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This article explains the causal mechanism supporting sustainable longevity by analysing the last three generations of one of the oldest family firms in Latin America.

An explanatory single-case qualitative research based on critical realism explores why and how this family firm has been able to maintain its multigenerational longevity.

Los Lingues's evolutionary strategy, driven by transgenerational entrepreneurship under effectuation, has supported this family firm's sustainable longevity. Its effectual logic emerged mainly from the richness of the firm's historical resources embedded in its identity, knowledge and social capital and priority to preserve socioemotional wealth.

This study integrates socioemotional wealth and effectuation theory to explain a family firm's ability to survive through generations and sustain longevity. The study demonstrates the relevance of effectual logic in the entrepreneurial dynamics of a multigenerational family firm. Effectual logic drives the firm evolution and adaptation for sustainable longevity.

This article conceptualizes and constructs a comprehensive framework that can better help to answer that question – Who is accountable for social and public problems? – theoretically and practically.

Tracing the drivers behind two phenomena “accountability hole” and “accountability black hole”, stemming from “pushing power game” and “pulling power game”, respectively, this study considers (1) the three actors of society: citizens (civil society), corporations (market) and civil servants (government), and (2) the principal-agent relationship between the three actors in the face of social and public problems. As a result, the 4CAs framework that contains the three actors’ collaborative accountabilities to one another is presented.

The 4CAs model emphasizes (1) all three actors function as agents that are accountable to one another, (2) collaborative accountability beyond collaborative governance and (3) repowering citizens and corporations beyond just empowering them, i.e. returning their inherent rights and obligations to serve one another.

The 4CAs model may function as a descriptive and prescriptive lens through which the trilemma between market failure, government failure and citizen failure can be re-assessed and balanced. The model can also be used as a set of indicators for assessing and helping a society to better resolve the social and public problems collectively.

This paper aims to carry out a systematic review based on the preferred reporting items for systematic reviews and meta-analyses (PRISMA) guidelines to assess the adherence to the Mediterranean dietary pattern (MDP) in workers.

Three electronic databases were searched up to March 2022. The population was restricted to adults, workers in any professional area, without special diets and no specific health conditions. Their adherence to the MDP was assessed by any a priori method/instrument. Two reviewers independently applied the eligibility criteria and performed the data extraction from each study included. In case of disagreement, a third reviewer was consulted.

Of the 590 studies found, 46 were included. Most of the studies were carried out in Europe, between the years 2019 and 2022 and were cross-sectional studies. The minimum sample size was 38, and the maximum was 1,74,638 participants. Most studies included both males and females; six included only females and nine only males. The three most prevalent types of workers under study were health professionals, factory workers and firefighters. The most used method for assessing adherence to the MDP was the Mediterranean diet score. Overall, workers showed low or moderate adherence to the MDP.

This systematic review conducted to assess the adherence to the MDP in workers displays an urgent need to improve diet quality in the workplaces.

Enforcing employee compliance with information systems security policies (ISSP) is a herculean task for organizations as security breaches due to non-compliance continue to soar. To improve this situation, researchers have employed fear appeals that are based on protection motivation theory (PMT) to induce compliance behavior. However, extant research on fear appeals has yielded mixed findings. To help explain these mixed findings, the authors contend that efficacy formation is a cognitive process that is impacted by the cognitive load exerted by the design of fear appeal messages.

The study draws on cognitive load theory (CLT) to examine the effects of intrinsic cognitive load, extraneous cognitive load and germane cognitive load on stimulating an individual’s efficacy and coping appraisals. The authors designed a survey to collect data from 359 respondents and tested the model using partial least squares.

The analysis showed significant relationships between cognitive load (intrinsic, extraneous, and germane) and fear, maladaptive rewards, response costs, self-efficacy and response efficacy.

This provides support for the assertion that fear appeals impact the cognitive processes of individuals that then in turn can potentially affect the efficacy of fear and coping appraisals. These findings demonstrate the need to further investigate how individual cognition is impacted by fear appeal design and the resulting effects on compliance intention and behavior.

