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The Audit and Accounting Firms (AAF) companies are of great importance as they audit companies in different sectors and report on their economic-financial situation. The academic literature has analysed these firms but has not gone as far as to review their economic and financial health. Therefore, this study aims to focus on the analysis of whether these companies are viable companies beyond the large firms, whether they generate profits from their activity or whether they tend to go bankrupt. In addition, the impact of COVID-19 has been studied, since it is questionable whether the effect on AAF has been negative or positive.

In order to answer the hypotheses put forward in this study, analysis of the profitability, liquidity and solvency situation of AAF considering their size and age, as well as the impact of the pandemic on this sector has been done. In total, 12,469 European companies are analysed. After the descriptive analysis of the companies by ratios, the Altman Z-score model is used as a methodology to assess whether they are bankruptcy-prone companies based on their characteristics.

The results of the analysis of the study have shown that these are companies of great importance to the European economy and that, depending on their characteristics, there are companies that may be closer to the risk of bankruptcy. This study is an essential contribution to the academic literature, public administration and the management of auditing and accounting firms.

To the best of the authors’ knowledge, this study is the first to analyse AAF at the European level with a panel data sample. The results obtained can be generalized and form the basis for future lines of research.

Using an Integrative Literature Review (ILR), this study aims to investigate the components defining the Safe and Just Operating Space (SJOS) within food systems and assess their applicability in decision-making for public food procurement (PFP).

Data concerning SJOS implementation in food systems and the criteria used in PFP were retrieved from the Web of Science and Scopus databases, following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol.

The analysis of the literature highlights that climate change (n = 31; 17%) and water use (n = 29; 16%) are the primary focus areas regarding Planetary Boundaries (PB), followed the nitrogen cycle, land use, biodiversity loss and the phosphorus cycle. In PFP, key criteria linked to PB encompass climate change (n = 19; 7.2%), water use (n = 17; 6.44%) and chemical pollution (n = 17; 6.44%). The social and ethical dimensions underscore labour (n = 18; 6.82%), water (n = 17; 6.44%), income (n = 16; 6.06%) and energy (n = 16; 6.06%).

Despite the strengths of this study, certain limitations should be acknowledged. Although the inclusion and exclusion criteria for the reviewed articles were clearly defined, it is possible that relevant literature was unintentionally excluded. Expanding the scope to include grey literature – such as government documents, reports, policy statements and statistical reports – could provide additional insights and broaden the scope of the findings. Moreover, the search was limited to the Web of Science and Scopus databases, which may have resulted in the omission of relevant studies, particularly those published in non-English languages or not indexed journals.

The identified procurement criteria can help public administrators develop guidelines and tools for food procurement that consider the SJOS.

This paper offers an understanding of the connection between planetary processes and human well-being in the context of PFP.

This pioneering research lays the groundwork for future agendas in this field and encourages reflection on critical factors essential for selecting methods and standards applied in practical public procurement.

This study examines the condition of working women within Oman’s socioeconomic framework, emphasizing their underrepresentation in senior management, the effects of workplace constraints on career progression and solutions to enhance opportunities for women in leadership roles.

The study used a mixed-methods approach, incorporating both quantitative and qualitative analyses. The quantitative phase involved a survey of 215 Omani professionals − 87 male and 128 female, with data analysed using IBM SPSS 28 and SmartPLS 4. Analyses included measures of central tendency and deviation as well as PLS SEM-based path analysis and multigroup analyses.

The inclusion of women positively influences their career advancement, while harassment and gender discrimination hinder progress. Gender discrimination has a more substantial effect at lower and middle levels but is less impactful at the top level. Harassment affects women over 40 more significantly, with little impact on younger women. Additionally, domestic gender roles particularly hinder the career advancement of women in the 31–40 age group.

The practical consequences encompass the establishment of mentorship programmes, the provision of networking opportunities and the promotion of gender equity awareness. These programmes promote an inclusive workplace, facilitating women’s professional growth. Mentorship and networking offer crucial assistance and connections, whereas growing awareness of gender biases fosters equity and equal treatment for all employees. These initiatives jointly foster a more equal work environment.

By implementing sustainable measures and fostering a culture of equity and inclusivity, Oman can prevent gender discrimination and further solidify its commitment to gender equality. This will create an environment where everyone, regardless of gender, has equal opportunities to succeed and thrive.

This research is distinctive within the Omani setting, as no previous studies have explicitly examined women’s career progression from a socioeconomic perspective.

This article examines the dairy value chain in Southern Peru and identifies four critical success factors that can enhance the local situation.

The study employed descriptive research using semi-structured interviews with entrepreneurs from 17 cheese factories across eight districts, namely Azángaro, Ayaviri, Pucara, Lampa, Cabana, Acora, Pomata and Puno. Quantitative market data were also gathered and analyzed alongside qualitative views.

The study identified four critical issues: quality concerns in milk production, suboptimal managerial practices of cheese-processing plants, lack of compliance to regulations, particularly hygiene and environmental ones, and inadequate access to finance. The findings reveal a gap between the practices of the Puno region's dairy industry and world-class standards for cheese production. Urgent actions are required to improve product quality, increase access to finance, enhance managerial education and ensure compliance with regulations.

Results suggest critical issues to be prioritized, but the article does not propose how to solve the problems identified. External factors, such as economic changes, were also not considered. Interviews were conducted exclusively with cheese processing entrepreneurs, not milk producers.

This case study provides an insight into the interior of Peru, an under-researched region facing several development challenges. The findings have significant implications for dairy value chain stakeholders in Peru and other similar contexts.