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This paper aims to comprehensively analyze renewable energy alternatives in Brazil, focusing on identifying the most suitable option for investment in the country’s sustainable development.

The study adopts the step-wise weight assessment ratio analysis-multiobjective optimization by ratio analysis −3NAG (a combination of three normalization methods) methodology, a multicriteria decision-making approach, to evaluate and rank renewable energy sources based on key criteria such as resource availability, cost-effectiveness, job creation potential and environmental impact.

The analysis reveals that solar energy emerges as the preferred choice for Brazil, offering significant advantages over other alternatives such as hydroelectric, wind and biomass energy. Solar energy’s distributed generation capability, cost reduction trends and positive environmental impact contribute to its favorable position in meeting Brazil’s energy needs.

While the study provides valuable insights into renewable energy selection, there are limitations regarding the criteria’ scope and the exclusion of specific renewable energy options. Future research could explore sensitivity analyses and incorporate additional criteria to enhance the study’s comprehensiveness.

This research contributes to the existing literature by thoroughly analyzing renewable energy alternatives in Brazil using a robust multicriteria decision-making methodology. The study’s findings provide actionable guidance for policymakers, businesses and stakeholders seeking to promote sustainable energy development in the country.

Work is central to human life. It requires high mental and emotional involvement from organizational leaders, whose decisions have far-reaching impacts. Currently, industrial and technological societies struggle with growing problems of trust in leadership, mental health, feelings of emptiness and the search for relevant meaning, which highlights the importance of attending to spirituality at work. This study aims to fill two main gaps: the need for empirical research on spirituality in organizational leaders, and access to the meanings and experiences of leaders themselves.

Qualitative data from 25 Portuguese organizational leaders were collected through in-depth interviews. We followed a phenomenological approach to reveal participants' own meanings and experiences of spirituality. Content analysis was performed to identify emergent categories and a framework of spirituality development.

The results suggest the participant’s plural views and spirituality practices, which generate common achievements – Ways to Inner. Relations of leaders’ spirituality with their development and integration at work are also evidenced – Ways to Wisdom. A spirituality development framework is presented with aspects revealed in leaders’ ways, from deepening individual issues to the orientation for existential impacts.

This study proposes a framework of spirituality development based on empirical data, with the potential for adaptation to various professional contexts. Spirituality is approached as a human dimension in leaders, as whole beings and a decisive dimension of present organizational change towards a holistic work paradigm.

This case study is intended to help students to evaluate Kavak’s business model, examine the global expansion strategy of Kavak, analyze the competitive strategy adopted by Kavak, recognize the ways in which Kavak leveraged technology in all its business operations, examine the key challenges faced by Kavak in the fragmented Latin American as well as global used car market and explore strategies that Kavak can adopt in future to maintain its dominance in the global used car market.

This case study is about the meteoric rise of Kavak, a Mexican used car retailer that aimed to disrupt the emerging pre-owned car markets with its unique value propositions and compelling global expansion strategy. Co-founded in 2016 by Carlos García Ottati (Ottati), in Mexico City, Kavak emerged as an end-to-end solution to buy, manage, sell and finance pre-owned cars. Using pricing algorithms driven by artificial intelligence and machine learning-based inspection tools and personalized recommendations, Kavak reshaped the mobility sector in the Latin American and Middle Eastern regions. In a mere six years of operation, the company established its presence in nine countries: Argentina, Brazil, Chile, Colombia, Mexico, Peru, Turkey, the UAE and Oman. Kavak’s innovative yet simple business model ensured transparency and guarantees in all its transactions where reconditioned vehicles were sold to thousands of customers through its e-commerce platform as well as a network of brick-and-mortar hubs. Its in-house financing arm Kavak Capital was at the core of its business model, as it offered affordable leasing options, making car ownership possible for both first- and second-time car owners within just a few minutes of applying. The platform had an inventory of 40,000 vehicles as of 2023 with more than 50% of Kavak’s sales being financed by Kavak Capital. The case study discusses the challenges faced by Kavak in the fragmented used car market including rising interest rates for vehicle loans, managing capital-intensive operations, rising competition and external economic headwinds such as inflation and slowing economic growth. Going forward, the challenge before Ottati and his team was how to make profits, build customer trust, attract customers and achieve global success.