This paper aims to investigate the direct and combined impacts of entrepreneurial orientation (EO) and conservative orientation (CO) on perceived business performance (PBP) of small- and medium-sized enterprises (SMEs) under strategic-hybrid orientation (SHO) theory.

The data collected from the SABI NEO international database has 90 companies in 13 medium-to-high and high-tech activity sectors. The authors used partial least squares structural equation modelling to test the research model.

Business strategies match a SHO that includes both orientations, i.e. EO and CO. Moreover, as expected, the authors found evidence that each orientation produces performance-related sign-opposite significant impacts. Finally, the hypothesis regarding the positive synergistic effect of both orientations (EO and CO) on PBP was also supported.

One stems from the study’s cross-sectional nature, requiring a longitudinal approach. Another one resides in the absence of further examinations concerning multigroup analysis. Another restraint is the limitedness of data, focused on firms with med/high-tech intensity. For last, while the use of results in the initial stages of theory development can be beneficial, it is important to note that such results cannot be simply extrapolated or generalized to other industrial sectors without careful consideration of the contextual factors at play.

This study humbly endeavours to contribute to the finality of SMEs’ more steady and prosperous existence concerning the consciousness of the need to improve labour stability and wage fairness, conditions such as requiring a continuous commitment.

In this study, the authors aimed to investigate the impact of SHO on SMEs’ PBP. To this end, the authors simultaneously used two different strategic orientations (SOs): EO, which is widely studied in the literature, and CO, which has been less researched. The authors also examined their synergistic effects on PBP. The authors’ approach is based on Venkatraman’s strategic orientation of business enterprises model and the comparative paradigm of SOs.

Drawing on the Job Demands-Resources (JD-R) theory, the primary goal of this study is to conceptualise and empirically validate a theoretical framework that explains the process by which digital job resources influence the innovative work behaviour of technological professionals. Specifically, this study aims to examine the impact of digital job resources, especially digital training, and digital communication, on employee digital engagement. Furthermore, it investigates the influence of digital engagement on digital leadership and the effect of digital leadership on innovative work behaviour. Lastly, the study examines whether digital engagement and digital leadership serially mediate the relationship between digital job resources and innovative work behaviour.

Data were collected from full-time technological professionals using multiple sampling techniques. A total of 307 samples were utilised for the final data analysis. Partial Least Squares Structural Equation Modelling (PLS-SEM), employing SmartPLS 4.0, was used to test the study hypotheses.

The findings of this study emphasize that digital engagement and digital leadership are pivotal in mediating the impact of digital communication on technological professionals' innovative work behaviour. Specifically, our results show that digital communication significantly shapes the digital engagement of these professionals. Digital engagement, in turn, positively influences digital leadership, which then fosters technological professionals’ innovative work behaviour. Notably, both digital engagement and digital leadership serve as mechanisms that link digital communication and innovative work behaviour. Contrary to our initial expectations, the study finds that digital training neither directly affects digital engagement nor has an indirect effect on innovative work behaviour.

The present study is distinct in offering a theoretical framework outlining the steps through which digital resources influence technological professionals' digital engagement, digital leadership capabilities, and their innovative work behaviour. Prior studies have predominantly focused on antecedents of innovative work behaviour, with an emphasis on individual characteristics and organisational environmental factors. There is limited research exploring how, or even if, digital job resources – such as digital training and digital communication – affect employees’ innovative work behaviour. Additionally, the examination of the interrelationship between digital engagement and digital leadership is notably lacking in existing literature. Much of the research has instead probed the converse relationship: how leadership styles impact employees' engagement. Lastly, this research is among the pioneering efforts to consider the serial mediating role of digital engagement and digital leadership between digital job resources and innovative work behaviour, a topic that remains underrepresented in academic discourse. This study addresses these gaps.

This study has two main objectives. First, to examine the indirect effects of digital platform capability and digital resilience on digital transformation (DT) outcomes for small- and medium-sized enterprises (SMEs), and second, to investigate how digital business model maturity influences these indirect effects.

The study adopts a quantitative design and collects data through a self-reporting survey from individuals in the technological industries. The Partial Least Squares-Structural Equation Modelling (PLS-SEM) and PLS multi-group analysis examine the measurement and structural models and the significance of differences in indirect paths based on the digital business model maturity level, serving as a moderator.

