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Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

The primary objective of this paper is to explore the robust determinants influencing the infection rate and case mortality rate of COVID-19 in both developing and developed economies. The analysis is conducted using a dataset encompassing 148 countries.

To achieve this goal, empirical testing utilizes the Sala-i-Martin version of extreme bounds analysis, a method grounded in the cumulative density function. This approach allows for a comprehensive exploration of potential determinants.

The analysis results reveal that, to a large extent, distinct factors contribute to the infection and mortality rates in developed and developing countries. Notwithstanding these differences, certain common factors emerge, such as the risk environment, the number of tests conducted per million people and the percentage of the population over 65.

Despite acknowledging the potential limitations inherent in official data, this study concludes that the presented results offer valuable insights. The identified determinants, both unique and common, contribute to understanding the dynamics of COVID-19 in diverse economic settings. The information gleaned from this research holds significance for decision-makers involved in combating the ongoing pandemic.

This study aims to understand the leadership characteristics of founders of social and environmental enterprises in Latin America who have achieved business success with a focus on sustainability despite difficult social, economic, political and even health contexts in which they live.

This nonexperimental research is a qualitative, descriptive and exploratory study. Twenty-one in-depth interviews were conducted with social/environmental entrepreneurs of the Kunan Network (an organization that groups the entrepreneurial ecosystem in Peru).

The study analyzes the leadership profile and characteristics of entrepreneurs who have created profitable businesses with a social/environmental focus that solve relevant social problems and contribute to improving people’s quality of life and caring for the environment.

Although only 21 business leaders with outstanding participation and positive social and environmental impact were included in this study, they were supported and recognized by the Kunan Network.

The study contributed to the conceptualization and understanding of the profile of leaders of social and environmental enterprises, whose main challenges are to solve social or environmental problems of society and contribute to improving the quality of life of people and the environment. Knowing the profile of these entrepreneurs generates value to the knowledge of the subject and contributes to understand and propose strategies to improve the ecosystem of social-environmental entrepreneurship in emerging countries such as Peru. This will contribute to the creation of relationships and alliances with various social actors: public, private, third sector, academia, among others, for the management and promotion of sustainable business.

El estudio busca conocer las características de liderazgo de los fundadores de empresas sociales y ambientales en América Latina que lograron el éxito de sus negocios desde un enfoque de sostenibilidad a pesar del difícil contexto social, económico, político e incluso sanitario en el cual viven.

En la investigación no experimental de tipo estudio cualitativo, descriptivo y exploratorio, se realizaron 21 entrevistas en profundidad a emprendedores socio/ambientales de la Red Kunan (organización que agrupa el ecosistema emprendedor en el Perú).

El estudio analiza el perfil de liderazgo y las características que tienen los emprendedores que crearon negocios rentables con enfoque social/ambiental que resuelven problemas sociales relevantes y contribuyen al mejoramiento de la calidad de vida de las personas y al cuidado del ambiente.

El estudio incluyó solo a 21 líderes emprendedores con destacada participación y impacto social y ambiental positivo, sin embargo es importante el reconocimiento y respaldo que estos tienen de parte de la Red Kunan.

El estudio contribuyó a la conceptualización y comprensión del perfil de los líderes de empresas sociales y ambientales cuyos principales desafíos son resolver problemas sociales y/o ambientales de la sociedad y contribuir al mejoramiento de la calidad de vida de las personas y del medio ambiente. Conocer el perfil de estos emprendedores creemos que genera valor al conocimiento del tema y contribuye a entender y proponer estrategias para mejorar el ecosistema del emprendimiento social/ambiental en países emergentes como el peruano; lo cual contribuye a generar relaciones y alianzas con diversos actores sociales: públicos, privados, tercer sector, academia, entre otros para la gestión y promoción de negocios sostenibles.

O estudo procura conhecer as características da liderança dos fundadores das empresas sociais e ambientais na América Latina que alcançaram o sucesso desde uma abordagem sustentável apesar do contexto social, econômico, político e sanitário difícil no qual vivem.

Na pesquisa não experimental de tipo de estudo qualitativo, descritivo e exploratório, se realizaram 21 entrevistas detalhadas a empreendedores socio/ambientais da Kunan Rede (organização que agrupa o ecossistema empreendedor no Peru).

O estudo analisa o perfil de liderança e as características dos empreendedores que criaram negócios rentáveis com uma abordagem socioambiental que resolvem problemas sociais relevantes e contribuem ao melhoramento da qualidade de vida das pessoas e ao cuidado do meio ambiente.

