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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 purpose of this paper is to develop a scale for measuring the construct perceived value, as evaluated by customers of retail banks.

The procedures involved an analysis of the literature about customer perceived value in order to identify the main dimensions relevant to bank sector, and after that, it was followed the conventional steps for developing multiple items scales, with fieldwork, scale purification exploratory analysis of reliability and of validity.

After two sampling procedures, the scale for the account holder perceived value retail banking was satisfactorily validated. The final scale is characterized as multidimensional, involving dimensions of operational quality, convenience and access, safety and soundness, and monetary sacrifice, each of them measured with four items reflectively related to the main construct.

Although the research was carried considering the conventional scaling procedures recommendations, the result may reflect the specificities of Brazilian bank customers; considering this, some other applications are necessary do bring a geographical validation of the scale.

The scale developed is an instrument that can be used to measure one of the most important constructs of bank customers, the customer perceived value, and can be used by academic researchers and also by bank managers.

The study brings a contribution not yet present in the main international literature, since no other study with complete development of a multidimensional perceived value measurement scale was identified, and can become a reference for other similar studies in the banking context.

This paper explores how racial neoliberalism is the latest evolution of race and global capitalism and is analyzed in the example of global tourism in Costa Rica. Racial neoliberalism represents two important features: colorblind ideology and new racial practices.

Two beach tourism localities in Costa Rica are investigated to identify the racial neoliberal practices that racialize tourism spaces and bodies and the ideological discourses deployed to justify racial hierarchical placement that perpetuates new forms of global and national inequality.

Three neoliberal racial practices in tourism globalization were found. First, “neoliberal networks” supported white transnational actors’ linkage to national and global tourism providers. Second, “neoliberal conservation” in beach land protection policies secured private tourism business development and impacted current and future racial community displacement. Third, “neoliberal activism” exposed how community fights to change local tourism development was demarcated along racial lines.

An inquiry into the mechanisms and logics of how racism contemporarily operates in the global economy exposes the importance of acknowledging that race has an impact on different actor’s global economic participation by organizing the distribution of material economic rewards unevenly.

As scholarship exposes how gender, ethnicity, and class are constituted through global economic arrangements it is imperative that research uncovers how race is a salient category also shaping current global inequality but experienced differently in diverse geographies and histories.

This case is to familiarize students with the peculiarities of social enterprises (SEs). They would be able to recognize that SEs are hybrid organizations that merge a social purpose with the managerial logics of business ventures. Because of this dual nature, social entrepreneurs need to balance their social aim and the financial viability of the project when analyzing different ways to grow the business, as well as understand and address internal tensions that arise because they have to deal with diverse stakeholders. At the end of the analysis, students would have clear that social and commercial ventures respond to different logics, and therefore, require different managerial models.

Andrea Meoño was the founder of Hope Home, a center for early childhood education in San José, Costa Rica. The goal of the center was to provide education and daily care to children of disadvantaged families, especially single mothers for whom it was a real challenge to maintain a permanent job to sustain their children, and at the same time, provide them with adequate care and attention. After five years of operating the center, Andrea had to figure out the best way to grow her business, ensuring financial sustainability while keeping true to her original purpose of helping vulnerable mothers by providing their children with excellent educational opportunities.

Master’s and Master of Business Administration students taking a course on social entrepreneurship.

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CSS 3: Entrepreneurship

The ability to form impressions allows predicting future behaviour and assessing past conduct by facilitating decision making in different contexts. Both verbal cues (what we know about someone) and non-verbal cues (the emotion expressed) could modulate this process to a different degree. The purpose of this paper is to analyse the relationship between these variables and their impact on the formation of impressions within criminal proceedings.

An experiment was conducted that involved 142 Mexican students, who evaluated emotional response (happiness, sadness, fear and anger) and personality (emotional stability, kindness, responsibility, sociability and creativity) through the facial expression of a Spanish child-murderer. Two groups were formed for comparative purposes, one of which was provided with information on the murderer (activated information (AI)), while the second group had no related information whatsoever (deactivated information (DI)).

