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This study builds on the practice-based view of strategy to examine whether the three most commonly prescribed strategic planning best practices – scanning, communication openness and participative decision-making – actually strengthen the planning-performance relationship.

The study uses objective performance data and data from a survey of 159 managers from 43 publicly listed US firms to test the hypothesized moderation effects of best practices. The analysis uses hierarchical regression.

At high levels of planning, firms high in participative decision-making and low in openness and scanning outperform firms low in participation and high in openness and scanning. The results reverse at low levels of planning.

This is a cross-sectional study with a small sample. The response rate was modest; hence, the results should be treated as exploratory. Since the sample is not random, the results may not be generalizable.

While managers may find a best practice label helpful, the best practices implemented within a firm need to fit existing planning processes in order to increase planning effectiveness.

While academic scholarship sometimes struggles with generating actionable prescriptions for improving strategic planning, recommendations by practitioners lack empirical backing. This study builds on the practice-based view of strategy to bridge this gap. These results are consistent with both academic and practitioner literature on strategic planning in finding that the best practices of scanning, openness and participative decision-making strengthen the planning-performance relationship at different planning levels, possibly by underpinning the firm’s dynamic capabilities.

This study focuses on urban lighting design, exploring its effect on citizens´ emotions. A methodology based on Kansei engineering is developed in response to the question: How does lighting of facades within the urban space influence people’s emotions?

Outdoor lighting design is a multidisciplinary topic that involves, among other aspects, design, energy savings, protection of nocturnal biodiversity and profitability, all of which are important functional and regulatory requirements. However, they do not necessarily consider user needs, which make perception and emotional response difficult parameters in the lighting design process. The studies carried out on lighting and its impact on emotions have mainly been done indoors. The objective of this work is to propose a methodology to evaluate emotional response to the illuminated nocturnal urban space with the purpose of providing knowledge to create emotionally efficient luminous spaces that improve people’s perception and well-being. The instrument used was the survey (online questionnaires), based on Kansei engineering, created to incorporate the emotional variable in product design. The research was carried out with participants from Peru, Spain and Germany. The results collected the reaction of the participants to different types of night-time luminous spaces presented, which contributes to a better understanding of user needs and activities regarding the space. This knowledge is intended to help designers meet their expectations.

The Kansei engineering method has made establishing relationships between the sensations experienced and the physical characteristics of the luminous space possible. From the point of view of outdoor lighting design planning, Kansei methodology can contribute to a better understanding of user needs within the urban space, serving as a guide to specialists when making lighting decisions and thus meeting their expectations. Therefore, it is considered a very useful and recommended instrument not only from the beginning of lighting projects but also applicable to lighting master plans. The method used contributes to a multidisciplinary design approach, performing a simultaneous analysis of all the requirements and design parameters (architectural, psychological, biological, environmental and social) that intervene from the first design phases of the project, which will allow qualitative lighting solutions aimed at user satisfaction with the urban night space. From a comprehensive point of view, the instrument generated enables identifying not only quantitative values of the urban night space (luminous spaces and technical descriptors) but also qualitative values (aesthetic descriptors), which are both decisive instruments when measuring user satisfaction.

Participants were only from Germany, Peru and Spain.

Traditionally, research aiming at user responses to lighting environment comes from the field of psychology or engineering, not considering parameters of lighting design that could effectively cater to specific user needs.

This chapter analyses, from the perspective of inclusion, the possibilities of participation for families in basic education schools in Mexico. Based on the analysis of articles published between 2012 and 2022, complemented by an analysis of normative instruments, the main patterns related to policies, practices and cultures were explored. The outcomes highlight a lack of recognition and appreciation of the diversity of families, restricted spaces and forms for their participation and cultural patterns that hinder their inclusion. The bases to favour inclusion are recognised and four key axes are proposed for its strengthening.

There has been limited research that has explored the connection between digital supply chain (DSC) and SC innovation and SC dynamic capabilities. This paper aims to examine the mediating effect of SC innovation on the relationship between DSC and SC dynamic capabilities.

