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The aim of this article was to present a retrospective assessment of the intellectual structure of private agricultural and food standards research in global trade. This study was motivated by the increasing role of standards and certifications in governing global agricultural and food trade.

The current investigation was carried out with bibliometric methods using VOSviewer software. Techniques such as citation, co-citation, keyword co-occurrence, keyword evolution and co-authorship analyses were performed to tackle the research questions. Articles were extracted from Scopus database for the period 1998–2022 (30th August 2022) with selected keywords (“Private food standard*” OR “food standard*” OR “agri-food standard*” AND “agri*” OR “agro*” OR “farm*” OR “food*” AND “international trade” OR “global trade” OR “international business”) along certain filters (subject – Economics and Business management: language – English: Document – article and review articles and source – journals).

The results show that the intellectual structure of private agricultural and food standards research in global trade has evolved around five clusters, namely: (1) the political economy of food standards, (2) food standards and their challenges in global trade, (3) food standards and integration into value chains, (4) food standards and market access and (5) food standards and exports from developing countries. However, the authors found the research gaps in each of the thematic clusters.

The main limitation of this study is that the authors focused their attention on certain aspects of bibliometric review, such as the intellectual structure of the field, the citation analysis and the collaboration network. Future research could attempt to explore new field development through bibliographic coupling and deepening of conceptual structure using content analysis by incorporating the research methods used in the respective studies.

The emerging research areas in private agricultural and food standards in global trade are related to topics on food quality, sustainable development, genetically modified organisms, World Trade Organization, tariff structure, trade agreements, food industry and European Union. However, there is less research and little collaboration between Africa and developed countries. For example, Africa's total publications were (15), while the US had (46), China (15), Belgium (23), Germany (27), Italy (32) and the UK (24).

There are limited studies that have conducted a retrospective evaluation of the intellectual structure of private agricultural and food standards research in the global trade using bibliometric analysis. The present investigation is novel in identifying the thematic research clusters, emerging issues and future research directions. This is more important to developing countries as their agricultural produce face challenges to access markets of the developed world.

This study comprehensively depicts the state of the art on sustainability research in the meat supply chain to advance the debate on challenges and issues associated with developing sustainable supply chain management practices.

The authors conducted a systematic literature review of 333 articles published in peer-reviewed journals and organized the extant literature into five areas of supply chain management practices: strategic orientation, continuity, collaboration, risk management, and proactivity.

Since 2016, the meat supply chain has received increasing scholarly attention. The literature shows the diffusion of highly heterogeneous sustainability practices related to multiple management areas and levels of analysis (institutional, industry, firm). The need for integrated, multilevel initiatives involving different stakeholders becomes increasingly crucial to the transition towards more sustainable meat supply chains.

This study highlights the importance of regulatory and stakeholder pressures in the sustainability transition. Beyond setting regulatory requirements, policymakers may facilitate the establishment of collaborations within the meat supply chain and foster the development of support services that help firms to integrate sustainability in their business models. The review also alerts entrepreneurs and managers to the benefits from cooperating with their supply chain partners to navigate the industry transition and thus more effectively respond to the demands of stakeholders and to the increasing customers’ awareness of sustainability issues.

This study is the first to systematize the corpus of knowledge on the sustainability of the meat supply chain by adopting a comprehensive approach to analyze relevant management and agriculture literature.

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

Collaboration in agricultural value chains (AVCs) has the potential to increase smallholders’ participation in international value chains and increase their benefits from participation. This scoping review explores existing collaboration models among stakeholders of AVCs in developing countries, examines enablers and constraints of collaboration and identifies policy gaps.

We systematically searched three databases, CAB Abstracts, Econlit (EBSCO) and Agricola, for studies published between 2005 and 2023 and included 59 relevant studies on AVC collaboration.

The primary motivations for collaboration are to enhance market access and improve product quality. Key outcomes of collaboration include improvements in farmers’ welfare, market participation and increased production; only a few studies consider improved risk management as an important outcome. Robust support from government and non-governmental entities is a primary enabler of collaboration. Conversely, conflicts of interest among stakeholders and resource limitations constrain collaboration possibilities. Collaboration involving high-value crops prioritizes income increases, whereas collaboration involving staple crops focuses on improving household food security.

