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The purpose of this study is to examine the relationship between the productive structure and the size of the informal economy in Latin American countries.

The study employs econometric techniques for panel data covering the period from 2002 to 2017 and considering 17 Latin American countries. The evidence presented is based on the informal economy data generated by Medina and Schneider (2018) who estimate the size of the informal economy using a structural equation model and the share of manufacturing in total employment as a measure of the size of the manufacturing sector. Also, the study addresses the possible endogeneity bias in the relationship studied and makes the conclusions more robust, thus avoiding spurious correlations that weaken the findings.

The results indicate that most industrialized Latin American countries are associated with a smaller size of the informal economy.

The findings have important policy implications, as they suggest that Latin American economies need to switch the structure of the economy toward more sophisticated productive structures if they want to reduce the size of the informal economy. Thus, more efforts should be deployed to policies to diversify and upgrade economies.

The study contributes to the literature on the informal economy by connecting the country’s productive structure and informality. Specifically, the results show that the productive structure of countries is a plausible explanation for the size of the informal economy.

The purpose of this paper is to examine whether mandatory disclosure of information accompanying the sale of real estate achieves its aim of informed purchasers.

Using a case study approach focused on mandatory disclosure in South Australia data was collected from interviews and focus groups with key personnel in the property industry involved in the production of information required to fulfil vendors’ disclosure obligations.

The authors found that purchasers are ill-served by a long and complex form of mandatory disclosure with a short time frame that prevents the use of the information provided. Without good form design and increased digital affordances provided by the cadastral and conveyancing systems, mandatory disclosure is insufficient to ensure minimisation of information asymmetry between vendor and purchaser.

To the best of the authors’ knowledge, this is the first Australian qualitative study that examines the utility of mandatory vendor disclosure in real estate sales and the first to consider the impact of the digitalisation of cadastral and conveyancing systems upon the efficacy of mandatory disclosure regimes.

The aim of this paper is to explore the stakeholder exclusion practices of responsible leaders.

An interpretive multiple case analyses of seven responsibly led organisations was employed. Twenty-two qualitative interviews were undertaken to investigate and understand perceptions and practice of responsible leaders and their approach to stakeholder inclusion and exclusion.

The findings revealed new and surprising insights where responsible leaders compromised their espoused values of inclusivity through the application of a personal bias, resulting in the exclusion of certain stakeholders. This exclusivity practice focused on the informal evaluation of potential stakeholders’ values, and where they did not align with those of the responsible leader, these stakeholders were excluded from participation with the organisation. This resulted in the creation and continuity of a culture of shared moral purpose across the organisation.

This study focussed on responsible leader-led organisations, so the next stage of the research will include mainstream organisations (i.e. without explicit responsible leadership) to examine how personal values bias affects stakeholder selection in a wider setting.

The findings suggest that reflexive practice and critically appraising management methods in normative leadership approaches may lead to improvements in diversity management.

This paper presents original empirical data challenging current perceptions of responsible leader inclusivity practices and indicates areas of leadership development that may need to be addressed.

This study aims to analyse the strategic moves used by major tobacco corporations to thwart the ratification of the World Health Organization’s Framework Convention on Tobacco Control (FCTC) in Brazil.

The authors conducted a detailed historical case study spanning 1988–2005 and encompassing the period leading up to Brazil’s FCTC ratification. The authors collected qualitative data from various sources to triangulate and develop a comprehensive historical account.

The historical analysis identified three distinct phases. First, the acquisition of a Brazilian cigarette factory, Souza Cruz, by British American Tobacco dramatically altered power dynamics, strengthening the position of the tobacco industry. The second phase regards the era of dictatorship and the efforts of various actors advocating against smoking and the tobacco industry. The third phase involved Brazil’s re-democratisation and the challenges of securing FCTC ratification, during which fierce industry opposition had to be overcome. Throughout these phases, the authors identified four key strategies used by multinational corporations (MNCs) in Brazil to uphold unsustainable practices and products that contradicted public interests instead of reforming them: shaping collective memory, dissimulation, re-presentation and redirecting attention.

This study contributes to critical international business research on emerging economies by examining how Brazil’s position in the global capitalist system has influenced its dependency and how MNCs produce and maintain cycles of poverty and unsustainable practices through the exploitation of power dynamics within the country.

