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Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.

Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.

Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.

To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.

The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other “Free Africans”. Various control and information procedures were put in place to monitor its achievement of this goal.

This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the “Free Africans” consistent with the ideologies of the period and place.

The authors find that the House of Correction pursued a policy of ensuring “Free Africans” were docile, obedient and familiar with State ideology.

The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations.

This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of “Free Africans”.

The purpose of this paper is to evaluate the association between food consumption classified by the degree of processing and cardiometabolic risk factors in a population at risk of cardiovascular disease.

A cross-sectional study conducted with 325 adults and elderlies who present a cardiovascular risk factor. The food consumption was evaluated by a 24 h dietary recall, and it was classified according to the NOVA classification.

Individuals who presented a higher consumption of processed and ultra-processed food had a higher prevalence of abdominal obesity, waist/hip ratio (PR = 1.005; p-value = 0.049), waist circumference (PR = 1.003; p-value = 0.02) and high total cholesterol (PR = 1.008; p-value = 0.047), while ultra-processed had a higher prevalence of excess weight (PR = 1.004; p-value = 0.04), and abdominal obesity, waist/hip ratio (PR = 1.005; p-value = 0.04), waist circumference (PR = 1.004; p-value = 0.004) and waist/height ratio (PR = 1.003; p-value = 0.03).

An association was found between the degree of food processing and cardiometabolic risk factors, even in a population that already has a risk factor for cardiovascular disease, reinforcing the importance of personalized nutrition orientation that considers the profile of the target population as well as types of meals.

Food processing in itself can influence cardiometabolic risk and, as far as is known, no study has evaluated food processing in individuals who already have some type of cardiovascular risk. Also, consumption was assessed by the degree of processing between meals.

This paper aims to describe how the technology forecast process occurs at a technology-based company named Daiken, a Brazilian electronics industry, located in the state of Parana. The study helps to clarify the context that tech-companies in Brazil face when trying to forecast new technologies.

The paper opted for a case study, in a qualitative and descriptive approach. Primary data were collected through a semi-structured interview and non-participant observation. Secondary data were generated through documentary research.

Outcomes indicate that, for the studied case, technology forecast practices are adopted in an informal and unsystematic way, best aligned to the nature of competitive intelligence.

Because of the chosen research approach, the results may lack generalizability. Therefore, researchers are encouraged to test the propositions further.

The paper includes implications for the adjustment of technology forecast tools to the reality seen in emergent nations like Brazil.

This paper fulfills an identified need to study how to conduct the technology forecast processes in small and mid-tech-companies in Brazil.

Social entrepreneurship literature emphasizes the creation of social value for society from three main concepts – generation, appropriation and devolution - that form a value cycle. This paper aims to analyse how social enterprises operationalize this cycle to create positive social impact.

This study uses a multi-case approach, conducting semi-structured interviews with founders of Brazilian social enterprises.

This study empirically supports the existence of the value cycle and identifies an additional stage –value transformation – emerging from the data. While the initial three stages occur within social enterprises, value transformation unfolds within served communities. This stage not only facilitates the conversion of value types (e.g. social to economic or environmental) but also stimulates the formation of new social enterprises. Consequently, this paper proposes a comprehensive social entrepreneurship value cycle encompassing generation, appropriation, devolution and transformation of value.

This paper contributes to clarifying concepts and mitigating theoretical ambiguities surrounding social value creation in the context of social entrepreneurship. It provides a framework for understanding the underlying principles of each stage in the value cycle, thereby empowering scholars and practitioners to enhance the innovative mission of social enterprises and drive social change within underserved communities.

In this article, the research objective is to empirically investigate the effect of the adoption of the Brazilian instant payment system, Pix, on the local credit market structure and the diversification of the banking system in Brazilian municipalities.

By analyzing the data, in this study, we compile and align data from supervisory and public sources, covering the period from 2019 to 2022 in Brazil. As of 2014, Brazil was comprised of 5568 municipalities distributed across five regions: North (450 municipalities), Northeast (1792), Midwest (467), Southeast (1668) and South (1191), according to the Brazilian Institute of Geography and Statistics (IBGE). Our analysis relies on the volume and quantity of Pix to the outstanding credit operations in Brazil.

This article provides evidence that the widespread adoption of Pix has impacted the financial structure of municipalities. This analysis of banking concentration in the country and municipalities, based on banking relationships, helped us assess whether the adoption of Pix had any correlation with the increase in credit lines. Overall, the results from the statistical tables suggest that the adoption of Pix may be having a positive impact on the local credit market structure.

The originality contribution of the study is to initiate an investigation into the impact of this instant payment system, Pix, on the Brazilian reality. Pix was launched in 2020, amid the COVID-19 pandemic, and had significant numbers, such as over 61% of the adult population having at least one Pix key registered in a little over a year; about 100 million people made at least one payment with Pix; and more than 1.4 billion transactions per month, with 72% between individuals, as presented by the REB 2021.

