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This study explores the configurations of management control systems (MCSs) while taking into account entrepreneurial cognition styles (ECSs) in small and medium enterprises (SMEs). The objective is to understand the impact of ECS on deployment and identify the various modes of MCS configurations employed by SMEs. The authors draw on and synthesise two theoretical perspectives relating to cognition and management control packages to understand the associations between ECS and MCS employed by SMEs in managing their business. This study was conducted using a quantitative approach that utilises a questionnaire survey to collect cross-sectional data from 150 SMEs. The authors uncovered three cognitive styles: knowing (e.g. preciseness), planning (e.g. organising), and creativity (e.g. innovativeness). Furthermore, five configurations of MCS utilised by SMEs were identified: customer focus, performance monitoring, administrative focus, strategic focus, and development focus. By combining both analyses, the authors discovered three constellations of significant association between ECS and MCS characterised by Cluster 1’s cohesive integration approach, Cluster 2’s revealing strategic approach, and Cluster 3’s multifaceted exploration. The study is significant because it uncovers the complex relationship between ECS and MCS configurations, highlighting their interdependence within the institutional context. Using a cognitive view, the authors explore how the cognitive styles of entrepreneurs facilitated imprinting institutional context into MCS configurations. These insights enable us to envisage that ECS is not mutually exclusive but forms a continuum that provides more plausible explanations that relax the direct universal relationship between MCS configurations and contextual factors.

Pupils identified with SEND represent a significant proportion of the school community, comprising four children (on average) in every classroom. Yet, evidence suggests a wide variation in provision and common instances of pupils’ learning and mental health needs being missed or not being identified accurately. Criticism has also been directed at the dominant attention afforded to academic targets at the expense of mental health needs. This chapter explores the experiences of pupils with SEND, specifically youth with 22q11.2 deletion syndrome (22q11.2DS). Our case study charts a participatory action research (PAR) project designed to identify the unique issues facing pupils with 22q11.2DS and gaps in mental health and wellbeing support. A PAR approach recognises children and their families as the experts in issues affecting them and aims to capture their authentic ‘voice’. While educators are aware that pupils with SEND have been disproportionately affected by the pandemic, there remains an urgent need to strengthen support in schools with appropriate training and resources for staff, which this case study underlines.

Most scientific research has focused on understanding Ponzi schemes from the point of view of the schemes and their operators, based on qualitative analysis. This paper aims to analyze Ponzi schemes from the perspective of their investors, emphasizing behavioral aspects, which have been little explored in the scientific literature, especially in quantitative research. In this way, the authors sought to understand the effects of heuristics and cognitive biases in understanding investor behavior.

A logistic regression was carried out with Brazilian investors, some of them participants in Ponzi schemes, who answered a structured questionnaire by means of a survey.

The authors found that social pressures, overconfidence and deliberate ignorance lead to credulity, generating little risk analysis and the desire to make a lot of money quickly.

Helping investors improve their levels of information through financial education and self-knowledge about their behavior. Contribute to the competent authorities in the search for improvements in the information displayed to investors.

Understanding the mechanisms used when making a financial decision from the point of view of investors in general, but especially those exposed to Ponzi schemes, has the mission of enlightening them about the importance of financial education and the weight of psychological factors so that they can reduce the effects of heuristics and analysis biases when faced with a financial decision.

The basis of this work will be the inclusion of psychological variables and financial education, adapting existing models in an attempt to demonstrate the effects they may or may not have on mental accounting in the specific case of investors

The study investigated which variables and family dynamics influence the entrepreneurship and succession process in the Italian ice cream sector. In light of the consequences of Covid-19, the research has identified the elements on which female leadership is based.

Data were collected using the qualitative approach by conducting semi-structured interviews at a homemade ice cream production organization.

Findings highlight that to pursue business longevity, one must maintain one’s family identity and values and, therefore, offer quality products. However, the company must know how to innovate to remain competitive and optimize its processes. All this is possible by creating a dialogue and transferring knowledge within the family business to strengthen and prepare future successors. The analysis of the family structure highlights how cultural family identity has privileged gender identity as a factor that has guided the development process since the first generation, in this case, allowing for expansion in terms of size and family. In addition, the results of the analysis highlighted two distinct scenarios within the same case study: the first emphasises the limits of the lack of management of a succession process; the second shows the openness of the organization to the introduction of innovations, expansion strategies and the entry of new partners outside the family.

This study contributes to the knowledge and understanding of how, in light of the pandemic, the resilience of these family businesses contributes to redesigning their internal governance system in favour of the second generation and effectively accelerating the succession process.

This chapter explores how perceived product innovation influences brand loyalty among UK Apple users, extending the technology acceptance model. Using a quantitative approach, data were collected from 101 respondents via an online survey and analysed using SPSS. Objectives included examining the mediating role of perceived product usefulness and ease of use, exploring the relationship between product/brand attitudes and brand loyalty and assessing gender's impact on loyalty perceptions. Findings reveal a significant positive relationship among variables, with perceived product usefulness and ease of use jointly mediating the link between product innovation and attitude, affecting brand loyalty. Gender was found to have no moderating effect. The research contributes by highlighting these mediating effects and deepening understanding of product innovation's impact on loyalty. Managerially, prioritising innovation, usefulness and ease of use can enhance satisfaction and loyalty. Future research could explore additional variables to enrich understanding further.

