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This study aims to characterize, quantitatively and qualitatively, the existing research on popular reporting (PR) in the public sector, to synthesize and evaluate its current state. An overview of published research in this field will ultimately allow us to identify trends and opportunities for future research.

The paper combines both quantitative and qualitative analyses of scientific papers selected from the Web of Science (WoS) and Scopus databases. It analyzes mainly the evolution of production over the years, areas of knowledge, authors and their affiliations, methodological approaches, countries and jurisdictions and research topics explored.

PR in the public sector is a topic still in an early stage of research (only 19 papers in the last eighteen years), by a very limited number of authors. Studies have mainly focused the USA and the local governments. Qualitative methods, namely case studies, have prevailed. Most of the empirical approaches have addressed possible characteristics and content of the PR. Non-empirical papers broadly have suggested PR as a tool to increase accountability.

Given its potential contribution to accountability in the public sector, it seems important that PR becomes an institutionalized practice. For this, it is necessary to deeper understand and study this matter. The development of effective practice guidance and standards by regulators and the like, would be leveraged by the contribution of academics by increasing research on this topic. The research would benefit from more authors interested in the topic and an extension to countries other than the USA and Italy, and jurisdictions other than the local governments.

To the best of the authors’ knowledge, no study so far has sought to characterizing the existing research on PR in the public sector. This study contributes by identifying trends and gaps in this research field, proposing topics for future development, which can help academics to develop research that adds to the advancement of this field. Research gaps identified point to a need to empirically confirm the impact of PR on accountability. Also, exploring about the content of PR may in the future include, among other topics, the perspective of the politicians and public managers. In addition, studying the reasons why preparers do not adhere to PR and whether jurisdictions’ institutional factors influence this decision, can advance in understanding the issues of implementing PR in the context of public sector overall.

This study aims to analyze Portuguese professional regulators’ perspectives on the importance given to sustainable development (SD) issues and their position on integrating SD in the curricula of accounting and management courses. Secondly, it seeks to analyze, from the student’s perspective, the importance of SD for their future professional performance as accountants or auditors.

Interviews were conducted with the heads of the two professional regulatory bodies in Portugal. A complimentary content analysis of professional journals and other types of publications, training activities, videos of conferences, meetings and training sessions available on the official websites of these bodies and social media was also carried out. Data on students’ perspectives were collected through a questionnaire sent to students enrolled in accounting and management courses at higher education institutions (HEIs) in Portugal in 2020.

There is evidence that further interaction between professional regulators and HEIs is still needed to integrate teaching sustainable development (TSD) in the academic curricula; moreover, regulators expressed concern about raising awareness of the topic among future professionals. In turn, students consider that knowledge of SD is fundamental to their professional future. These students’ interests may motivate HEIs to integrate TSD since this will improve their professional performance in companies and contribute to realizing SD in general.

This study carried out in the Portuguese context, contributes to the gap in the literature. Portugal is part of the EU and must comply with EU directives on sustainability reports. Also, it contributes to answering UN calls as proposed by UNESCO, about the importance of teaching this subject nowadays, more relevant than ever. By emphasizing the importance of TSD, the study aims to raise awareness among students and educators about the urgent need for sustainable practices in business. This awareness can influence public attitudes toward sustainability and contribute to a more informed society.

This study is innovative in that it seeks to assess, from the perspective of professional regulators, their position on integrating SD into the curricula of accounting and management courses. It also analyses the views of professional regulators and students on the importance of TSD for the performance of future professionals.

This paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating effect of the country’s institutional quality.

The study adopted a longitudinal analysis of 19 countries, between 2010 and 2020, following a quantitative approach by using multiple linear regression with panel data.

Main findings indicate that the harmonization of public sector accounting through the adoption of IPSAS generates a positive effect on the corruption level in Latin-American countries, causing a reduction in their indexes of perception of corruption. The countries’ institutional context, as hypothesized, increases such effect, making it even more significant in the cases of partial adoption.

To improve accountability and decision-making in public sector entities overall, contributing to reduce corruption, IPSAS adoption requires an institutional environment favorable to take the best of their benefits.

The adoption of IPSAS in an environment with a high institutional quality, allows a greater effect in reducing corruption in the jurisdiction.

This study contributes by providing a comprehensive view of IPSAS and its impact on perceived corruption levels, expanding the existing research to Latin America, where corruption is generally high and IPSAS may contribute to reduce it. It makes an important addition by defining and considering an index of the country’s institutional quality, providing evidence that when this is high, the context enhances the work of institutions, including IPSAS, to fight corruption.

This paper aims to investigate how implying movement in food packaging imagery may affect product liking. Furthermore, the underlying mechanism is investigated by studying the effect of implied motion visuals on design appeal and naturalness perception.

Two packages of pineapple juice were designed in which the implied motion depicted in their imagery was manipulated, and a tasting experiment was conducted in which two samples of the same juice were evaluated.

The results show that the effect of packaging imagery on product liking occurs indirectly through both design appeal and the product naturalness perception. The results of a parallel multiple-mediator analysis show that (1) depicting implied motion made the package be perceived as more appealing, (2) the product corresponding to the package depicting implied motion was perceived as being more natural, and (3) both effects equally contributed to the positive effect of visuals depicting implied motion on product liking.

Overall, these findings widen our understanding of the effects of packaging design on product liking and may help both designers and manufacturers design more appropriate packaging for their products.

Upon completion of this case study, students will be able to understand Recaudo's contribution to sustainability; analyze circular economy principles in Recaudo's operations; understand Recaudo's contributions to Sustainable Development Goals; exploring Recaudo's role in social innovation.

The purpose of this case study is to understand sustainability practices in a Mexican microenterprise that employs fair trade, circular economy and local cuisine. Despite implementing these practices, the founder aims to expand impact and further professionalize them. The study poses questions to enhance her proposals in social innovation and aims to reach business schools and entrepreneurs initiating enterprises.

This case study can be useful for undergraduate students majoring in fields such as business administration, entrepreneurship, sustainability studies and hospitality management; for postgraduate students pursuing advanced degrees in areas like sustainable business management, social entrepreneurship and development studies; and for professionals and practitioners in the restaurant industry, sustainability consulting firms and non-governmental organizations (NGOs) focusing on sustainable development.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.