The research model and hypotheses were tested, employing (Statistical Package of Social Sciences) SPSS 25.0 and (Analysis of Moment Structures) AMOS 24.0 on data drawn from the Chinese manufacturing enterprises.

The study reveals that DSC has a significant positive effect on SC innovation and SC dynamic capabilities. SC innovation also has a significant positive effect on SC dynamic capabilities. Besides, the authors' research illustrates that SC innovation partially mediates the relationship between DSC and SC dynamic capabilities.

Since the results are derived from the data collected from China, it may not, therefore, be generalized to other settings. Moreover, future research could consider other contextual variables such as “environmental uncertainty” and “Government's Reward-Penalty Mechanism,” which may influence SC dynamic capabilities.

The study provides practical insights for senior executives and managers in the manufacturing industry. Managers should emphasize the investment of advanced digital technologies and tools (DTTs) and improvement of SC visibility and collaboration. In the digital age, companies should pay attention to the introduction of advanced technologies, tools and processes and focus on cultivating an innovative spirit to promote SC dynamic capabilities, thereby enhancing competitive advantages.

The paper illustrates that DSC is of great significance to improving SC dynamic capabilities. This study reveals compelling insights for firms to enhance SC innovation and dynamic capabilities by using DSC as an enabler.

The creation of intercultural education in the Quechua and Mapuche contexts, in Peru and Chile respectively, marks a milestone in the institutionalisation of equity-oriented state policies that deserves attention given the serious inequalities that still persist in these societies. In this chapter, we analyse ethnographic studies of intercultural knowledge and practices inside and outside the classroom and interpret them as catalysts for equity in education. The findings of the analysis point to the centrality of Indigenous actors as transformative agents inside and outside the classroom and the urgency of restructuring not only education but also society towards equity.

This paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated reporting to its providers of financial capital using evidence from Brazil.

This paper is based on a systematic literature review in the Scopus, Web of Science and Google Scholar databases in the period from 2005 to 2020. Interpretive content analysis is used in 42 documents identified to explore nonfinancial drivers to demand by providers of financial capital, which are classified according to the capitals nonfinancial suggested by the integrated report (IR). Then, the results are evaluated by Brazilian professional investors in a focus group.

The members of the focus group do not consider the IR relevant to investment decision and neither the information about natural capital nor social capital. They highlighted two nonfinancial drivers of value not identified in the previous literature.

The focus group is limited by subjects’ availability and by the participants’ number. But its results represent initial discussions on the subject in the Brazilian context.

The results of this study have value, principally, to investors, target audience of IR, because it aligns your demands with the IRs content, improving its usefulness.

To the best of the authors’ knowledge, this manuscript is the first study to investigate the perception of Brazilian professional investors about the importance of the IR in investment decision-making and to identify content relevant to the financial capital provider’s investment decision, which can improve the usefulness of IR.

This research sheds light on the distinct decision-making behaviors and perceptions related to the value attributed to money, uncovering nuances in the interrelationship between money valuation and its ensuing influence on risk perceptions and related behaviors, mainly focusing on financial education.

Executed in the Brazilian market, this study employs a quantitative approach, encompassing 663 participants and deploying comprehensive statistical methodologies – principally, structural equation modeling based on variances – to scrutinize the amassed primary data.

The insights from the study reveal a significant impact of both negative money value (NMV) and positive money value (PMV) on participants' financial decisions, profoundly shaping perceptions, acceptances and responses to risk. Consequently, this study underscores the pivotal role the perceived value of money plays in sculpting financial behaviors and formulating risk management strategies. Distinctly, this research emphasizes intrinsic monetary values, extending unprecedented insights by delineating aversive behaviors toward losses and risks and probing the repercussions of both negative and positive monetary values.

It acts as an avant-garde exploration, unveiling new perspectives on upcoming consumers' anticipated financial decision-making approaches and pinpointing areas warranting deeper exploration and comprehension within the fluid consumer market landscape.

