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The purpose of this paper is to examine whether the voluntary implementation of an internal audit department (IAD) by municipalities has any influence on external auditors' opinions.

This study population comprises the 308 Portuguese municipalities, from which the authors extracted a sample of 179. Financial and audit reports were collected from the period under analysis (2014–2017). The sample was then divided into two groups: municipalities that had voluntarily implemented an IAD and those that had not. Internal audit departments were characterized according to their robustness – whether they were more or less robust. First, a descriptive statistical analysis of the dataset was performed to analyze the representativeness of the sample and to extract insights. To address the research questions, ordinal random effect regression models were considered.

Contrary to the authors' expectations, the voluntary implementation of an IAD had no influence on the audit report type. However, when the authors refined the approach to include the robustness of the IAD, it became clear that this variable does influence the report issued by the external auditor.

This paper contributes to the current literature by determining the effects of the robustness of IADs on municipality audit reports. As far as the authors know, this paper is novel. Since auditing plays an important role in the transparency of public financial statements and in promoting equity, this study shows that a robust IAD is an advantage in the pursuit of these goals.

The purpose of this study is to analyze the entrepreneurial intentions of higher education students in a private higher education institution (HEI), enrolled in the following courses: Business Management, Hospitality Management, Tourism and Business Relations.

A quantitative methodology was used through the application of a questionnaire in a private HEI located in the northern region of Portugal and 228 valid responses were collected.

We have found out that (1) the elder the students are, the higher is the probability that they will consider entrepreneurship as the first option to enter the job market; (2) the courses of Business Management and Hotel Management are those that influence the entrepreneurial intentions most positively; (3) the more prepared a student feels in order to start a business, the more likely he will become an entrepreneur; (4) to consider entrepreneurship as the first option to enter the job market is positively influenced by the dimensions of the Attitude Toward Enterprise (ATE), namely, leadership, creativity, achievement and personal control; (5) to have a business idea could be motivated by the course in which the students are enrolled in, if they feel they are prepared to start a business, and by the dimensions of ATE.

HEIs and/or regional governments may have an entrepreneurship support office, where students can get assistance in the process of creating their companies and develop innovative entrepreneurial models adapted to older students. The creation of “senior entrepreneurial ecosystems” can be an interesting path to be explored. HEIs can make extracurricular activities available to students. Policymakers must introduce entrepreneurship to primary and secondary education.

This study increases the understanding of the individual characteristics of the students in a private HEI, as well as the courses that positively influence entrepreneurial intentions.

This research investigates the barriers impeding innovation within small- and medium-sized enterprises (SMEs) in Brazil, exploring 54 innovation-related barriers categorized into six distinct groups to offer substantial insights and analyses pertinent to the decision-makers, researchers and SMEs.

This research employed a mixed quantitative and exploratory approach, utilizing fuzzy Delphi, fuzzy analytic hierarchy process (AHP) and fuzzy decision-making trial and evaluation laboratory (DEMATEL) methods. The fuzzy Delphi method confirmed the categories and barriers through quantitative analysis, the fuzzy AHP ranked the validated obstacles and the fuzzy DEMATEL method identified causal connections among the top-priority barriers.

Out of 54 barriers, 23 significantly impacted SMEs. The “Financing and Financial” category was the most significant barrier, with “Access to Financing” being the most critical impediment. The barrier with the most influence was “Instability of Fiscal Policies,” and the highest causal priority was “Survival of the Priority Business,” identifying the government’s unstable fiscal policy as the principal barrier confronting SMEs in Brazil.

The primary challenges for Brazilian SMEs center on financing, fiscal policies and maintaining ongoing operations. By addressing these barriers and fostering a resilient business environment, SMEs’ innovation capabilities and competitiveness can be enhanced, serving as key drivers for sustainable economic growth in fluctuating economic conditions. This study contributes to the literature by highlighting and validating the main barriers to SME innovation, providing highly relevant information about the innovation process.

This study examines the relationship between the innovation ecosystem and performance measurement models. Although the innovation ecosystem and measurement models are widely recognized, the existing literature lacks a comprehensive understanding of the relationship between the proposed themes. Furthermore, it does not reveal how studies can be grouped to propose a thematic typology of the relationship.

The authors present a systematic literature review conducted in the Web of Science and Scopus databases, from a textual corpus that aided the proposition of the typology that aims to provide answers regarding the addressed themes.

The results of this review are based on a total of sixty peer-reviewed articles from the innovation ecosystem literature and performance measurement models between 1995 and 2020. The results make several contributions to the literature. First, by integrating evidence from empirical studies, the authors identified a typology formed by three classes: (1) ecosystem agents (2) analytical focus and (3) structured measurement tools. Second, the authors verified the relationship between the themes and discovered the existence of gaps to be filled, with the proposition of three drivers. Third, the authors presented a comprehensive mapping of field studies with a descriptive analysis of the textual corpus.

The results of the research provide important implications for researchers, managers and policy makers. Furthermore, the authors suggest directions for future research, including the need to examine the performance of the entire innovation ecosystem, integrating the different agents that exist for performance measurement.

