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The case study is based on a series of in-depth interviews carried out with the owners and directors of the company. The data are complemented by documentary analysis, including descriptions of internal processes and industry information. For the teaching note, the authors opt for an exploratory study using the open-ended approach of grounded theory.

Arette^® is a Mexican family business dedicated to the production and sale of tequila, fusing the artisanal with the new in its production processes. Sales take place mostly in the European and American markets. The foreign market for tequila is very attractive but also very demanding both in terms of financial resources and time. Although the company has managed to enter this market through bars and restaurants, it has not yet managed to reach the final consumers (those who order margaritas in bars). Jaime, Eduardo and Lalo are wondering whether it might be time to invest more resources in ensuring that Arette^® is not just a brand for fine cocktails. Until now, their main promotional tool has been word of mouth, and they are not sure what their next step should be – to focus on the international or the domestic market.

The case study can be incorporated into undergraduate classes, where it could serve as part of an international marketing course, in particular, as an international sales strategy and implementation session. It can be used to teach basic concepts and their application.

This case study focuses on the decision that many small companies have to make at some point in their business strategy, which is to focus either on the international or domestic market: The objectives are as follows:

1. To identify the variables that increase or modify the demand for Tequila.

2. Compare the advantages and disadvantages of focusing on a domestic Tequila market or focusing on an international market.

3. Identify the critical variables that a small company faces if it wants to go international such as.

4. Identify if there are forms of diversification for Tequila Arette such as new markets or new products, or both.

Strategic Planning for family businesses.

MBA family businesses courses and/or executive education courses that focus on family businesses. The case can be used in introductory sessions related to family business strategy.

This case tells the story of two generations of coffee plant growers at Hacienda Flandes in Colombia’s coffee region. It describes external and internal factors that affected the family business from 1970 to 2013. The case presents antecedents and consequences of environmental circumstances and family members’ decisions that drive this business from boom to decline and later on to its potential reinvention. Through an analysis of this family-owned coffee plantation across generations, students are expected to understand the importance of strategic planning in family businesses, in a changing and competitive environment. Family businesses in emerging economies are the most common type of businesses. In Latin America, most of family businesses might be younger than those in Europe and even in North America. Therefore, family businesses in these economies can be going through or will soon go through a succession. Succession success rate is low, regardless of the culture or country in which the family business develops. This case deals with the preparation (or lack of preparation) of the next generation in family businesses management and its consequences and helps students suggest alternatives and better decisions to run family businesses in an emerging economy.

Students will be able to know and explain the concept of a family business as a dynamic system: firm, family and individuals, each one with actions and outcomes; analyze opportunities for and threats to family businesses across generations; and formulate strategies that balance business and family demands.

The teaching note has specific reading materials to support class discussion.

There is a growing interest in understanding the strategic behaviour of family firms producing international commodities such as coffee, particularly in contexts where decisions about what products to sell, where to commercialise them and how to promote them appear to be highly based on both business and family aspects. The purpose of this paper is to explore product differentiation strategies in family firms in the specialty coffee industry across Latin American countries. Whilst the socioeconomic relevance of coffee production in Central America is unequivocal, the approach and rationale of families that engage in specialty coffee production remain underexplored.

This study examines product differentiation in specialty coffee family farms across countries in Central America: Guatemala, Honduras and Nicaragua. The study relies on in-depth interviews, case studies and an interpretative approach to unpick the dynamics of product differentiation by families in business dedicated to producing specialty coffee.

The findings show that product differentiation in specialty coffee family farms is influenced by both business and family aspects and driven by entrepreneurial stewards. Coffee-farming families can engage in product differentiation through a shared vision, a combination of traditional and specialised knowledge, and through the continuous development of an exchange network. The findings reveal a connection between families in business balancing family and business interests, and the strategic intention to build up their assets entrepreneurially over time.

This study contributes to the literature on stewardship and strategic behaviour in family firms when families in business engage in differentiating their products in a highly competitive industry. More specifically, this study focuses on companies across countries where coffee is of crucial socioeconomic importance, and where the said companies are owned and managed by families. The study expands understanding of product differentiation in family-enterprise-first businesses and suggests that the family elements in differentiation can be explained through an entrepreneurial stewardship perspective.

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.

This paper investigates the effect of the fit between supply and demand uncertainty (SDU) and supply chain responsiveness (SCR) (SC fit) on business and innovation performance in Brazilian companies.

The study presented an analysis carried out on an empirical study based on a sample of 150 manufacturing companies. Business and innovation performance of companies with different types of SC fit ( high–high and low–low fits) and misfit (positive and negative) are compared and discussed.

