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This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).

The paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of legislation and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research.

The authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries' national standards. The coercive and mimetic isomorphism and the private accounting normative were important determinants in the reform. Looking at perceptions, budget information continues to be perceived as the king information for public management and decision-making. In a comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system. The strong orientation of CFO to cash-basis and budgeting information is an important explanation of the lower use and usefulness, essentially in the Spanish context. The regression results show that individual perceptions and beliefs on the accounting reform influence the opinion about the usefulness and use of financial information.

The use of the survey method has some limitations very discussed in the literature that are also applied in this study.

The paper has the potential to contribute to the academic, political and practitioner discussion of the core purposes of financial accounting information in the public sector and financial accounting information's impacts on the European Public Sector Accounting Standards (EPSAS) framework.

The recent adoption of the new accounting system in local governments of both contexts contributes to knowledge on the public sector accounting reforms toward the transition to accrual accounting and the IPSAS. The innovative character of the paper contributes to better clarify how the perceptions of the accounting reform influence the usage level of public financial information.

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting, which has as most important innovations the use of double-entry within a system compulsorily integrating accrual-based Financial and Cost Accounting along with Budgetary Accounting (still essentially cash-based). The main purpose of this paper is to describe and analyse the reform and current situation of governmental accounting in Portugal, especially discussing the accrual basis implementation. In particular, it shows that not only governmental accounting reform in Portugal has been going towards international harmonization, but also problems that have arisen are common to others faced by several countries. Perspectives of future evolution are also presented.

This study aims to evaluate the suitability of emergency remote education (ERE) during the COVID-19 pandemic and subsequently during the return to in-person education (IPE), investigating aspects of perceived quality differences in these transitions that may have impacted the students’ learning process.

This study applied a 41-item instrument to undergraduate students in higher education institutions (HEIs) in Brazil. For the suitability group, 493 responses were collected, and for the return to IPE group, 187 responses were collected. Three calibration approaches were performed using item response theory, with the first two adjusting data independently, and the third one involving a multigroup estimation.

During ERE, students perceived an increase in course offerings, better organization of classes and more study materials. However, the larger volume of content posed challenges in class monitoring, content comprehension and concentration. Upon returning to IPE, students noticed more organized assessments and activities. They found favorable test environments and collaborative tasks with peers, but they experienced difficulties in accessing professors and with class/content organization.

By identifying the most suitable items for both teaching formats, HEIs can enhance teaching practices that are more satisfactory from the students’ perspective.

This study provides an item ranking procedure inspired by differential item functioning and differential test functioning statistics. In an atypical situation, the item ranking procedure demonstrated its ability to generate useful information for identifying and quantifying the longitudinal effects of perceived quality on students.

The purpose of this paper is to build and compare models that assess university students’ financial literacy. Financial literacy, understood as the mastery of a set of knowledge, attitudes and behaviors, has assumed a fundamental role in allowing and enabling people to make responsible decisions as they strive to attain financial wellbeing. To this end, models that integrate financial knowledge, behavior and attitude are integrated. The models are subsequently estimated, and many comparative tests are performed.

The study investigated a random sample of 534 university students attending public and private universities in southern Brazil. The choice of scale was based on consideration of the best adjustment for the Brazilian context, appropriate translation and content validation. For an analysis of the collected data, structural equation modeling was employed using two strategies.

The findings indicate that, in the model estimation stage, the scales for behavior and attitude have been reduced. Among all of the models estimated, the best adjusted model indicates that financial knowledge and financial attitude have positive impacts on financial behavior.

The results are not generalizable to the wider population; to enable such generalization, different profiles should be researched using a larger sample. In practical terms, the financial behavior of Brazilian university students expresses the ability to establish long-term aims and saving aimed at future acquisitions and unexpected spending. This behavior is directly influenced by basic and advanced questions of financial knowledge and also by the importance attributed to attitude by establishing aims, control of spending and financial reserves.

This paper describes a pioneer study with respect to modeling financial literacy in Brazil. This topic can be improved as the need for rigorous evaluation of financial literacy grows at the same speed as the creation of more complex financial products.

The purpose of this study is threefold: 1) to examine the relevance of specific strategic orientations for family businesses in the context of an intense crisis such as the COVID-19 pandemic; 2) to investigate the role of a family adaptability in surviving the crisis; and 3) to assess how proactive strategic responses connected with marketing or retrenchment responses connected with reducing costs relate to the expected survival of the crisis.

The method adopted is a quantitative research approach. The theoretical framework uses a partial least squares structural equation modeling (PLS-SEM) for the data collected from an online survey of a sample of 544 family businesses in the accommodation industry.

This paper makes three main findings. First, family businesses that invest in operational marketing actions as a strategic response to the crisis have a high expectation of surviving the crisis. Second, family businesses that reduce their operational and labor costs as a strategic response have a low expectation of surviving the crisis. Third, the family business’s adaptability is also fundamental to their expectation of survival.

This is the first paper to identify the possible reactions of family businesses to the COVID-19 crisis. the authors show that there are proactive or retrenchment strategic responses, and the authors relate those responses to the expectancy of surviving the crisis. This is also the first study to examine the relevance of family adaptability as a measure of the resilience of family businesses and, therefore, as a determinant of the expectation of surviving the crisis.