This study may have publication bias as unsuccessful instances of collaboration are less likely to be published.

This study is unique in highlighting collaboration models’ characteristics and identifying AVC policy and programmatic areas where private firms, farmers’ groups, local governments and donor agencies can contribute.

In recent decades, human resource management (HRM) in health organizations has faced several problems associated with employees' efficiency and happiness, which has been particularly exacerbated after the pandemic crisis. In this scenario, this study seeks to analyze nurses' turnover intention by comparing Portuguese public and private healthcare organizations. As determining factors, transformational leadership, perceived organizational support and organizational commitment were considered.

A survey was digitally applied to 277 nurses from Portuguese public and private healthcare organizations.

Results suggested that there are differences in nurses' turnover intentions: there is a greater likelihood of nurses in the private sector planning to leave the healthcare organizations the nurses work for when compared to public hospital nurses. Furthermore, nurses in public hospitals perceive lower levels of transformational leadership, organizational support and organizational commitment than those in the private sector. The underlying cause as to the intention of leaving the public sector resides in normative commitment. On the other hand, lower affective commitment explains the intention to abandon the private sector.

This study is relevant for human resource managers and administrators in public and private hospitals since it enables a diagnosis of the situation, as well as a definition of the most appropriate policies for each of the sectors as a strategy to attract and retain health professionals.

This study is significant as the study provides a better understanding of the reasons which lead nurses to consider leaving the organization where the nurses work and the difference between nursing professionals in public and private hospitals.

In this article, we offer a contribution to the ongoing study of food by advancing a conceptual framework and interdisciplinary research agenda – what we term “food system resilience”. In recent years, the concept of resilience has been extensively used in a variety of fields, but not always consistently or holistically. Here we aim to theorise systematically resilience as an analytical concept as it applies to food systems research. To do this, we engage with and seek to extend current understandings of resilience across different disciplines. Accordingly, we begin by exploring the different ways in which the concept of resilience is understood and used in current academic and practitioner literatures – both as a general concept and as applied specifically to food systems research. We show that the social-ecological perspective, rooted in an appreciation of the complexity of systems, carries significant analytical potential. We first underline what we mean by the food system and relate our understanding of this term to those commonly found in the extant food studies literature. We then apply our conception to the specific case of the UK. Here we distinguish between four subsystems at which our “resilient food systems” can be applied. These are, namely, the agro-food system; the value chain; the retail-consumption nexus; and the governance and regulatory framework. On the basis of this conceptualisation we provide an interdisciplinary research agenda, using the case of the UK to illustrate the sorts of research questions and innovative methodologies that our food systems resilience approach is designed to promote.

This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated information should be formed to benefit the real needs of governmental information users.

The empirical research is based on a survey and interviews among key internal preparers and users in the central government sector in the case country, Finland.

Results show that the private sector approach regarding consolidation is not appropriately transferable to the central government sector. The key stakeholders identified several economic and financial reporting needs that exceed what formal Consolidated Financial Statement (CFS) can offer. Consolidation is needed but not according to the extensive full control approach, but rather following the budgetary approach consolidating units of the legal person of the government, and further using the partial control approach for consolidating by discretion essential special purpose SOEs.

Respondents and interviewees represented governmental internal organisations, free experts, auditors and financial managers from the group entities. Politicians and citizens were not directly represented.

Research gives applicable insights into central governments planning and developing group reporting for information needs in a favourable cost-benefit ratio. Findings benefit the development of EU's EPSAS (European Public Sector Accounting Standards) project which is still incomplete.

Research recommends governments to make a thorough analysis before deciding on a new financial reporting system. A critical analysis prevents governments to waste money and resources on a reporting system not fulfilling the real needs of information users.

The value of this research is that the private sector approach in consolidation was not taken as granted. This study investigated critically and empirically the real need for consolidated information serving steering and overseeing purposes of the government's group entities.

