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This paper provides a systematization of the existing body of literature on both employee participation goals and the intervention formats in the context of organizational change. Furthermore, degrees of employee involvement that the intervention formats address are identified and related to the goals of employee participation. On this basis, determinants of employee involvement and participation in the context of digital transformation are unveiled.

Based on a systematic literature review the authors structure and relate employee participation goals and formats. Through a workshop with expert practitioners, the authors transfer and enhance these theoretical findings in the context of digital transformation. Experts rated the three most important goals and identified accompanying success factors, barriers and effects.

The results show that it is not necessarily the degree of involvement but a context-specific selection of measures, the quality of their implementation as well as the actual uptake of suggestions and activities developed by employees that contribute to employees accepting and participating in goal-directed transformations. Moreover, employees must have sufficient information and time for their participation in transformation processes.

This paper is based on a transformative approach, combining literature analysis to identify formats and goals of employee participation with experiential knowledge of digital transformation practitioners. In addition to relating intervention formats to goals pursued in organizational change processes, empirical and experiential perspectives are used to identify three very relevant goals and respective determinants in digital transformation processes.

This article analysed how data collection systems (DCS) developed by governmental audit organizations (Court of Accounts) affect budgetary planning within local governments.

Eighteen semi-structured interviews complemented by six time-lagged interviews via WhatsApp were carried out with the actors involved in the preparation and auditing of the Medium-Term Expenditure Framework (MTEF) in Brazilian local governments. Documents such as the structured layouts of Courts' DCS and the publicised MTEF prepared by local governments were also analysed.

The findings indicate that Courts' DCS structured layouts reduce local governments' budgetary planning autonomy in elaborating their MTEF. It happens as the Courts' main driver is to make MTEF information auditable and not to improve the usefulness of information by governments. As a result, the planning choices of the local governments end up limited, not by the general legislation but by the rules established by the computerized systems of the Courts.

The paper's originality relies on demonstrating that the digitalisation of audit processes ultimately affects local governments' practices through structured layouts for the data collection on MTEF information - that impose rigidity on the budget planning process of local governments. The authors highlight the role of public sector auditing organisations as potential catalysts of reforms; however, this should be considered cautiously since the drivers and motivations of the organisation that sponsors public financial management reforms matter for overall reform effectiveness.

There is little doubt that organizational identity – that which is central, distinctive, and enduring about an organization – mediates in adaptive processes. Exactly how this mediation takes place, and whether it is favorable or unfavorable to adaptation, must still be fully established. The purpose of this paper is to add to the literature on identity and adaptation by exploring the relationship between these two constructs in family firms operating in an emerging economy. Based on measures of strength of identity, the authors examine how identity affects the adaptive processes of issue identification, strategic impulse definition, and implementation, where the authors look at pace of adjustment.

Longitudinal and comparative case studies were conducted of polar types presenting two pairs of organizations in two separate industries. These organizations faced the challenge of founder succession and a radical shift in macroeconomic conditions over a period of three decades. Through these four cases the authors hope to provide clear pattern recognition of strength of identity and adaptation – and of the relationship between these two constructs – in the face of severe internal and external shocks. The approach seems adequate in the larger context of inductive theory development and particularly suitable to the exploration of theoretical constructs, as it allows the researcher to unravel the underlying dynamics of path dependencies and/or evolutionary processes.

It is found that strong‐identity organizations are able to foresee relevant changes in their industries, define adequate strategic responses, and implement them in an evolutionary (i.e. smooth) manner. Conversely, loose‐identity organizations misread industry trends, incur strategic paralysis, and must eventually enforce revolutionary (i.e. violent) changes in order to ensure survival.

The paper addresses a critical issue for the advancement of organizational theory: the relationship between organizational identity and adaptation in emerging economies. In addition, it has important practical implications for managers doing business in turbulent environments. It makes a sound theoretical contribution and has important managerial implications.

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

From the perspective of business history, this chapter presents an overview of the development of the tourism sector in South America, placing special emphasis on the Peruvian case. The chapter explores various topics related to the tourism chain, such as hotel networks, the role of the state, tour operators, micro- and small enterprises, linkages between tourism and sustainability, the formation of clusters in the sector, and interactions between different entrepreneurs in the chain. Special emphasis is placed on the Peruvian case, especially when it comes to discussing the role of micro- and small enterprises in the sector.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

The chapter starts with some reflections on the different ways in which scholars (implicitly, if not explicitly) perform visual analysis in their own work. For social movement scholars, in fact, the choice of logos for research centers, the selection of pictures for presentation slides, or the designing of covers for books all signal not only esthetic tastes but also specific conceptions of their object of studies. Moving from these experiences to some empirical analysis of the images collected in the place where young activist Carlo Giuliani was killed during a police charge at the counter summit against the G8 in Genoa in 2001, the chapter suggests some line of reflections on the production and use of images in social movements.

The purpose of this study is to identify how the value dynamics of the freemium business model (BM) play out in a social enterprise.

We draw on a multiple case study of two social enterprises –one nonprofit (Aravind Eyecare) in Asia and one for-profit in Latin America (Biodent)– to analyze the implications of applying the value architecture of a freemium BM to social enterprises.

