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In Latin America, the growing participation of women microentrepreneurs who continue to operate in the informal sector stands out. The purpose of this study is to analyse if the context where the business is developed influences the gender perspective in the decision of the microentrepreneur to remain in the informal sector, mainly in Peru, which registers high rates of informality in businesses led by women.

The National Household Survey for the period 2014–2021 is used with a sample of 63,020 micro and small Peruvian companies that have been in operation for more than three years. The data is analysed with the logistic regression technique.

The results show that microenterprises run by women are less likely to be formal. However, this situation would change if these businesses were larger. In addition, women microentrepreneurs face limitations in accessing resources, and their businesses frequently run from their homes, allowing them to hide their activities from regulatory bodies.

The context of Peruvian women microentrepreneurs who have been in operation for over three years and who persist in informality is analysed. It is essential to know the characteristics of this sector to formulate policies that encourage the formalization of companies, particularly in Latin America, incorporating gender differences.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

Drawing on the socioemotional selectivity theory and the volunteerism literature, this study aims to examine the influence of empathy, altruism and opportunity recognition, on social entrepreneurial intentions (SEI) of people who have retired from a full-time career. Furthermore, the study examines whether the above-mentioned relationships are mediated by moral obligation.

A set of hypotheses is tested by applying partial least squares structural equation modelling on a survey sample of 227 retirees in Oman, who had participated in an entrepreneurial leadership training after retirement. Using SmartPLS software, the path model is tested through bootstrapping.

The findings suggest that altruism and opportunity recognition do not have a direct relationship with SEI, however, they are significant only when mediated through moral obligation. Nevertheless, empathy has a significant direct association with SEI, and an indirect relationship through moral obligation.

The findings of this study demonstrate that to develop intentions to indulge in social entrepreneurship, among retirees who are approaching their senior years, the focus should be on driving their sense of moral obligation to society. Hence, policymakers and authorities connected to social wellbeing goals can fine-tune their initiatives, such as training, by emphasizing on moral obligation to address social issues through social entrepreneurship.

The novelty of this study is twofold. Firstly, to the best of the authors’ knowledge, it seems to be among the first empirical study that is at the crossroads of the senior entrepreneurship and the social entrepreneurship literature. Secondly, this study fills a gap in the extant literature by deploying the socioemotional selectivity theory to examine the antecedents of SEI of people who have retired from full-time employment in their early to late senior years.

With the advancement of digital transformation, it is important for e-retailers to use artificial intelligence (AI) for customer engagement (CE), as CE enables e-retail brands to succeed. Essentially, AI e-marketing (AIeMktg) is the use of AI technological approaches in e-marketing by blending customer data, and Retail 4.0 is the digitisation of the physical shopping experience. Therefore, in the era of Retail 4.0, this study investigates the factors influencing the use of AIeMktg for transforming CE.

The primary data were collected from 305 e-retailer customers, and the analysis was performed using a quantitative methodology.

The results reveal that AIeMktg has tremendous applications in Retail 4.0 for CE. First, it enables marketers to swiftly and responsibly use data to anticipate and predict customer demands and to provide relevant personalised messages and offers with location-based e-marketing. Second, through a continuous feedback loop, AIeMktg improves offerings by analysing and incorporating insights from a 360-degree view of CE.

The main contribution of this study is to provide theoretical underpinnings of CE, AIeMktg, factors influencing the use of AIeMktg, and customer commitment in the era of Retail 4.0. Subsequently, it builds and validates structural relationships among such theoretical underpinning variables in transforming CE with AIeMktg, which is important for customers to expect a different type of shopping experience across digital channels.

Globalisation has benefitted both developed and emerging markets. However, few recent studies have pointed out that globalisation has failed to deliver promising results. This research aims to examine the impact of globalisation on different performance aspects of an emerging market like India.

We examined the impact of globalisation on different performance aspects of a country at the national, industry and firm levels. We have defined the performance dimensions for country-level analysis as GDP and unemployment. We have defined the performance dimensions as profitability for industry and firm-level analysis. The effects of globalisation on the critical economic performance aspects in the Indian setting are covered in the first part. In the second part, we used the panel regression approach to evaluate the impact of overseas revenue on the employability and profitability of select Indian auto firms. We have chosen the auto industry for industry analysis because of its extensive integration with other production fields. In the third section, we discussed how globalisation has improved the profitability of two Indian car companies.

This study finds that globalisation has benefitted nearly every aspect of the Indian economy's performance. India has gained from national, industry and firm globalisation.

This study is the first of its kind to examine the impact of globalisation on a country's performance across different levels, including national, industry and firm levels. We have studied the Indian context to develop a theory that globalisation still benefits emerging markets.

This study aims to examine the relationship between knowledge management and career development in an era characterized by high levels of youth unemployment and a demand for specialized skills. Despite the increasing transition to a knowledge-based economy, there is a significant gap between young people’s skills and career readiness, necessitating an in-depth analysis of the role of knowledge management at the individual, organizational and national levels.

The authors conducted a qualitative study using the theory-context-characteristics-methodology approach based on a systematic literature review. The authors created an ecological framework for reflecting on knowledge management and career development, arguing for a multidisciplinary approach that invites collaboration across sectors to generate innovative and reliable solutions.

This study presents a comprehensive review of the existing literature and trends, noting the need for more focus on the interplay between knowledge management and career development. It emphasizes the need for businesses to promote the acquisition, storage, diffusion and application of knowledge and its circulation and exchange to create international business human capital.

