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The purpose of the article is to show the regime of truth in the institutional commissions that have the objective of restoring history by establishing a democratic, equitable, comprehensive, inclusive and fair criterion against the attempts of re-victimization and suppression of memory that Western political and cultural traditions have installed through their mechanisms of power.

Based on the analysis of the cases of Inés Fernández Ortega and Valentina Rosendo Cantú, they establish the material conditions from which prejudices and hegemonic stereotypes are intertwined to reproduce serious violations of human rights in democratic political and epistemic frameworks. The colonial function of the truth commissions in Mexico is analyzed, which are presented as mechanisms for social development, political and colonial reproduction of liberal democracy.

The qualitative results allow considering the way in which the different truth commissions in Mexico have been strongly linked to epistemic mechanisms in which truth and justice favor the reproduction of established relationships based on race, social class and gender. Especially in the so-called democratic transition, violence, truth and justice come together to highlight power relations in situations that have been disavowed by the intelligentsia.

The limitations of the research are found in the historical configuration of the truth commissions in Mexico. The data, references and assessments are crossed by the initial function of the truth commissions and the establishment of apparatuses and mechanisms based on transitional justice. Based on this, it can be considered a methodological oversight to shift the analysis of truth commissions toward a critical assessment of the truth as a regime of government and hegemonic and colonization criteria from two very specific cases.

The originality of the work is found in the critical discernment of truth as a political category and the coloniality of power.

This study aims to analyze the establishment of sustainable microfranchises by women victims of the conflict (WVC) entrepreneurs who suffered the consequences and impacts of the longest-running internal conflict in the Americas. Additionally, this research seeks to underscore the transformative role of women entrepreneurs-for-peace (WE4P) in a post-peace agreement society.

This study seeks to contribute to theory building on sustainable business models (SBMs) at the base of the pyramid (BoP) theory from a single case study of the Colombian microfranchise TechOil. The theoretical sampling process guided the selection of data sources, which include semi-structured interviews, company and microfranchise donors’ reports, websites and external expert interviews to support the findings. The research adopts a framework of intro-entrepreneurship characteristics, ambiance, organization and sustainability.

TechOil offers a valuable case study for understanding how the phenomenon of microfranchise as an SBM spills over the BoP and promotes gender equality. The authors also developed a new SBM typology by extending the theory inductively.

The paper highlights WE4P and introduces microfranchises as a new SBM typology, offering insights into policy, practice and societal transformation in post-peace agreement zones.

The issue of WVC entrepreneurs in post-peace agreement settings remains under-reviewed and under-theorized. This study’s originality lies in introducing microfranchises as a new SBM typology, emphasizing the importance of gender equality and women’s roles in sustainable development and addressing the overlooked link between entrepreneurship and peace, contributing to global applicability.

Este estudio tiene como objetivo analizar el establecimiento de microfranquicias sostenibles por parte de emprendedoras Víctimas del Conflicto (WVC, por sus siglas en inglés) que sufrieron las consecuencias e impactos del conflicto interno más largo en América. Además, esta investigación busca resaltar el papel transformador de las mujeres emprendedoras por la paz (WE4P) en una sociedad posterior a un acuerdo de paz.

Este estudio busca contribuir a la construcción de teoría sobre modelos de negocios sostenibles - SBM según la teoría de la Base de la Pirámide - BoP a partir de un estudio de caso único de la microfranquicia colombiana TechOil. El proceso de muestreo teórico guió la selección de fuentes de datos, que incluyen entrevistas semiestructuradas, informes de la empresa y donantes de microfranquicias, sitios web y entrevistas con expertos externos para respaldar los hallazgos. La investigación adopta un marco de características introemprendedoras, ambiente, organización y sostenibilidad.

TechOil ofrece un valioso estudio de caso para comprender cómo el fenómeno de la microfranquicia como SBM se extiende más allá de la BoP y promueve la igualdad de género. Los autores también desarrollaron una nueva tipología de SBM al extender la teoría de manera inductiva.

El artículo destaca a las WE4P e introduce las microfranquicias como una nueva tipología de SBM, ofreciendo ideas sobre política, práctica y transformación social en zonas posteriores a un acuerdo de paz.