This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate goal is to dig to light companies’ main approaches to incorporating SDG disclosures into IRs.

This study puts forward both deductive content analysis and an inductive thematic analysis on a sample of worldwide leading IR adopters to assess what SDGs they disclose and how they integrate SDGs into the reports. Meaningful narratives and graphical illustrations are selected, categorised and discussed from a symbolic/substantive legitimacy perspective.

The results of this study highlighted that although a fair number of leading IR adopters addressed SDG issues, their pathways to disclosure were not uniform. In some cases, SDGs inspired substantive changes to internal management and process, communicated through an integrated approach. However, there was a persistent trend of using SDGs as camouflage and symbolic tool to enhance company’s reputation and obtain a licence to operate.

To the best of the authors’ knowledge, this was the first study that performed a deductive/inductive thematic analysis to engender insight into the most meaningful patterns followed by leading IR reporters worldwide to disclose their contributions to SDGs and address their legitimacy.

This research aims to investigate how personality, identified through the psychological type, can contribute to a more robust process of identifying the investor's profile. The traditional process of investor profile analysis of Brazilian financial institutions is performed through a form in which basic information is required to define the profile. By adding psychological and behavioral aspects obtained through the Myers–Briggs type indicator (MBTI) typology, institutions participating in the financial and capital markets could enrich the understanding of their clients.

It presents a quantitative approach, with an exploratory-descriptive focus, with a survey carried out on a sample of 613 investors, in which nonparametric tests were performed to test hypotheses on the influence of personality on the behavioral aspects of these investors.

The results showed a relationship between the dimensions of the personality type and the investment profile, indicating that personality is a relevant factor in guiding investor behavior. In this context, evidence of the applicability of the principles of behavioral finance to investor behavior was found, to the detriment of traditional finance principles.

Findings help investors to plan and manage their finances more appropriate manner. Financial institutions can create more accurate and realistic investor profile analysis processes, adding psychological and behavioral aspects obtained through the MBTI typology. In this way, companies and financial advisors will be able to provide a better-quality service to their clients, recommending the most appropriate investment strategies.

The elements originality of this study are as follows: (1) methodology: there is a lack of research covering the application of personality assessment tools, particularly the MBTI, to improve investor's profile analysis; (2) geographical coverage: lack of research of the theme in Brazil and Latin America in general; (3) robustness of the database.

The purpose of this study is to characterize output and impact evaluation initiatives from the perspective of entrepreneurs and investors of social enterprises (SE) by highlighting their relevance, implementation processes and consequences.

This study adopted a qualitative approach through a multiple case study. This study also analyzed ten SE in five areas and three investors, using semi-structured interviews, codification and content analysis.

Evaluation is still at an initial stage in these businesses, and there is a gap between what the field-specific literature proposes and what firms do. Although entrepreneurs feel that evaluation is essential to demonstrate their value and confirm their purpose and impact, it is not a priority.

Due to the small number of Brazilian enterprises and investors, it is impossible to generalize the results.

The results are relevant to rethink strategies, processes and methodological tools that seek to portray, more realistically and reliably, the evaluation dimensions in SE.

This study highlights the risk regarding the legitimacy of social impact ventures since, without the due causal inferences, it is not easy to prove the impact they claim to achieve. This situation conducts to the weakening of the ecosystem leading to the emptying of the term impact.

The main research contributions address the methodologies, practices and evaluation routines of some Brazilian SE and their investors, presenting the characteristics, perceptions and limitations of the studied ventures.

The objective of this study was to evaluate the influence of Saccharomyces boulardii on the kinetics of fermentation for organic and conventional apple pulp and to verify the effect of the antioxidant quercetin on the response to cellular oxidative stress.

The kinetic parameters, the content of phenolic compounds, the quantity of quercetin and the antioxidant activity were determined during the fermentation process. The effect of quercetin on cellular oxidative stress was also investigated.

The content of phenolic compounds, the antioxidant activity and the quercetin concentration were higher in the organic fermented apple pulp (ORG) than in the conventional fermented apple pulp (CON). However, both apple pulps were considered ideal substrates for the growth of S. boulardii, suggesting that they are potentially probiotic. After fermentation, the quercetin concentration in the ORG treatment and YPDQ treatment (YPD broth with 0.1 mg quercetin rhamnoside/mL) increased viability by 9%, while in the CON treatment generated there was an increase of 6% in viability, compared to the YPD control treatment (YPD broth).

The high concentration of quercetin in the organic apple pulp supports the proposal that quercetin reduces the oxidative stress mediated by reactive oxygen species through its antioxidant action on S. boulardii that have similarities to mammalian eukaryotic cells. These findings suggest that fermented organic apple pulp could be consumed as a potential non-dairy probiotic product.