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This study examines the dynamics of innovative auditing practices in the digital age, with a specific focus on auditor competencies. Within this scope, we highlight the necessity of redefining auditing practices and the essential adaptation required from auditors. The primary objective is to understand comprehensively how auditor competencies can be strengthened to meet the challenges posed by innovative audit practices.

A Systematic Literature Review (SLR) was conducted to explore this theme, ensuring rigor and credibility in the outcomes. The results emphasize the importance of auditors strengthening professional competencies, embracing technological agility, and promoting ongoing professional development initiatives.

The triadic framework comprising—Auditor, Auditing Practices, and Digital Audits— forms the basis for innovative audit practices. This manuscript further discusses the transition of advanced technologies, laying the groundwork for the evolution of auditing practices. Through a systematic assessment of the literature, this study develops a framework for innovative, ethically driven, and effective auditing practices, ensuring the occupation's relevance and value. Future investigations should focus on the ethical implications of automation in auditing practices and develop innovative frameworks tailored to diverse organizational contexts.

The study addresses a contemporary issue by examining the evolving nature of auditing practices considering digital transformation. Practical implications highlight the enhancement of auditor roles in digital transformation, covering ethics, technological adaptation, and continuous development to uphold the profession's integrity. This focus acknowledges the changing dynamics of business and the growing role of technology in auditing processes.

The aim of this paper is to evaluate the effects of ultraviolet (UV) light on the color, secondary metabolites and sensory acceptance of processed yerba-mate.

Samples were exposed to UV light for 72 hours. The colorimetric coordinates (L*, a* and b*) were analyzed every 6 hours, while secondary metabolites and sensory acceptance were assessed at the beginning and at the end of the experiment. Methylxanthines and phenolic compounds were quantified by ultra performance liquid chromatography photodiode array detectors and vegetable pigments by UV/visible spectrophotometry.

Decreases in methylxanthines, rutin and isomers of chlorogenic acids were found, along with an increase in isomers of dicaffeoylquinic acids. The product showed less sensory acceptance compared to the control. These results show that UV light treatment of yerba-mate accelerates the maturation process.

UV light can be used in yerba-mate maturation with a reduction time and can ensure microbiological safety with small changes in its phytochemical profile.

This paper is the first report of a novel strategy to investigate the yerba-mate maturation using UV light.

The purpose of this paper was to assess the changes in secondary metabolites and color during yerba-mate aging under controlled conditions. In Uruguay and Paraguay, the yerba-mate matured, in which chlorophyll degradation occurs, is preferred. For the matured product, the yerba-mate is stored for six months to one year.

Processed yerba-mate was submitted to 35°C and 80 per cent humidity during 42 days in a climatic chamber. Samples were collected every seven days, and the phenolic compounds/methylxanthines were quantified by ultra-performance liquid chromatography – photodiode array and chlorophylls/phaeophytins by spectrophotometry. L*, a* and b* colorimetric coordinates were measured.

The most expressive changes in the color occur in the first 14 days. At this time, 23.161 ± 2.984 per cent of total chlorophyll was degraded, considering that in 42 days, 37.458 ± 0.955 per cent is degraded, according to an exponential model. A positive correlation between theobromine amount and maturation time was found. This was verified by an increase in dicaffeoylquinic acid concentrations and small changes in chlorogenic acid isomers.

The results indicate that this is a viable accelerated yerba-mate maturation process according to economics and nutraceutics.

The paper has reported here a novel strategy to promote the yerba-mate maturation using controlled conditions.

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.

This paper aims to report on the status and the development of education for sustainable development (ESD) and sustainability literacy (SL) in three Latin American (LA) higher education institutions (HEIs) business programs in Peru, Brazil and Colombia. The paper examines institutional efforts to both introduce and implement ESD curricula and provide SL.

The methods used in this paper included reviews of university Web pages and course materials. Structured interviews were also conducted with program leaders, to examine the level of ESD, as input affecting the business programs curricula of the universities concerned.