El tema de las emprendedoras WVC en contextos posteriores a un acuerdo de paz sigue siendo poco estudiado y teorizado. La originalidad de este artículo radica en introducir las microfranquicias como una nueva tipología de SBM, enfatizando la importancia de la igualdad de género y el papel de las mujeres en el desarrollo sostenible, y abordando el vínculo pasado por alto entre el emprendimiento y la paz, contribuyendo a la aplicabilidad global.

Este estudo tem como objetivo analisar o estabelecimento de microfranquias sustentáveis por empreendedoras Vítimas do Conflito (WVC) que sofreram as consequências e impactos do conflito interno mais longo das Américas. Além disso, esta pesquisa busca destacar o papel transformador das mulheres empreendedoras pela paz (WE4P) em uma sociedade pós-acordo de paz.

Este estudo busca contribuir para a construção de teoria sobre modelos de negócios sustentáveis - SBM segundo a teoria da Base da Pirâmide - BoP a partir de um estudo de caso único da microfranquia colombiana TechOil. O processo de amostragem teórica orientou a seleção de fontes de dados, que incluem entrevistas semiestruturadas, relatórios da empresa e doadores de microfranquias, sites e entrevistas com especialistas externos para respaldar os achados. A pesquisa adota um quadro de características introempreendedoras, ambiente, organização e sustentabilidade.

A TechOil oferece um valioso estudo de caso para entender como o fenômeno da microfranquia como SBM se estende além da BoP e promove a igualdade de gênero. Os autores também desenvolveram uma nova tipologia de SBM ao estender a teoria de forma indutiva.

O artigo destaca as WE4P e introduz as microfranquias como uma nova tipologia de SBM, oferecendo insights sobre política, prática e transformação social em zonas pós-acordo de paz.

O tema das empreendedoras WVC em contextos pós-acordo de paz ainda é pouco estudado e pouco teorizado. A originalidade deste artigo reside em introduzir as microfranquias como uma nova tipologia de SBM, enfatizando a importância da igualdade de gênero e o papel das mulheres no desenvolvimento sustentável, e abordando o elo negligenciado entre empreendedorismo e paz, contribuindo para a aplicabilidade global.

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

This study aims to provide a detailed characterization of Argentinean exporting wineries using a new rich firm-level data set to understand how capabilities and business strategies differ among firms with different levels of involvement in the export market.

A survey was distributed among all wineries along all wine regions of Argentina; the 45-min questionnaire was answered by 230 wineries, a representative sample with a response rate of 26.3% of the total population of Argentinean wineries. The survey assessed the interaction between wineries’ dynamics and characteristics and their participation in export markets. In the comparative analysis, the results are presented by dividing the sample into four categories according to the export intensity of the wineries.

High-intensity exporting wineries in Argentina differ from other Argentinean wineries in several dimensions. In particular, the most internationalized Argentinean wineries are the most endowed with higher capabilities; they follow a specific business model emphasizing product differentiation, quality upgrading, brand building and the development of distribution channels. Exporting wineries from Argentina adopt business practices that differ from those that prevail among wineries that only target the domestic market. They have developed firm capabilities such as human capital and technology to play a critical role in quality upgrading for their participation in global wine markets.

To the best of the authors’ knowledge, this paper is the first to study the Argentinean exporting wineries using a firm-level sizeable representative sample.

In developing countries, women microentrepreneurs are characterized as being informal, creating a challenge for the sustainability of their businesses. The purpose of this study is to analyze different businesses that adopt this form of operation arguing that formality is unnecessary because they are legitimate businesses (institutional reason). In addition, the role of gender in business management was incorporated, and the consistency of the results was validated in the context of COVID-19.

This study used data from the National Household Survey of Peru for the development of a compared analysis between the period 2018–2019 (pre-COVID-19), made up of a sample of 14,077 observations, and the period 2020–2021 (COVID-19), with 7,922 observations. The unit of analysis was the informal microenterprise with more than three years of operation, and the data was analyzed using a logistic model.

The probability of adopting informality for institutional reasons is more significant in the case of women in contrast to the men when it is a business belonging to the commerce sector and operating in a dwelling with basic services, while this probability decreases if the firm does not have a fixed location. These results are consistent in pre-COVID-19 and COVID-19 periods.

The purpose of this research was to contribute to closing gaps in the generation of evidence that helps to understand the behavior of informal microentrepreneurs in developing countries, allowing a better approach to this problem for the design and implementation of suitable public policies. All this will contribute to the accomplishment of the Sustainable Development Goals.

