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The purpose of this paper is to consider a monetary-jump model to measure the contribution of jumps to the total volatility of interest rates in the Brazilian interbank market and to assess the extent to which the central bank’s unanticipated monetary policy decisions are driving these jumps.

The authors use a sample of swap rates contracts with different maturities to estimate a mixture GARCH-jump model that disentangles two components of interest rate volatility: a GARCH-type specification that models conditional heteroskedasticity to account for the volatility during “normal” times and a Poisson process that models the occurrence of abrupt changes in interest rates.

The contribution of jumps to the total volatility is substantial, and monetary policy decisions partly explain the occurrence of those jumps. In particular, the authors find that the likelihood of a jump occurring during a meeting day of the Brazilian central bank’s monetary policy committee (COPOM) is higher in comparison to that of a non-meeting day.

The occurrence of jumps in the term structure of interest rates raises the question of the transmission mechanism of the monetary policy through the asset price channel as well as the relation between jumps and economic fundamentals.

Communication between the central bank and the market will affect expectations and asset values. If the central bank’s decisions generate fewer jumps, then the variance of the interest rate-linked asset values will also be reduced.

The paper employs a new approach to assess monetary policy surprises to a set of Brazilian interest rate data and relates the occurrence of jumps to the macroeconomic environment.

This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation.

A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS.

There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices.

The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD).

Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation.

This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.

Teleworking, working from home and flexible work have gained popularity over the last few years. A shift in policies and practices in the workplace is required owing to the COVID-19 pandemic accelerating current trends in work-from-everywhere (WFE) research. This article presents a systematic literature review of WFE research from 1990 to early 2023 to understand the transformation of the field.

The Web of Science database was used to conduct this review based on rigorous bibliometric and network analysis techniques. The prominence of the research studied using SPAR-4-SLR and a collection of bibliometric techniques on selected journal articles, reviews and early access articles. Performance and keyword co-occurrence analysis form the premise of cluster analysis. The content analysis of recently published papers revealed the driving and restraining forces that help define and operationalize the concept of WFE.

The major findings indicate that the five established and accelerated trends from cluster analysis are COVID-19 and the pandemic, telework(ing), remote working, work from home and well-being and productivity. Driving and restraining forces identified through content analysis include technological breakthroughs, work–life integration challenges, inequality in the distribution of jobs, gender, shifts in industry and sector preferences, upskilling and reskilling and many more have been published post-COVID in the restraining forces category of WFE.

A key contribution of this pioneering study of “work from everywhere” is the linking of the bibliometric trends of the past three decades to the influencing and restraining factors during the pandemic. This study illustrates how WFE could be perceived differently post-COVID, which is of great concern to practitioners and future researchers.

A wide range of publications on WFE and multiple synonyms can create confusion if a systematic and effective system does not classify and associate them. This study uses both bibliometric and scientometric analyses in the context of WFE using systematic literature review (SLR) methods.