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This paper reviews the literature on the business models of small and medium-sized enterprises (SMEs). It seeks to examine the profile, conceptual and intellectual structure of the literature whilst leveraging the findings to suggest promising future paths to advance our knowledge on business models of SMEs.

The study resorts to a systematic literature review that conducts descriptive, bibliometric (i.e. co-word occurrence analysis and bibliographic coupling of documents analysis) and content analyses to review the literature on business models of SMEs. The research protocol included 301 articles collected in the Web of Science (WoS) database in the descriptive and bibliometric analyses. The bibliometric analysis was performed using the VOSviewer software.

The descriptive analysis portrayed the profile of this research stream. The systematisation of the co-word occurrence analysis describes the four clusters that comprise the conceptual structure of this research field. The content analysis of the bibliographic coupling of documents’ clusters portrays the seven clusters that involve the intellectual structure of this research area.

The integrated and holistic approach adopted in this study provides a detailed overview of the literature on business models of SMEs. We propose an integrative framework for the literature that bridges the main themes that form the conceptual and intellectual structure of this field of research. A comprehensive agenda for future research is suggested and implications for theory, policy and practice are stated.

The purpose of this paper is to examine failures in internal and external controls associated with sovereign wealth funds (SWFs), using three caselets to illustrate the fraud triangle theory factors.

This study uses a qualitative research approach. Caselets are used to illustrate the fraud triangle factors associated with SWFs.

Ideally, SWFs would be characterized by opacity and the strategic flexibility to advance political goals, but this operational agility facilitates an environment ripe for fraud, in large part because there is little transparency with regard to their regulatory structure. Elements of the fraud triangle inherent in the structure of SWFs contribute to the fraud found in the three case examples.

The authors use three SWF fraud cases rather than statistical sampling of all SWFs, which limits the generalizability of the findings. Future research should explore additional recommendations for the evaluation of SWF governance.

The overlap between public sector governance and SWF governance creates an environment amenable to fraud, and as a result, fraud has occurred in several SWFs. Governance recommendations should take into account the lessons learned from previous SWF fraud cases.

Ideally, SWFs would be characterized by opacity and the strategic flexibility to advance political goals, but this operational agility may also facilitate an environment ripe for fraud, in large part because there is little transparency with regard to their regulatory structure.

To the best of the authors’ knowledge, this paper is the first to identify the fraud triangle risk factors associated with sovereign wealth funds using SWF fraud caselets.

Quality 4.0 is being presented as the new stage of quality development. However, its overlying concept and rationale are still hard to define. To better understand what different authors and studies advocate being Quality 4.0, a systematic literature review was undertaken on the topic. This paper presents the results of such review, providing some avenues for further research on quality management.

The documents for the systematic literature review have been searched on the Scopus database, using the search equation: [TITLE-ABS-KEY (“Quality 4.0”) OR TITLE-ABS-KEY (Quality Management” AND (“Industry 4.0” OR “Fourth Industr*” OR i4.0))]. Documents were filtered by language and by type. Of the 367 documents identified, 146 were submitted to exploratory content analysis.

The analyzed documents essentially provide theoretical discussions on what Quality 4.0 is or should be. Five categories have emerged from the content analysis undertaken: Industry 4.0 and the Rise of a New Approach to Quality; Motivations, Readiness Factors and Barriers to a Quality 4.0 Approach; Digital Quality Management Systems; Combination of Quality Tools and Lean Methodologies and Quality 4.0 Professionals.

It was hard to find studies reporting how quality is actually being managed in organizations that already operate in the Industry 4.0 paradigm. Answers could not be found to questions regarding actual practices, methodologies and tools being used in Quality 4.0 approaches. However, the research undertaken allowed to identify in the literature different ways of conceptualizing and analyzing Quality 4.0, opening up avenues for further research on quality management in the Industry 4.0 era.

This paper offers a broad look at how quality management is changing in response to the affirmation of the Industry 4.0 paradigm.

This paper aims to clarify the relationship between foreign direct investment (FDI), democracy and carbon intensity. This study examines the influence of types of democracy on the relationship between inward FDI and carbon intensity. For this purpose, it uses five varieties of democracy, including a composite democracy indicator as moderating variables.

This study applies the fixed-effects panel quantile regression approach that considers unobserved heterogeneity and distributional heterogeneity using panel data from 160 countries during 1990–2020. By taking into account sudden changes in the volume of inward FDI, an event study is conducted across various sub-samples of democracy to check the robustness of the results.

The results show that FDI has a significantly negative impact on carbon intensity of the host country in the upper quantiles. In general, different types of democracy have a significant positive impact on carbon intensity across different quantiles. After considering the other factors, including industry intensity, trade openness, green technology, fossil fuel dependency and International Environmental Agreements, there is evidence that all types of democracy moderate the relationship between FDI and carbon intensity, thereby supporting the halo effect hypothesis. In addition, the interaction effects have a significant negative impact on carbon intensity of low- and high-carbon-intensive countries.

This paper offers several contributions to the literature on the effect of FDI and democracy on carbon intensity. This study overcomes the limitations related to the conceptualization and measurement of democracy found in the literature. While prior research has predominately concentrated on how democracy promotes the selection of FDI host-country locations, this study seeks to answer the question of whether democracy type has any effect on inward FDI, thus contributing to improving carbon intensity. Furthermore, this paper analyses the interaction effect on carbon intensity in different countries with different carbon intensity levels separately.