The freemium BM departs from standard practice when applied in social enterprises. Meaningful differences include the feasibility/desirability of converting free users to paying ones, the presence of significant variable costs –which requires balancing the ratio of free and paying customers– and the use of nontraditional pricing schemes to enhance value capture. The social freemium BM can increase scalability, value creation and value capture. Under this model, “beneficiaries” can be more than passive recipients of value and contribute to a venture's success in various ways –such as lowering its operational costs or enhancing its value proposition toward third parties.

While in the past years commercial enterprises have been disrupted by the emergence of freemium platforms, the social enterprise field has barely taken notice. We extract lessons and implications from this paradigmatic change for the theory and practice of business model innovation in social enterprises, of particular relevance to Latin America, where social and environmental disequilibria remain a recurring feat.

Identificar cómo el modelo de negocio freemium impacta el desarrollo de un emprendimiento social.

realizamos un estudio de caso múltiple de dos emprendimientos sociales –uno sin fines de lucro (Aravind Eyecare) ubicada en Asia y el otro con fines de lucro ubicada en América Latina (Biodent)– para analizar las dinámicas qué genera el modelo de negocio freemium en la arquitectura de valor de los emprendimientos sociales.

Cuando el modelo freemium se aplica a un emprendimiento social, surgen diferencias respecto de la práctica estándar en empresas comerciales. Estas diferencias incluyen la viabilidad/conveniencia de convertir a los usuarios gratuitos en clientes de pago, la presencia de costos variables significativos –que imponen la necesidad de equilibrar la proporción de usuarios gratuitos y clientes de pago– y el uso de esquemas de precios no tradicionales para mejorar la captura de valor. El modelo freemium social puede contribuir a facilitar la escalabilidad, así como la creación y captura de valor de un emprendimiento social. Bajo este modelo, los “beneficiarios” pueden ser más qué receptores pasivos de valor y contribuir al éxito de la empresa de diversas formas –por ejemplo, reduciendo sus costos operativos o mejorando su propuesta de valor.

En las últimas dos décadas, varias industrias sufrieron grandes disrupciones por el surgimiento de modelos de negocio basados en plataformas, como el freemium. Sin embargo, hasta ahora el campo del emprendimiento social parecía no haber tomado nota de este cambio paradigmático. En este artículo, extraemos lecciones e implicaciones de este cambio para la teoría y la práctica de los emprendimientos sociales. Nuestros hallazgos son particularmente relevantes para América Latina, en donde subsisten profundos déficits socio-ambientales.

The open innovation (OI) paradigm suggests that firms should use inflows and outflows of knowledge in order to accelerate innovation and leverage markets. Literature examining how firms are adopting OI practices is rich; notwithstanding, little research has addressed this topic from the perspective of small- and medium-sized enterprises (SMEs). Given the relevance of SMEs in worldwide economies, the purpose of this paper is to provide a comprehensive overview of research on OI in SMEs.

In total, 112 academic articles were selected from the Web of Science database. Following a bibliometric analysis, the most relevant authors, journals, institutions and countries are presented. Additionally, the main areas these articles cover are summarized.

Results are consistent in that the most prolific authors are affiliated with the universities leading the ranking of institutions. However, it is remarkable that top authors in this field do not possess a large number of publications on OI in SMEs, but combine this research topic with other related ones. At the country level, European countries are on the top together with South Korea.

Despite following a rigorous method, other relevant documents not included in the selected databases might have been ignored.

This paper outlines the main topics of interest within this area: impact of OI on firm performance and on organizations’ structure, OI as a mechanism to hasten new product development, the analysis of the inbound/outbound dimensions of OI, and legal issues related to intellectual property right management when OI is implemented.

The study uses a combination of bibliometric indicators with a literature review.

In the Industry 4.0 (I4.0) era, small and medium enterprises (SMEs) face significant pressure to make their manufacturing operations more sustainable. However, SMEs often lack the knowledge and information needed to leverage I4.0 technologies for achieving sustainability. This paper aims to develop a multi-criteria decision-making (MCDM) model to prioritize sustainability functions supported by I4.0 technologies in SMEs.

The fuzzy-DEMATEL method was developed to classify sustainability functions based on their prominence and influence, categorizing them into cause-and-effect groups. Experts in I4.0 technologies, sustainability and SMEs from Brazil were consulted during the data collection phase. Sensitivity analysis was also performed to validate the results obtained through the DEMATEL method.

The results indicate that the most prominent and influential sustainability functions include organizing production processes, employee skill development and simplifying production planning and control. Therefore, investing in I4.0 technologies to support these functions can enable SMEs to amplify the impact of their sustainability initiatives and improve operational efficiency. The authors also observed that improving quality monitoring is the primary function within the effect group.

This paper serves as a roadmap for SME managers seeking to enhance the effectiveness of their sustainability practices using I4.0 technologies, thereby maximizing impact while minimizing the complexity of implementation.

This study ranks key sustainability functions as actions and practices that SMEs can implement using I4.0 technologies to achieve sustainability. It also identifies the most prominent and influential functions managers should prioritize when investing in I4.0 technologies.