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Some sports organizations have a strategic objective of promoting human and social development through sports. However, it can be challenging to ensure that these objectives, conveyed by the board, are fully internalized by the athletes. From the perspective of inter-organizational networks, this dissemination can occur through strategic alignment and diffusion of social capital. Therefore, the authors wanted to analyze if organizational policies from sports organizations are related to athletes' perception of social capital and strategic alignment.

The authors conducted a sequential mixed-method research. Firstly, a pilot study was conducted with two exploratory interviews with key informants from a sports organization, supported by documentary data from this organization. A thematic content analysis was carried out to identify relevant categories and subcategories to prepare a quantitative research instrument. In the second phase, a questionnaire was applied to 159 student-athletes from this organization. The collected data were analyzed by multiple linear regression.

From the pilot study, a set of five elements of strategic alignment, and three elements of social capital in the sports organization context were provided. In the quantitative phase, the authors identified that social capital is related to athletes' perception of shared values internalization in a sports organization, but strategic systems were not.

Sports managers could better promote internal policies if there is social capital among athletes rather than implementing top-down deployed communications.

Policymakers could better predict the effectiveness of a foment request by sports organizations considering not only strategic systems communication deployment but also the existence of social capital in a sports organization. It is a broader mechanism to understand the capacity of a sports organization in disseminating good values among their members.

Different from traditional companies, in sports organizations, only social capital is related to the internalization of organizational policy by athletes rather than strategic alignment initiatives.

This study aims to investigate the influence of resource slack on the decline of Brazilian companies, with a particular focus on the moderating role of environmental dynamism. The authors specifically examine three types of resource slack: available, potential and recoverable. These represent surplus resources that exceed what is necessary for the organization’s basic operations. The role of environmental dynamism, characterized by rapid changes in customer preferences, technologies and competitive dynamics, is considered as a moderating factor in this relationship.

The authors used data from Brazilian companies spanning from 1997 to 2008. The research sample was composed using the matching-pairs method, which included a group of publicly traded companies that experienced decline (43 companies) and a group that did not (40 companies) within the specified timeframe.

Findings of this study indicate that the presence of available slack, being more liquid resources, decreases the likelihood of organizational decline. Furthermore, the moderation effect of potential resource slack can mitigate decline in companies operating in dynamic industries.

This research provides valuable insights into the impact of slack resources on potential organizational turnarounds. Given the relative scarcity of resources in these companies compared to those in developed countries, whether they be financial, human or technological, the study highlights the unique influence of slack in a less explored institutional environment. This research underscores the importance of examining the decline of Brazilian companies from a broader perspective, emphasizing that decisions regarding resource use can have significant implications on a company’s trajectory, either amplifying or mitigating its decline.

¿Cuál es el impacto del slack de recursos en el declive de grandes empresas brasileñas? Para responder a esta pregunta, hemos probado hipótesis por separado para tres tipos de salck de recursos: disponible, potencial y recuperable. Estos excedentes consisten en recursos en exceso más allá de lo necesario para mantener la organización funcionando.

Desarrollamos un estudio empírico cuantitativo y longitudinal con datos de empresas brasileñas de 1997 a 2008. Adoptamos el método de pares emparejados, componiendo la muestra de investigación con un grupo de empresas cotizadas en bolsa que declinaron (43 empresas) y otro que no declinó (40 empresas) en el período de tiempo.

Encontramos que la disponibilidad de recursos más líquidos reduce la posibilidad de declive. El efecto de moderación en el slack de recursos potenciales para empresas en industrias dinámicas puede mitigar el declive.

Esta investigación contribuye a una mejor comprensión del efecto del excedente en posibles recuperaciones. Extender los estudios de recursos excedentes al contexto de empresas brasileñas mostró la influencia que el excedente ejerce en un ambiente institucional relativamente menos explorado. Ya sea financiero, humano o tecnológico, la escasez de recursos es más pronunciada que en empresas de países desarrollados. Esta investigación llama la atención sobre el hecho de que la declinación de empresas brasileñas se analiza desde una perspectiva más amplia. Las decisiones sobre cómo la empresa usa sus recursos pueden afectar positiva o negativamente la declinación de las empresas, reforzando la importancia de discutir esta relación.

A Qual é o impacto da folga de recursos no declínio de grandes empresas brasileiras? Para responder a essa pergunta, testamos hipóteses separadamente para três tipos de folga de recursos: disponível, potencial e recuperável. Essas folgas consistem em recursos além do necessário para manter a organização funcionando.

Desenvolvemos um estudo empírico quantitativo e longitudinal com dados de empresas brasileiras de 1997 a 2008. Adotamos o método de pares combinados, compondo a amostra de pesquisa com um grupo de empresas de capital aberto que declinaram (43 empresas) e outro que não declinou (40 empresas) no período.

