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The purpose of this paper is to develop a performance evaluation framework designed exclusively to look at startups' reality.

This paper is exclusively theoretical, however, with the application of the Delphi method. For the application of this method, the framework was transformed in a questionnaire with closed- and open-ended questions, which is applied to 12 experts in this theme. A pre-test of the instrument was carried out, and the analysis was developed by sum.

As a result, the framework presents a cyclic format, encompassing the strategy, goal, modules, indicators, actions and evaluation of the performance assessment method, using a spiral format, and assigning the time variable.

This research contributes for the advance of performance assessment methods that consider organizations' life cycle and for the assessment of startups, for presenting an exclusive tool in this context.

The results can contribute as a potential management tool with an integrative, recursive and continuous character. It has the potential to imply the behavior and capabilities of managers, given their difficulties in managing their business.

As originality of the work, the use of the organization life cycle stands out to compose a performance evaluation process, which has not yet been addressed in the performance literature.

Managerial usage of performance measurement and management systems (PMMS) is commonly far from what theory advocates as ideal. Based on this, the purpose of this paper is to identify the justifications for using PMMS and how much each of them explains the actual use of these systems.

An empirical survey was conducted with 149 manufacturing companies’ managers as respondents. Descriptive statistics analysis and factorial analysis were performed with multivariate analysis to test proposed hypotheses.

The results for all the companies surveyed are similar for the four dimensions – monitoring, focus, strategic decision-making and legitimization. Only monitoring dimension presents a difference between larger and smaller companies. There is no difference in the other three dimensions. As for the source of capital, there is no difference in any of the four dimensions. It evidences that companies do not seem to be mature enough in the full usage of their PMMS.

Data are related only to a sample of São Paulo manufacturing companies and should not be fully considered in different contexts without the proper awareness of ambiance differences.

There is still room for organizations to improve their performance measurement systems as managers could learn how to better avail themselves of the information from the PMMS. Brazilian policymakers could support this process through policies and programs that incentivize manager to gain education in PMMS.

Small and medium enterprises (SMEs) should be supported by policymakers (through learning programs or internal monitoring incentives) to improve their measurement performance systems usage capabilities.

Discussion was based on data from an emerging country where there are mostly SMEs and companies have to deal with more contingencies and restrictions. Although the lack of resources tends to diminish a more effective usage of these systems, PMMS are mostly directed to monitoring issues.

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 study aims to summarise the literature on cancer care pathways at the diagnostic and treatment phases. The objectives are to find factors influencing the delivery of cancer care pathways; to highlight any interrelating factors; to find gaps in the literature concerning areas of research; to summarise the strategies and recommendations implemented in the studies.

The study used a qualitative approach and developed a causal loop diagram to summarise the current literature on cancer care pathways, from screening and diagnosis to treatment. A total of 46 papers was finally included in the analysis, which highlights the recurring themes in the literature.

The study highlights the myriad areas of research applied to cancer care pathways. Factors influencing the delivery of cancer care pathways were classified into different albeit interrelated themes. These include access barriers to care, hospital emergency admissions, fast track diagnostics, delay in diagnosis, waiting time to treatment and strategies to increase system efficiency.

As far as the authors know, this is the first study to present a visual representation of the complex relationship between factors influencing the delivery of cancer care pathways.

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.

Scholars have noted the impact of advertising on unhealthy food consumption. However, a systematic literature review (SLR) on this topic is currently lacking. This study aims to find, analyze and synthesize prior literature to set the stage for future researchers and practitioners. It also uncovers research gaps, suggests potential research questions and presents a conceptual framework for use in future research.

This paper catalogs and synthesizes topic-related literature by using the time-tested SLR methodology. It identifies and analyzes 99 relevant studies that have addressed the impact of advertising on unhealthy food consumption. Research profiling of the selected studies supported the synthesis of key themes in the extant literature.

The authors identify three key thematic foci: a) viewer attributes pertaining to excessive unhealthy food consumption, b) advertisement attributes pertaining to excessive unhealthy food consumption and, c) unhealthy food consumption regulation. Within these themes, the authors also identify some subthemes, presenting specific advertising and viewer attributes that contribute to unhealthy food consumption. The authors further develop a conceptual framework based on the stimulus-organism-response (S-O-R) model, summarizing the findings of the study. This could aid future researchers and practitioners in their design of certain strategies.

The study uncovers various gaps in the extant literature and suggests potential areas that can be examined by scholars. From a practical perspective, the study recommends certain actionable strategies for policymakers, helping customers to achieve the long-term goal of obesity reduction.

From the perspective of practice, the study recommends certain actionable strategies for policymakers helping customers achieve the long-term goal of obesity reduction.

The current study makes a novel contribution to the research on advertising and unhealthy food consumption by identifying theme-based research gaps in the existing literature, mapping those with potential research questions and presenting a conceptual framework based on the S-O-R model. Based on the findings, the study also proposes five potential research models examining diverse aspects of advertising and unhealthy food consumption to guide interested scholars and practitioners to shape the future research discourse.