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This paper aims to draw on international relations (IR) literature to analyze, from a critical standpoint, recent developments in international business (IB) and international management (IM) in the USA, and the emerging debate between mainstream and critical researchers in Anglo‐American literature. It also aims to show that these important undertakings overshadow the political role of international disciplines and constrain the development of a critical perspective in IB from Latin America.

Based on an interdisciplinary approach, this paper addresses the main debates on IR regarding the “international” and the control of international fields of knowledge by the great powers to foster a critical perspective in IB from Latin America.

Critique from a universal perspective which does not differentiate IB and IM in the Anglo‐American literature is important, but constrains the appraisal of specific national and regional issues that are of vital importance to the development of a critical perspective in IB from Latin America.

This critical perspective moves beyond disciplinary boundaries and raises implications for research and teaching of IB and IM in Latin America.

This paper problematizes, from a perspective focused on the political economy of knowledge, the overlooking of debates about the “international” and of specific conditions that both enable and constrain the development of fields of knowledge from a less asymmetrical standpoint.

The purpose of the paper is to problematise the emerging interest on international management from a critical point of view, considering the potential contribution of Latin American perspectives and to introduce the content of the special issue on “Critical international management and international critical management: perspectives from Latin America”.

The paper shows the relevance acquired recently by international management and the international advance of critical management studies, but also demonstrates their inherent limitations because of their universalistic standpoint that inhibit them to consider the governance issues of international management that are obvious from a Latin American standpoint.

The paper finds the relevance of some Latin American perspectives to break down the universalistic point of view of IM and CMS introducing a “pluriversalistic” geopolitical position to consider alternate projects to neoliberal globalisation contributing to realise the necessary decolonial shift to produce symmetrical dialogue across the border.

The paper shows that the contributions included in the special issue open new ways to critically consider and renew international management as a field of knowledge, but also demonstrates the relevance to think on the internationalisation of critical management during the recent years. They contribute to foster the new constitution of knowledge production around complex/diachronic issues reconceptualising research projects as co‐operative ventures of multiple voices and orientations from multiple places.

The purpose of this study is international business strategy (IBS) has evolved into a complex and vast domain of study. Given this fact, the author first proposed a set of screens that a firm’s IBS manager was required to assess before venturing into a foreign country. Then the author developed an integrated IBS framework to secure a holistic view regarding IBS. Finally, the author proposed a typology to classify IBS archetypes.

The author undertook a systematic and integrated literature review of IBS literature. The literature review was carried out with a conceptual perspective in mind. Incremental and argumentative logic was applied to develop the integrated IBS framework from a wide domain of literature. Furthermore, the typology on IBS initiatives was also developed based upon a classification scheme developed in the framework.

The author developed the integrated conceptual framework based upon six building blocks which were conceptual elements. The framework consisted of the antecedent variable as internationally deployable organizational resources and capabilities (IDORC), the mediating variables as internationally implementable organizational process (IIOP), internationally executable practices and activities (IEPA) and international market product service offerings (IMPSO). The moderating variable was international initiatives management direction and control (IIMDC), while the dependent variable was international market performance assessment (IMPA). Thus, IDORC, IIOP, IEPA, IMPSA, IIMDC and IMPA were the building blocks of IBS framework. There were 12 types of IBS typologies based upon the dominant role played by the home and host countries in the six building block elements of IBS mentioned. The 12 typologies were domestic reproduction (DR), foreign country centric offerings (FCCO), international offerings perspective (IOP), foreign country-driven activities (FCDA), international-driven activities (IDA), foreign country-driven process (FCDP), international-driven process (IDP), foreign country initiatives domestically controlled (FCIDC), international initiatives domestically controlled (IIDC), international initiatives home-dominant foreign dyad controlled (IIHDFDC), international independent initiative (III) and international coordinated network approach (ICNA).

