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This paper aims to examine the creation of the first commercial school in early independent Argentina in 1826 – the Academy of Accountancy of Buenos Aires (AABA) – at the request of the Argentine Government, which entrusted its direction to French expatriate Amédée Brodart, who was considered an expert in commercial education.

This study adopts a microhistory approach based on individual biography and archival research. First, it investigated published biographies of contemporary political figures Brodart had been in contact with. Then, the Argentine archives of the Ministry of Finance and the Arturo Jauretche Museum of the Bank of the Province of Buenos Aires provided information on Brodart’s life during his expatriation to Latin America. Finally, the French Archives of the Paris National Library and ESCP Business School in Paris provided information on Brodart’s life before his departure for Argentina and after his final return to France. These primary sources include extracts from Brodart’s correspondence, financial ledgers, study plans and a few rare iconographic documents.

AABA was connected to a nationalist agenda: to develop Argentinian trade to overcome national underdevelopment and to counter political agitation in the country. However, the lack of local expertise in commercial education, as well as Argentine authorities’ desire to avoid depending on foreign powers, led them to call on a French expatriate rather than on a network of organizations to open this school.

This paper contributes to the literature on the history of commercial education in Latin America and to the literature on the international transfer of commercial education models. This paper is also among the first to consider the origin story of Argentina’s relationship with commercial education.

This research offers new reflexive perspectives on the emergence of commercial education in Latin America by highlighting the agentivity of local actors.

Through a lens of dependency ambiguity, this paper repositions narratives of the development of commercial education in Latin America away from a Western-centric explanation, highlighting the role of local contextual actors. In doing so, it offers an alternative history of commercial education focused on Latin America.

The purpose of this article is twofold. Its first objective is to bring to the fore the unexplored and neglected origins of social exchange theory (SET) to critique this body of conjecture. This unearthing is illustrated through focusing on the way the theory was developed and how this development was mischaracterised in literature. Its second objective is to invoke the methodological assemblage of ANTi-History and the “close reading” notion using multiple archival sources to demonstrate their usefulness within the critical qualitative method debate.

The historic character of management and organization studies is exemplified through utilizing a combination of textual sources to examine how SET emerged from within the human relations school of thought throughout much of the twentieth century. Specifically, an array of sources (including archival data) is deployed and closely examined to trace how SET formed and became prevalent in organizational studies over the last decades.

SET is not only indebted to the human relations movement in general and to Elton Mayo’s work in particular (as is well-known), but also to logical positivism and behavioralist-school psychology. As such, Homans’ work marked the beginning of a new era in organizational behavior research.

The article highlights the role of historical analyses in interpreting mainstream constructs in organizational behavior. In doing so, it reveals how critical qualitative research leads to understanding some shortcomings of a theory and indicates potential remedies.

This paper aims to analyze the factors that affect the attitudes of Armenian small and medium enterprises (SMEs) regarding digitalization, examining whether they view it as a tool to foster innovation and business growth, while also assessing the extent to which digitalization mitigated the negative impacts of the COVID-19 crisis.

The empirical approach is based on data collected from 452 Armenian SMEs, which were further analyzed using SPSS Statistics 23.0 software. Scales for assessing the COVID-19 impact, innovation and digitalization were constructed and validated. To test five hypotheses, binomial logistic regression was conducted to appraise the importance of digitalization for Armenian SMEs, including the ability to mitigate the consequences of the recent COVID-19 pandemic.

The results of the analysis showed that the economic sector plays a significant role in forming the expectations of firms on the positive impact of digitalization, while the company size does not affect them. This paper found that the provision of online services before the pandemic did not help Armenian SMEs to be less affected by the crisis. Furthermore, the perception of whether digitalization facilitated innovative processes, products and services did not depend on the degree of being affected by COVID-19. Finally, the findings indicate that the more agile companies which had the ability to convert their business model into an e-business model were less affected by the crisis.

This paper contributes to the literature by studying the effect of digitalization on SMEs, as well as how SMEs in small developing countries like Armenia mitigated the negative effects of the COVID-19 pandemic. The current work is unique as, to the best of the authors’ knowledge, there are no prior empirical studies focusing on impact of digitalization and innovation induced by exogenous shocks in an under-researched country like Armenia.

Applying the Stimulus–Organism–Response (SOR) model, this study aims to explore how AI-driven stimuli (e.g. ChatGPT adoption in entrepreneurship and perceived AI competencies) stimulate individuals’ cognitive organisms (e.g. digital entrepreneurial opportunity exploration and exploitation), and how these individually, congruently, and incongruently trigger their behavioral responses (e.g. nascent digital start-up activities).

Utilizing a sample of 1326 MBA students in Vietnam with a stratified sampling approach, multiple linear regression and polynomial regression with response surface analysis were used to test hypotheses.

The findings reveal that ChatGPT adoption in entrepreneurship and perceived AI competencies have a positive and significant impact on individuals’ digital entrepreneurial opportunity exploration and exploitation, which in turn, positively affects nascent digital start-up activities. Moreover, the study also reports that digital entrepreneurial opportunity exploration and exploitation can be congruently combined with each other to trigger the effects of nascent digital start-up activities.

Some valuable recommendations based on the findings have been provided for practitioners and policymakers.

The study contributes to the academic landscape by validating the SOR model within the context of AI adoption and entrepreneurship. It emphasizes the sequential processes of stimulus, cognitive responses, and behavioral outcomes, shedding light on nuanced effects in the digital entrepreneurial landscape.

The increased digital interactions in the B2B industry have enhanced the importance of customer engagement as a measure of firm performance. This study aims to map and analyze temporal and spatial journeys for customer engagement in B2B markets from a bibliometric perspective.

The extant literature on customer engagement research in the B2B context was analyzed using bibliometric analysis. The citation analysis, keyword analysis, cluster analysis, three-field plot and bibliographic coupling were used to map the intellectual structure of customer engagement in B2B markets.

The research on customer engagement in the B2B context was studied more in western countries. The analysis suggests that customer engagement in B2B markets will take centre stage in the coming times as digital channels make it easier to track critical metrics besides other key factors. Issues like digital transformation, the use of artificial intelligence for virtual engagement, personalization, innovation and salesforce management by leveraging technology would be critical for improved B2B customer engagement.

The study provides a comprehensive reference to scholars working in this domain.

The study makes a pioneering effort to comprehensively analyze the vast corpus of literature on customer engagement in B2B markets for business insights.

When an individual leaves evidence to suggest that they are dead to mislead others, they are committing “pseudocide.” This study aims to examine pseudocides performed for the purpose of committing or concealing a financial crime.

This manuscript summarizes information from both academic and nonacademic publications. To provide evidence related to the conclusions made by prior authors and identify the risk factors that are often indicative of pseudocide, this manuscript examines the characteristics of pseudocides that received media coverage.

Pseudocides that receive media coverage often involve a prominent figure or a compelling story. These stories are not representative of the average pseudocide, which receives no publicity because it occurs in a less developed nation and is committed by a nonpublic figure. Common characteristics include the absence of a corpse and paperwork procured through bribery.

One of the only academic papers focused on pseudocide, this manuscript provides readers with information related to the scope of the issue, common methodologies and factors indicative of pseudocide. This should be of interest to several parties including forensic accountants, insurers, regulators and academics.