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In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

This paper aims to present and describe the main actions carried out in six different faculties and common areas such as cultural and research centres and administrative buildings in the Ferrol campus at the University of A Coruña to achieve the second green flag on a Galician University.

A case study describing the steps for implementing a green campus programme in a medium-size, young university campus integrated into a small city. An Environmental Campus Committee was created to assess the main factors that affect environmental footprint, discuss sustainability initiatives and develop a guide to action regarding different goals related to sustainable transport options, energy, water conservation and waste reduction. The actions included several fields such as education, circular economy and healthy life and involved the on and off-campus community.

The programme achieved a decrease in water consumption and electrical energy. An important change in educational values and behaviours regarding sustainability was observed in and out of the campus community. The measurements adopted mainly in waste management, mobility and education led the Ferrol campus to achieve a green campus flag on November 2019.

This experiment can serve as a guide to establish the Green Campus philosophy in other similar university campuses.

The purpose of this paper is to establish the importance of accounting in the management of Spanish military hospitals by the St John’s Order (SJO) of the Roman Catholic Church in the eighteenth century, a time of crisis between the Church and the State. The sacred mission of the Order required that they had a significant role outside the Roman Catholic Church in the care and treatment of the sick and infirm which required them to establish hospitals throughout Spain and across the lands that it had conquered. The study establishes that accounting played a key role in ensuring the success of the unconventional commercial relationship between the SJO and the government and the military.

Niebuhr’s typology is used to help understand how accounting practices were consistent, indeed essential, expectations of the sacred mission of the SJO and not something which represented a denial of the Order’s religious beliefs. The paper relies primarily on documents and other material located in Spanish archives.

The SJO accepted that secular accounting and accountability processes were relevant to their search for God’s love and to showing this love to others. The need for the Order to be accountable to the State was not regarded as profane and antithetical to their religious beliefs. Adopting Niebuhr’s typology of religion and society, this study concludes that the Order was an extraordinary example of Christ the transformer of the culture.

This study recognises the need to deepen the understanding of the way in which accounting practices have often played a critical role in the activities of religious organisations by examining an extraordinary example of one organisation which was engaged in an unusual, ongoing, highly complex commercial relationship with the Spanish State.

The purpose of this paper is to study how quality assurance (QA) has impacted Argentina’s higher education system, how QA tasks are reflected on the organizational structure of institutions, which kind of professional profiles the new QA staff assume and to what extent university life is reconfigured from these changes.

The authors draw on data from three work fields: collection and analysis of institutional data; survey applied to a stratified sample of staff who perform QA functions; and in-depth interviews with institutional QA professionals. Results show that universities have created specific areas and developed new functions and roles in QA.

The authors have observed a growing presence of dedicated personnel trained in developing these functions, positioned further down a path that had formerly distanced academics from administrative and institutional decision-makers. Unlike European universities, no evident tension was found between traditional sectors and the new professionals.

The limited number of responses of the quantitative data collection technique (survey) only allowed for a general and descriptive analysis. This limitation is compensated with two other methodological processes (documental analysis and in-depth interviews), that allowed to incorporate “type of university” as a variable analyse the data obtained.

Results can be useful for public policy to move toward new forms of monitoring internal institutional QA systems.

The research that supports this article aims at constructing our own categories to understand the same object that has been studied in developed countries, but in the Argentine-specific context.

Digital healthcare once again emerges due to pandemic (Covid-19). Digital healthcare can be minimising the issue of accessibility, availability, accuracy and affordability of healthcare service during a pandemic. Digital healthcare playsa significant role to provide healthcare equity during the pandemic. This article presents the current trends and scenario of digital healthcare with a focus on health equity. The main objective of this chapter is to review the four aces of health equity in the digital healthcare literature. The scope and challenges faced by the policymakers to implementation of digital healthcare to improve health equity. This chapter considers the hybrid literature review based on the bibliometric and the systematic literature based on the various theme, sub-theme, concept and context-related health equity through digital healthcare. This study provides the previous and current research trends and preposition for the future researcher, healthcare professional, policymakers and digital healthcare innovators to invent the tool which leads the health equity through the digital healthcare in the healthcare.

This paper aims to understand how the residents have utilized domestic spaces and furniture during three months' lockdown time for the Covid-19 virus spread measures and to explore how domestic living practices were adjusted which had been the daily urban activities previously.

The research method is a qualitative interpretivist philosophical approach with a quantitative data collection. Short questionnaires were conducted via e-mails with attached links via SurveyMonkey. The sample was the group of people who had been in active urban life before the pandemic and had been actively working at the office spaces.

Separate learning/working spaces were urged at home, at least for the set intervals in the daytime. Production in the kitchen also acted as an interactive production and entertainment. Balconies and terraces were re-discovered and acted as “urban-substitute open spaces”. The living room became the new venue for domestic interaction especially during working-learning breaks, for watching movies, personal care or reading sessions. Computers, tablets and smartphones became the urban activity base due to online meeting applications for social reasons, online shopping, working and learning. The separation of domains at home became essential.

The study only focuses domestic uses of white-collar workers; during the lock-down period, Covid-19 pandemic. Sampling constraints are the employees who were active urban life before the pandemic and working at the office space. Sharing the house at least with one other roommate, sibling or spouse with or without children. Individuals who had not been working outside the home before the pandemic, people aged over 65, retired, permanent home workers, housewives, freelancers and other such demographic structures are excluded from the study.