This paper aims to present and discuss an innovative maturity model (MM) to assess supply chain quality management (SCQM). The SCQM MM can be used to guide organizations in the development and improvement of quality in their supply chains (SCs). Additionally, this paper intends to better understand that integration and its impacts on organizational performance.

The proposed MM was developed based on an exhaustive literature review of the most relevant MMs developed in the areas of quality management, supply chain management and other relevant domains.

The proposed MM consists of a matrix with 100 criteria organized in five organizational dimensions and five maturity levels, embracing the most relevant SC issues and describing a progressive path towards a state of full maturity.

It is an innovative tool useful for both academic experts and practitioners to integrate quality management across the SC, thus promoting and improving organizational performance from an integrated and sustainable perspective.

Building on contingency theory, this paper aims to investigate the extent to which the “4Ps international adaptation strategy” and internationalization intensity shape the servitization–profitability relationship.

The authors use primary (survey) and secondary (archival) data to perform multiple regression analysis.

The results indicate a positive relationship between servitization and profitability, and international intensity strengthens this association. The effects, however, are not consistent across the 4Ps – the price international adaptation strategy strengthens the positive relationship between servitization and profitability, while product and place international adaptation strategies weaken that relationship.

The findings have implications for the role of international intensity and the 4Ps in the marketing servitization context.

The study provides guidance for small firms in realizing higher performance by leveraging the 4Ps in the servitization context. Counter to expectations, placement and product lead to lower performance with increasing servitization, whereas price strengthens this relationship. The study adds to the international industrial management and marketing literature, providing evidence that contingency factors such as international marketing mix adaptation/standardization strategies moderate the servitization–profitability relationship.

The presentation of the specificities inherent in the adoption of the cooperation practices for the eco-innovation development is sometimes fragmented and superficial in the literature. So, the purpose of this paper is to analyze how the literature has studied the association between interorganizational cooperation and the development of eco-innovation, for the developing a framework with the different faces of this connection.

To achieve the proposed objective, the authors conducted a literature review through the Web of Science database. The selected manuscripts were analyzed from the following categories: Why to cooperate?, What is cooperation?, How to cooperate?, Who to cooperate with?, How much is it worth to cooperate?, Where does cooperation take place?, When to cooperate?, and So what?.

Given the proposed objective, as a general aspect highlighted, the analyzed articles revealed that interorganizational cooperation has been presented as relevant for the development of eco-innovations. Thus, cooperation on their different faces allows companies to overcome resource constraints, even partially, while facilitating the development of different types of ecological innovations as costs and risks are reduced.

The theoretical contribution is expected to be the proposition of a framework capable of systematizing several specificities, including the antecedents and motivations, definitions and cooperation types, cooperation partners, important conditions that highlight how much cooperation is worth, where and when cooperation occurs and, finally, the main insights of this association, to guide future studies.

The objective of this study was to evaluate the influence of Saccharomyces boulardii on the kinetics of fermentation for organic and conventional apple pulp and to verify the effect of the antioxidant quercetin on the response to cellular oxidative stress.

The kinetic parameters, the content of phenolic compounds, the quantity of quercetin and the antioxidant activity were determined during the fermentation process. The effect of quercetin on cellular oxidative stress was also investigated.

The content of phenolic compounds, the antioxidant activity and the quercetin concentration were higher in the organic fermented apple pulp (ORG) than in the conventional fermented apple pulp (CON). However, both apple pulps were considered ideal substrates for the growth of S. boulardii, suggesting that they are potentially probiotic. After fermentation, the quercetin concentration in the ORG treatment and YPDQ treatment (YPD broth with 0.1 mg quercetin rhamnoside/mL) increased viability by 9%, while in the CON treatment generated there was an increase of 6% in viability, compared to the YPD control treatment (YPD broth).

The high concentration of quercetin in the organic apple pulp supports the proposal that quercetin reduces the oxidative stress mediated by reactive oxygen species through its antioxidant action on S. boulardii that have similarities to mammalian eukaryotic cells. These findings suggest that fermented organic apple pulp could be consumed as a potential non-dairy probiotic product.

The purpose of this paper is to analyze the relationship between innovation and total quality management (TQM), and also to identify the effects of innovation on organizational performance. This research proposes a conceptual model that intends to study several research hypotheses.

The data were obtained through an online questionnaire, sent to small- and medium-sized Portuguese companies, having being conducted the study based on responses received from 287 valid questionnaires, and using a multivariate statistical analysis for statistical development.

The findings indicate that companies that adopt strategies of process innovation get improvements in their performance, both operationally and financially, while product innovation only provides improvements in the financial performance of organizations. It was also found that TQM practices encourage the definition of innovation strategies of products and processes. On the other hand, it was found that only companies that adopt innovation strategies of their processes promote the adoption of TQM practices, and there is a statistically significant relationship between product innovation and the implementation of TQM practices.

This research analyzed the dimensions studied in different aspects. It considered product innovation and process innovation, and with respect to performance, this dimension was analyzed through two different perspectives, namely, financial performance and operational performance. This research also provides a particular contribution to the literature with the analysis of the interdependencies between innovation and TQM in small- and medium-sized Portuguese companies.