de las Normas Internacionales de Información contable (IFRS o NIIF) en el conservadurismo contable y aclara los determinantes de dicho impacto.

Usamos una muestra de empresas listadas en cinco países latinoamericanos para analizar la relación entre la adopción obligatoria de IFRS y el conservadurismo contable condicional.

Encontramos evidencia de que la adopción de IFRS aumenta el conservadurismo contable. Este resultado es robusto y heterogéneo. Nuestros resultados también muestran que el efecto de IFRS en conservadurismo difiere entre empresas y países. En particular, el impacto de IFRS es mayor para firmas con baja calidad contable y altos niveles de oportunidades de inversión.

Nuestros resultados sugieren que la adopción de IFRS en Latinoamérica fomentó la comparabilidad de los estados financieros tanto intra como entre países.

Nuestro estudio contribuye a la literatura proveyendo evidencia nueva sobre los determinantes de los impactos de la adopción de IFRS en mercados emergentes.

Education is undergoing digital transformation intensified by COVID-19. In this context, gamification is an attractive alternative based on the use of elements of the games with educational purposes. However, it keeps the educational content to be learned as a central element without neglecting the “fun,” which contributing to engaging students. Therefore, this study aims to analyze the factors that affect students' engagement in an undergraduate course of Business Administration with gamified activities in remote education.

The authors collected data through a survey available to students of the administration course at a private university in São Paulo (n = 671). This study used a quantitative approach, using SEM with PLS estimation and with the support of other analytical techniques.

The results support all the hypotheses formulated. Those with the associated construct “competition” obtained the most robust relationships, which denotes that competition is an essential element in gamification. Despite being supported by the results, “network exposure” influencing engagement is one point of attention to improving teaching strategies.

Graduate schools could implement this type of gamified activity, evaluating whether students enrolled in higher degrees would willingly engage in a learning activity considered “less serious.”

Higher education institutions can benefit from this study by understanding that gamification is presented as an active methodology that increases students' engagement in teaching.

This research addressed gaps in the factors that affect students' engagement with gamified activities, proposing an alternative theoretical model to those present in the literature.

This paper aims to examine the factors that affect financial services design of and their effect on the improvement of the unbanked customer well-being.

The authors use a path analysis to examine customer well-being integration in the activities of service organizations. The theoretical estimation model was conducted using a structural equation model with maximum likelihood estimation. To build a more robust model that explains customer well-being, direct and indirect effects are used in the estimation of the research model.

Perceived customer support and interaction with the storekeeper are two major factors that, positively, influence trust and customer participation (CP). In addition, CP plays a key role in enhancing financial empowerment and thereby in the production of greater customer well-being.

This study sheds light on the positive effects that the design of services has on customer well-being and exposes the underlying mechanisms that contribute to customer well-being through CP. It also provides a unique financial service format and specific strategies for managing trust and CP to enhance individual well-being in the unbanked population in a developing country.

This paper analyses how contextual factors at universities (entrepreneurship education and program learning) and cognitive variables (perceived behavioral control, implementation intentions, and attitude) influence entrepreneurial intentions among Latin American university students.

The empirical analysis employs a multilevel (hierarchical) linear model with a sample size of 9012 university students taken in 2018 from nine Latin American countries: Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, México, Panamá, and Uruguay.

Overall, the university context and cognitive variables contribute to explaining entrepreneurial intentions in university students. Whereas program learning constitutes a variable that directly and indirectly explains entrepreneurial intentions among university students, attending entrepreneurship courses negatively influences their entrepreneurial intentions.

A central premise of this study is that the entrepreneurial process in university students is a multilevel phenomenon, given that university context and cognitive variables are key factors in entrepreneurial intentions. The findings support this premise and contribute to the existing literature on entrepreneurship in emerging economies. Nevertheless, the results reveal a more nuanced picture regarding the role of university context on the entrepreneurial intentions of students.

Este artículo analiza cómo las variables del contexto universitario (educación emprendedora y aprendizaje adquirido) y las variables cognitivas (control de conducta percibido, intenciones de implementación y actitud) influyen en la intención emprendedora de los estudiantes universitarios latinoamericanos.

El análisis empírico es por medio de un modelo lineal multinivel (jerárquico) con una muestra de 9012 estudiantes universitarios de nueve países latinoamericanos, a saber: Argentina, Brasil, Chile, Colombia, Costa Rica, Ecuador, México, Panamá, y Uruguay.

En general, el contexto universitario y las variables cognitivas contribuyen a explicar la intención empresarial de los estudiantes universitarios. Mientras que el aprendizaje adquirido (program learning) constituye una variable que explica la intención emprendedora de los estudiantes universitarios directa e indirectamente, matricular cursos de emprendimiento influye negativamente en su intención emprendedora.

Una premisa central en este estudio es que el proceso emprendedor de los estudiantes universitarios es un fenómeno multinivel, resultando el contexto universitario y las variables cognitivas factores clave para explicar la intención emprendedora. Nuestros resultados apoyan esta premisa y contribuyen a la literatura sobre emprendimiento en países emergentes. No obstante, nuestros resultados revelan una imagen más matizada del papel del contexto universitario en la intención empresarial de los estudiantes universitarios.

The case study centers on the ways in which a world‐renowned beauty pageant is deployed as a strategic asset by the Organización Cisneros (OC), a major player among Latin American television companies. The Miss Venezuela (MV) beauty contest has iconic status in Venezuela and enjoys an international reputation. Following the election of President Chávez in 1998 the OC gradually scaled‐down its operations in Venezuela. Adriana Cisneros, OC Vice President, turned MV into a key element of the Corporate Social Responsibility strategy at Venevisión, the TV channel founded by her grandfather. She also sought ways to build on the MV brand, in order to strengthen the OC's business strategy.

The case study employs an inductive methodology, using a comprehensive approach to develop a teaching case study. It focusses on understanding a concrete business situation presented within a detailed contextual analysis.

Complex business and strategic decision making calls for a thorough analysis of internal business variables and a deep understanding of complex environmental forces.

The comprehensive approach and detailed information presented in this case study constitute a versatile resource that will be useful for teaching topics including strategy, innovation, and business model development.