The results recorded a higher score for happiness (p=0.037, η²=0.03) and anger (p=0.001, η²=0.08), and a lower one for sadness (p=0.002, η²=0.06), fear (p=0.002, η²=0.07), emotional stability (p<0.001, η²=0.09) responsibility (p<0.001, η²=0.10) and kindness (p=0.01, η²=0.05) in the AI condition compared to the DI condition.

The formation of impressions is an adaptive process that may be affected by variables that are complex and difficult to control, which within legal proceedings might bias court decisions and compromise the objectivity required of the judiciary.

This study provides insights into the most salient elements of the Costa Rican bar servicescape/barscape (atmosphere). This is done qualitatively via six focus groups, six expert interviews, and six on-site observations. Results indicate that servicescape elements traditionally covered by the literature are of secondary importance. Participants instead emphasized social elements (other patrons, staff), supplemented by ambience elements (music, lighting, colors, noise, air, odors, scents). Moreover, the underlying socialization interest steered ambience preferences. Results support the increasingly important social servicescape notion. Generalizing traditionally studied servicescape elements across cultures and hospitality settings, as conventionally done, may result suboptimal. Commonalities might exist. However, research should be specifically contextualized to gain more nuanced servicescape understandings. Relating servicescape preferences to macro, meso, and micro considerations further enhances how servicescapes are understood. This study is the first to explore Latin-American barscapes. Notably, it expressly links servicescape preferences to patronage motives. It thereby uncovers why certain servicescape elements become important.

The aim of this work is to explain the final negotiated prices for some of the most famous transfers of football players over the last twelve years (2007–2018).

The article analyses different values for forwards taken from the sports website Transfermarkt, developing a statistical model based on personal, performance, risk, environmental and popularity variables. From those values, the article finds an explanation for the final prices paid for 20 superstar players based on a combination of real option valuations, incorporating the players' life cycles and game theory.

The authors find that in a large percentage (70%) of the analysed cases, the price paid was higher than the intrinsic market value resulting from Transfermarkt, implying the existence of monopolistic rents, paid as “growth options” on prices from different negotiating conditions. On occasions, the final prices also exceed the value of the growth option, calculated under neutral bargaining conditions, highlighting the lack of economic viability of important transfers, leading to financial difficulties for the clubs involved.

The algorithm provides more flexibility and realism than previous proposals, based on the life cycle of football players, introducing the uncertainty and volatility of projections through Monte Carlo simulation, the capacity of clubs to bargain a price at any point of the contract and finally, the buyer's ability to transfer the player if his subsequent performance is not as expected.

Few models have attempted to explain intrapreneurial behavior from the perspective of competencies. Therefore, the purpose of this paper is to contribute along this line by developing and validating a scale to measure intrapreneurial competencies for a Costa Rican organizational context.

A three stage process was followed. The first stage considered literature review, expert judgment, cognitive interviews, and back-translation. In the second stage, the questionnaire was administered to a sample of 543 university professionals who worked mainly in private organizations in Costa Rica. The third stage led to evaluate of the proposed scale’s psychometric properties, including, exploratory factor analysis procedure performing by SPSS 19; confirmatory factor analysis procedures by means of structural equation modeling using EQS 6.2 version and finally, a linear regression model to obtain evidence of external criterion-related validity, performed by SPSS 19.

This study provides evidence of five sub-dimensions of employee attributes, i.e., “opportunity promoter”, “proactivity”, “flexibility”, “drive”, and “risk taking” that constitute a higher-level construct called intrapreneurial competencies. The scale provided evidence of convergent, discriminant, and criterion-related validity – the latter, using an employee innovative behavior scale.

The model offers a first step to continue studies that aim at developing a robust model of intrapreneurial competencies. This potential predictive capacity of an instrument of this nature would be useful for the business sector, particularly as a diagnostic instrument to strengthen processes of staff development in areas that promote the development of innovation and the creation of new businesses for the company.

Economic and political commentators in the popular media have become fond of describing California as if it were a separate country or a “nation state.” Legally, of course, California is no more a nation than any other state in the United States. Even so, when considering the global economic impact of the “Golden State,” there are several reasons why it is convenient and instructive to look at California as a separate entity.