En países en desarrollo, las mujeres microempresarias se caracterizan por ser informales generando un desafío para la sostenibilidad de sus negocios. La presente investigación analizó diferentes negocios que adoptan esta forma de operación con el argumento de que la formalidad no es necesaria porque son negocios legítimos (motivo institucional); además, se incorporó el rol del género en la gestión del negocio, y se validó la consistencia de los resultados en un contexto de COVID-19.

Se utilizaron datos de la Encuesta Nacional de Hogares de Perú para el desarrollo de un análisis comparado entre el período 2018–2019 (pre-COVID-19), compuesto por una muestra de 14.077 observaciones, y el período 2020–2021 (COVID-19), con 7.922 observaciones. La unidad de análisis es la microempresa informal con más de tres años de operación y los datos son analizados mediante un modelo logístico.

Resulta mayor la probabilidad de adoptar la informalidad por motivos institucionales en el caso de las propietarias en contraste con los propietarios, cuando se trata de un negocio perteneciente al sector comercio y que funciona en una vivienda con servicios básicos, mientras que disminuye esta probabilidad si el negocio no posee un local fijo. Estos resultados son consistentes en tiempos de pre-COVID-19 y COVID-19.

La investigación tiene por fin contribuir al cierre de brechas en la generación de evidencia que ayude a comprender el comportamiento de las mujeres microempresarias informales en países en desarrollo, permitiendo una mayor aproximación a esta problemática para el diseño e implementación de políticas públicas adecuadas. Todo esto contribuirá con los Objetivos de Desarrollo Sostenible.

Nos países em desenvolvimento, as mulheres microempreendedoras caracterizam-se por serem informais, criando um desafio para a sustentabilidade dos seus negócios. A presente investigação analisou diferentes negócios que adotam essa forma de operação com o argumento de que a formalidade não é necessária por serem negócios legítimos (razão institucional); além disso, foi incorporado o papel do gênero na gestão empresarial e se validou a consistência dos resultados num contexto de COVID-19.

Se utilizaram dados da Pesquisa Nacional de Domicílios do Peru para desenvolver uma análise comparativa entre o período 2018–2019 (pré-COVID-19), composto por uma amostra de 14.077 observações, e o período 2020–2021 (COVID-19), com 7.922 observações. A unidade de análise é a microempresa informal com mais de três anos de operação e os dados são analisados através de um modelo logístico.

Resulta maior a probabilidade de adoção da informalidade por motivos institucionais no caso das proprietárias em contraste com os proprietários, quando se trata de um negócio pertencente ao setor do comércio e que funciona numa casa com serviços básicos, enquanto esta probabilidade diminui se o negócio não tem local fixo. Estes resultados são consistentes em tempos pré-COVID-19 e COVID-19.

A pesquisa tem como objetivo contribuir no fechamento de brechas na geração de evidências que ajude a compreender o comportamento dos microempreendedores informais nos países em desenvolvimento, permitindo uma melhor abordagem desta problemática para o desenho e implementação de políticas públicas adequadas. Tudo isto contribuirá para o cumprimento dos Objetivos de Desenvolvimento Sustentável.

The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of Argentina, Brazil, Chile, Colombia, Mexico and Peru. In addition, the study traces the trade and productive integration trajectories for each of these countries from 1995 to 2015.

Based on the use of OECD’s global ICIO input-output tables, this paper applies the methodological framework by Wang et al. (2018) for the analysis of trade flows at the bilateral level, which allows breaking down the value of gross exports of each sector-country, depending on the origin of the value added contained in exports, as well as their use.

The estimates show very low shares of value added from regional partners in the intra-regional exports of the countries studied. Conversely, the weight of the value added incorporated in these exports by countries outside the region has increased in tandem with China’s expanding involvement in Latin America. This development, along with the downward trend in domestic value added incorporated in exports, indicates a lack of a regional integration process of any depth.

This article addresses an economic problem of conventional importance from a global value chain perspective using a novel methodology based on the use of global input–output tables.

Cluster management organizations (CMOs) have emerged over the past few decades as intermediaries that support the competitiveness of place-based clusters of economic activity. Despite their economic origins, policymakers are now starting to experiment with a broader use for cluster policies that seeks to leverage CMOs to tackle societal challenges in approaches aligned with the concept of creating shared value (CSV). However, there remains a void in conceptual understanding around the specific roles that CMOs might play in overcoming the barriers faced by their members for CSV, which this paper aims to address. Bridging this gap presents an opportunity for cluster practitioners and policymakers in a context in which environmental and social sustainability are at the top of policy agendas.

