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The social dimension of Higher Education has gained relevance on the political and strategic discourses that urge Higher Education Institutions (HEIs) to put University Social Responsibility (USR) into action and also recognise its importance for students’ development. However, students’ conceptions of USR are seldom explored. This paper aims to understand students’ perceptions of USR and the potential of their involvement in broadly-defined USR activities/projects.

This research involves two studies in three European universities, Edinburgh, Porto and Kaunas: the first uses a qualitative approach to consider how students perceive the impact of their involvement in the Erasmus+ project ESSA, using document analysis, focus groups and thematic analysis; the second involves a questionnaire with 718 students to explore their views on USR, participation in university-based experiences, personal and social development and citizenship conceptions, analysed with descriptive and inferential statistics.

Student’s value USR and their university policies and practises, even if they feel they are not engaged as they should. They value university as a learning space beyond the classroom and putting USR into practice. Their participation is related to their appraisal of USR and their conceptions of citizens’ roles.

In spite of using convenience samples of students in three different universities, this research not only sheds light on students’ views on USR and their participation in diverse university-based experiences but also advances with research instruments that can be used in future research in this field.

This research helps HEIs realise the potential of promoting students’ participation in diverse university-based experiences, increasing community engagement and their development as professionals and critical citizens.

This paper addresses a research gap by exploring how students perceive USR and their participation in university-based experiences might simultaneously be a strategy for putting USR in action and fostering students’ civic engagement.

In the context of increasingly diverse issues that affect global society, the social responsibility dimension in higher education institutions is being called to the forefront of change, both in the sense of rethinking their internal practices (e.g. promoting the access and progression of students from different cultural backgrounds) and in their interaction with the surrounding community (e.g. through the establishment of stronger partnerships). The USR activities and projects are considered driving forces of change for universities, but the potential that the involvement of students in this area can have, in their academic and professional capacities, is not yet sufficiently studied.

This study examines how students from three European universities (Edinburgh, Porto and Kaunas) perceive the impact of their own involvement in the Erasmus + project ESSA – an experiential training in university social responsibility audit – through focus-group discussions.

This analysis pointed towards the role of USR projects as an opportunity for students to improve transversal competencies aligned with articulation between the three cornerstones of the university: teaching, research and third mission.

The study rests on students' perceptions of personal change.

This research can help higher education institutions understand the potential of involving students in existing USR projects as a tool to promote their personal, academic and civic development.

USR is a core mission of higher education institutions that is beneficial not only internally but also in what concerns interactions with the community and the potential for developing “public-minded alumni”.

This paper provides an insight into how students perceive the impact of their involvement in USR projects as unique learning spaces.

The purpose of this paper is to investigate the effect of work-life balance (WLB) practices on the financial results of Spanish accounting audit SMEs.

Using survey data from 148 Spanish accounting audit SMEs, a regression analysis was developed to estimate the direct effects of WLB practices on firms’ financial results (return on capital employed and return on assets). Firm age and size are considered as control variables.

Senior managers should foster some WLB practices (time-reduction and flexible-work practices) so as to enhance SME audit firms’ financial results. Work-leave practices should be analyzed so as to promote some positive outcomes for firms, through internal reorganization or by reorienting employees to resorting to the most beneficial practices.

Not all WLB practices have positive effects on the business results of SMEs. Therefore, managers may try to reduce these negative effects or redirect employees to WLB practices that have more positive effects on their firms’ financial results. Strategic information is also provided to employees and public institutions about fostering WLB in SMEs.

The availability of WLB practices has been deemed fundamental not only for policy makers and society, but also for the organizational culture and for human resource management practices.

This study is the first to investigate the association between the availability of WLB initiatives in SMEs and firms’ financial results.

Using data from business reorganization processes under Act 1116 of 2006 in Colombia during the period 2008 to 2018, a model for predicting the success of these processes is proposed. The paper aims to validate the model in two different periods. The first one, in 2019, characterized by stability, and the second one, in 2020, characterized by the uncertainty generated by the COVID-19 pandemic.

A set of five financial variables comprising indebtedness, profitability and solvency proxies, firm age, macroeconomic conditions, and industry and regional dummies are used as independent variables in a logit model to predict the failure of reorganization processes. In addition, an out-of-sample analysis is carried out for the 2019 and 2020 periods.

The results show a high predictive power of the estimated model. Even the results of the out-of-sample analysis are satisfactory during the unstable pandemic period. However, industry and regional effects add no predictive power for 2020, probably due to subsidies for economic activity and the relaxation of insolvency legislation in Colombia during that year.

In a context of global reform in insolvency laws, the consistent predictive ability shown by the model, even during periods of uncertainty, can guide regulatory changes to ensure the survival of companies entering into reorganization processes, and reduce the observed high failure rate.

The aim of this paper is to provide an overview of the impact of the implementation of Colombian Corporate Insolvency Act 1116 of 2006 in the period 2008–2018 and to assess the relevance of a broad set of financial predictors, as well as variables related to the economic context or the characteristics of the process itself, in explaining the failure of reorganization processes.

Both logit and probit models are estimated, starting from a large number of variables proposed in the literature which are then narrowed down to a final selection based on their individual significance and machine learning.

The results show the prevalence of a limited number of financial variables related to equity, indebtedness, profits and liquidity as predictors of the failure of reorganization processes. The use of financial information from the year prior to the completion of the reorganization improves predictive accuracy and reliability. The debt-to-equity indicator provides no significant explanatory power, while voluntary entry into a reorganization process favors its success.

While financial and accounting information is used across the literature to predict insolvency events, it is used here to predict success or failure in reorganization processes under the conditions imposed by a specific legislative act in a Latin American context.

Proporcionar una panorámica de la implementación de la Ley 1116 de 2006 a partir de las empresas que suscribieron acuerdos de reorganización en Colombia en el periodo 2008–2018 y evaluar la relevancia de un conjunto amplio de predictores financieros, así como variables relacionadas con el entorno económico o de características del propio proceso, para explicar el fracaso de la reorganización.

Se han estimado tanto modelos logit como probit, partiendo de un amplio número de variables propuestas en la literatura, que luego se reducen a una selección final basada en su significancia individual y una metodología de machine learning.

Un número reducido de variables relacionadas con los fondos propios, el endeudamiento, los beneficios y la liquidez prevalecen como predictores financieros del fracaso de los procesos de reorganización. El uso de información del año anterior al cierre del acuerdo mejora la precisión de las predicciones realizadas. El indicador de conversión de deuda en capital no ofrece capacidad explicativa significativa, mientras que la entrada voluntaria a la reorganización favorece su éxito.

Muchos trabajos han usado información financiera y contable para predecir eventos de insolvencia. En nuestro caso se usa esta información para predecir el éxito o fracaso de los procesos de reorganización bajo una ley específica en el contexto latinoamericano.

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 test the relationship of work-life culture and organizational productivity and determine if it is mediated by the availability of work-life programs.

Quantitative data for the study were collected using three sources: an original survey completed by managers of 195 different companies, archival data from two databases, and archival data published in three national surveys. Hypotheses were tested using path analyses.

The data reveals that work-life culture has no direct effect on labor productivity but does have an indirect effect on it, through the availability of work-life programs.

One of the study’s limitations is that its design is cross-sectional. The authors suggest that future longitudinal studies examine the impact of work-life culture on organizational outcomes.

Practitioners should note the importance of promoting a favorable work-life culture and offering work-life programs as they enhance labor productivity.

The authors examine the impact of work-life culture on organizational productivity, a relatively understudied relationship at the organizational level.