This case study is suitable for MBA/MS level and is designed to be a part of the business strategy/and international business curriculum.

CSS: 5: International business.

Teaching notes are available for educators only.

The objectives of this study are to identify which inputs are most relevant for development and successful introduction of product and process innovations and identify the impacts of these two types of innovation on the performance of Brazilian manufacturing companies.

This study analyzes the relationships between input, output and outcome for a sample of 5,586 Brazilian manufacturing companies by using partial least squares structural equation modeling (PLS-SEM).

The results indicate that (1) product innovations are favored by internal resources, (2) process innovations are favored by external resources, (3) product innovations mainly affect a range of products offered by companies and (4) process innovations mainly affect performance in manufacturing capacity, flexibility and costs.

By identifying the main efforts to improve the innovation performance and input-output-outcome relationships, the results can contribute to a better decision-making process for innovation investments and management in companies as well as for policymakers. The results are particularly relevant given that the Brazilian case can serve as a reference for other emerging countries.

Analyses of the innovation in input-output-outcome relationships were performed in a comprehensive way by using a set of variables for defining each construct. This allowed each construct to be better measured, which improved the understanding of the relationships between inputs and outcomes mediated by product and process innovations.

This study examines the dynamics of innovative auditing practices in the digital age, with a specific focus on auditor competencies. Within this scope, we highlight the necessity of redefining auditing practices and the essential adaptation required from auditors. The primary objective is to understand comprehensively how auditor competencies can be strengthened to meet the challenges posed by innovative audit practices.

A Systematic Literature Review (SLR) was conducted to explore this theme, ensuring rigor and credibility in the outcomes. The results emphasize the importance of auditors strengthening professional competencies, embracing technological agility, and promoting ongoing professional development initiatives.

The triadic framework comprising—Auditor, Auditing Practices, and Digital Audits— forms the basis for innovative audit practices. This manuscript further discusses the transition of advanced technologies, laying the groundwork for the evolution of auditing practices. Through a systematic assessment of the literature, this study develops a framework for innovative, ethically driven, and effective auditing practices, ensuring the occupation's relevance and value. Future investigations should focus on the ethical implications of automation in auditing practices and develop innovative frameworks tailored to diverse organizational contexts.

The study addresses a contemporary issue by examining the evolving nature of auditing practices considering digital transformation. Practical implications highlight the enhancement of auditor roles in digital transformation, covering ethics, technological adaptation, and continuous development to uphold the profession's integrity. This focus acknowledges the changing dynamics of business and the growing role of technology in auditing processes.

The present paper assesses the decision problem of selecting Unmanned Aerial Vehicle Systems (SARP) by the hybrid MPSI-SPOTIS approach for deployment in border control and transborder illicit combat.

By the hybrid MCDA MPSI-SPOTIS approach, and from the database available in Gettinger (2019), models were filtered by Endurance, Range, Maximum Take-Off Weight (MTOW), and Payload, fitting within the classification of Categories EB 0 and 2. Category EB 1 was not considered in this study due to the limited number of models in the data source.

The use of the Multi-Criteria Decision Analysis (MCDA) tool MPSI-SPOTIS allowed the determination of weights by stochastic criteria, applied in a ranking method resistant to reverse ordering. The application of the method identified the Raybird-3 (Cat EB 0) and Searcher (Mk3) (Cat EB 2) models as the best alternatives. From a proposed clustering, other selection possibilities with close performance in the evaluation were presented. The cost criterion was not taken into consideration due to the absence of information in the data source employed. Future studies are suggested to include criteria related to the life cycle and acquisition cost of the models.

The cost criterion was not taken into consideration due to the absence of information in the data source used. Future studies are suggested to include criteria related to the life cycle and acquisition cost of the models.

This paper aims to propose a technology selection method applied to complex defense acquisitions when multiple factors influence the decision makers and it is hard to obtain a major optimum solution in multitask and multi-mission platform.

This study aims to assess how undergraduates’ exposure to entrepreneurship education (EE) may increase their volitional desire and behavioral control to start-up a business.

The model establishes three different paths from EE to entrepreneurial intention (EI): attraction and passion through desire and confidence through control. These paths are assessed by partial least-squares structural equation modeling in a sample of 650 undergraduates from Poland, Turkey and Portugal.

