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This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity.

This study uses the meta-analysis methodology from Hunter et al. (1982) to find if the mere IFRS adoption reduces firm’s opacity and a meta-regression from Stanley and Jarrell (1989) to identify the moderating factors that may influence this relationship.

Contrary to previous studies, this study finds a low, negative and nonsignificant correlation between IFRS adoption and firms’ opacity, but this relationship depends on the geographical region. Using 34 results from 28 studies from different continents published between 2005 and 2018 this study finds that IFRS adoption reduces opacity in countries with common law (COML) and with more authorities’ oversight and power to enforce the rules.

This study finds two institutional commonalities between different previous studies that intend to assess the impact of the IFRS adoption upon firms’ opacity: the legal system and the authorities’ oversight power.

This paper aims to characterize the type of support provided to victims of violence against women and domestic violence (VAWDV) during the first lockdown, assessing the training of professionals to use remote support (RS).

This cross-sectional study involves a sample of 196 support professionals, mainly women (91.8%) and who integrate the Portuguese National Support Network for victims of domestic violence (NSNVDV) (Mean age = 36.49; SD = 10.52).

Telephone emerges as the main RS communication media used in the lockdown (43.9%) and the emergency state periods (57.1%). Participants reported to have never used any social applications (41.8% vs 41.8%) or videoconference (46.4% vs 58.2%), in both periods assessed, i.e. lockdown and emergency state, respectively, and 82.7% assumed to have no training with RS to assist VAWDV victims. However, support professionals recognized several advantages in using RS such as dealing with isolation, reducing inhibition, fear and shame and in promoting the victims’ empowerment.

Given the exploratory nature of this study, only descriptive analyzes were conducted.

During the COVID-19 pandemic, little is known about effective RS given by professionals to victims of VAWDV in the Portuguese context. The paper aims to add knowledge to the studied field.

Organisations have been working towards becoming more sustainable; where their efforts have been mainly on a steady state focussing on internal proactive changes. The purpose of this paper is to analyse how external events, e.g. COVID-19, affect organisations and their sustainability efforts.

A survey was sent to a database of 11,657 contacts, with a response rate of 5.60% obtained. The results were analysed using descriptive statistics, ranking and a ratio analysis comparing different types of organisations (corporations, higher education institutions, civil society and public sector organisations).

COVID-19 changed the organisation drivers for and barriers to sustainability perspective towards external stimuli, rather than internal factors. COVID-19 also affected the system elements negatively, with the exception of organisational systems. The results also show that the system elements are affected by an external event or crisis and are dependent on the type of organisation.

This paper proposes the “Organisational sustainability transition forced by exogenous events” framework to help organisations better understand and be prepared for unexpected external events. Organisations should learn from the experiences in dealing with COVID-19 and adopt a more humanistic approach to their sustainability efforts, rather than traditional approaches based on solipsism and techno-managerial centrism.

The purpose of the paper is to present a service design (SD)-based methodology developed to help small and medium enterprises (SMEs) undertake organisational change.

This research used the design science research methodology, which enabled the creation of the Service Design for Organisational Change (SD4OCh) methodology. A real case study of a small service company specialised in neuropsychological disorders was used for the definition and validation of SD4OCh.

The main outcome of this study is the SD4OCh methodology, which is based on three key stages: diagnosis (knowing where to begin by detecting the organisation's strengths and weaknesses), innovation (improving the structure/processes and designing/redesigning services by employing a customer-centric approach), and implementation (enabling the definition of the route towards organisational change). There is also a transversal evaluation stage, which quantifies the organisational changes.

This study adds valuable knowledge to the service science research field and contributes to the awareness of the usefulness of SD theory within companies, especially those which are small and medium-sized, since those companies lack the tools and methods required to tackle organisational change, signifying that the challenges the companies confront are different to those of larger companies.

Although this is a SD-based research, the SD4OCh methodology was developed in order to enable companies to make holistic changes, namely, to innovate their services, structure, and processes, thus supporting and guiding organisational change.