Descobrimos que a disponibilidade de recursos mais líquidos reduz a possibilidade de declínio. O efeito moderador na folga de recursos potenciais para empresas em indústrias dinâmicas pode mitigar o declínio.

Esta pesquisa contribui para uma melhor compreensão do efeito da folga sobre possíveis recuperações. A extensão dos estudos de folgas de recursos para o contexto de empresas brasileiras mostrou a influência que a folga exerce em um ambiente institucional relativamente menos explorado. Seja financeiro, humano ou tecnológico, a escassez de recursos é mais pronunciada do que em empresas de países desenvolvidos. Esta pesquisa chama a atenção para o fato de que o declínio de empresas brasileiras é analisado sob uma perspectiva mais ampla. Decisões sobre como a empresa usa seus recursos podem afetar positiva ou negativamente o declínio das empresas, reforçando a importância de discutir essa relação.

The authors investigated how emotional intelligence (EI) affects the relationship between project managers' (PMgs) expertise and experience and project success for both the team and client.

This study collected 290 valid responses from IT project managers. The results were analyzed using an ordinary least squares (OLS) regression, with Process v4.0 procedure and the Johnson-Neyman (JN) technique to assess the moderating effect of the level of EI.

Results showed that moderate levels of EI can enhance the impact of PMgs' experience on the project client, while higher levels of EI are necessary to positively impact the team. Moderate levels of EI can improve PMgs' expertise impact on the project team, increasing their effectiveness in interactions with clients and other stakeholders.

It is recommended to consider emotional intelligence alongside technical skills when selecting project managers to address emotional labor, stress, stakeholder management and agility. Providing EI training and experiential learning opportunities internally can improve project managers' emotional intelligence.

This study contributes to the literature on emotional intelligence and project management, highlighting the relationship between technical skills and emotional intelligence levels of PMgs. This research emphasizes the significance of experience and EI in project management, particularly in overseeing complex projects. Additionally, moderate levels of EI enhance PMgs' effectiveness in engaging with stakeholders closely involved in projects.

In writing this article,¹ I have been guided by the questions of by what means the Xambioá deal with commerce and how it makes sense, and what part it plays in their attribution of meaning to the world. I attempt to demonstrate that the use of money, and internal commerce, among the Xambioá are not historical accidents. Money and merchandise are the objects of tireless experiences by the Xambioá. They appropriate meaningfully these allogenic elements and make them circulate in their own way. I suggest that the appropriation of a signifying element like money occurred not only because of its utility but because it is a highly meaningful element. People and things are introduced and are signified according to native logic.

Significant interest in Integrated Management Systems (IMS), as a key area within ISO-related Management System Standards (MSS) literature, has been evident from both academia and industry over the past three decades. This study aims to map the evolution and current state of IMS research and propose possible directions for future studies.

A comprehensive content and bibliometric analysis of 846 documents from the Scopus database across the period 1995 to 2023 was conducted. This included performance analysis to track publication trends and identify key contributors, and content analysis to specify dominant research methodologies and the MSS most commonly integrated. Furthermore, science mapping techniques—such as co-authorship networks, keyword co-occurrence analysis, and bibliographic coupling—were utilized to outline the collaborative networks and the conceptual and intellectual structure of the field.

The study identifies three principal IMS research themes: the practical implementation of IMS, their role in promoting sustainability and social responsibility, and their impact on continuous performance improvement. It also highlights the field’s evolution and key research constituents—including influential works, prolific authors, leading academic institutions and countries, and top publishing journals. It further reveals that IMS research exhibits strong collaboration across authors and countries, and a rich methodological plurality, notably with a marked increase in empirical surveys in recent years. Additionally, it identifies the most frequently referenced MSS for integration, prominently featuring ISO 9001, ISO 14001, and ISO 45001/OHSAS 18001.

This study is original in its application of a dual analytical approach—bibliometric and content analysis—to provide a holistic overview of IMS research. It offers new insights into the integration of diverse MSS and proposes several promising paths for future research. Among the most prominent are standardizing IMS fundamental specifications, conducting more empirical research with advanced methods to evaluate the effects of MSS integration, providing practical support for organizations in IMS implementation through tailored methodologies and tools, and exploring the potential of Industry 4.0 and 5.0 technologies to advance IMS practices.

The impact of dependence on self-care on people’s lives is very significant, with consequences for the person and their caregivers. The purpose of this study is to map the evidence on the factors that influence the empowerment of the person dependent on self-care on returning home.

Scoping review according to the criteria proposed by the Joanna Briggs Institute: population (people with a dependence on self-care), concept (factors that influence training) and context (return home after hospitalization in a medical-surgical context). The research was carried out from March 1 to April 30, 2022, in the databases CINAHL and MEDLINE (via EBSCO), Scielo, LILACS, Cuiden and MedicLatina; Gray literature searched RCAAP, DART-Europe and OpenGrey. Studies published in Portuguese, Spanish and English were included, with no time limit.