The results indicated that SC fit had a positive effect on both business and innovation performance. Further analyses suggested that companies with SC fit present similar business performance, independent of the level of SDU that characterizes the environment where they compete, while companies in environments with higher levels of uncertainty tend to present superior innovation performance. Companies with positive and negative misfit present similar performance.

An analysis of the literature showed that there is no consensus when it comes to the definitions and measurements of SC fit. The paper investigates the effects of SC fit on business and innovation performance, while previous empirical studies have mainly addressed its impact on financial performance. Moreover, this study compares the effects of two types of fit and two types of misfit and assesses SC fit in Brazilian manufacturing companies, analyzing the context of an under-researched reality.

The aim of this study is to explore and understand corporate governance patterns in family firms across Latin America. This is in response to several calls in the academic literature urging for more empirical studies in corporate governance in developing regions.

Following a configurative perspective, a hierarchical cluster analysis is applied to a sample of the 155 largest Latin American family firms.

The authors identify three main corporate governance configurations across Latin American countries. First, the exported governance model resembles many characteristics of Anglo-American and Continental Europe governance patterns of public listed control, having independence from the board of directors, and mainly hiring non-family management. Second, the super-familial governance model describes private ownership where one or multiple families control both the board of directors and the top-management team. Finally, the hybrid governance model is the largest cluster identified in the sample and combines governance characteristics of both of the foregoing configurations. This configuration exhibits ownership structured through public offerings of shares combined with leadership of the board of directors by a family member as well as moderate family influence on the board and management.

This is the first study to investigate corporate governance in the largest listed and privately-owned family firms in Latin America. The article extends the conversation on family firm heterogeneity and contributes to the configurative approach in the family business field by offering a cross-country perspective and identifying meaningful taxonomies that are applicable beyond national boundaries.

Accounting education in universities is always a hard subject for the students, who find it boring and little stimulating. So, even though students increasingly demand the integration of varied technologies and mobile devices into learning environment (Wash & Freeman 2013), educational systems of the public universities continue to be traditional. The role of students is totally passive, so the main responsibility of class development lies on the shoulders of professors, but this situation can change with the use of Socrative App in a learning environment, since it encourages students to play an active part in class.

That is why professors have to find new ways to capture the students’ attention, facilitating their learning, and at the same time, making it fun and entertaining. In this work, a teaching innovation case to first-year students in a university is presented using Socrative App. This study aims to investigate how the university can combine ICT close to traditional methodologies of learning, in order to increase interest in the subject, awakening in them passion and vocation for the accounting area.

Lean healthcare (LHC) applies lean philosophy in the healthcare sector to promote a culture of continuous improvement through the elimination of non-value-added activities. Studies on the subject can be classified as conceptual (theoretical) or analytical (applied). Therefore, this research compares bibliometric indicators between conceptual and analytical articles on LHC.

For data collection, the PRISMA Protocol was employed, and 488 articles published from 2009 to 2021, indexed in the Scopus and WoS databases, were retrieved.

This study reveals how conceptual and analytical LHC studies are organized in terms of the most relevant journals, articles, institutions, countries, the total number of citations, collaboration networks (co-authorship, international collaboration network and institutional collaboration network) and main co-words.

Only four papers conducting bibliometric analysis on LHC studies were identified in the Scopus and Web of Science databases. In addition, none of these papers compared conceptual and analytical bibliometric indicators to reveal the evolution, organization and trends of each category. Therefore, this work is not only the first to make this comparison but also the first to analyze the collaboration between authors, institutions and countries in relation to studies on LHC. The analyses performed in this work allow one new possible understanding, by researchers and health professionals, of the literature behavior in this field of study.

The aim of this paper is to study the challenges of digital advertising from the characterization of the influencer phenomenon based on the perceptions of two different and non-consecutive generations, explored from the perspective of parasocial relationships

Using a quantitative methodology design and a descriptive approach, a study is presented on a sample of 449 individuals belonging to two generational niches, generation Z (N = 227) and generation X (N = 222). For the study, characterization parameters have been defined based on existing literature, defining five-dimension conceptualization: strength, fairness, engagement, trustworthiness and social role.

The results point to a different perception of the phenomenon in some aspects that allow an intergenerational portrait of the figure of the influencer to be made. The findings of the study are innovative because they were not previously available and transcend academia to serve the companies that proliferate in the representation and management of influencers, as the characterization of this figure is important for the identification of key aspects in the adjustment of products and messages offered to a certain public of a specific population niche, both for advertising companies and for media and institutions.

The study reveals interesting challenges for digital advertising from the audience's perceptions about influencers, highlighting the relevance of influencers which clearly contributes to a better understanding of more efficient strategies on digital advertising.