The purpose of this paper is to assess ways in which informality can be understood and reviews an emerging area of management scholarship. The origins and nature of informality are discussed with the aid of two different theoretical tools: “workplace sociology” (WS) and “mixed embeddedness” (ME).

The analysis is grounded in empirical material reflecting different aspects of informality mainly within the ethnic economy, such as a study on the implementation of the National Minimum Wage regulations (Ram et al., 2007; Jones et al., 2004, 2006).

The authors argue that the combination of WS and ME provides a valuable means of content and character of informality. It can also help to explaining variations and patterns within the informal economy, as well as understanding new forms of informality in the ethnic economy and beyond in “superdiverse” contexts.

This paper bridges two different theoretical approaches to explain the interactions between the firm and state regulations, as well as the workplace relations between employer and employees.

This study aims to assess service quality in sport child camps among both participants and parents and its effects on satisfaction and behavioural intentions.

Data were collected from participants (n = 258) and parents (n = 226) of a sport child camp. A confirmatory factor analysis analysed the psychometric properties of the constructs, and a subsequent structural equation model examined the effects of service quality on satisfaction and behavioural intentions.

The results indicate a multi-dimensional construct of service quality that influences satisfaction and behavioural intentions differently among parents and participants. For participants, Service Failures and Recovery, Safety and Food influenced satisfaction, while Service Failures and Recovery and Fun influenced Behavioural Intentions. For parents, Management Commitment to Service Quality, Staff, Food and Contact with Physical Environmental influenced satisfaction, while Management Commitment to Service Quality and Staff influenced Behavioural intentions.

Both parents and participants' perceptions of service quality in sport child camps were captured and its effects on satisfaction and behavioural intentions. The study provides sport child camp managers with critical information about service delivery and its outcomes among the two key consumers (participants and parents).

This study offers new ideas to advance knowledge on sport child camps by capturing the perceptions of two key stakeholders and providing useful insights into how different attributes of service quality influence the levels of satisfaction and behavioural intentions among parents and participants.

This study aimed to assess whether sociodemographic variables explain significant differences in attitudes towards transforming academic conferences into more sustainable events.

An analytical model of participants' attitudes towards sustainable conferences based on literature review as well as the theories of reasoned action and planned behaviour was developed and applied to a sample of 532 surveyed individuals from 68 countries who regularly attended academic conferences in the last five years prior to 2020. The results were refined using statistical and computational techniques to achieve more empirically robust conclusions.

Results reveal that sociodemographic variables such as attendees' gender and age explain differences in attitudes. Women and older adults have stronger pro-environmental attitudes regarding event sustainability. On the other hand, attitudes towards more sustainable academic conferences are quite strong and positive overall. More sustainable events' venues, catering, conference materials and accommodations strongly influence attendees' attitudes towards more sustainable conferences. The strength of attitudes was weaker towards transportation.

First, the analyses focused on only aspects related to the attendees' attitudes. Assessing their real behaviour would complete this research. The geographical areas defined by the U.N. and used in this study have the limitation of combining highly developed countries and developing countries in the same geographical area, for example, the Americas and Asia and the Pacific.

Specific socio-demographic variables' effects on attitudes towards sustainable academic conferences can indicate how organisers can best promote these events according to attendees' characteristics and develop differentiated marketing campaigns. For women and older adults, event sustainability should be emphasised as a competitive strategy to promote events and attract these audiences. Marketing strategies for younger attendees (under 30 years old) could focus on technology, networking or attractive social programmes. Sustainable venues, catering, conference materials and accommodations are easier to promote. Event organisers should encourage participants to make more environmentally friendly decisions regarding more sustainable event transport.

A strategy based on promoting the event as contributing to sustainable development could educate attendees and put them on the path to developing stronger positive attitudes regarding sustainability and more sustainable behaviours. Sustainable academic conferences can educate students, organisers, service providers and delegates through their involvement in sustainable practices.

To our best knowledge, this research is the first to assess whether sociodemographic variables explain significant differences in attitudes towards the sustainable transformation of academic conferences.