Transitional entrepreneurship in distressed economies is a fairly new concept with respect to new ventures in such challenging economic environments. Formal institutional voids are sometimes held up as a reason for the difficulties present in distressed economies, along with exogenous shocks and other upheavals. In this research, the authors seek to contribute empirically and theoretically as to ways in which formal institutions voids can be filled by a culture developed by transitional entrepreneurs. Indeed, in transition economies, formal institutions need to be enhanced by informal institutions to control corruption and other misbehavior by authorities. Iranian economists emphasize these essential reforms to be able to manage current difficulties, yet top down policies cannot help transitional entrepreneurs benefit from the country’s value-adding cultural heritage to informally address this. To study this, qualitative research methods were used to interpret transitional entrepreneurs’ ideology and ethical routines as the ingredients of a commercial culture that can establish soft law that substitutes for formal institutions. This helps to reduce the disfunctionality of formal institutions in distressed economies.

A thematic analysis interviewing key Iranian entrepreneurs and economists is conducted. Also based on an interpretive paradigm, a hermeneutic cycle has been carried out on selected texts. Results have been verified throughout related literature as to come up with a solid synthesized interpreted outcome.

This paper contributes to theory from a new perspective by discussing transitional entrepreneurship and navigating a distressed economy; in which, ideology and ethics as the ingredients of soft law (Newman and Posner, 2018) are discussed as the base to further develop a commercial culture that fills voids of formal institutions. The formal–informal institutional cycle in distressed economies as the major difficulty entrepreneurs face (Peng and Luo, 2000) is important, because they try to increasingly enhance their move toward a market orientation (Bruton et al., 2008). The authors contribute as to how transitional entrepreneurs can complete this process of adaptation and also the fact that those informal institutions do actually respond to those adaptations. The other contribution is to enrich theories about institutions from the point of view of culture. Knowing these facts helps transitional entrepreneurs, because in distressed communities, formal institutions’ function has an important effect on economic performance (Amorós, 2009). This research’s contributions shed light to help government leaders understand the pros and cons of their actions forced on the industry. As it has been characterized in this research, it can turn in to new formal set of legitimacies (Ahlstrom et al., 2008) to root out corruption and help set the economy on a path to innovation and new venture creation.

Transitional entrepreneurs can depend on the less formal cultural-cognitive aspect of ethics and ideology. These entrepreneurs can be working on the burgeoning private sector, who want to connect with the outside effectively to overcome an economy in distress. Transitional entrepreneurs may face governmental institutional intermediaries as a barrier. Formal intermediaries tend to benefit from inefficiencies caused by hierarchal orders and will improve informality in order to overcome difficulties. In this research, institutional theory from the third pillar of the cultural-cognitive sheds light on transitional entrepreneurship in distressed economies, where inquiry is to fill voids of formal institutions as a process of possible linking between new generated soft law derived by beliefs, ideology and professional morality in order to influence (old) legitimacies. The research’s focus evolves on values transitional entrepreneurs utilize to build informal institutions and then impact further on formal institutions to handle distressed communities. This theoretical background expands on subsections to define conceptual building blocks for the study, essential aspects such as individuals as transitional entrepreneurs, the values they utilize to generate soft law, informal institutions and soft law, to manage voids in formal institutions and legitimacy building aspects in policy agenda setting for transitional entrepreneurship in distressed economies.

The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

This paper seeks to define a theoretical model for the urban regeneration of mass housing areas based on citizen initiative, self-management and self-financing in the form of the neighbourhood cooperative. This paper aims to identify mechanisms for economic resource generation that enable the improvement of the urban surroundings and its buildings without assuming disproportionate economic burdens by the local residents based on two principles, the economies of scale and service provision.

The research is structured in three phases: a literature review of the different trends in self-financing for urban regeneration and the conceptual framework for the definition of a cooperative model; the definition of theoretical model by analysing community ecosystem, neighbourhood-based services and the requirements for its economic equilibrium; and the discussion of the results and the conclusions.

The results show the potential of the cooperative model to generate a social economy capable of reducing costs and producing additional resources to finance the rehabilitation process. The findings show not only the extent of economic advantages but also multiple social, physical and environmental benefits. Its implementation involves the participation of multiple actors, which is one of its significant advantages.

The main contribution is to approach comprehensive urban rehabilitation from a collaborative understanding, overcoming the main financing difficulties of the current practices based on public subsidy policies. The model also allows an ethical relationship to be built with supplier companies by means of corporate social responsibility.