In this study, an integrated framework on IBS was developed. In the theoretical framework, antecedent (DORC), mediating (IIOP, IEPA and IMPSA), moderating (IIMDC) and dependent variables (IMPA) have been incorporated. This was the first theoretical contribution of this paper toward IBS theorization. Second contribution of this paper was toward typology development regarding IBS initiatives archetypes. The 12 typologies were DR, FCCO, IOP, FCDA, IDA, FCDP, IDP, FCIDC, IIDC, IHDFDC, III and ICNA. The IBS typology is based upon the six constituent concepts developed from literature.

Managers who are responsible for the planning and execution of IBS initiatives could from the integrated IBS framework comprehend what would be the steps required to plan and execute an IBS strategy in its entirety for success in foreign markets. Furthermore, managers could understand the various mediation and moderation roles regarding the IBS factors present in any firm internationalization effort. This would help managers not only to amplify the mediating effects but also to tweak the efforts of moderation so as to arrive at better internationalization performance. The section on typology on IBS initiatives would help managers to secure a better fit for the IBS initiative of the firm. The typology would anchor managerial perspectives regarding how the home country firm organizational contributions on resources and capabilities, processes, practice activities and products and services need to be offered in foreign countries.

To the best of author’s knowledge, this is one of the first frameworks regarding an integrated perspective on IBS and a typology on IBS based upon a set of antecedent (resources and capabilities), mediation (process, activities and market offerings), moderation (management control) and dependent (performance) variables building on firm resource-based view perspectives.

This paper aims to problematize the lack of different worldviews on international management (IM), and the virtual silence in Latin America regarding this field within the context of the ongoing crisis of neoliberal policies and discourse.

This paper embraces a decolonial Latin American perspective based on developments in international relations (IR). A major reason for this dialogue is that critical debates within IR have been overlooked by both mainstream and critical literature on management, despite the intrinsic relation between decolonial arguments and IR and the increasing importance of management, and IM, within the realm of international relations to both “centers” and “peripheries”.

The interdisciplinary dialogue put forward in this paper goes beyond those borders established by the “center” and imposed on subalterns. Accordingly then, this might be taken as a particular way of putting into practice a decolonial Latin American perspective. It aims to go beyond some “universal” standpoint as the IR literature shows that the universal standpoint in relation to the “peripheries” tends to be mobilized by the “centers”. It is understood that the construction of a critical Latin American perspective is a way of creating better conditions for “cross‐cultural encounters” not only in global terms, but also within Latin America.

Rethinking IM through a critical perspective inspired by IR has implications for teaching, research and other types of practice in both IM and IR in Latin America.

The paper aims to foster a Latin American perspective rather than a general perspective. Instead of merely disengaging the “center”, the paper embraces, from a critical position inspired by IR, the current argument in US literature that the core of IM comprises a strong commitment to cross‐cultural issues, diversity, and eclecticism.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

This study aims to offer a better understanding of supply side of bribery and corruption in an international business perspective by conceptualizing it in the narrower concept of misconduct in business (MIB) derived from the deontological perspective to business ethics.

The authors use a case study methodology of professionals working within Canadian mining multinational corporations operating in Africa. The authors conducted 2 focus groups, 25 in-depth interviews, document search and an open-ended questionnaire to 15 professionals. Further, they drew on a combination of the classic relationalist sociological framework and its recent revision, that they named the relationalism-substantialism framework to analyze the data.

The triangulated empirical data show that the reason why MIB in the form of bribery supply occurs is not exclusively tied to any given perspective, whether the individual, the organization or the wider societal context. Rather, these different layers are tightly intertwined and interact with each other for the supply of bribery to occur.

Although the three siloed perspectives of MIB have been studied in the literature, they have not been addressed in relation to one another, and even less with a relationalism-substantialism framework. Yet, this perspective contributes compellingly to the understanding of the supply side in bribery. The authors propose a net of conceptually related constructs that intervene in the process of bribery supply occurrence, namely relationality influenced by institutional dysfunctionality and conflation and substantiality through agency and culture.

This paper aims to examine the reporting on sustainability and the level of compliance with international best practice, the Global Reporting Initiative (GRI), aimed at improving communicative value to users.

Using a qualitative approach, comprising interviews with senior managers and analysis of disclosures in annual reports of Thai-listed companies, this paper contributes to the literature by providing evidence from an emerging market setting.

