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Considering in one side, the differences between the non-profits and profits entities and, in other side, given the importance of governance to monitoring the protection of the interests of the different stakeholders, this literature review aims to identify the special features of the social economy entities and its effects in the principles and guidelines of an adequate governance model for these entities.

An important conclusion after the analysis of several frameworks is that the latest approaches place less importance on formal aspects such as the governing body roles or composition. Nowadays the concerns are increasingly focused in the best ways to adopt viable strategies and business models that will ensure survival and growth of non-profit entities.

In Portugal we identified the specificities of the Portuguese third sector that is limited to the fulfilment of the legally imposed requirements to these organizations. Regarding governance aspects, Portuguese organizations are not subject to codes of good practice or if they follow them, they are designed for the for-profit sector and do not address the main concerns of the non-profit sector.

This paper aims to explore if employee engagement (EE) influences the relationship quality of long-term partnerships between non-profit organisations (NPO) and for-profit organisations (FPO) and offer a theoretical framework for NPO and FPO long-term partnerships’ success based on the literature.

The study resorts to qualitative research, and through 45 in-depth structured interviews with NPO and FPO employees, this paper intends to investigate the theoretical framework using a hypothetico-deductive method.

The findings support the authors’ theoretical framework, where EE influences satisfaction, trust and commitment to the partnership. The results highlight that organisations creating high levels of satisfaction, trust and commitment may have a higher propensity for long-term partnerships.

This study offers a novel theoretical framework for developing long-term partnerships between NPO and FPO. However, each variable’s extent of influence still needs to be further explored, creating a fertile ground for future research in this area.

Este estudio explora si el compromiso de los empleados influye en la calidad de la relación a largo plazo entre organizaciones sin fines de lucro (NPO) y organizaciones con fines de lucro (FPO) e propone un sistema teorico para el éxito de las asociaciones a largo plazo de NPO y FPO baseado en la literatura.

El estudio recurre a la investigación cualitativa, y a través de 45 entrevistas estructuradas en profundidad con empleados de NPO y FPO, este artículo tiene la intención de examinar el sistema teorico empleando un método hipotético-deductivo.

Los resultados apoyan la afirmación de que el compromiso de los empleados influye en la satisfacción, la confianza y el compromiso con la asociación. Los resultados muestran que las organizaciones que crean altos niveles de satisfacción, confianza y compromiso pueden presentar una mayor propensión a las asociaciones a largo plazo.

Este artículo ofrece un nuevo sistema teorico para el desarrollo de asociaciones a largo plazo entre NPO y FPO. Sin embargo, el alcance de la influencia de cada variable aún debe ser explorado, lo que crea un terreno fértil para futuras investigaciones en esta área.

Este artigo explora se o envolvimento dos colaboradores influência a qualidade da relação de parcerias de longo prazo entre organizações sem fins lucrativos (NPO) e organizações com fins lucrativos (FPO) e propõe um quadro conceptual para o sucesso das parcerias de longo prazo entre NPO e FPO baseado na literatura.

Este estudo recorre à investigação qualitativa e, através de 45 entrevistas em profundidade com funcionários de NPO e FPO, este artigo pretende examinar o quadro teórico utilizando um método hipotetico-dedutivo.

As conclusões apoiam a afirmação de que o envolvimento dos colaboradores influencia a satisfação, a confiança e o compromisso com a parceria. Os resultados mostram que as organizações que criam elevados níveis de satisfação, confiança e compromisso podem apresentar maior propensão a parcerias de longo prazo.

Este artigo oferece um novo quadro teorico para o desenvolvimento de parcerias de longo prazo entre NPO e FPO. No entanto, a extensão de influência de cada variável necessita de análise adicional, o que cria um terreno fértil para futuras investigações nesta área.

Focussing on the historical experience, the purpose of this paper is to argue the need for change in the design and implementation of social policies in order to overcome the stalemate of the last two or three decades.

Starting with the social measures taken by Bismarck in the late nineteenth century, the paper shows that modern social policy has ever since been diversely developed in the world, and compares the experiences of the USA and Europe. Under this framework, the paper raises less handled social issues that are decisive for a true reform, and that must be taken into account either theoretically or for practical purposes.

In a competitive environment and in a rapidly changing world economy, it is demonstrated that the paper's topic has a strong theoretical and empirical basis. Owing to its great complexity, however, the search for sound economic foundations of social policies must be continued.

In dealing with the dilemmas faced by social policies more emphasis should be put on the development of new insights, particularly on a global scale and in a more friendly approach to technological modernisation.

