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The study aims to show how the public interest has been argued to justify the political interference in the accounting of financial entities as a tool to face a critical financial situation in a country. And to offer a different perspective of the publicness notion that focuses on the field of financial accounting for private entities.

The paper draws on legal and political arguments referred to the public interest that consider the balancing approach, and so goes beyond the traditional agency framework, to explain politicians' influence on financial reporting. The behavior of the newly elected Spanish government, which issued accounting impairment rules for banks is described, and the accounting practices of a highly politically connected financial entity—Bankia—are used to illustrate the consequences of that intervention.

The paper evidences that the government intervention, which implied non-compliance with IFRS, was in line with its economic goals, led to the financial sector bailout and avoided the rescue of the country. This is what we call “breaking rules to achieve the public interest”, which is also consistent with a big-bath behavior to justify the bailout and legitimate the decision to breach IFRS. The silence of enforcers is consistent with the balancing approach that suggests compliance costs from a breach of rules are perceived less relevant after a high-level decision.

This is a country-specific study based on a single case study that limits the generalizability of the findings.

This research provides a new angle to consider the political motivations to intervene in accounting in the private sector, as well as the enforcers' motivations to allow it. From an interdisciplinary perspective, it shows how politicians have argued the “public interest” to use (and abuse) to intervene in accounting rules, as well as to influence the accounting practice of a highly politically connected bank. It also highlights the potential long-term unintended consequences of these actions.

The main objective of this study is to propose a model to study the impact of radio-frequency identification (RFID) technology on organizational performance of the Library of the Academy of Arts in Iran. The Specialized Library at the Iranian Academy of the Arts (IAA) as one of the biggest national Iranian libraries has implemented and exploited RFID technology. This research aims to present a pattern for studying the effect of RFID on organizational performance at the Specialized Library at IAA from an employee’s perspective.

The statistical population includes 91 library staffs and managers of IAA. The data were collected through a questionnaire. The research literature was studied first, and the following four components were determined as research variables: service provision, costs, customer satisfaction and response time. The Cronbach’s alpha was calculated to test the questionnaire reliability, which resulted in an acceptable level of 0.829. The structural equation modelling method through SPSS and SmartPLS was applied to analyse the data.

The results indicate that there is a positive relationship between technology usage at the IAA library with an improved service provision, enhanced customer satisfaction and reduced response time; however, the hypothesis related to RFID usage and reduced costs was not supported.

As this study is limited to one library, it is recommended that to provide a suitable ground for benchmarking purposes and to facilitate successful implementation of RFID technology in other sectors of the country, future studies should be focused on various industries.

To the best knowledge of the authors, no comprehensive model has been developed to present a pattern for studying the effect of RFID on organizational performance, particularly in the context of Iran.

This paper aims to advance in the knowledge of the EFQM model as a framework for implementing total quality management (TQM). To do so, the work identifies the soft-hard TQM factors in the EFQM model, investigates the relationships between these factors and analyses their influence on key business results.

The methodology used is factorial analysis and structural equations – specifically the partial least squares technique. The sample is made up of 116 private firms. TQM is an integral management philosophy which is based on a set of social and technical factors that must be put into practice through a reference framework, such as the one in the EFQM model.

The work empirically identifies three dimensions that correspond to the soft-hard TQM factors (management and human resources, strategic management of partnerships and resources and processes management). Furthermore, it shows how these dimensions make up a management system that has a significant effect on key business results.

The main limitations are to be found in the sample used – private firms from a specific geographical context.

The research model facilitates the design of a management system for professionals and orientates them in its implementation and improvement with a view to influencing key results.

The data have been obtained from the scores of the processes of self-assessment and external assessment followed by firms that were candidates for excellence awards. The work empirically identifies the social and technical factors implied in the EFQM model and their relationships. Moreover, it presents the effect on a type of result that has not been analysed very much: key results (economic, financial, innovation or processes improvement).

This paper aims to provide insights on the gender-performance relationship, this paper studies the impact of board gender diversity on firm performance, by taking into account the “critical mass” of women directors and their educational level.

The hypotheses are tested on a unique dataset of 211 European Union publicly listed companies in 2012 belonging to the construction industry from 28 different countries through a set of ordinary least squares regressions.

The evidence shows that the “critical mass” rather than the simple presence of women has an incremental benefit on firm performance. In addition, results show that the educational level of women directors negatively affects firm performance, as it might impact the dynamics within the boardroom.

The quantitative nature of the study does not allow drawing strong inferences on behavioral processes and dynamics in and around the boardroom. Nevertheless, this study will open new research insights on exploring the educational level on board.

Regulators and policymakers that should be aware of the influence of women as a group on firm performance and that this role is differential across industries.

The novelty of this paper is that it investigates the role of women in a high masculine gender-specific industry and explores a still poorly understood demographic variable (i.e. the educational level) of women directors.