Based on analysis of literature around collaborative approaches to CSV for mitigating transaction costs, the authors define the contours of a new conceptual framework for the roles that CMOs can play in fostering collective CSV. The authors illustrate how the different components of the framework are reflected in emerging cluster practice in the context of a new wave of European cluster-based projects tackling CSV elements.

The resulting framework reconciles the concepts of clusters and CSV by explicitly positioning CMOs as intermediaries for facilitating the CSV strategies of their members. CMOs embrace emergent strategy making that targets (tangible and intangible) collective CSV capabilities and addresses collective CSV challenges. Collective CSV can provide a theoretical anchor guiding future cluster policies to fully leverage the transformative potential of CMOs. This conceptual framework opens a promising empirical research agenda, particularly around evaluating the plurality of impacts of CMOs.

By stressing the social impact of CMOs alongside their well-understood economic impacts, and by enabling a categorization of functions that can support the monitoring of CMO activities toward collective CSV strategies, the framework provides a novel basis for inspiring further empirical research into the evidencing of these roles.

This paper aims to explore the relationship between gender occupational intensity and wages in the Northern Triangle of Central America using national surveys carried out in 2014.

A harmonized occupational classification at the -digit level is built with the objective of analyzing the occupational distribution across countries. Then, quantile regressions (QRs) are estimated to explore in detail which factors are affecting the wages of both females and males; in particular, this paper pays special attention to female occupational intensity (the share of females within each occupation).

The comparative analysis suggests that women are overrepresented in certain occupations, and they are much more likely to be working in part-time jobs than men in all countries. Furthermore, findings reveal that working in female-dominated occupations has a negative effect on wages along the distribution across countries. However, the effect of this variable is higher at the lower quantile of the distribution for women, especially in El Salvador and Honduras.

This paper first proposes a new typology of occupations, which allows a consistent and comparable analysis of the occupational structure. The results then provide a picture to address gender occupational intensity and its links with wages. Further, the characteristics of the labor market and differences in trends across these countries suggest that this topic requires challenging research for the region.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2021-0165

European justice systems are facing a dramatic performance crisis due to the frequent inability to resolve cases without incurring unreasonable delays and backlogs. In this framework, the Italian Judicial system places itself well below the European countries average, in terms of speed of resolution of administrative, civil and criminal trials. The purpose of the paper was to (1) identify factors affecting Italian judicial system efficiency and (2) identify potential actions to manage them, improving judicial system efficiency.

In order to achieve the aims of this paper, a systematic review to map all critical factors discussed in previous studies was performed. Studies were extracted from Google Scholar, Web of Science and SSRN databases. In total, 22 studies were included.

The identified factors of inefficiency of the Italian judicial system have been divided into three macro-classes depending on whether they concern human resource management, the judicial process or whether they pertain to internal or external outside the judicial organization. For each of these, possible strategies have been developed in a new conceptual framework.

The framework seeks to assist policymakers in forming policy measures that can significantly increase court effectiveness. This is the first attempt to review and map all factors affecting judicial system efficiency systematically, providing a new conceptual framework to manage them.

This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the moderating influence of cultural sensitivity in the Jordanian context.

This study gathered data from 272 participants who are working in the operational Islamic banks in Jordan. Partial least squares structural equation modeling (PLS-SEM) is used for the hypotheses testing.

The results indicate that cultural sensitivity plays a significant role in shaping the UX, consequently influencing perceptions of financial transparency and accountability in e-Islamic finance within the metaverse. This study underscores the intricate interplay between technological advancements, adherence to Sharia principles and diverse cultural expectations, forming the crux of the research.

This research brings a novel perspective by examining the complex connections among technology adoption, UX, financial transparency and accountability, specifically within the distinctive context of Jordan. This research study innovates by checking out how social sensitivity moderates these partnerships, specifically in the context of e-Islamic finance in the metaverse. It adds value to the academic area by shedding light on the intricate interaction between technological development, adherence to Sharia concepts and differing cultural expectations. Ultimately, this adds to a much deeper understanding of the multifaceted nature of this domain.