The paper explores the deepening of the policy mix between public measures and civil society initiatives as a possible solution to the present difficulties. Furthermore, it stresses the relevance of marginalised issues like the full integration of technological modernisation, and of an international dimension into the social policies, so far basically domestic.

Drawing on an ethnographic research study, developed in three different food assistance initiatives (FAIs) operating in Portugal, this article seeks to explore the elements that characterize them and the main organizational challenges they face.

Participant observation was carried out in a surplus food redistribution charity, a soup kitchen and a social supermarket, and semi-structured interviews were conducted with supervisors of these FAIs. The study followed an inductive coding strategy, and a thematic analysis was developed.

The main results point to an appreciation of the initiatives and the role they play, but they also highlight the existence of several challenges, mainly related to: 1) difficulties in accessing sources of funding, 2) the absence of an intervening state and 3) a scarcity of resources that allow a thorough assessment of their activities and services provided, which weakens the public image of these responses.

The development of food assistance in Europe has a long history. Over the past few years, this sector has grown significantly. Nowadays, it is possible to identify several realities around emergency food provision. However, this heterogeneity has not been sufficiently explored in the literature. In addition, there are few studies that report on the variety of initiatives that coexist in Portugal and establish a comparison between them. The current paper intends to overcome this gap by seeking to understand the main models of food assistance operating in the country.

The purpose of this study is to investigate the role of sales, as a proxy for size, in moderating the impact of institutional incongruence between formal and informal institutions on the formalization of microenterprises in middle-income countries in Latin America.

The paper uses a probit regression model to examine business formalization as a binary outcome of formal and informal institutions. Data was collected through interviews and surveys across 52 municipalities in the Metropolitan Region of Santiago, Chile. The study used a stratified sampling approach and was conducted between November 2022 and January 2023.

The results offer three key insights into the formalization of microenterprises in middle-income countries. First, we show that formal institutions do not significantly influence formalization decisions among microentrepreneurs in middle-income countries, challenging the traditional belief that formal institutions alone significantly influence formalization in these contexts. Second, we show that informal institutions are significant predictors of informality, especially among smaller microenterprises. Third, we highlight that the smaller the business, the stronger the negative effect of informal institutions on formalization, and thus, the institutional incongruence between formal and informal institutions decreases for larger businesses.

This paper contributes to management literature by shedding light on the drivers of formalization in middle-income countries, a departure from most formalization studies wherein the focus is primarily on low-income economies. The findings suggest that policymakers in middle-income countries should focus on enabling microenterprise growth through sales, rather than targeting specific demographic groups or relying solely on formal institutional enforcement to promote formalization.

El objetivo de este estudio es investigar el papel de las ventas, utilizadas como un indicador de tamaño, en la mediación del impacto de la incongruencia institucional entre instituciones formales e informales en la formalización de microempresas en países de ingresos medios en América Latina.

Utilizamos un modelo de regresión Probit para examinar la formalización empresarial como un resultado binario de instituciones formales e informales. Los datos se recopilaron a través de 110 entrevistas y encuestas en 52 municipios de la Región Metropolitana de Santiago, Chile. El estudio empleó un enfoque de muestreo estratificado y se llevó a cabo entre noviembre de 2022 y enero de 2023.

Nuestros resultados ofrecen tres ideas clave sobre la formalización de microempresas en países de ingresos medios. Primero, demostramos que las instituciones formales no influyen significativamente en las decisiones de formalización entre las microempresas en países de ingresos medios; esto desafía la creencia tradicional de que las instituciones formales por sí solas influyen significativamente en la formalización en estos contextos. Segundo, nuestro estudio muestra que las instituciones informales son predictores significativos de la informalidad, especialmente entre las microempresas más pequeñas. Tercero, nuestro estudio destaca que el efecto negativo de las instituciones informales sobre la formalización es más fuerte para negocios de menor tamaño; por lo tanto, la incongruencia institucional entre instituciones formales e informales disminuye para negocios de mayor tamaño.

Este artículo contribuye a la literatura iluminando sobre los impulsores de la formalización en países de ingresos medios, a diferencia de la mayoría de los estudios de formalización en la región latinoamericana que se centran principalmente en países de bajos ingresos. Nuestros hallazgos sugieren que los responsables de políticas en países de ingresos medios deberían centrarse en impulsar el crecimiento de las microempresas a través de las ventas, en lugar de enfocarse en grupos demográficos específicos o depender únicamente del cumplimiento institucional formal para promover la formalización.