This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.

Distinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.

The results for all environmental externalities appeared to be negative, as companies’ attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.

The authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.

The authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.

This study’s findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.

This research aims to address the knowledge gaps in determining factors affecting relationship satisfaction in buyer–seller relationships, with a specific focus on sustainability orientation and asymmetric power dynamics.

Drawing upon the Social Exchange Theory (SET) and using a sample of 436 US-based companies, this research uses structural equation modelling to investigate the impact of sustainability orientation and asymmetric power on relationship satisfaction within these relationships. Furthermore, this research explores the moderating role of asymmetric power in the connection between differences in sustainability orientation and relationship satisfaction.

The results uncover a significant negative association between the extent of divergence in sustainability orientation between buyers and sellers and the level of relationship satisfaction. Notably, asymmetric power in buyer–seller relationships positively moderates the influence of sustainability orientation differences on relationship satisfaction.

This research sheds light on the increasingly vital issue of sustainability orientation in buyer–seller relationships by enhancing our understanding of asymmetric power’s role in shaping relationship satisfaction within business-to-business relationships.

Advances in digital technologies and the growing number of touch points have had a significant impact on the shopping behaviour of omnichannel customers. Several research papers have explored different facets of omnichannel, but only a few have thoroughly explored the literature on showrooming and webrooming simultaneously. This paper aims to identify the key groups of antecedents influencing customer buying behaviour in omnichannel, under the influence of digital technologies, with a particular focus on showrooming and webrooming.

Our study conducted a systematic literature review to identify the factors influencing customers’ buying behaviour in omnichannel, which have been the subject of academic discussion over the last decade. We finalized 149 articles for the thematic analysis and identified three groups of antecedents: channel-related, product-related and consumer-related with their subgroups.

Under channel-related antecedents, cost and perceived benefits, search convenience, need for interaction and situational circumstances have been identified as major attributes. The expressiveness of the product, product demonstration and search and experienced products have been identified under product-related antecedents, followed by price consciousness, past experiences, perceived risks and shopping motivations as leading attributes under consumer-related antecedents. The study revealed the multifaceted influence of digital technologies on omnichannel buying behaviour. Digital technologies are shaping the antecedents related to channels, products and consumers. Digital technologies simultaneously mediate between antecedents and the selection of a specific path within an omnichannel environment. Showrooming and webrooming should no longer be seen as general concepts. The rise of digital technologies has led to the development of new consumer journey patterns and the blurring of distinctions between showrooming and webrooming. A conceptual framework has been proposed to understand consumers' omnichannel behaviour, having considered the identified antecedents and the role of digital technologies.

This study advances the academic understanding of consumer behaviour in omnichannel under the influence of digital technologies and provides important implications for omnichannel management. With the advancement of digital technologies such as augmented reality and virtual reality, retailers should implement channel integration strategies to bridge the gap between online and offline channels, providing a memorable shopping experience for omnichannel customers.

This study is unique because it identifies and analyses the antecedents of consumer behaviour in omnichannel settings under the influence of digital technologies. It also uncovers new potential combinations of showrooming and webrooming patterns. The proposed framework can help retailers in their future planning of omnichannel strategies.

Over the years, International Organisations have started to look at Cross Border Higher Education (CBHE) with more attention, namely, at the impact and challenges entailed by this type of educational provision due to the emergence of low-quality offers and degree mills. This paper aims to discuss the role of these organisations in the development and promotion of CBHE and its quality assurance in Europe.

This paper conducts interviews using a previously drafted guideline with top-level managers of seven relevant international organisations involved in quality assurance at European and international level, namely, INQAAHE, EUA, ENQA, ESU, EQAR, ECA and EURASHE. It analysed the data collected using a grid created through the articulation of the guidelines’ questions and the empirical data.

The interviews’ content analysis indicated that these international organisations are important stakeholders in the development of CBHE quality assurance in Europe, particularly through the promotion of cooperation and trust between the different actors involved in it. These organisations can assume two different roles: a Technical-Professional Role and a Community Building Role.

This work’s originality stems from the fact that at least to our knowledge there is no other empirical work so far on the role and the views of different international organisations on the challenges CBHE entails for quality at the European level.

This research aims to explore perceptions of subjective well-being (SWB) in public relations (PR) practitioners, focusing on dimensions of job satisfaction, networking, relationships and work–life balance, while addressing the under-researched area of gender and age – related to stages of life – disparities in SWB within the PR industry.

Employing a mixed-methods sequential explanatory design, this study utilised a survey, followed by semi-structured interviews to investigate SWB among PR professionals in Portugal, considering gender and stages of life differences.

Using a gendered and stages of life lens, this study found nuanced perceptions of SWB among Portuguese PR professionals. Older women showed higher emotional well-being but lower work evaluations than men, while young professionals exhibited less gender disparities in SWB. Men reported greater job satisfaction, emphasising passion, while women faced challenges like work overload and valued recognition. Gender differences were seen in networking, with men favouring teamwork and women valuing friendships for career advancement. Work–life balance issues, especially among older women, related to mental health.

This study contributes to filling the research gap regarding SWB in the PR industry, particularly in Portugal, offering insights into gender and stages of life dynamics that influence SWB perceptions, thereby informing strategies for enhancing well-being and productivity in PR workplaces.