The findings may help multinational corporations develop managerial training programs and recruitment strategies, given the demand for advanced knowledge-based skills in the modern workspace. The study also discusses the influences of education, experience and job skills on business managers’ performance, guiding the future recruitment of talents.

To the best of the authors’ knowledge, this review is among the first to assess the triadic relationship between knowledge management, career development and the global unemployment crisis. The proposed multidisciplinary approach seeks to break down existing silos, thus fostering a more comprehensive understanding of how to address these ongoing global concerns.

Based on imprinting theory and episodic future thinking, this paper aims to study how CEOs’ attributes and experiences inform innovation in tourism and hospitality businesses. It also explores ways to quantify innovation in this sector.

The authors quantitatively analysed innovation in tourism and hospitality using extensive data from companies’ annual reports. They further adopted multivariate regression to test how CEOs’ experience affects enterprise innovation.

Results demonstrate that CEOs’ academic education and rich work experience can promote corporate innovation. The authors also identified a mediating role of the tone of narrative disclosure in annual reports between CEOs’ academic education and corporate innovation. The imprinting effects of career experience and educational experience appear both independent and interactive.

CEOs are more inclined to engage in corporate innovation when influenced by the combined imprinting effects of strategic management training and work experience. Additionally, leaders should consider how communication styles indirectly influence innovation activities.

This paper introduces an integrated perspective that blends imprinting theory and episodic future thinking to bridge knowledge gaps regarding the interaction of CEOs’ past experiences. This work enhances understanding of how CEOs’ imprinted experiences, together with their capacity for envisioning future scenarios, can drive corporate innovation.

This study aims to investigate the nexus between information technology (IT) competency, supply chain agility and supply chain performance in the hospitality industry. The authors examine the association of IT competency and supply chain performance through supply chain agility while considering the boundary condition role of risk management.

The authors collected data via a questionnaire from 302 full-time hotel and restaurant managers in Pakistan.

Study results reveal a positive association between IT competency and supply chain performance while supply chain agility mediates this relationship. In addition, risk management is identified as an important boundary condition that moderates the direct and indirect relationships between IT competency and supply chain performance.

Study results reveal an important association between IT competency and supply chain agility contributing to the scholarly discussion on supply chain issues in the hospitality sector.

本研究旨在探讨信息技术能力（IT能力）对供应链绩效的影响, 并分析风险管理导向和供应链敏捷性在这一关系中的调节作用。

本研究采用结构方程模型分析, 通过问卷调查收集数据, 以评估IT能力、风险管理导向、供应链敏捷性和供应链绩效之间的关系。

研究发现, IT能力显著提升供应链绩效。风险管理导向和供应链敏捷性在IT能力与供应链绩效之间起到正向调节作用, 增强了IT能力对供应链绩效的积极影响。

本研究扩展了关于信息技术与供应链管理之间关系的理论, 强调了风险管理导向和供应链敏捷性的重要性。研究结果为企业在提升供应链绩效时如何利用IT能力提供了实用指导。

This paper aims to investigate the role of virtual training in supporting Sustainable Development Goals (SDGs) and reducing workforce inequalities. It analyzes both the advantages and challenges of integrating virtual training within sustainable development frameworks and the circular economy, underlining its crucial role in transforming workforce strategies and enhancing economic and social progress.

The study uses Becker’s human capital theory (1964) and Bandura’s social learning theory (1977) to explore the impact of virtual training on human capital development and its contributions to specific SDGs. This integrated approach provides a detailed exploration of how virtual training intersects with sustainable development initiatives.

The findings highlight the pivotal role of technology in training and development, particularly in the post-pandemic landscape. Virtual training significantly enhances global collaboration, inclusivity and sustainability. It highlights the necessity of adapting corporate training practices to digital environments, thereby improving the quality of education, advancing gender equality and stimulating economic growth.

This paper presents unique perspectives on the influence of workplace training in the post-pandemic era, focusing on technological integration. It discusses how such integration supports diversity, equity and inclusion within the workforce and highlights the essential role of virtual training in promoting organizational flexibility and enhancing employee skills amidst ongoing digital transformations.

Using the upper echelons theory, this study aims to investigate the moderating effect of managerial discretion (MD) on the impact of dynamic managerial capabilities (DMCs) on established firms’ (EFs) response strategies to disruptive innovation (RStDI).

A cross-sectional study was conducted using an online questionnaire to collect data from senior management of sample firms, targeting the population of professional service firms (PSFs) operating in the Emirate of Dubai. After receiving 491 responses, data was analyzed using IBM packages (SPSS and Amos) through a covariance-based structural equation modeling technique.

As proposed, the underpinnings of DMCs (managerial human capital, managerial social capital and managerial cognitive perceptions) were associated with EFs’ strategies for responding to DIs. Surprisingly, despite theoretical predictions, MD did not moderate the relationship. These findings provided support to the main propositions of the upper echelons theory, however, not for its contextual moderator (MD).

The cross-sectional approach to testing the research model limits the identified significant effects that should be further investigated. The research sample was restricted to PSFs operating in Dubai, UAE, thus limiting the generalizability of the findings to the examined context.

The findings of this investigation are valuable to managers and hiring teams. They provide empirically supported insights on the critical role of managerial dynamic capabilities underpinnings (human capital, social capital and cognitive perceptions) in facilitating organizational RStDI. The findings also provide significant insights to policymakers, notably on the importance of innovative and well-crafted policies and regulative frameworks that enhance MD.

This study provides one of the first empirical quantitative analysis to assess MD and test its effects as a moderator, thus contributing significantly to the existing theoretical arguments on MD. To the best of the authors’ knowledge, this study is among the first to quantify the relationship between DMCs and organizational RStDI.