Esta investigación arroja luz sobre los distintos comportamientos y percepciones en la toma de decisiones relacionadas con el valor atribuido al dinero, descubriendo matices en la interrelación entre la valoración del dinero y su influencia subsiguiente en las percepciones de riesgo y comportamientos relacionados, centrándose principalmente en la educación financiera.

Ejecutado en el mercado brasileño, este estudio emplea un enfoque cuantitativo, abarcando a 663 participantes y desplegando metodologías estadísticas integrales, principalmente el Modelado de Ecuaciones Estructurales basado en varianzas, para escrutar los datos primarios acumulados.

Las percepciones obtenidas en el estudio revelan un impacto significativo tanto de los Valores Negativos como de los Valores Positivos del Dinero en las decisiones financieras de los participantes, moldeando profundamente percepciones, aceptaciones y respuestas al riesgo. En consecuencia, este estudio subraya el papel fundamental que desempeña el valor percibido del dinero en la formación de comportamientos financieros y en la formulación de estrategias de gestión de riesgos. De manera distintiva, esta investigación enfatiza los valores monetarios intrínsecos, ampliando perspectivas sin precedentes al delinear comportamientos aversivos hacia pérdidas y riesgos y explorar las repercusiones de los valores monetarios negativos y positivos.

Actúa como una exploración vanguardista, desvelando nuevas perspectivas sobre los enfoques de toma de decisiones financieras anticipadas por parte de los consumidores emergentes y señalando áreas que requieren una exploración y comprensión más profundas dentro del dinámico panorama del mercado de consumidores.

The purpose of this review is to conduct a bibliometric analysis of financial fraud exploiting the elderly by mapping its evolution, identifying major metrics and discussing directions for future research.

A bibliometric analysis was conducted, based on 434 articles retrieved from the Web of Science that represent the academic literature on the topic from 1995 to the first quarter of 2024. This paper analyses the antecedents of financial fraud exploiting the elderly, the publication trends and the most prolific countries, institutions, journals, research areas and authors. Bibliometric analyses based on co-citation and co-words explore the intellectual structure of the topic. A bibliographic coupling analysis reveals the hottest research trends in this field.

A significant increase in the number of publications in recent years shows the importance gained by this research stream. The bibliometric analysis identifies four clusters throughout the literature: differentiation of types of elder abuse; protection of the elderly from fraud; cognitive and decision-making capacity in ageing; and factors influencing fraud victimization of the eldest. The most recent research lines identified through bibliographic coupling focused on the contextual and personal antecedents of financial exploitation of the elderly, as well as the possible impact of interventions. Several key research gaps and additional suggestions for further studies, as well as action lines for the financial authorities and economic agents, are outlined.

This paper contributes to knowledge about financial fraud exploiting the elderly synthesizing the existing literature, stressing that the banking industry has to deal with such financial fraud in the context of a growing relevance of the silver economy.

This study aims to investigate the nonfinancial information related to capitals (intellectual, human, social and relationship, and natural) demanded by professional investors in their decision-making process, which can improve the usefulness of integrated reporting for this target audience.

A Systematic Literature Review in the Scopus, Web of Science and Google Scholar databases enabled the identification of information demanded by professional investors. This information was presented to experienced Brazilian investors participating in a focus group to align the theory on this topic with professional practice.

The results allow us to conclude that the focus group participants' perception is aligned with the international literature, both in the importance given to most of the nonfinancial information items identified and in the lack of interest in using integrated reporting in investment decisions. Nonetheless, the general perception of the focus group is not aligned with the literature procedures in terms of social and environmental information.

A study with a larger scope and the adoption of other approaches can contribute to broaden the understanding of the perspectives of professional investors in Brazil, as well as in other regions.

The authors provide evidence that contributes to discussions about the information to be disclosed in integrated reports. Their results are useful to legislators, regulators, report preparers and investors.

The authors investigate the information demanded by professional investors in their decision-making process aiming to fill the literature gap relating the determinants of the integrated reporting disclosure and what is demanded by this target audience as a minimum content to be reported. As an additional result they offer interesting contributions to the literature providing reflections on nonfinancial information which have become important for Brazilian investors as from the COVID-19 pandemic.