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The main goal of innovation is to improve customer service and products and also customer satisfaction. Taking into account the four types of innovation recognized by organization for economic co-operation and development, the purpose of this research is to understand how innovation can influence customer satisfaction, specifically in the hotel industry.

The data collection was done through qualitative (interview) and quantitative methods (questionnaire). For the quantitative data processing, the Statistical Package for Social Science software was used through statistical inference methods.

The results show the influence of the four dimensions of innovation on customer satisfaction. These results confirm previous studies on the influence of service, marketing and process innovation on customer satisfaction. However, the results also show the positive relation between customer satisfaction and organizational innovation as well as the relationship between organizational innovation and the other types of innovation.

The results of this study were based only on one hotel unit. The extension to other cases may strengthen the results.

The confirmation that customer satisfaction is associated with innovation, in its four dimensions, can contribute to better decision-making, not only for the hotel in the study but also for the sector.

Focusing on understanding the relation between the rate of innovation and its impact on customer satisfaction, the study expands the knowledge about the importance of services innovation on a specific hotel in Madeira.

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 look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.

Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.

Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.

This study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.

This study aims to investigate the contribution of higher education institutions (HEIs) to the sustainable development goals (SDGs) and propose strategies to cultivate a culture centred on the SDGs in HEIs.

The methodology used encompassed an integrative literature review, combining bibliographic analysis on how HEIs incorporate the SDGs into their practices, adopting a qualitative approach for the analysis and categorization of the results.

The multifaceted contributions of HEIs in promoting the SDGs stand out, through their roles in teaching, research, management and integration and communication between university and society.

While influencing policies at various levels, HEIs encounter challenges in the effective integration of SDGs into their strategies. This underscores the need for contextualized governance, understanding students’ perspectives on sustainability and active external collaboration in policy formulation.

There is an urgent need to integrate SDGs into academic programmes, emphasizing the importance of redesigning curricula, actively involving teachers, researchers and students, establishing partnerships and promoting research applied to SDGs.

The social relevance of the study lies in the emphasis on an SDG-centred culture, involving teaching, research, outreach, community engagement and governance practices.

The study’s uniqueness lies in identifying persistent challenges during the transition to an SDG-centred culture, necessitating multisectoral collaboration and educational programmes that integrate sustainability principles into the strategy of HEIs.

This paper investigates if and how entrepreneurs' social capital influences their individual entrepreneurial orientation attributes (innovativeness, proactiveness, and risk-taking).

The research method adopted is an exploratory multiple case study. The case chosen is that of an emerging and under-examined entrepreneur, the religious entrepreneur. The study investigates 20 pastors responsible for small enterprise-churches in Brazil.

Social capital influences individual entrepreneurial orientation, being characterized by a relative paradox. The networks must be dense enough to stimulate entrepreneurs' individual entrepreneurial orientation but not be so dense as to harm innovativeness, proactivity and risk-taking. Further, data show that individual entrepreneurial orientation influences social capital.

One limitation relates to the semi-structured interviews' restricted use. A second limitation is associated with the recognition of churches only as productive enterprises.

This article suggests the significance of incorporating both themes in entrepreneurial education and training programs. It also stresses the appropriateness of religious entrepreneurship as an empirical research field for business scholars.

The contributions are fivefold. First, the authors build exploratory theoretical propositions on the influence of social capital on individual entrepreneurial orientation. Second, they highlight the significance of dense networks for individual entrepreneurial orientation, expanding the literature that supports the relevance of cohesive networks solely to the construct's organizational dimension. Third, the authors suggest that a relative paradox may characterize individual entrepreneurial orientation. Fourth, the authors suggest the existence of recursion between both constructs. Finally, this study is one of the first to examine social capital and individual entrepreneurial orientation, considering innovativeness, proactivity, and risk-taking, which represents a neglected field in benchmarking studies.

This study aims to identify the social representation of cloud computing from the perspective of Information Technology (IT) professionals in emerging countries, comparing it with the extant literature on this subject.

Data were collected from IT professionals in Brazil, which was used as a proxy for the emerging countries’ context related to cloud computing. Social Representation Theory was then applied to analyze the data.

Mismatches between theory and practice on cloud computing make it clear that most of the current scientific literature on cloud computing is, to a great extent, based on the context of developed countries rather than on the context of emerging ones.

Errors of inference may have been made during the categorization of the words evoked. Furthermore, Brazil was used as a proxy for the emerging countries’ context related to cloud computing.

IT professionals in emerging countries have quite an operational view of cloud computing. Thus, companies in these countries have to align cloud computing better with new business models and corporate strategies in order to take advantage of the transformational impacts of cloud computing.

IT professionals in emerging countries have failed to notice the strategic value of cloud computing, the new business models enabled by same, the privacy issues related to it and the impact cloud computing adoption can have on the IT costs of an organization. Moreover, mobility can be a paramount issue related to cloud computing in emerging countries – a fact thus far overlooked by academia.