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In this paper, the authors present an empirical framework that incorporates different factors of the impact of COVID-19 on small- and medium-sized enterprises (SMEs) in La Rioja, Spain, in relation to the value chain, gender and family business and allows the evaluation of these impacts on the SMEs' outcomes.

The authors conduct exploratory research based on phone interviews with 329 business managers from SMEs in La Rioja (Spain), from June 1 to June 30 2021, using ordinary least squares linear regression and matching procedures to test the study hypotheses.

The results show that the impact of COVID-19 related to primary activities in adding value, such as inbound logistics, operations and marketing, have a positive influence on innovation outcomes in SMEs, as do female managers. Family SMEs present poorer innovation outcomes.

At the organizational level, this paper may be of interest to management, and at the national and regional levels to policymakers, since it could help to develop policies that support SMEs' sourcing, operations and marketing in order to prepare for potential value chain disruptions. Additionally, this research may help decision-makers to foster and promote innovation in SMEs as a way of ensuring their resilience.

In this paper, the authors provide novel evidence about the effect of COVID-19 in SMEs. Moreover, it has been shown that the COVID-19 pandemic has triggered the redefinition of supply chains at the organizational level.

The purpose of this paper is to prove that e-learning, in union with another variable, builds a statistically significant relationship for estimating improvements in employment security, i.e., transition to employment of the same or higher job security as the previous year.

Using data from Eurostat 2007-2013 in 28 European countries, and after carrying out analysis of 261 regression models between the e-learning variable, along with another variable related to working conditions, education, or e-skills levels of citizens.

This study provides evidence about: there is a statistically significant relationship (p-value<0.05) between employment security (dependent variable), e-learning and another variable (independent variables) in 60.7 percent of 28 European countries analyzed (p-value<0.05 for at least one of these two independent variables); and there is a statistically significant relationship (p-value<0.05) in 75 percent of 28 countries (p-value<0.1 for at least one of these two independent variables). Consequently, a set with the minimum number of useful indicators for calculating the employment security is proposed: e-learning, labor transition, tertiary education, temporary employees, e-job search and e-skills.

Moreover, several similarities between studied countries are found, helping to formulate various recommendations based on complementarities between being an employee and using lifelong e-learning systems as a way for improving employment security.

This is one of the first studies to provide evidence of the relationship between e-learning and job security in Europe, in view of this, it should be considered as a key element and essential to any European policy related to work.

Due to the crisis originated by the COVID-19 pandemic, an important number of workers have been incorporating the telework modality. In this context, the distance from the workplace generates new dilemmas for work performance. In the paper the authors study the role of some individual and social antecedents on telework outcomes. In particular, they empirically investigate the direct relationship between trust (TR) and telework performance (PER) and explore mediators of that relationship such as social isolation (SI) and fatigue (FA).

A theoretical model with three main hypotheses is proposed and tested using partial least square structural equation modeling (PLS-SEM). The study sample, of an exploratory nature, consists of a dataset of 201 teleworkers working in Spanish companies.

The relevance of the proposed model is demonstrated and FA is found to be the factor that most affects (negatively) PER, followed by TR (positively) and SI (negatively). Beyond the direct effects, the results provide support for the role of SI and FA in mediating the relationship between TR and PER.

This paper discusses the PER dilemma and proposes and tests a background model that may be useful for future research. The results are of interest to human resource managers, consultants, academics and telework tool developers and managers. Practices are proposed to improve TR or to reduce feelings of SI or FA. The research provides a practical evaluation tool for telework implementation.

Accounting education in universities is always a hard subject for the students, who find it boring and little stimulating. So, even though students increasingly demand the integration of varied technologies and mobile devices into learning environment (Wash & Freeman 2013), educational systems of the public universities continue to be traditional. The role of students is totally passive, so the main responsibility of class development lies on the shoulders of professors, but this situation can change with the use of Socrative App in a learning environment, since it encourages students to play an active part in class.

That is why professors have to find new ways to capture the students’ attention, facilitating their learning, and at the same time, making it fun and entertaining. In this work, a teaching innovation case to first-year students in a university is presented using Socrative App. This study aims to investigate how the university can combine ICT close to traditional methodologies of learning, in order to increase interest in the subject, awakening in them passion and vocation for the accounting area.

This paper aims to investigate the impact of board characteristics on environmental, social and governance (ESG) disclosure in the energy industry of emerging economies.

The authors adopt the Bloomberg ESG rating to measure the extent of ESG disclosure using a sample of 1,260 observations from BRICS emerging economies. Multiple regression techniques were used to estimate the effect of board characteristics on ESG disclosures of a sample Brazil, Russia, India, China, and South Africa (BRICS) listed companies between 2010 and 2019.

The authors find a relatively low (at 37%) level of ESG disclosure among the sampled firms and a relatively high degree of variability. The authors also find that board gender diversity, board composition and board diligence are positively related to the level of ESG disclosure while the study documents no relationship between board size and ESG disclosure.

The study’s findings highlight the importance of corporate board attributes in influencing strategic decisions such as the level of ESG disclosure and the findings may be useful to regulators, policymakers and investors in making informed investment decisions.

To the best of the authors’ knowledge, this study is one of the first attempts at examining the impact of board characteristics on ESG disclosure in the energy industry in emerging economies. The paper provides new evidence on the relationship between board characteristics (BC) and ESG disclosure in the energy industry of emerging BRICS countries within a panel multi-country research setting.

Previous research has focused on the outcomes of telework, investigating the advantages and disadvantages of teleworking for employees. However, these investigations do not examine whether there are differences between teleworkers when evaluating the advantages and disadvantages of teleworking. The aim of this study is to identify of distinct classes of teleworkers based on the advantages and disadvantages that teleworking has for them.

This study used secondary survey data collected by the Spanish National Statistics Institute (INE). A sample of 842 people was used for this study. To identify the distinct classes of teleworkers, their perceived advantages and disadvantages of teleworking were analyzed using latent class analysis.

Three different classes of teleworkers were distinguished. Furthermore, sociodemographic covariates were incorporated into the latent class model, revealing that the composition of the classes varied in terms of education level, household income, and the amount of time spent on teleworking per week. This study also examined the influence of these emergent classes on employees’ experience of teleworking.

This study contributes to previous research investigating if telework is advantageous or disadvantageous for teleworkers, acknowledging that teleworkers are not identical and may respond differently to teleworking.