The most effective way by which EE may increase EI is by promoting a favorable change in the attractiveness of the entrepreneurship career. Contrary to expectations based on the literature, the effects of EE on perceived behavioral control are weak and limited to aspects related to financial control.

EE programs should consider desire and control in different phases of training, with the following learning outcomes: explore prospective rewards of an attractive entrepreneurial career, develop self-efficacy regarding management competences and gain control by assuring skills to cope with failure.

To the best of the authors’ knowledge, this study is the first to establish a path from EE to EI through passion and desire. It is also the first to consider entrepreneurial passion as a positive anticipated emotion in the model of goal-directed behavior. The results allow to relate the different paths with different learning outcomes of EE programs.

This paper aims to identify the effect of environmental management systems (EMSs), commitment to stakeholders and gender diversity on corporate environmental performance (CEP) and the extent to which an economic crisis moderates these relationships.

A regression analysis was conducted on a sample of 14,217 observations from 1,933 firms from 26 countries from 2002 to 2010. The estimator used is ordinary least squares with heteroscedastic panel-corrected standard errors (PCSEs), which allows us to obtain consistent results in the presence of heteroscedasticity and autocorrelation.

The results show that EMSs and stakeholder engagement are mechanisms that drive CEP but lose their effectiveness in times of crisis. However, the presence of women on boards has a positive effect on CEP that is not affected by an economic crisis.

The study has some limitations that could be addressed in the future. We present board gender diversity as a governance mechanism because its role is strongly related to non-financial performance. Future studies could focus on other corporate governance mechanisms, such as the presence of institutional or long-term investors. In addition, other mechanisms could be found that can counteract poor environmental performance in times of crisis. Finally, it might be useful to contrast these results with the crisis generated by the coronavirus pandemic.

The results obtained have important practical implications at the corporate and institutional levels. At the corporate level, they highlight, as essential contributions, that environmental management systems and stakeholder orientation are not effective in times of economic crisis, except for with the presence of women on the board.

Following the crisis, the European Commission has promoted gender diversity on boards as a mechanism to improve the governance of entities – improving, among other aspects, sustainability. In this sense, another one of the practical implications of the study is support for the policies that the European Union has implemented over the last two decades.

The paper analyses how a crisis affects the moral and cultural institutional mechanisms that promote CEP. Gender diversity on the board of directors not only promotes environmental performance but also appears to be a governance mechanism that ensures this performance in times of crisis when the other mechanisms lose their effectiveness. The study proposes specific policies that help maintain environmental performance in an economic crisis.

The analysis of current research trends in a specific research topic provides a starting point for future research. As a means to represent the conceptual structure of this field of study, this paper aims to analyse how the relationship between the research topics of corporate entrepreneurship and the circular economy has been studied in the literature.

The methodology employed herein is the bibliometric technique of co-words. Specifically, 138 documents were analysed, obtained from the Web of Science (WOS) database and published between 2003 and 2022.

Through co-word analysis, this study maps the most relevant themes in the research between corporate entrepreneurship and the circular economy. The strategy map reveals diverse thematic approaches, including organisational learning and the role of managers.

This study combines corporate entrepreneurship and the circular economy and provides new insights through bibliometric co-word analysis. By connecting these two topics, it assists researchers, practitioners and policymakers in advancing knowledge and practice in the related literature.

若我們就一個研究專題去分析其目前的研究趨勢，我們會得到今後研究的起始點。作為是表達這研究領域的概念結構的工具，本文擬分析在文獻裡，研究人員是如何探討關於公司企業家精神的研究課題與循環經濟之間的關係的呢?

研究設計/方法/理念:研究人員以文獻計量研究法分析共現詞，並以此進行研究。具體來說，研究人員從 Web of Science 資料庫取得138份於2003年與2022年期間出版的文檔，繼而進行分析。

研究結果:研究人員透過分析共現詞，為探討公司企業家精神與循環經濟間關係的研究裡最相關的主題繪製了地圖。這策略性地圖揭示了包括組織學習和主管角色的各種專題方法。

研究的原創性:本研究結合公司企業家精神和循環經濟，並透過文獻計量共現詞分析法，給學者提供新觀點。由於本研究把上述兩個課題結合起來，學者、從業人員和政策制定者均可豐富其對有關文獻的認識和相關的慣常做法。