O estudo só incluiu 21 líderes empreendedores com destacada participação e um impacto socioambiental positivo. Não obstante, é importante mencionar que aqueles líderes têm o reconhecimento e apoio da Kunan Rede.

O estudo contribui para a conceptualização e compreensão do perfil dos líderes de empresas sociais e ambientais e cujos desafios principais são resolver problemas sociais e/ou ambientais da sociedade e ajudar ao melhoramento da qualidade de vida das pessoas e do meio ambiente. Conhecer o perfil desses empreendedores pode gerar valor ao conhecimento do tema e ajudar ao seu entendimento e propor estratégias para aprimorar o ecossistema do empreendedorismo socioambiental em países emergentes como Peru, assim pode contribuir ao relacionamento e parcerias com diversos atores sociais do setor público, privado, terceiro setor, academias, entre outros, para a gestão e promoção de negócios sustentáveis.

This paper aims to investigate the relationship between academia and society focusing on how technical universities perform Third Mission (TM) to promote knowledge outside the academic environment producing multiple benefits.

This investigation is performed through the conceptual approach. The theoretical background of the TM is explored through scientific literature review. It analyses a selected pool of experiences focused on Environmental and Sustainable Education (ESE). The study identifies significant aspects of two specific case studies, designed and implemented by the authors.

Outcomes show opportunities and limitations in the application of ESE on behalf of technical academia. The study suggests solutions, precautions and systemic changes to promote ESE for childhood as TM activity in technical engineering academia. These recommendations can be useful for policymakers to set academic goals and plan the strategic management of teaching, research and TM.

The paper focuses on the role of technical engineering universities and criticalities faced by academics to foster and perform ESE. Future perspectives aim to create new opportunities to strengthen the social impact of scientific and technical research by building bridges with childhood education.

The current work aims to present a review of academic literature that systematizes the body of knowledge related to marketing and consumer behavior in order to identify the most effective variables that encourage the consumer towards a proper and better lifestyle, accordingly the paradigm of management, marketing and technology efforts to promote a “better” society preventing obesity.

A literature review was carried out to examine the studies of marketing and consumer behavior published in international peer-reviewed journals over the last twenty-three years (2000–2023). Our review finally considered a total amount of 46 articles.

Findings elucidate three overarching themes and associated sub-hemes, encompassing: (1) Product design for obesity prevention, including aspects such as labeling, nomenclature, packaging and assortment; (2) Technology-supported preventive measures, involving mobile applications, self-monitoring, short message services and digital therapeutics; and (3) Marketing and communication strategies, incorporating social advertising, nudge, social influence and initiatives targeting childhood obesity prevention. Furthermore, a comprehensive research agenda is presented, delineating potential avenues for future investigations predicated on the utility of the results in fostering subsequent endeavors within the realms of: efficacy and effectiveness studies; personalization and tailoring; behavioral change techniques and gamification; user experience and acceptance; cost-effectiveness and implementation; as well as ethical and privacy concerns.

Main limitations are related to the characteristics of the analyzed literature, resulting in only English journal articles, book chapter and so on. Thus, other relevant contributions in different languages discussing interesting insights might have been neglected.

This study offers several insights to managers, marketers and policymakers involved in the issue of the obesity prevention. Since obesity represents a crucial challenge for public health at a global level, with its incidence reaching epidemic proportions in recent decades, the results may be extremely useful and powerful because suggesting – by employing a robust resulting corpus of knowledge on this domain – several practical features, actions and tactics to face such an important challenge. Moreover, this paper offers for scholar and researcher a systematized knowledge around the issues of obesity prevention, together with a detailed research agenda emerging by the critical analysis of the emerging insights, and to practitioners systematized useful insights to project and develop their future business strategies.

By providing several actions and tactics for obesity prevention (e.g. as for product labeling, naming, packaging, assortment; the exploitation of new technologies for mobile applications design, self-monitoring, short message service (SMS) alert systems, digital therapeutics; the role of social advertising, nudge, social influence) this work perfectly match the emerging societal orientation related to business, marketing and technology efforts to create a “better” society.

The study shed lights the need for a holistic approach to obesity prevention, involving interaction between individual main topics. Importantly this is the first study to analyze the issue of obesity prevention by considering a multidisciplinary corpus of literature, analyzed trough an individual-centric orientation.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

The purpose of this research is to investigate the influence of service provider benevolence trust and privacy concerns on the intention to adopt smart services (SS), in line with the privacy paradox. It also seeks to analyze the role of smart connected product (SCP) usage, between current and potential users.

