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The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of Argentina, Brazil, Chile, Colombia, Mexico and Peru. In addition, the study traces the trade and productive integration trajectories for each of these countries from 1995 to 2015.

Based on the use of OECD’s global ICIO input-output tables, this paper applies the methodological framework by Wang et al. (2018) for the analysis of trade flows at the bilateral level, which allows breaking down the value of gross exports of each sector-country, depending on the origin of the value added contained in exports, as well as their use.

The estimates show very low shares of value added from regional partners in the intra-regional exports of the countries studied. Conversely, the weight of the value added incorporated in these exports by countries outside the region has increased in tandem with China’s expanding involvement in Latin America. This development, along with the downward trend in domestic value added incorporated in exports, indicates a lack of a regional integration process of any depth.

This article addresses an economic problem of conventional importance from a global value chain perspective using a novel methodology based on the use of global input–output tables.

The study aspires to enhance comprehension of the intricate interplay between supply chain management (SCM) and resilience in family businesses, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Commencing from the premise that family businesses (FBs) prioritize the preservation of socio-emotional wealth (SEW) when formulating strategic decisions, this study endeavours to advance understanding of supply chain practices adopted by FBs and their direct impact on resilience during crisis situations or economically challenging periods. Through an exploratory case study of nine FBs, the present research reveals four pivotal strategies in SCM that contribute to their resilience: (i) reorganization of inventory management; (ii) cultivating close relationships with suppliers; (iii) emphasizing product quality and customer retention; and (iv) implementing cost reduction measures to bolster resilience. The aim of the study is to provide an in-depth understanding of the intricate interplay between SCM and resilience in FBs, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Our approach offers a theoretical framework for SCM aligned with prior research on the interplay between characteristics of family businesses and resilience strategies. Furthermore, this paper illustrates how factors such as the emphasis on high-quality products and services by family businesses contribute to achieving non-economic objectives that owners adopt to reconcile family and business needs, creating intrinsic added value for the company. It reveals various challenges in SCM, including inventory organization changes, supplier closures and the significance of customer retention. Family businesses are implementing product and technology enhancements and leveraging digitization to enhance supply chain processes.

This paper contributes significantly to the field of FBs by highlighting the crucial role of SCM in enhancing business resilience during crises. It empirically examines how the SEW characteristics of FBs influence the reconfiguration of their supply chains to enhance resilience, presenting a theoretical model for this context. Our theoretical framework employs an SEW perspective to elucidate how FBs respond to the challenges posed by the COVID-19 pandemic by adapting their SCM processes to safeguard their social and emotional legitimacy, organizational visibility and reputation. These adaptations gain particular relevance during crises or turbulent conditions, potentially leading to alterations in how FBs formulate their supply chain strategies and manage supply chain-related processes.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

The purpose of this paper is to analyze if the sport trajectory could be an impact factor in leadership development.

A qualitative research method has been adopted by conducting 17 in-depth, semi-structured interviews. The data were analyzed with the program Open Code (4.03).

The findings of this study revealed that the interviewed managers perceived that their sport trajectory has had an important influence in the development of their leadership. This influence is determined by four factors: (1) sport profile, (2) sport referents, (3) competences, values and abilities and (4) experiences from different sport roles played during their lifespan.

The research is based on interviews with a small sample of managers. In order to develop the research further, a more extensive sample is required.

The paper is unique as it examines the impact of the sport trajectory as an impact factor in leadership development.

Pakistan has long been regarded as one of the most vulnerable countries to climate change. The Food and Agriculture Organisation of the United Nations promotes conservational agricultural practices (CAP); however, they received little attention. Therefore, this study aims to explore the antecedents of farmers’ intention to adopt CAP with empirical evidence to enhance CAP in developing countries.

Using a random sampling strategy, the data has been gathered from 483 Pakistani’s farmers of the most agriculture-producing province, Punjab and Sindh via a questionnaire survey. Regression-analysis (Haye’s process approach) is implied for testing the hypothesis.

The findings indicated that a farmer’s environmental orientation positively affects the farmer’s intention to adopt CAP. Furthermore, the farmer’s attitude towards agricultural production and the farmer’s belief in climate change also positively moderate the relationship.

Based on findings, this research suggests a need for efforts by the government to encourage farmers to engage themselves in technical support for the adoption of CAP. The educational campaigns and training sessions need to be arranged by the government for this purpose. This may help the farmers to adopt strategies relating to climate change concerning their education, credit access and extension services.

This paper explores the antecedents of farmers' intention for CAP in Pakistan. The empirical evidence previously missing in the body of knowledge will support the governments, researchers and FAO to establish a mechanism for enhancing CAP in developing countries like Pakistan. Further research is recommended to explore the outcomes of farmers' intentions to adopt more CAP to gauge the effectiveness of adaptation strategies