This study finds that sustainability reporting and integrated reporting perspectives of sampling companies are aiming to satisfy information needs to stakeholders and value creation to external users. Sustainability disclosures are related to some aspect of integrated reporting (IR) principles but not all.

The findings of this study are based on the results from interviews and annual reports of five business sectors, and may therefore, not reflect the sustainability reporting practices and/or annual reports of other Thai-listed companies. Also, there is limited reporting on future outlook.

The findings suggest that while sustainability and IR is being adopted very widely, in many countries, there is much variation in reporting practice especially in our emerging country context adopting a “comply or explain” approach.

For the Thai-listed companies, IR systems could be in their early stages and still have long way to go. The results can greatly encourage Thai-listed firms to incorporate integrated information in annual reports based on international standards thus building trust in capital markets and wider society.

The findings contribute to the literature on sustainability reporting and on the level of compliance with international best practice such as GRI by providing empirical analysis of non-financial disclosures within publicly available reporting in Thailand.

This paper aims to argue that the on-going professionalization and dissemination of the current wave of corporate social responsibility (CSR) concepts and instruments leads to a headquartering effect, i.e. the concentration of CSR-related decision-making within corporate headquarters. This headquartering effect casts doubt on earlier studies suggesting that the “transnational” or “glocal” model can effectively address the multitude of global and local CSR challenges modern multinational companies (MNCs) face.

This conceptual paper uses a stakeholder lens, in turn, drawing from resource dependence theory and organizational legitimacy theory to develop under which conditions claims of Southern stakeholders will be considered by Northern MNCs. It provides evidence for the existence of a headquartering effect as a defining characteristic of mainstream CSR approaches.

The authors argue that the increasing professionalization and dissemination of mainstream CSR approaches among MNCs reinforce the headquartering effect, with strategic decision-making increasingly confined to the companies’ headquarters, while the scope of action within the subsidiaries and the supply chain of MNCs becomes increasingly restricted over time. Ultimately, this headquartering effect strengthens a Northern CSR/sustainability agenda and fails to empower developing country stakeholders.

The paper contributes by exploring how international CSR follows a different underlying rationale than international business. While international business research follows an instrumental perspective, international CSR is driven by both instrumental and normative considerations. Thus, international business theories may not be directly applicable to international CSR contexts.

This paper aims to study and explore the activities and the use of institutional network resources by industrial business associations (IBAs) to support and facilitate internationalisation processes of small- and medium-sized enterprises (SMEs). Other goals are to understand the internationalisation follow-up process and the future vision of IBAs to improve this internationalisation support.

Based on empirical evidence and following an abductive approach, this paper presents a qualitative exploratory field research, providing insights from interviews performed with 20 IBAs based in Portugal.

The findings suggest that the current institutional network support to internationalisation is mainly provided through promotional activities; counselling, training and technical and legal support; information sharing; and cooperation with other institutional entities. Each support category is explored and explained and a new conceptual model is developed to represent these findings. Regarding the internationalisation follow-up, IBAs provide a continuous support for the international operations by using some instruments and mechanisms to assist SMEs after an internationalisation initiative. Finally, collaboration and the use of new information technology are the main aspects to improve IBAs’ support in a near future.

The qualitative methodological approach adopted in this work can imply a larger difficulty to obtain a generalisation of the findings. Another limitation is that the participating IBAs are based in only one country.

Findings can help SMEs to understand the functioning and the benefits of using the institutional network resources of IBAs in overcoming their lack of resources to operate in international markets. IBAs can also understand their current position in terms of internationalisation support and think about new ways for improving this support.

This paper contributes to a better understanding of the influence of institutional networks in SME internationalisation by exploring the specific role of one of the institutional actors rather than focusing on the institutional network as a whole. Therefore, this study details the current activities and uncovers other types of support provided by IBAs that are not based on export promotion programmes. New knowledge is also obtained about the specific information content, information sources and means and channels of information sharing used by IBAs for supporting SME internationalisation.

This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.

This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2020.

The paper provides a brief description of all 440 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested in a quick and comprehensive reference to literature on library instruction and information literacy.