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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.

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.

Calculating an organization's carbon footprint is crucial for assessing and implementing emission reductions. Although Finnish higher education institutions (HEIs) aim for carbon neutrality by 2030, limited research exists on plans to reach a similar target in any country. This paper aims to address the shared and individual challenges Finnish HEIs have with carbon footprint calculations, reductions, resources and offsetting.

A survey was targeted to sustainability experts in all 38 HEIs in Finland to identify key patterns and trends in the focus fields of the study. SWOT analysis was used to classify main strengths, opportunities, weaknesses and threats, based on which a series of policy recommendations was drafted.

Finnish HEIs are committed to carbon footprint tracking (97%, annually by 87%). The lack of standardization and the number of external stakeholders complicate accounting indirect emissions, impeding comparability and reliability. Only 39% had set separate emission reduction targets, suggesting a preference for carbon footprint over other environmental impact indicators. Insufficient monetary and human resources emerged in 23% of institutions, especially those smaller in size. Only 52% had clear offsetting plans, with shared concerns over trust and responsibility.

By including both research universities and universities of applied sciences, the findings provide an unprecedented outlook into the entire Finnish HEI sector. The policy recommendations guide HEIs both locally and globally on how to improve their transparency and scientific integrity, reflect on core successes and weaknesses and how they complete their objectives of education, research and social impact while promoting stronger sustainability.

Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure.

The study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information.

The findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents.

To the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.

Recent advances in coaching technology enhanced its accessibility and affordability for a broader population. In the imposing growth of economy and the demand for extensive coaching intervention for executives, artificial intelligence (AI)-based coaching is one of the possible solutions. While the evidence of AI coaching effectiveness is expanding, a comprehensive understanding of the field remains elusive. In particular, the true potential of AI coaching tools, ethical considerations and their current functionality are subjects of ongoing investigation.

The systematic literature review was conducted to extract experimental results and concepts about utilizing AI in coaching practice. The paper presents the primary capabilities of state-of-the-art coaching tools and compares them with human coaching.

The review shows that AI coaching chatbots and tools are effective for narrow tasks such as goal attainment, support for various psychological conditions and induction of reflection processes. Whereas, deep long-term coaching, working alliance and individualized approach are out of current AI coaching competence. In the current state, AI coaching tools serve as complementary helping tools that cannot replace human coaching. However, they have the potential to enhance the coach’s performance and serve as valuable assistants in intricate coaching interventions.

The review offered insights into the current capabilities of AI coaching chatbots, aligned with International Coaching Federation set of competencies. The review outlined the drawbacks and benefits of chatbots and their areas of application in coaching.

In Latin America, the growing participation of women microentrepreneurs who continue to operate in the informal sector stands out. The purpose of this study is to analyse if the context where the business is developed influences the gender perspective in the decision of the microentrepreneur to remain in the informal sector, mainly in Peru, which registers high rates of informality in businesses led by women.

The National Household Survey for the period 2014–2021 is used with a sample of 63,020 micro and small Peruvian companies that have been in operation for more than three years. The data is analysed with the logistic regression technique.

The results show that microenterprises run by women are less likely to be formal. However, this situation would change if these businesses were larger. In addition, women microentrepreneurs face limitations in accessing resources, and their businesses frequently run from their homes, allowing them to hide their activities from regulatory bodies.

The context of Peruvian women microentrepreneurs who have been in operation for over three years and who persist in informality is analysed. It is essential to know the characteristics of this sector to formulate policies that encourage the formalization of companies, particularly in Latin America, incorporating gender differences.

Organisational slack has been widely considered in strategic management, but there is a gap in understanding the process of accumulation and application of slack resources. From a dynamic perspective and over an extended period of time, this paper analyses the management of slack resources and evaluates whether the different behaviours, in relation to the accumulation and consumption of slack resources, have any effect on performance.

The resource-based view and the dynamic extension of this theory, i.e. resource management and resource orchestration, were analysed in order to evaluate how slack resources can be managed and generate value. Assuming a configurational approach, the analysis was structured into two stages to answer the proposed hypothesis. The first stage studied whether there were different patterns of management of slack resources over time using the DistatisR package. The second stage evaluated which behaviours had the greatest impact in terms of profitability by using a dynamic panel data regression.

Three different types of slack resource management were found in companies: efficient, effective and erratic. Different types do not have the same impact on performance.

The dynamic management of slack resources has scarcely been considered, even during periods of crisis and economic expansion. This research advances the understanding of how firms transform slack resources into performance from a dynamic perspective.

In light of the world’s accelerating march towards a sustainable future, the education for sustainable healthcare must be sufficiently acknowledged in health professions curricula. Early integration of these competences into nursing degree programme emphasizes its importance and applicability. This paper aims to investigate the effectiveness of an educational sustainability intervention in higher education to change nursing students’ attitudes towards sustainability and climate change, and environmental awareness.

A quasi-experimental study was performed with repeated measures between September 2019 and May 2023. Undergraduate students were introduced to sustainability and climate change in the context of healthcare using scenario-based learning and augmented reality over the courses in nursing degree. Participants' attitudes and awareness were collected by online questionnaires.

The educational intervention showed effectiveness in significantly improving attitudes towards climate change and sustainability, and the environmental awareness for changing their clinical practice (p < 0.01). However, students struggled to apply sustainability and address unsustainable practices in healthcare settings.

This study shows an effective model of curricular sustainability that can be implemented in other universities and health disciplines. The findings highlighting the importance of sustainability education in nursing and its potential to drive positive change in healthcare practice and society at large. Embedding key topics aligned with sustainable development goals in the curriculum prepares nursing or health workforce to address planetary health and implement sustainable practices that provide climate-smart care.