One hundred and eighty-one articles were obtained, which, after analysis according to the criteria, resulted in seven studies included for review, ranging from 2007 to 2021, with a level of evidence between 2. c and 4. a (according to Joanna Briggs Institute), and two thematic areas/four categories emerging.

The need for information and training, the relationship and proximity with the health-care team, the design of nursing care targeted at the person’s level of dependence, education, gender, type of surgical intervention and postoperative period, physical space and lack of privacy and audiovisual media.

The perception of these factors proves to be important in the person’s training process, with the nurse’s role being highlighted due to their emphasis on the transition home.

This study aims to study the sensitivity of nonlisted real estate investment companies’ accounting earnings to house prices. This study evaluates whether house price changes determined these companies’ return on equity (ROE) or if other factors influenced the industry’s profitability beyond house price growth.

The authors collected a ten-year sample with the aggregate ROE of Portugal’s real estate investment companies, split by regions, and data on house prices and the per capita gross domestic product as a control variable. The authors ran a national-level time series with the canonical cointegrating regression estimator, which is robust to a small sample size; the authors also performed a regression on regional-level panel data with the common correlated effects mean group estimator, thus allowing slope coefficient heterogeneity and controlling for cross-sectional dependence. The authors also ran ordinary least squares regressions as a means of comparison.

This study found that an increase in the house price is not translated into an increase in the aggregate ROE. The results are robust with a reduced survivorship-biased sample, meaning that even the best-succeeded real estate investment companies do not have their accounting ROE dependent on house price growth.

The sample size is small and specific to one country. This paper did not study the housing market structure to verify whether it operates under monopolistic competition, which could further explain the attained results.

Policy decision-makers should know that there are no excess profits in the real estate investment companies’ industry because of house price growth that could be subject to windfall taxes.

To the best of the authors’ knowledge, the connections between house prices and real estate investment companies’ accounting earnings have never been studied.

This paper aims to analyse residents’ perceptions of tourism growth in Porto prior to the COVID-19 pandemic, aiming to determine the most appropriate strategies to mitigate negative tourism impacts. Studies on resident perceptions of tourism impacts are still scarce, particularly the ones addressing the topic in the context of Portuguese urban tourism areas.

Data was collected through an online survey, focusing on three categories of impacts: (i) economic, (ii) sociocultural (iii) and spatial-environmental, and the respective mitigation strategies, analysed from the perspective of Porto’s residents. Descriptive and bivariate statistics – T-test and Eta correlation – were used to analyse the collected data.

Respondents who live in the city centre experience specific tourism impacts more negatively, when compared to those living outside the inner-city area. Furthermore, no strong correlation is found between the said impacts and the respective mitigation strategies. However, creating awareness among tourists about acceptable behaviour in shared spaces is the strategy that stands out, as it has a medium correlation with all three impact categories. Most impact-strategy associations are weak, meaning that the defined strategies are not the most case-appropriate, which is something that policymakers should address.

To the best of the author’s/authors’ knowledge, this is the first study to adopt this approach in tackling the negative impacts of rapid tourism growth in Porto.

This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.

Distinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.

The results for all environmental externalities appeared to be negative, as companies’ attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.

The authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.

The authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.

This study’s findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.

This study seeks to collaborate with the discussions on the usefulness of the narrative approach in accounting. In this context, this study aims to elaborate small collective stories, developed from interviews, to expose the population’s perception of the social and environmental impact (positive and negative externalities) resulting from iron ore mining in the city of Congonhas-Minas Gerais (MG).

This research, using counternarratives, aims to elaborate small collective stories, developed from 52 interviews, to expose the population’s perception of externalities resulting from the exploitation of iron ore in the city of Congonhas-MG, Brazil, to give more insight for social and environmental accounting reporting. A qualitative investigation is used with a narrative approach that focuses on a specific event in the participants’ lives.

The authors sought to create a sense of collective experiences of the interviewees through narratives representative of the residents’ perception of externalities in the form of small collective stories. However, it can be observed that the local population recognizes the impact of numerous externalities. Likewise, the use of narratives allows the reader to experience another reality – a reflection on the impact of business activities in a given context. Unlike conventional corporate social reporting, models based on qualitative information can be inclusive, produced by/for the community toward action that transforms the local reality.

This study intends to contribute to the debate on reporting models that are developed by and for external stakeholders. This approach has the potential to improve participants’ both awareness and engagement, supporting transformative social action. This study makes several contributions. It contributes to the literature with a narrative approach, which is not often used in the accounting literature; it brings insights from the Latin American context, which is especially valuable given how the Anglo-American accounting literature includes few papers addressing this context; it presents the view of marginalized communities that are too often overlooked (this narrative approach offers important insights into the lived experience of people at a very granular level).