O objetivo deste estudo é investigar o papel das vendas, usadas como um indicador de tamanho, na mediação do impacto da incongruência institucional entre instituições formais e informais na formalização de microempresas em países de renda média na América Latina.

Utilizamos um modelo de regressão Probit para examinar a formalização empresarial como um resultado binário de instituições formais e informais. Os dados foram coletados por meio de 110 entrevistas e pesquisas em 52 municípios da Região Metropolitana de Santiago, Chile. O estudo empregou uma abordagem de amostragem estratificada e foi realizado entre novembro de 2022 e janeiro de 2023.

Nossos resultados oferecem três ideias-chave sobre a formalização de microempresas em países de renda média. Primeiro, demonstramos que as instituições formais não influenciam significativamente as decisões de formalização entre as microempresas em países de renda média; isso desafia a crença tradicional de que as instituições formais, por si só, influenciam significativamente a formalização nesses contextos. Segundo, nosso estudo mostra que as instituições informais são preditores significativos da informalidade, especialmente entre as microempresas menores. Terceiro, nosso estudo destaca que o efeito negativo das instituições informais sobre a formalização é mais forte para negócios de menor porte; portanto, a incongruência institucional entre instituições formais e informais diminui para negócios de maior porte.

Este artigo contribui para a literatura iluminando os impulsionadores da formalização em países de renda média, ao contrário da maioria dos estudos de formalização na região latino-americana, que se concentram principalmente em países de baixa renda. Nossos achados sugerem que os responsáveis pelas políticas em países de renda média deveriam focar em impulsionar o crescimento das microempresas por meio das vendas, em vez de se concentrar em grupos demográficos específicos ou depender exclusivamente do cumprimento institucional formal para promover a formalização.

This research discusses the financial perspective of Non-governmental Organizations (NGOs), in general, and identifies the level of dependency and diversification of revenues, in particular. The Herfindahl–Hirschman Index (HHI) was used as an indicator for calculating the concentration of the income for each NGO. The main sources of income reported were donations, government grants, financial income, service provision, sales and other incomes. The sample of case studies analyzed are Centre for Advanced Studies of Social and Environmental Promotion (CASSEP), Federation of Bodies for Social and Educational Assistance (FBSEA), Ecological Research Institute (ERI) and Amazon Environmental Research Institute (AERI). These organizations have been used as case studies (Yin, 2019) because they received resources from the Amazon Fund in Brazil for at least one year during the research period of 2014–2018. The composition of the revenue for this period was analyzed according to the Procedures Manual for the Third Sector published by the Federal Accounting Council of the Brazilian Accounting Foundation (FAC-BAF) and by the Association of Attorneys and Promoters of Justice of Foundations and Organizations of Social Interest from Brazil. These NGOs had low revenue diversification in the research period, so there was a high dependence on resources from international organizations, predominantly from countries in Europe. The joint analysis of the two main revenue sources – government grants and grants – substantially raises the level of dependency. As results of the empirical analysis, it can be seen that CASSEP had the highest revenue collection in the research period. This NGO maintained a high dependence and concentration of resources in all years analyzed, which points to the need of revenue diversification. This research concludes with comments on instances of competition to receive resources between NGO, which lead to an inefficient allocation of resources to all NGO. Also, it discusses the effects of COVID-19 on revenues of the NGO analyzed, as well as the recent corruption scandals in Brazil, but it is only one research that demands more study to be generalized.

This article discusses the professional status of civil defense and protection agents and coordinators in Brazil, their working conditions and demands for professionalization in disaster risk management.

Two online surveys with operators and civil defense and protection managers and documentary analysis based this research. The first survey engaged 1,933 participants who provided information about the working conditions at municipal civil defense, while the second involved 1,344 civil respondents who assessed their roles and duties in disaster risk management.

Civil defense and protection agents pointed to the high turnover in these positions as the main factor for setbacks in disaster risk reduction, allied to precarious working conditions, lack of training, and unclear responsibilities in disaster risk management.

This paper contributes to the international debate on the professionalization of civil defense and protection and disaster risk management, bringing some insights from the sociology of professions. It has a policy impact of suggesting pathways to the inclusion of civil defense and protection in the Brazilian Occupational Classification to advance professional patterns and public recognition of disaster risk management careers.

The purpose of this study is to identify antecedent factors in addition to merit that contribute to the designation of first author on a publication. A second purpose is to provide knowledge of the significance and implications of being designated first author on a research article in the management discipline. A third purpose is to propose directions for further research.

The study consists of an empirical analysis of archival data gathered from 780 authors of 260 coauthored articles from top-tier journals and uses logit regression to analyze the data.