The Covid-19 pandemic highlighted the contradictions inherent to balconies. Despite the attention given to these architectural elements on that moment, there is a knowledge gap concerning the preferences and expectations of the inhabitants in relation to them. For this reason, this paper aims to conduct a critical literature review of the publications about the inhabitants’ perceptions of balconies in order to identify the most relevant criteria to consider during the design process.

The analysis was based on the post-occupancy evaluation (POE) criteria (technical, functional and behavioural).

The results highlighted the relevance of the behavioural criteria for the valorisation of the balconies by the inhabitants and presented indications to the research about these liminal spaces and the design practice of housing buildings.

According to the authors’ best knowledge, this study represents the more holistic study of the kind.

The primary objective of the study is to explore and elucidate the relationship between spirituality and workplace performance. This study aims to fill a gap in the existing literature by presenting a theoretical–methodological framework that incorporates various aspects and research propositions, differentiating them based on specific mediating variables.

This research uses a systematic literature review methodology, analyzing 95 articles published over 20 years (2002–2022). This approach is designed to collate and synthesize evidence supporting the proposed relationship between spirituality and workplace performance and to understand the nuances of spirituality’s influence on performance.

The systematic review reveals recurring mediating constructs and various established theoretical–empirical relationships between spirituality and workplace performance throughout the study period. It highlights the significant role of spirituality in enhancing worker well-being, engagement and productivity.

This study addresses the impacts on societal views of work, employee well-being and organizational culture, especially considering the growing discussions around holistic and spiritually inclusive workplaces.

This paper introduces originality by presenting a theoretical–methodological framework that emphasizes five distinct research propositions. These propositions, rooted in a comprehensive literature review, provide insights into how spirituality might influence workplace performance through various mediating variables.

Wicked problems require collaborative innovation approaches. Understanding the problem from the users' perspective is essential. Based on a complex and ill-defined case, the purpose of the current paper is to identify some critical success factors in defining the “right problem” to be addressed.

An empirical research study was carried out in a low-density municipality (case study). Extensive data were collected from official databases, individual semi-structured interviews and a focus group involving citizens, local authorities, civil servants and other relevant stakeholders.

As defined by the central government, the problem to be addressed by the research team was to identify which justice services should be made available locally to a small- and low-density community. The problem was initially formulated using top-down reasoning. In-depth contact with citizens and key local players revealed that the lack of justice services was not “the issue” for that community. Mobility constraints and the shortage of economic opportunities had a considerable impact on the lack of demand for justice services. By using a bottom-up perspective, it was possible to reframe the problem to be addressed and suggest a new concept to be tested at later stages.

The approach followed called attention to the importance of listening to citizens and local organisations with a profound knowledge of the territory to effectively identify and circumscribe a local problem in the justice field.

The paper highlights the limitations of traditional rational problem-solving approaches and contributes to expanding the voice-of-the-customer principle showing how it can lead to a substantially new definition of the problem to be addressed.

This paper aims to focus on Brazilian business fairs primarily attended by metalworking companies.

Using a qualitative and exploratory approach, data were collected through semi-structured interviews answered by exhibitor companies from two of the most relevant Brazilian states in this industrial sector: Santa Catarina and Rio Grande do Sul.

The results recognize the four pillars of the interorganizational relationship developed among exhibitors at business fairs and launch serious implications for the effective development of business fairs as spaces of interorganizational relationship and of value creation.

This is the first study discussing the trade fairs of the Brazilian emerging industry related to the metal-mechanic sector of two of the most significant states in the country: Rio Grande do Sul and Santa Catarina.

The purpose of this paper is to measure the image of surf tourism destination, Praia do Rosa, Santa Catarina, Brazil, in order to examine the complex relationship between destination image components and surfers’ behavior in relation to surfing itself and to the trips made to take part in surfing activities, in a surf spot.

From the tourist population in Praia do Rosa surf spot, in Brazil, a sample of 200 surfers was taken. Data analysis included the following multivariate techniques: exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling as a procedure for the development and reliability of the measurement models of destination image of surf tourism in Brazil. Data analysis was performed using PASW-SPSS 24 and Mplus 7.

Through EFA and CFA, it was possible to identify the attributes that make up the image of a surf destination and their relationship with the behavior profile of surfers. The results highlight the role of the different factors that make up the overall image of the destination, through the analysis of cognitive, affective and conative components.

The results confirm and provide theoretical and empirical support for the research, showing that the set of observable variables and the specified latent dimensions are reliable. However, it is necessary to expand the sample studied so that the measurement model has better fit indices and show convergent and discriminant validity.

This study is relevant as it provides information that can be used by destination managers, especially regarding surf tourism. In the face of strong growth, the sector could benefit from the identification of destination image attributes which can be used in marketing campaigns put forward by both the public and private sector.

The results of the current study provide both public and private tourism managers with insights into surf tourism demand useful in developing effective marketing and positioning strategies.

This study explored and tested the image perception in a surf destination. The results contribute theoretically and empirically to discussions about the components of destination image. Also, the findings add to the understanding of surfing behavior, one of the most popular sports in the world, with surfers willing to travel long distances in search of ideal surf conditions.