This qualitative study aimed to explore the barriers and facilitators faced by workers during the COVID-19 pandemic restrictions in Ecuador. It focused on three work modalities: on-site, telework and mixed or hybrid. It also inquired into practical implications for management based on the workers’ experiences.

Between October and December 2021, 41 semistructured interviews were conducted to delve into the experiences of Ecuadorian workers. Thematic content analysis was employed for data charting and analysis.

Barriers and facilitators varied according to each working modality, although some were shared, contingent upon the specific contextual factors and job characteristics. The findings suggest that organizations should consider implementing flexible working hours and modalities, provide safe workspaces, ensure appropriate technology and connectivity, support employees and maintain their health and well-being.

This research explores the experiences of teleworkers, on-site workers and hybrid workers during the COVID-19 pandemic in an under-researched labor market within a developing country. The study provides valuable insights that highlight the potential for management development initiatives specifically tailored to hybrid work environments.

The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse. This study strives to probe how an audit client's satisfaction with AI-based audit services influences their trust in audit firms. Identifying the variables affecting this trust, the research aspires to gain a deeper comprehension of the implications of AI-based audit services on the auditor-client relationship, ultimately aiming to boost client satisfaction and cultivate trust.

A conceptual framework has been devised, grounded in the client-company relationship model, to delineate the relationship between perceived quality, perceived value, attitude and satisfaction with AI-based audit services and their subsequent impact on trust in audit firms. The research entailed an empirical investigation employing Facebook ads, gathering 288 valid responses for evaluation. The structural equation method, utilized in conjunction with SPSS and Amos statistical applications, verified the reliability and overarching structure of the scales employed to measure these elements. A hybrid multi-analytical technique of structural equation modeling and artificial neural networks (SEM-ANN) was deployed to empirically validate the collated data.

The research unveiled a significant and positive relationship between perceived value and client satisfaction, trust and attitude towards AI-based audit services, along with the link between perceived quality and client satisfaction. The findings suggest that a favorable attitude and perceived quality of AI-based audit services could enhance satisfaction, subsequently augmenting perceived value and client trust. By focusing on the delivery of superior-quality services that fulfill clients' value expectations, firms may amplify client satisfaction and trust.

Further inquiries are required to appraise the influence of advanced technology adoption within audit firms on client trust-building mechanisms. Moreover, an understanding of why the impact of perceived quality on perceived value proves ineffectual in the context of audit client trust-building warrants further exploration. In interpreting the findings of this study, one should consider the inherent limitations of the empirical analysis, inclusive of the utilization of Facebook ads as a data-gathering tool.

The research yielded insightful theoretical and practical implications that can bolster audit clients' trust in audit firms amid technological advancements within the audit landscape. The results imply that audit firms should contemplate implementing trust-building mechanisms by creating value and influencing clients' stance towards AI-based audit services to establish trust, particularly when vying with competing firms. As technological evolutions impinge on trustworthiness, audit firms must prioritize clients' perceived value and satisfaction.

To the researcher's best knowledge, no previous study has scrutinized the impact of satisfaction with AI-based audit services on cultivating audit client trust in audit firms, in contrast to past research that has focused on the auditors' trust in the audit client. To bridge these gaps, this study employs a comprehensive and integrative theoretical model.

The paper aims to provide a decision-support model to ensure a proper use of the limited resources, financial and not, for the enhancement of the cultural heritage and comprehensive development of small towns from sustainable perspective.

The assessment model is set up using a multi-criteria method that combines elements of linear planning with a performance indicators system that may represent the complexity of the territory’s cultural identity as a result of existing cultural-historical assets.

The model reliability is tested in a case study in a Municipality in southern Italy. The case study’s findings highlight the advantages for the public/private operators, who can consciously choose which preservation and restoration projects to fund while taking into account the effects those decisions will have on the economic, social and environmental context of reference.

Due to the suggested operational approach and the selection of variables for accounting economic, social and environmental impacts by the renewal project, the research findings may not be generalizable. Therefore, it is recommended that researchers look into the suggested theories in more detail.

The study offers implications for designing a user-friendly tool to help decision-making processes from a private–public viewpoint in a reasonable allocation of financial resources among investments for cultural property asset enhancement.

The suggested operational approach provides a reliable information apparatus to depict the decision-making process under small-town development in accordance with sustainability dimensions.

Unplanned urban mobility causes negative effects on the population and the environment. This study aims to understand how higher education institutions (HEIs) are managing the transportation issues related to their activities and how they are implementing actions towards more sustainable practices in this regard.