The study specifically focuses on one type of SS: smart-connected car insurance based on the “pay as you drive” and/or “pay how you drive” principle. Data were collected through an online survey of 362 French drivers. Hypotheses are tested using structural equation modeling and a multigroup confirmatory factor analysis.

The results show that trust in the benevolence of the service providers positively influences the intention to adopt SS, regardless of how familiar consumers are with SCP. Conversely, privacy concerns have a negative impact on such intention, but this effect only occurs among consumers who already own SCP.

From a managerial perspective, this research could help service providers to successfully develop and promote SS, by establishing a relationship based on benevolence and transparency regarding the use of personal information. In addition, managers should promote SS differently when addressing SCP users, seeking to reassure them or avoid addressing privacy concerns.

Our study adds to the privacy paradox theoretical framework by empirically analyzing drivers of SS adoption. It highlights the key but distinct roles of privacy concerns and benevolence trust.

The Metaverse is rapidly reshaping the understanding of tourism, yet the public perception of this new domain remains largely uncharted empirically. This paper aims to build on the technology acceptance model (TAM) and diffusion of innovations theory (DIT) to fill this gap, offering crucial insights that could inform scholars and practitioners in both the tourism and technology sectors.

Using a big-data approach, the authors applied machine learning to scrape comments made by social media users on recent popular posts or videos related to tourism in the Metaverse from three prominent social media platforms. The cleaning process narrowed down 15,461 comments to 2,650, which were then analysed using thematic, emotion and sentiment analysis techniques.

The thematic analysis revealed that virtual tourism evokes a complex range of public beliefs. While many express awe and excitement toward its immersive capabilities, others remain sceptical about authenticity compared to physical travel. Additional themes show people draw comparisons to real-world tourism, discuss technology’s role and note educational value and novelty. However, some comments raise concerns about potential societal harms, exploitation and mental health impacts. Sentiment analysis found over half of the comments positive, though some were negative. Emotion analysis showed contentment, happiness and excitement as most frequent, though sadness, worry and loneliness also featured. Overall, perceptions of Metaverse tourism encompass enthusiasm yet substantial ambivalence.

To the best of the authors’ knowledge, this study is one of the first to comprehensively analyse public discussions on Metaverse tourism. It takes TAM and Rogers’s DIT a step further and provides fresh insights into how these theories can be employed in the emerging field of Metaverse tourism. The themes revealed new conceptual insights into multidimensional factors shaping public beliefs about Metaverse tourism and thus informing scholarly research on virtual interaction and technology acceptance regarding Metaverse tourism. In addition, the results can help tourism providers, platforms and marketers address salient public beliefs and sentiments/attitudes in developing marketing offerings, experiences and communications. Over time, this analysis methodology can be used to track the evolving public perceptions of Metaverse tourism.

The purpose of this study is to analyze the impacts of the COVID-19 pandemic on the performance of companies using a hybrid Multi-Criteria Decision-Making (MCDM) approach. Specifically, the study examines Türkiye’s Top 500 Industrial Enterprises to analyze their performance before and during the pandemic, and to capture their performance in determining investment and production strategy.

To achieve the study’s objectives, the Fuzzy Best-Worst Method (F-BWM) was used to obtain importance levels of performance indicators, decreasing the vagueness in experts’ decision-making preferences. The Measurement Alternatives and Ranking According to Compromise Solution (MARCOS) method was used to rank enterprises based on their performance.

The COVID-19 pandemic has clearly had a substantial impact on the performance of Türkiye’s top 500 industrial enterprises. While some companies suffered decreased sales, others reported that their revenues increased or remained constant during the outbreak. The results reveal that the pandemic caused a shift in the initial ranking outcomes for the first two enterprises.

The study’s limitations include the sample size and the time period under consideration, which may have an impact on the generalizability of the findings.

Decision-makers’ investment, employment and operational decisions were influenced by the impact of the COVID-19 pandemic. The results provide insights for decision-makers on how to achieve higher growth and performance under the pressure of the pandemic.

The study’s practical consequences help decision-makers understand how to attain higher growth and performance in the face of the epidemic.

The originality of this study lies in using a hybrid MCDM approach to examine the impact of the COVID-19 pandemic on company performance. A hybrid MCDM approach is proposed to help decision-makers make the best possible investment and implementation decisions.