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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.

Resource orchestration theory proposes that firms need resources, capabilities, and horizontal and vertical alignment to achieve high performance. Thus, we investigate which combinations of horizontal fit of resources (commitment-based HR systems for managers and nonmanagers) and capabilities (HR flexibility) together with vertical fit with business strategy (innovation versus cost leadership strategies) relate to superior performance.

Our study is based on a sample of 113 Spanish firms from which we collected data on commitment-based HR systems for managers and nonmanagers, HR flexibility, business strategy and performance. We employ a fuzzy set qualitative comparative analysis (fsQCA) to analyze which configurations lead to firm performance.

The empirical analysis shows that both HR practices and policies (commitment-based HR systems) and HR capabilities (HR flexibility) need to be aligned for high performance. The path for performance is comprised of a combination of commitment-based HR systems for staff and HR flexibility and by the absence of an innovation strategy or commitment-based HR systems for managers, HR flexibility, and a cost leadership strategy. We also find four paths where performance relies on efficiently combining an innovation and cost leadership business strategy.

Our findings make three key contributions to the literature. First, we help elucidate multicausal relationships inside the black box of the “HR–performance” relationship for firm performance. Second, we study the vertical fit with business strategy by considering innovation and cost leadership strategies. Third, we analyze multicausal pathways, thus uncovering different combinations of resources and capabilities for performance.

Research on showrooming has focused on investigating its antecedents, motivators and characteristics, leaving a gap regarding its consequences. Our study intends to build a comprehensive framework to examine the role of showrooming behaviour on showrooming satisfaction and customer loyalty while exploring its antecedents.

Data collection took place in Brazil through an electronic form distributed on social media, reaching 393 people. After eliminating responses from those who had no showrooming experience, the final sample consisted of 310 respondents. The questions captured the costs and benefits of showrooming, internet savviness, showrooming behaviour, satisfaction with showrooming and customer loyalty (i.e. repurchase intention and positive word-of-mouth). We performed partial least squares data analysis by means of the statistical package Smart PLS 4.

The results show that showrooming behaviour is positively influenced by internet savviness and the perceived benefits of showrooming but not by the perceived costs of showrooming. In addition, showrooming behaviour positively influences satisfaction with showrooming and customer loyalty (i.e. repurchase intention and positive word-of-mouth). Finally, we identify satisfaction with showrooming as a mediator between showrooming behaviour and customer loyalty.

Given that the implications of showrooming behaviour on customer loyalty remain understudied, this work contributes to the marketing literature by demonstrating the influence of showrooming behaviour on satisfaction with showrooming and its consequential effect on customer loyalty. Moreover, we confirmed the mediating role of customer satisfaction in the relationship between showrooming behaviour and customer loyalty.

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 paper aims to analyze the influences of context and methodological differences in how universities confront, report and manage carbon neutrality in selected Andean universities, contrasted with a university in the USA.

A sequential, mixed-methods design, using quantitative and qualitative approaches was applied. The data analysis is based on a systematic literature review with bibliometric analysis to identify how carbon neutrality in universities is understood and applied. Informed by the quantitative analysis, the qualitative phase compared the assessment methodologies, opportunities and obstacles in three Andean universities – EAFIT in Colombia, EPN in Ecuador and the UC in Chile – contrasted with MIT (USA) for comparative purposes beyond the region.

The bibliometric analysis points to the evolution of carbon management and carbon neutrality in universities and indicates how universities have applied methodologies and defined opportunities and obstacles. In this comparative experience, the contextual issues are brought to the fore. The conclusions highlight the importance of context in carbon neutrality assessment and argue against crude comparative metrics. While carbon assessment protocols provide data on which actions may be taken, the phase of carbon management development and the specifics of context – based on local institutional, geographical, climatic, cultural, socioeconomic and national policy conditions – are far more relevant for identifying actions.

This study only considered four universities, and the findings are not generalizable. The argument highlights the point that contextual factors generate important differences that may complicate simple comparisons based on the university's type or size. It also highlights the differences in the carbon calculation methodologies used by the institutions.

Results build on the recent publications that document the Latin American context. The article contributes to knowledge about Andean university commitments and actions relating to climate change and carbon neutrality. This knowledge can contribute to how universities in the region seek to apply different methodologies, set targets and the timing of actions and consider their contextual opportunities and obstacles.

Comparing university carbon footprints and carbon neutrality plans is an emerging topic, presenting methodological and institutional difficulties. This paper reveals some of these difficulties by comparing parameters, actions and implementation processes against contextual factors. While there is a drive for international and national comparisons and systematization of data on university carbon performance, significant methodological gaps still need to be resolved to account for these contextual factors.

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.

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.

This paper aims to examine the factors associated with a household business entrepreneur’s decisions to formalise the firm at a multidimensions level.

The data set is a panel of 2,336 SMEs and household businesses from Vietnamese SME surveys during the 2005–2015 period.

This study elucidates how firm-level resources, entrepreneur characteristics and costs of doing business influence an entrepreneur’s decision to enter, the speed and the degree of formality.

This study provides insight into the origins of an entrepreneur’s decisions to the multidimensions of business formality through the lenses of the resource-based view, entrepreneurship and institution theories.