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The purpose of this paper is to draw attention to a void in the literature on enterprise flexibility: The Management Control Systems’ (MCS) role in the enterprise flexibility and stability discussion. MCS can be instrumental in securing an organization’s strategic performance objectives, far beyond the mere managerial control and accounting perspectives of traditional MCS’ roles.

This study is qualitative in nature, and presents a theoretical approach with a conceptual model to address enterprise flexibility and stability jointly; arguing that both should be part of the MCS’ design and implementation with a distinct strategic outlook. Several theoretical and practical arguments are presented which reinforce this thesis.

To operate optimally, enterprises must be able to manage their limited resources in efficient and effective manner. This is especially so when dealing with uncertainty and contingencies on an ongoing basis, while following a defined strategic choice. Such choices are expected to mirror enterprise flexibility types and measures without neglecting enterprise stability requirements, linking both to strategic performance measurement indicators.

Further work is needed to explore not only how different types of enterprise flexibility and stability measures can bring additional benefits to the firm but also how best to apply such types in accordance with business and operations strategies, organizational stability requirements and management control strategies.

MCS can and should take part of an organization’s strategic performance measures but these are to be understood from a systemic design perspective of the enterprise system’s metacontrollability, addressing flexibility and stability jointly.

There is a need to reevaluate the role of MCS and their strategic potential. The approach presented can have valuable potential ramifications and insights for management and information sciences as well as for the enterprise management practitioners as a whole.

This paper provides original research on enterprise flexibility and stability analysis, covering all aspects of MC and its role on the enterprise’s metacontrollability. Design and coordination of the seven basic elements which comprise MCS are analyzed, as well as how they influence one another. The paper includes two tables to illustrate the approach being proposed. Table I presents a classification of the literature reviewed in the paper while Table AI presents the choice of the theoretical lens on enterprise flexibility from other authors which contrasts with the model proposed. The role of MCS in the enterprise is also included.

“When James Boswell returned from a tour of Corsica in 1765 he wrote: ‘It is indeed amazing that an island so considerable, and in which such noble things have been doing, should be so imperfectly known.’ The same might be said today of Puerto Rico.” Thus began Millard Hansen and Henry Wells in the foreword to their 1953 look at Puerto Rico's democratic development. Four decades later, the same could again be said about the island.

Given the unresolved question about which causal conditions contribute to accelerated internationalization among small and medium enterprises (SMEs) from weak institutional environment, this paper aims to combine theoretically relevant antecedents of domestic networks relationships (weak or strong domestic ties) and decision-making logic (effectuation or causation) to explore the configurations that are the most promising for explaining accelerated internationalization.

This study uses fuzzy-set qualitative comparative analysis (fsQCA) to examine the accelerated internationalization of 33 contrarian cases of SMEs located in weak institutional environment. The data set has been collected through in-depth interviews with managers in Colombia (21 cases) and Peru (12 cases). Building on the findings, an integrative model for accelerated internationalization is presented.

The authors found that the combination of weak domestic ties and effectuation logic accelerated the internationalization of SMEs with fewer resource constraints. In contrast, strong domestic ties and causation behavior lead to accelerated internationalization of SMEs with greater resource constraints. They propose a model to help enrich the existing literature about the causal configurations for achieving accelerated internationalization in SMEs from weak institutional environment.

The contribution of this study is to provide empirical evidence to address three shortcomings in the literature. First, the mixed results regarding the impact of strong and weak domestic ties and decision-making logic in the accelerated internationalization of SMEs; second, the limited research on domestic networks; and third, the scarce investigation in weak institutional environment, where the emphasis on constrained resources is higher.

The intangible nature of tourism means that variables such as destination image (DIM) or intention to recommend (IR) are crucial for tourists, as they are reliable sources of information. However, since these are dynamic variables, they have been affected by Covid-19 and need to be updated. Based on the above, the purpose of this study is to examine how the unlearning (UL) process helps tourists to become aware of the new situation, relinquish old habits and relearn, thus, influencing DIM and the IR destinations. Furthermore, the relationship between DIM and IR is analysed.

To analyse the proposed model, an empirical analysis was carried out through an online survey obtaining a valid sample of 457 Spanish domestic travellers. The data were analysed using partial least square structural equation modelling (PLS-SEM).

Results show a positive effect between the UL outcomes and IR a destination, as well as a mediator effect of DIM on this relationship.

To the best of the authors’ knowledge, this study analyses for the first time UL in the tourism sector as an individual process carried out by tourists and shows how it influences their decision-making process.

La naturaleza intangible del turismo hace que variables como la imagen del destino o la intención de recomendarlo sean decisivas para los turistas, al considerarlas fuentes de información fiables. Dado su carácter dinámico, estas variables se han visto afectadas por la pandemia del Covid-19 y necesitan ser actualizadas. En base a lo anterior, el objetivo de este estudio es analizar cómo el proceso de desaprendizaje ayuda a los turistas a ser conscientes de la nueva situación, a abandonar los viejos hábitos y a reaprender, influyendo así en la imagen del destino y en la intención de recomendarlos. Asimismo, se analiza la relación entre la imagen del destino y la intención de recomendarlo.

Para analizar el modelo propuesto se llevó a cabo un estudio empírico basado en una encuesta online, obteniendo una muestra válida de 457 viajeros nacionales españoles. Los datos se han analizado mediante PLS-SEM.

Los resultados del estudio muestran un efecto positivo entre los resultados del desaprendizaje y la intención de recomendar destinos, así como un efecto mediador de la imagen de destino en esta relación.

Este estudio analiza por primera vez el desaprendizaje en el sector turístico como un proceso individual llevado a cabo por turistas y muestra cómo influye en el proceso de toma de decisiones de estos.