The empirical analysis shows that under certain conditions author need and author power are factors that combine with merit as antecedents to the designation of being the first author of an article.

To the best of the authors’ knowledge, this is the first empirical study that identified antecedent factors that contribute to first authorship beyond the prescribed factor of merit which professional norms in management assume is the one and only factor that contributes to being designated as first author.

El propósito de este estudio es identificar los factores que anteceden, además del mérito, a la designación del primer autor en una publicación. Un segundo objetivo es proporcionar conocimiento sobre la importancia y las implicaciones de ser designado primer autor en un artículo de investigación en la disciplina de gestión. El tercer propósito es proponer direcciones para futuras investigaciones.

El estudio consiste en un análisis empírico de los datos de archivo recopilados de 780 autores de 260 artículos de revistas de primer nivel y utiliza la regresión logit para analizar los datos.

El análisis empírico muestra que, bajo ciertas condiciones, la necesidad y el poder del autor son factores que se combinan con el mérito como antecedentes de la designación como primer autor de un artículo.

Hasta donde alcanza nuestro conocimiento, este es el primer estudio empírico que identifica los factores que anteceden a la primera autoría más allá del factor de mérito, el cual es según las normas profesionales el único factor que contribuye a ser designado como primer autor.

O objetivo deste estudo é identificar fatores antecedentes, além do mérito, que contribuem para a designação do primeiro autor em uma publicação. Um segundo objetivo é fornecer conhecimento da importância e das implicações de ser designado primeiro autor em um artigo de pesquisa na disciplina de gerenciamento. Um terceiro objetivo é propor orientações para futuras pesquisas.

O estudo consiste em uma análise empírica dos dados de arquivo coletados de 780 autores de 260 artigos em coautoria de periódicos de primeira linha e usa a regressão logit para analisar os dados.

A análise empírica mostra que, sob certas condições, a necessidade e o poder do autor são fatores que se combinam com o mérito como antecedentes à designação de ser o primeiro autor de um artigo.

Até onde sabemos, este é o primeiro estudo empírico que identifica os fatores que precedem a primeira autoria além do fator de mérito, que, segundo as normas profissionais, é o único fator que contribui para ser designado como primeiro autor.

The Economic Commission for Latin America (ECLAC) was created in the post-war, when Latin-American countries were facing disequilibrium in international trade, capital shortage and rising inflation. The ECLAC intended to aid in the definition of a development strategy that could deal with these issues. Between the first ECLAC publications, three of them are considered to be “the trilogy that founds the structuralist theory” (Bielschowsky, 2011, p. 8): the Latin-American Manifesto, the Economic Survey of Latin America-1949, and Theoretical and Practical Problems of Economic Growth. These documents set the center-periphery relation as a conditioning feature for the behavior of national economies, and describe the trajectory of terms of trade deterioration and its consequences to peripheral nations. The objective here is to argue that this trilogy contains an analysis of inflation in underdevelopment, and anticipates the main elements of what would later be called the structuralist theory of inflation. The introduction depicts the context that originated the ECLAC and the debates on how to foster post-war Latin-American development. The second section analyzes the Singer Report and the Latin-American Manifesto with regard to the causes of inflation in peripheral nations. The third section discusses the Economic Survey of Latin America – 1949, with a focus on the consequences of technology incorporation in underdeveloped structures. Section four explores “Theoretical and Practical Problems of Economic Growth” and the issue of inelastic production. Section five surveys the incorporation of Prebisch’s approach into the Brazilian debate. The conclusion sets Prebisch’s contribution in perspective with other structuralist authors.

The purpose of this paper is to increase the knowledge about the strategies and actions that organisations are implementing to control and reduce their greenhouse gas emissions, as well as to identify and know the influence of the factors that can contribute to the consolidation of an organisational behaviour that is effective in the fight against climate change.

The paper presents a case study conducted in Heineken Spain, which is primarily engaged in manufacturing and distributing beer, and some of its facilities are covered by the European Union – Emissions Trading System regulation. The results of this case study are analysed and interpreted according to institutional theory.

The paper illustrates the strategies developed by Heineken Spain in order to control and reduce their emissions and identifies these factors that are influencing on the consolidation of an effective practice in the fight against climate change: top management support, communication, training, formalization, technical/rational, internal supervision and consistency.

The paper reveals in‐depth the strategies and actions that have been implemented by an organization to fight against climate change. Also, this study allows managers to know the influence of the different factors affecting the stages of the consolidation process within the organization of an effective policy for the control and reduction of emissions, which is very useful for planning and evaluating during the process.