A systematic review and bibliometric analysis were performed using the Proknow-C method, and the bibliographic portfolio was evaluated to answer guiding questions about distribution of articles over the years and around the world, the most relevant and frequent topics, the travel behavior of university life and the main methodologies used. The meta-analysis was modeled using a programming language in R to execute Bibliometrix package.

Sharing systems, active transport, public transport, urban planning, car parking management and travel behavior are the most relevant topics related to sustainable mobility in HEIs. Different strategies to reduce car use are adopted, and the geographic location of the university and the availability of housing and shopping services in close proximity directly influence travel patterns. As a result, seven guidelines and strategic actions associated were proposed to promote the engagement of institutions in the development of sustainable transport and guide future studies about new solutions to promote sustainable university commutes.

This paper presents a new perspective by performing a critical literature review based on the experiences reported by several isolated studies on the subject. Initiatives of sustainable transport guidelines can be used by academics, urban planners, higher education administrators and other stakeholders to make universities more environmentally friendly, inclusive and accessible.

This study seeks to investigate how managerial assumptions shape international market orientation (IMO) and how IMO, in turn, affects the performance of small and medium-sized enterprises (SMEs), drawing from cognitive theory and the resource-based view (RBV) to provide the theoretical framework.

The study focuses on the relatively unexplored domain of small and medium-sized enterprises (SMEs) in Japan. A survey was developed and tested using data from 303 Japanese SMEs. The study model was subsequently analyzed using the partial least squares (PLS) technique.

The study reveals a nuanced relationship between managerial frames of reference (FoRs) and IMOs. The results confirmed notable congruence between interfunctional market orientation and managers who exhibit a political FoR. They also revealed a positive correlation between professional FoR managers and customer market orientation. Additionally, the findings showed that entrepreneurial FoR managers displayed a significant association with competitive market orientation and Bureaucratic FoR matched with the three types of IMO. Finally, the results indicate that all three forms of IMO have a substantial impact on performance, albeit to varying degrees.

The applicability of our results to multinational corporations (MNCs) has not been evaluated. Since the primary focus was to identify the types of associations among FoR and IMO, the causal pathways and explanatory factors that underpinned these observed relationships were not examined in this study. Additionally, due to the geographical concentration of our sample in Japan, we were unable to conduct tests on the suggested model in other countries to validate and potentially generalize the research findings.

By developing an implicit understanding of the market orientation fit within the organization’s FoR, managers can enhance their understanding of competitors' activities and enable them to respond with greater efficiency.

To the authors’ knowledge, this is one of the rare papers that inspect the relationship between International market orientations and managerial assumptions as well as their effect on performance.

Foreign construction subsidiaries play an important role in the global construction market. How to establish and maintain long-term sustainable performance has attracted increased attention, but only a few studies have considered this issue. The purpose of this study is to explore the relationship between autonomy and the sustainable performance of subsidiaries and to provide support for their management control modes.

From an institutional logics perspective, empirical research using a questionnaire survey was conducted following the methodological framework of this study. Relevant data were collected from 106 experienced managers of foreign construction subsidiaries, and the hypotheses were tested through a regression model.

The results show that foreign construction subsidiaries have a high degree of operational autonomy, which tends to strengthen their embeddedness in the host country and improve their sustainable performance. However, the role of strategic autonomy is not found to be significant. The moderation results show that the positive impact between operational autonomy and external network embeddedness is strengthened by institutional distance. Institutional distance has no significant moderating impact on the relationship between strategic autonomy and external network embeddedness, respectively.

Geographical limitations may exist as the survey is focused on the Chinese construction foreign subsidiaries. However, based on an institutional logics perspective, this study discusses the management control mode of foreign subsidiaries, which enriches the antecedents of sustainable performance and can provide an in-depth explanation of the effects of the organizational strategies of multinational construction enterprises.

This study provides beneficial information for the sustainable performance of foreign construction subsidiaries. It will provide detailed guidance to managers located in different institutional environments on optimally promoting the sustainable development of subsidiaries.

This study identifies autonomy as an important antecedent, making it one of the first studies investigating autonomy on the sustainable performance of foreign construction subsidiaries. The findings of this study can contribute to the construction subsidiaries' sustainable performance literature and provide novel, comprehensive knowledge for academia and practice.