This study aims to determine whether the communication of Universities in Madrid (Spain) on social networks through their official channels has caused positive results in students’ perceptions of their trust in university institutions during the first semester of the 2020–2021 term and to measure whether the implementation of happiness management strategies in the communication within university governance affected students’ happiness levels, as well as on the recognition of their belonging to the university.

With an exploratory-correlational approach and a quantitative study, this study conducted a statistical-descriptive analysis based on the premise of a general linear regression model with correlations between the variables, using a data collection instrument, whose construct and content validity was previously assessed by experts, which was answered by 564 students of the Degrees in Communication and Marketing from the Complutense University of Madrid, University of La Laguna, and ESERP Business and Law School. The Kaiser-Meyer-Olkin test and Bartlett’s test of sphericity were implemented to analyze the correlation between variables; Cronbach’s alpha coefficient and Pearson and Spearman’s coefficients were also used.

Those students who used social networks to receive news from university institutions about the COVID-19 pandemic deem these channels official, sound and credible. Similarly, the use of official information from university institutions on social networks increases students’ happiness levels.

To the best of the authors’ knowledge, this is one of the first studies aiming to provide scientific evidence of the relationship between happiness management and university governance. This research’s practical implications lead to attributing added value to these types of means for the university governance that seeks students’ happiness.

The purpose of this paper is to discuss the political and economic objectives sought by the government of Chile to understand the characteristics of the reconstruction process for housing damaged by the earthquake and tsunami of 27 February 2010, contrasted with the opinions of the target communities, the instruments that were utilized and the generation of new vulnerabilities.

The governmental objectives have been compiled from speeches publicized by the press and obtained from interviews with players from the public and community sectors. The areas of reconstruction in the city of Constitución have been represented in a geographical information system. The opinions of the community have been gathered through a survey conducted amongst the new residents.

Case analysis shows that the political and economic efforts during the reconstruction process were focused on proving the success of the methods used: public-private alliances and consultation with the communities to precede reconstruction of housing and urban infrastructure. However, the results of the reconstruction process do neither reveal good governance nor functionality of the reconstructed areas.

The results cannot be applied to other localities devastated by the 2010 earthquake and tsunami in Chile, nor to other institutional or economic contexts. It is also necessary to observe the process of adaptation of the communities over a longer time period to verify the increase in vulnerability.

The paper constitutes a complete evaluation of the reconstruction process that prompts institutional changes.

A contrast is offered between the objectives and actions of the diverse social and political actors, and the contradictions in their speeches and actions are shown.

An unprecedented process is analysed in which a developing country uses its own resources to undertake a reconstruction under a political rhetoric that is not necessarily shared by the local society that must finally assume the additional costs.

The purpose of this paper is to present an improved approach for estimation of the rotor position and speed of doubly fed induction generator, which can be used in vector control and direct torque control (DTC) schemes.

Some novel equations are developed for calculation of the rotor position and rotor speed. Such equations do not need to the value of stator flux linkage and just, measured values of the stator voltage and currents as well as rotor current are required to be known.

The simulation results verify the satisfactory steady-state and dynamic performance of proposed approach with both the vector control and DTC schemes. The results show that the proposed estimation approach benefits from the starting on the fly, robustness against the variations of the most of the stator and rotor parameters and immunity against the noise.

The proposed estimation approach is novel and the outcome of the research of authors. It is simple and effective and, no approximation is made in the calculations. The simulation results demonstrate that the proposed scheme can be successfully implemented in various control strategies, e.g. DTC and vector control.

This paper aims to analyse the open data business models (ODBMs) as a source of knowledge and innovation to generate economic and social value. A framework for understanding ODBMs is presented. First, the knowledge structure of the ODBMs literature is identified. Second, a conceptual model for analysing the ODBMs is proposed. And finally, the future trends in ODBMs research are discussed.

In this paper, co-word analysis is performed to identify the topics related with ODBMs.

The ODBMs structure of knowledge is articulated in five themes: business model, smart city, business ecosystem, decision-making and innovation. Based on these results, a five-step model for analysing ODBMs is proposed. Finally, a discussion of the future trends of ODBMs focussed on a knowledge management perspective, open data ecosystems and business intelligence is presented.

The paper presents a picture of what, where, for whom and for what ODBMs have been studied and develops a new model to explain the value creation process of ODBMs. Taking a step further, applying the principles and models of knowledge management and business intelligence to ODBMs is also recommended in order to transfer and transform open data into valuable knowledge that can be used for developing apps. In that context, the importance of encouraging collaboration between different agents in the so-called open data ecosystem is presented.

The purpose of this paper is to introduce the special issue “The Entrepreneurship Challenges in Latin America”.

Latin America and the Caribbean is a region with many potentialities. Like one of the largest markets in the world, entrepreneurship activities can constitute a key element to enhance regional competitiveness.

This study makes a general overview of entrepreneurship dynamics in Latin America and its contexts. This study presents the eight manuscripts that constitute the special issue.

This study contributes to current academic conversations and highlights the relevance of continuing inquiring about the entrepreneurship phenomena at the regional level.

This study expects that this special issue will help the region’s scholarly entrepreneurship community and others interested in Latin America. This study also believes that this special issue manuscript makes a relevant contribution to policy and practice.

This study aims to test the relationship between consumers’ perceptions of product type (utilitarian vs hedonic) and the attentional processes that underlie decision-making among minimally branded products.

This study uses eye-tracking measures (i.e. total fixation duration) and data collected through an online survey.

The study shows that consumers spend more time looking at hedonic (vs utilitarian) and branded (vs unbranded) products, which influences perceptions of quality.

The findings of this research provide guidelines for marketing minimally branded products.

The authors showed that the product type influences the time consumers spend looking at an item. Previous findings about effects of branding are extended to an understudied product category (i.e. live potted plants).