To assess which partnerships were most critical during the recovery planning process following Hurricanes Maria and Irma. We discuss the roles and impact of different types of partners, barriers and facilitators to partnerships and lessons in collaboration during the development of the economic and disaster recovery plan for Puerto Rico.

The Homeland Security Operational Analysis Center (HSOAC) was tasked with assisting the Puerto Rican government with an assessment of damages from Hurricanes Maria and Irma and the development of the Recovery Plan. During the process, a small team compiled and coded a database of meetings with non-HSOAC partners. The team was divided into sector teams that mirrored FEMA’s Recovery Support Functions. Each sector completed two surveys identifying high impact partners and their roles and contributions, as well as barriers and facilitators to partnerships.

A total of 1,382 engagements were recorded across all sectors over seven months. The most frequently identified high impact partners were federal and Puerto Rican governmental organizations partners. NGOs and nonprofits were noted as key partners in obtaining community perspective. Sector teams cited a lack of trust and difficulty identifying partners as barriers to partner engagement. Given the expedited nature of disaster response, establishing partnerships before disasters occur may help facilitate community input. Early networking, increased transparency and defining roles and responsibilities may increase trust and effectiveness among partnerships.

To our knowledge, this is one of the few studies that quantifies and illustrates the partnerships formed and their contributions during recovery planning, and lessons learned.

Given the workplace’s reinvention to accommodate the global pandemic’s novel conditions, knowledge hiding (KH) behaviour in knowledge-intensive organisations must be examined from a fresh perspective. In this context, the relationship between workplace ostracism (WO) as KH’s antecedent and quiet quitting (QQ) as its consequence is undertaken via the mediating role of KH behaviour among knowledge workers (KWs).

Through stratified sampling, data from 649 KWs is obtained to test the model. Partial least squares structural equation modelling (PLS-SEM) using SMART-PLS 4.0. software establishes a significant influence of WO on KH and QQ. KH significantly mediates the relationship between WO and QQ, highlighting its critical intermediary role PLSPredict evaluates the model’s predictiveness. WO and KH’s effects on QQ are examined using necessity logic by collectively applying PLS-SEM and necessary condition analysis (NCA).

The model wherein WO plays a significant role in increasing KH and QQ, with KH as a partial mediator in the relationship, has high predictive relevance. Moreover, NCA confirms WO as the key predictor variable that provides variance in QQ, followed by KH. The Importance-performance map analysis technique supports the study’s managerial implications.

This study enriches QQ’s emerging literature by empirically identifying its antecedents-WO and KH. Methodologically, this paper gives a model for using PLS-SEM and NCA together in relation to QQ by identifying WO as its necessary condition. Evidence of selected constructs’ interrelationships may help organisations draft leadership programmes to curtail KH and QQ behaviour.

Despite the rising trend of sustainable developmental goals (SDGs) incorporation into sustainability reporting, there remains a gap in understanding the role of SDG disclosure (SDGD) in the relationship between sustainability and financial performance. Thus, this study aims to investigate the relationship between sustainability performance and the level of SDGD; the relationship between sustainability performance and financial performance; and the link between the level of SDGD and financial performance.

Conducted in Italy, the analysis involves manual collection of sustainability reports from company websites for the fiscal years from 2019 to 2022, followed by textual analysis to identify SDG-related content disclosed in nonfinancial reports. Financial and nonfinancial data from Orbis and LSEG databases are used for regression analysis on panel data.

Findings align with existing literature, emphasizing the partial mediator role played by the level of SDGD in the relationship between sustainability performance and financial performance, measured by return on equity. In addition, the study suggests that there is a positive relationship between sustainability performance and the level of SDGD and a positive relationship between the level of SDGD and financial performance.

This study contributes to a deeper understanding of how SDG disclosures function within the broader nexus of sustainability performance and financial outcomes. Findings from this study provide empirical support for the argument that SDGD is not merely a regulatory compliance tool but also a strategic asset that can enhance a firm’s financial performance.

A captivating journey through Spain's verdant vineyards is unveiled in this study, where the burgeoning realm of wine tourism is revolutionising the wine industry from within. At the heart of this evolution lies Bodegas Franco-Españolas, where the fusion of wine culture, gastronomy and authenticity is being explored as a transformative force for sustainable and innovative practices. Through the lens of qualitative research, the myriad ways in which wine tourism acts as a catalyst for economic, social and environmental enrichment within the winemaking domain are revealed. This exploration transcends academic boundaries, offering a narrative of transformation that provides actionable insights and strategic frameworks for industry leaders and policymakers. The essence of wine tourism is being embraced, charting a course towards a future where the wine industry not only thrives but does so sustainably and innovatively. A toast is raised to a new era of wine tourism, where each glass poured signifies a step towards a greener, more vibrant viticultural landscape.

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.