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The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to conduct the work remotely.

Five in-depth semi-structured interviews of internal audit experts that work in German retail and manufacturing industry were conducted between February and April 2021.

The authors find that the importance of audit technologies did not change significantly due to the pandemic, as audit technologies were already an integral part of internal audits. Interestingly, the transition to remote audits occurred with remarkable speed and efficiency. The presence of well-functioning information and communication technologies emerges as a critical facilitator for effective remote communication, collaboration and data exchange. However, audit technologies can only partially replace physical on-site examinations and human interaction. The main challenges of remote audits are related to the auditing of non-digitalized processes and the inherent limitations of auditee interviews and interactions.

The authors' interview approach does not allow to cover variations between industries and between countries. While internal audit experts provided notably consistent responses during the interviews, acknowledging that the sample size is very small is important.

The COVID-19 pandemic serves as a catalyst for increased digitalization and technology adoption within the realm of internal auditing. A hybrid approach combining the benefits of on-site and remote audits is expected to prevail in the future.

The paper is among the first to document the effects of the COVID-19 pandemic on the work of internal auditing using field-based research methods.

This chapter studies the tourism cluster of Majorca and its connection with collective entrepreneurship. To this end, the authors review the history of four world leading Spanish hotel companies, from their beginnings, in Majorca, in the 1950s, to their internationalization, in the 1980s and 1990s: Barceló, Meliá, Riu, and Iberostar. This allows us to identify common patterns of behaviour among them over time, which in turn illustrate the dynamics of the tourism cluster and the role played by its context. This qualitative and historical research allows us to make the following contributions: first, in line with other studies in the economic history of Spanish tourism, the four cases support the identification of Majorca as a tourism cluster. Second, the authors highlight several important characteristics of the island which reinforced and strengthened the cluster and boosted collective entrepreneurship, through an intense flow of information between the companies. Third, the authors illustrate coopetition as the key nature of the relationship between the clustered companies in a simultaneous process of competition and cooperation. Finally, the authors show how the strength of the tourism cluster, in Majorca, drove the companies to replicate the same dynamics and structures abroad.

The average woman educator spends more time in the classroom than their male counterpart before ascending to an administrator position. Women educators spends on average 10–11 years as a teacher and as an administrator before becoming promoted to the superintendent position (Kingsberry & Jean-Marie, 2018; Manuel & Slate, 2003; Robinson, Shakeshaft, Grogan, & Newcomb, 2017). However, when they do reach this position, women superintendents lead in a different manner than men. They tend to focus on the well-being of children and families. They bring a strong interest in educating the child as a whole and place those at high risk a priority (Grogan, 2005). Women are finding way(s) to bring women's way(s) of knowing and expertise into this position. Women tend to keep instruction at the forefront and develop relationships with school and wider community members that can help foster the academic and social growth of the student (Grogan, 2005; Robinson et al., 2017; Wilmore, 2008).

Therefore, feminist@ leaders surface from their feminist and cultural knowledge (Sanchez & Ek, 2013) as a form of traditional resistance. They create pathways for other Latinas on their journey to claim Chicana feminism. As such, this chapter highlights the voices of four valiant women of color leaders on the path toward the superintendency whose personal and professional pathways intersect to create a feminist@ leadership identity.

This chapter offers feminist perspectives on the violence exercised by female avengers in popular audiovisual products about narcotrafficking from Mexico and Colombia. Through the case studies of the narcotelenovela Rosario Tijeras (RCN Televisión, 2010) and the B movie Sanguinarios del M1 (Alonso Ortiz Lara, 2011), we explore how recent Latin American narco-narratives rearticulate the ‘rape-revenge’ film. Following Valencia's conceptualisation of necroempowerment (2012), we argue that female characters respond to rape with ruthless methods in an effort to regain agency. We combine existing literature in feminist film studies with postcolonial readings of the specificities of rape-revenge in the narco-universe where the violence these heroines use as retaliation is already the norm for their male counterparts. A close reading of revenge sequences underscores how vengeance can constitute a cathartic outlet for enraged female characters, challenging stereotypes of feminine passiveness and subverting gender hierarchies. However, it also perpetuates a patriarchal order based on toxic ideals of individual power achieved through bloody methods. We examine how empowerment can entrap female protagonists and serve to differentiate the types of violence that each gender has access to, and we discuss the problematic representation of rape as a transformative moment necessary for women to later become powerful.

The purpose of this paper is to make visible the field's propensity to center whiteness even in engaging inclusive practices in information literacy classrooms. This paper offers abolitionist pedagogy as a means to understand and address these concerns.

This paper uses interdisciplinary research methods in the fields of education, library science, feminist studies, Black studies and abolition studies to examine and provide an analysis of current information literacy practices by using abolitionist pedagogy to articulate how it is possible to expand information literacy instruction practices.