The findings of this study provide valuable insights into the internationalisation of digital SMEs. They indicate that digital platform capability and resilience fully mediate, connecting digital resources to SME growth. The study also confirms the digital business model maturity’s positive and significant moderating effect on these indirect relationships.

This research contributes to the existing literature by focusing on the international outcomes of platform ecosystems in developing markets. It explores how digital platform capability and resilience support the digital transformation of SMEs, considering their vulnerability due to their small size. The study also fills a research gap by investigating the relationship between big data, digital leadership and the international growth of digital platforms. Lastly, it explores the role of digital maturity in the relationships between antecedents, determinants and outcomes of digitalisation.

The study aims to explore the discrepancy between the subjective and objective debt burdens across various household socio-demographic and debt characteristics. Additionally, it seeks to establish an optimal debt service-to-income ratio (DSTI) threshold for identifying over-indebtedness.

This study utilized a sample of 1,004 respondents from a nationwide survey conducted among Polish indebted households. A discrepancy ratio (DR) measure was proposed to evaluate the divergence between subjective and objective over-indebtedness. Binary logistic regression was employed to estimate the probability of being subjectively and objectively over-indebted, as well as the discrepancy between the two measures of over-indebtedness. The study also employed numerical simulations to determine the optimal DSTI threshold for identifying over-indebted households in general and based on their socio-economic characteristics.

The study established a debt service-to-income ratio (DSTI) threshold of 20% to minimize the discrepancy between subjective and objective debt burden, which is lower than thresholds found in other studies aimed at identifying over-indebted households. Age, number of loans, self-perceived needs satisfaction and type of debt were identified as significant socio-economic and debt-related determinants of over-indebtedness. Household socio-economic and debt-related characteristics significantly influence the threshold for identifying over-indebtedness using DSTI. It can vary widely, ranging from as low as 11% for well-educated women with multiple loan commitments to 43.7% for young males with vocational education, high incomes and originating from households with four or more members.

The paper proposes a more comprehensive approach to debt burden analysis by introducing a new methodology for determining a debt service-to-income (DSTI) threshold that could serve as a measure of over-indebtedness based on the discrepancy between subjective and objective over-indebtedness. It also emphasizes the significance of socio-economic and debt-related factors in evaluating subjective and objective over-indebtedness.

This study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud.

This study uses a quantitative approach from secondary data on the financial reports of companies listed on the Indonesia Stock Exchange in the last ten years, from 2010 to 2019. Research variables use financial and non-financial variables. Indicators of financial statement fraud are determined based on notes or sanctions from regulators and financial statement restatements with special supervision.

The findings show that the Extremely Randomized Trees (ERT) model performs better than other machine learning models. The best original-sampling dataset compared to other dataset treatments. Training testing splitting 80:10 is the best compared to other training-testing splitting treatments. So the ERT model with an original-sampling dataset and 80:10 training-testing splitting are the most appropriate for detecting future financial statement fraud.

This study can be used by regulators, investors, stakeholders and financial crime experts to add insight into better methods of detecting financial statement fraud.

This study proposes a machine learning model that has not been discussed in previous studies and performs comparisons to obtain the best financial statement fraud detection results. Practitioners and academics can use findings for further research development.

Security assurance evaluation (SAE) is a well-established approach for assessing the effectiveness of security measures in systems. However, one aspect that is often overlooked in these evaluations is the assurance context in which they are conducted. This paper aims to explore the role of assurance context in system SAEs and proposes a conceptual model to integrate the assurance context into the evaluation process.

The conceptual model highlights the interrelationships between the various elements of the assurance context, including system boundaries, stakeholders, security concerns, regulatory compliance and assurance assumptions and regulatory compliance.

By introducing the proposed conceptual model, this research provides a framework for incorporating the assurance context into SAEs and offers insights into how it can influence the evaluation outcomes.

By delving into the concept of assurance context, this research seeks to shed light on how it influences the scope, methodologies and outcomes of assurance evaluations, ultimately enabling organizations to strengthen their system security postures and mitigate risks effectively.