This chapter analyzes spatio-temporal patterns of female homicides in Mexico during the period 1990 to 2018. It analyzes socio-demographic and geographical characteristics of female homicides from which it is possible to apply statistical methods that identify regions with high incidence rates that persist over time. It is also discussed the growing participation of civil society organizations (CSOs) and its role on establishing accountability mechanisms and the developments of public policy programs in light of the poor institutional capacity of the Mexican state to address this problem. The findings here described suggest a demographic and geographic spread of female homicides – that is, the phenomenon of violence against women has reached more significant socio-demographic segments whose incidence covers a greater territorial extension. Furthermore, it is argued that despite the strategies implemented by the federal and local government on addressing the problem, the results are far from being acceptable. As argued, this calls for a nationwide initiative, the involvement of international agencies, and the consolidation of women’s empowerment though participatory mechanisms in all aspects of public life.

Although scarce in the literature of entrepreneurship, the Aztec and Mayas (as well as the Incas), two of the most important civilizations in ancient Latin America, are considered by us as entrepreneurs. This is our departing point for understanding where entrepreneurship was born and built in Latin America. Unfortunately, its indigenous communities still are far behind in terms of labor, quality of life, poverty, and economic opportunities. From the ethnic entrepreneurship theory and after a deep literature review, a model is proposed for our region, a starting point to analyze and understand its processes in our region, thus making an impact on the development of public policies that can ultimately alleviate and improve the condition of this communities, and by going back to its roots, give a clearer picture of the reasons behind the present and future condition of entrepreneurship in Latin America.

Taking as reference a sample of around a hundred biographical materials on entrepreneurs in Mexico and Colombia, the purpose of this chapter is dual. Both to show the relevance and varied modalities that the biographical approach has enjoyed in business history research since the 1990s, and to display the intrinsic potential this modality of scholarship entails for entrepreneurship endeavors. In particular, it discusses the prospects to incorporate this body of empirical works into the large Latin American audience attending undergraduate, graduate and executive education programs in business, economic history and related fields. The chapter is organized into three sections. The first two are devoted to illustrate relevant patterns in the entrepreneurial trajectory of individuals and entrepreneurial families studied in each of the two countries under consideration. The last section identifies some conceptual issues that may impact current debates on Latin American business development as exemplified in recent business and economic history journal venues and scholarly conferences.

This chapter studies how entrepreneurship research has evolved at the Latin American level. Using the database available in the Web of Science Core Collection, a period-by-period bibliometric analysis is carried out to identify possible changes in research trends over time. On the one hand, the results show that in the period 2000–2006, research focuses mainly on rural development, community development and financial resources. On the other hand, in the period 2007–2013, the research priority is related to international entrepreneurship, private capital raising and studies based on the Global Entrepreneurship Monitor (GEM). Finally, during the period between 2014 and 2020, research focused mainly on self-employment, family businesses, promotion of angel investor networks, venture capital, and female entrepreneurship. The results of this study may be of interest to academics, researchers, and policymakers to understand the evolution of this topic in recent decades and to promote entrepreneurship and innovation in the region.

This chapter's objective is to analyze, with a long-term perspective, the formation of an entrepreneurial culture in Mexico's Midwest, specifically in the state of Jalisco, in terms of the geographical environment, the culture in general, and the local economic institutions that, when viewed interconnectedly, will globally impact the practices, representations, and imaginaries of persons who at a given time have made the decision to undertake profitable economic activities – individual and collective entrepreneurs, in other words. To this end, we have divided the text into two sections. In the first, we conceptually review what we understand as entrepreneurial culture; in principle, we deconstruct its terms and then conjugate them from a social science perspective. We also emphasize the importance of studying the milieu as a scenario of action with different arenas, where a variety of agents have been involved. In the second part, without sidelining conceptual analysis, we present concrete empirical evidence of the role played by culture and local economic institutions that shape entrepreneurial culture in Midwestern Mexico over time, specifically in Jalisco. The text ends with some final considerations.

This study aims to analyze communication from the perspective of social marketing, positive emotions, and the topics chosen by Spanish tourist destinations to show their destination image. Additionally, this research shows a message classification model, based on the aforementioned characteristics, that has generated a greater impact, offering clarity to tourism managers on the type of content they should publish to achieve greater visibility.

The methodology used in this work combines content analysis and data mining techniques. The classification tree using the chi-square automatic interaction detector (CHAID) algorithm was selected to determine predictors of like behaviour.

The results show that the predictor variables have been emotions, social marketing and topics. Also, the characteristics of the messages most likely to have a high impact are those related to emotions of joy or happiness, their purpose is behavioural, and they talk about rural, cultural issues, special dates, getaways, or highlights of a town or city for something specific.

This study is the first to analyze the content of the tweets shared by destination tourism managers from a social marketing, positive emotions, and sustainability perspective, determining the possible predictors of likes on Twitter. The authors contribute to the literature by deepening the understanding of how social marketing and the positive emotions promoted drive a more significant impact in tourism communication campaigns on social media. The authors provide destination managers with a way better to understand the variables relevant to users in tourism content.