Current information literacy practices and methods that seek to create inclusive learning environments for racialized and minoritized learners rely on a set of institutionalized practices such as critical information literacy and culturally sustaining pedagogies. An examination of these practices through an abolitionist pedagogical lens reveals how the field has engaged in reductive and uncritical engagement with these methods despite employing them to create inclusive spaces. Using abolitionist pedagogy as a lens, this critical essay examines the field's foundations in whiteness and illustrates pathways for transformative educational justice.

There has been much work on inclusive teaching practices that discusses challenging information literacy structures' reliance on dominant culture.? To date, there has been little to no scholarship on how information literacy practices could engage in abolitionist pedagogical praxis.

This study aimed to examine the similarities and differences between the ability to analyze the environment and exploit new knowledge (absorptive capacity) and the skills to generate value from innovation (appropriation). These fields have similar origins and are sometimes confused by practitioners and academics.

A review was conducted based on a full-text analysis of 681 and 431 papers on appropriation and absorptive capacity, respectively, from Scopus, Science Direct and Lens, using methodologies such as text mining, backward citation analysis, modularity clustering and latent Dirichlet allocation analysis.

In business disciplines, the fields are considered different; however, in other disciplines, it was found that some authors defined them quite similarly. The citation analysis results showed that appropriation was more relevant to absorptive capacity, or vice versa. From the dimension perspective, it was found that although appropriation was considered a relevant element for absorptive capacity, the last models did not include it. Finally, it was found that studies on both topics identified the importance of appropriation and absorptive capacity for innovation performance, knowledge management and technology transfer.

This is one of the first studies to examine in-depth the relationship between appropriation and absorptive capacity, bridging a gap in both fields.

This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs through their participation in a service-learning programme alongside an international volunteering project. The theoretical framework for understanding this skill transformation process is based on the “rite of passage”.

Qualitative methodology is adopted by conducting 23 online surveys with volunteers (virtual and onsite) and five with coordinators across the rite of passage phases. Volunteering was carried out in five Mayan indigenous communities in Mexico as part of an international cooperation project with the goals of supporting community-based tourism development and strengthening volunteers’ skills in accordance with the SDGs.

Results show that international volunteering programmes for university students significantly enhance their interpersonal and professional skills, demonstrating strong potential for implementing the SDGs. These programmes provide learning and education opportunities for both volunteers and local communities. Volunteers gain a broader perspective on gender equality and cultural barriers. Additionally, volunteering supports sustainable tourism, economic worth and collaboration among institutions. Both volunteers’ personal characteristics (educational level and sociocultural context), as well as their sociocultural context, influenced the perception of the skill transformation process and learning about the SDGs. Finally, a new educational university programme in volunteering aligned with SDGs is proposed.

This research examines the practical ramifications of incorporating volunteer programmes into university courses. Universities must include these initiatives in their educational systems as a means of enhancing student learning.

A new educational university programme in volunteering aligned with SDGs is proposed. This study suggests a shift in university mindset, as well as increased funding for training and adherence to the SDGs.

This study pioneers the rite of passage framework in an international volunteer tourism project facilitated by universities, emphasizing volunteering as a valuable tool for SDG implementation, considering the interrelationships between objectives.

The aim of this research is to explore content, traffic and visibility on four social platforms to boost social visibility.

The study explores content, traffic and visibility in the context of Spanish beer brands. A sample of 3,332 beer brands' social media (SM) sites, specifically the four most commonly used platforms amongst Spaniards, was analysed. An inductive content analysis by a panel of experts identified the main contents. A cluster analysis then divided the significantly different beer brand SM sites, and a Kruskal–Wallis test confirmed the significant differences by content and traffic. To determine and predict SM visibility, a binary logistic regression was conducted.

The findings reveal that traffic is not significantly correlated with social visibility. Moreover, the SM sites with the highest traffic show significant leisure content. Twitter is significantly different network in traffic and content, whilst YouTube is the best for boosting social visibility.

The study's findings constitute valuable information in understanding how content, traffic and visibility are correlated and help in managing brands' public presence and exposure on SM.

This study contributes to the existing literature by exploring four SM platforms (Twitter, Instagram, YouTube and Facebook), two dimensions of SM interactions (traffic and social visibility) and three main focal points of contents (leisure, product and promotion). This research bridges the gap amongst content, traffic and social visibility and ascertains how to gain traffic and boost social visibility.

This study aims to understand and analyse the financial independence of women in small island developing states, with a focus on Mauritius. Factors such as employer choice, domestic violence, sociological factors, lack of opportunities and empowerment and the legal framework have been identified as potential influencers of the financial independence of women.

A survey was conducted where residents of Mauritius were targeted to have a more generic overview of the subject matter. A response rate of 347 was received. The partial least square structural equation modeling was used to analyse the proposed framework.

A total of 12 hypotheses were proposed and only 2 hypotheses were confirmed. The sociological factors, lack of opportunities, domestic violence and employer choice appeared not to have a significant influence on the financial independence of women. The legal system had a significant influence on the financial independence of women.

It must be acknowledged that the literature is rich with studies on financial independence. Nevertheless, not much has been prescribed in the literature from the perspective of small developing economies and having women at the centre of the debate. The theory of gender and power and the social learning theory were used as the theoretical foundation.