Due to the COVID-19 pandemic, the first wave lockdown began between early March–June 2020, and millions of people were confined to the dwellings. “Staying home” stood for working-learning-shopping-interacting online, more production in the kitchen, using the living room as a domestic multi-functional venue, spending time on the terraces and balconies as domestic open spaces. The active living in the urban context dramatically shifted to “at-home living”.

The study only focuses on the three months' interval in which strict rules for staying home were enforced in Istanbul, Turkey. Schemas, charts and tables are generated concerning the input. The study challenges the making meaning via praxis of “to dwell” and urban living. Nevertheless, the main questions of housing such as production, social aspects, shared spaces, interaction are re-configured and the substitute urban space is created at home.

The main purpose of this study is to analyze how factors such as innovation, entrepreneurial spirit and motivation, as well as various economic and environmental factors, affect the creation of born-global (BG) companies.

The research model was tested through logistic regression techniques to a sample obtained from the Global Entrepreneurship Monitor data set for the period from 2007 to 2016.

Empirical findings suggest that innovation, entrepreneurial spirit and motivation, as well as government policies, contribute to a company’s likelihood of becoming BG.

Recent research has shown interest in the development of explanatory models of BG firms that allow the study of how context and institutions affect the development of international business activities. Following an integrative and a multidisciplinary approach with a temporal dimension, this study expands the literature by comparing countries with different income levels and analyzing macroeconomic aspects along with certain characteristics of the entrepreneur and the environment as possible determinants. This study provides a better understanding of the prevalence of the BG business phenomenon by paying attention to country characteristics and how they affect the traits of individuals.

Small and medium-sized enterprises (SMEs) are an important contributor to emerging countries’ economic growth. However, SMEs have been struggling to sustain their performance in a highly competitive environment. Thus, this study aims to re-examine the effect of SMEs’ entrepreneurial orientation (EO) on firms’ performance during the COVID-19. This study has also studied the moderating role of social media usage and the mediating role of marketing capabilities and social media usage.

This study used a structured questionnaire for data collection, where the unit of analysis was the manager or owner of SMEs. The data were analyzed using partial least square-structural equation modeling.

The findings show that an EO has a significant and positive effect on an SME’s performance, but the outcomes are conditional on the role of social media and marketing capabilities. The empirical results reveal that marketing capabilities significantly mediate the relationship between EO and SME performance. In addition, social media usage moderates the relationship between EO and SME performance and it also partially mediates the EO-performance nexus of SMEs. Finally, this study discovers that the EO-Performance nexus of SMEs is serially mediated by social media usage and marketing capabilities.

This study has important implications for SMEs that are seeking to gain a competitive advantage. For example, an SME should deploy market activities through social media channels. In situations such as a pandemic and uncertainty, this could be the most effective tool.

This study builds a theory-based mediation-moderation model to explain the link between EO and SME performance. In explaining mediation-moderation effects, the current study provides insight into EO-performance relationships. Moreover, the current model facilitates exploring whether serial mediation passes through social media usage and market capabilities. Therefore, with new findings, the study extends the literature on serial mediation in the EO-performance of SMEs. Additionally, this study extends the literature on the moderating role of social media on SMEs in Indonesia, which has not been investigated. Besides, the current study adds new insight into the EO-performance of SME in COVID-19 condition.

This study aims to investigate religiosity and entrepreneurial motivation roles in the goal-specific, involving Muslim students’ entrepreneurial intention and self-efficacy. Besides, it examines the robustness model based on group context.

Partial least square structural equation modelling is employed to examine 502 data collected from Muslim students in Indonesia through an online survey. Meanwhile, partial least square multigroup analysis tests the robustness model.

Religiosity plays a powerful role in increasing goal-specificity. Meanwhile, entrepreneurial motivation and self-efficacy perform as full mediations in the pathway mechanism of religiosity's effect on entrepreneurial intention.

The current study is conducted based on the previous recommendations and contradictions. Therefore, it clarifies and develops a study on the role of religiosity and entrepreneurial motivation in the goal-specific motivation of Muslim students.

To increase the goal-specificity of entrepreneurship activities, policymakers in the ministry of education and universities must implement and revitalize Muslim students' understanding of the relationship between religiosity and entrepreneurship.

This study defines the role of religiosity in goal-specific, especially Muslim students’ entrepreneurial intentions, by gender, faculty/department and age. Furthermore, it completes the opportunity for research agendas on the relationship between religiosity, entrepreneurial motivation, self-efficacy and entrepreneurial intention.

This paper is a bibliometric analysis of articles published on the influence of Covid-19 on consumer behaviour.

Biblioshiny and VOSviewer applications are employed for the bibliometric analysis and visualisation, respectively.

The most influential documents, authors, affiliations, countries and journals are presented. Citation, Co-citation and keyword co-occurrence analysis is conducted and presented in the form of a clustered network diagram.

This paper found three main themes of the research in consumer behaviour amid Covid-19 a) Food purchasing decisions and food wastage, b) Adoption of technology and c) Intrinsic and extrinsic influence on consumer behaviour.

The Covid-19 pandemic has shaken the world’s economy and left behind its adverse effect on almost every walk of life. Consumer behaviour is no exception, studies have reported paradigm shifts in the way consumers are reacting to marketing stimuli, making purchase and consumption decisions. For the marketers to sustain profitability, they need to understand the changing behaviour and tailor their offerings accordingly.

The article offers the emerging theme and sub-themes in the consumer behaviour research that leads to future expansion of this research domain.