Initial findings suggest that, in the three HEIs surveyed, there is still a tendency to talk about issues related to ESD but actions that confirm this interest are not sufficiently advanced. The authors surveys a sample of business programs curricula and interviewed its leaders and a mixed and dated picture emerged. When compared to other regions particularly the USA and Europe, the findings show that the HEIs surveyed still have not developed enough work to distinguish conceptually between sustainable development, ESD and SL making the embedment of these concepts in the curriculum not fully developed.

In LA HEIs, the ESD message seems to be slowly taking ground, equipping HEIs to respond to SL concerns. Implementation and practice in some HEIs are still at an embryonic and conceptually confused stage with regard to LA HEIs SL. This paper sheds light to help ESD delivery. It offers some strategies for moving on from this inception phase to a more structured SL provision and ESD outlook.

This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75 of 2012, within the public administration of the executive branch of the State of Ceará, during the period 2012–2021.

The study relates the identified management practices to COSO (The Committee of Sponsoring Organizations) methodology “Internal Environment” component categories. The research is classified as basic, exploratory and bibliographic, on the theme of internal control in scientific articles published between 2015 and 2021, and documental, carried out through official documents, including the 27 Brazilian constitutions.

Existence of management practices that corroborate the essentiality of internal control in Ceará.

The study is limited to evidencing the control practices implemented in Ceará, not evaluating them as to their quality.

Contributions on control on constitutional-legal bases for other Brazilian Federation States.

Possibility of introducing the research theme into various branches of scientific knowledge, such as political science and contributing to public organizations to implement policies with the proper application of resources for the benefit of society.

The originality of the research is in demonstrating the essentiality of internal control in the State of Ceará, from the edition of management acts performed by the executive branch, based on Constitutional Amendment 75 of 2012, which did not become a dead letter of the law, enabling other states of the federation to do the same.

The purpose of this paper is to present a programming by demonstration (PbD) system based on 3D stereoscopic vision and inertial sensing that provides a cost-effective pose tracking system, even during error-prone situations, such as camera occlusions.

The proposed PbD system is based on the 6D Mimic innovative solution, whose six degrees of freedom marker hardware had to be revised and restructured to accommodate an IMU sensor. Additionally, a new software pipeline was designed to include this new sensing device, seeking the improvement of the overall system’s robustness in stereoscopic vision occlusion situations.

The IMU component and the new software pipeline allow the 6D Mimic system to successfully maintain the pose tracking when the main tracking tool, i.e. the stereoscopic vision, fails. Therefore, the system improves in terms of reliability, robustness, and accuracy which were verified by real experiments.

Based on this proposal, the 6D Mimic system reaches a reliable and low-cost PbD methodology. Therefore, the robot can accurately replicate, on an industrial scale, the artisan level performance of highly skilled shop-floor operators.

To the best of the authors’ knowledge, the sensor fusion between stereoscopic images and IMU applied to robot PbD is a novel approach. The system is entirely designed aiming to reduce costs and taking advantage of an offline processing step for data analysis, filtering and fusion, enhancing the reliability of the PbD system.

For better mapping the path of intellectual capital (IC) research, the purpose of this paper is to selectively review empirical studies of IC published, and identify theories, components and three dimensions of analysis: national IC (NIC), regional IC (RIC) and organizational IC (OIC).

The systematic literature review (SLR) subject to analysis is based on empirical studies made between 1960 and 2016, and focuses on three dimensions of analysis: NIC, RIC and OIC. Four research questions were designed, using the following databases, namely, Web of Science, Scopus and Google Scholar, for data collection purposes.

The SLR unveils a multidimensional taxonomy for measuring and classifying the type of IC applicable to the different levels of analysis and provides some recommendations for future studies of NIC, RIC and OIC, by outlining the need for clear definitions of components and measures of IC and identifying strengths, limitations and future research avenues.

In order to fill the gap found in the literature and the non-existence of a study clarifying the multiple dimensions of analysis of IC, this SLR makes a twofold, original contribution to the literature on management: providing an SLR of the main empirical studies dealing with different units of analysis; and identifying a multidimensional taxonomy for measuring and classifying the type of IC applicable to the different levels of analysis.

This study aims to establish a relationship between creative tourism and experiences in the traditional handicrafts of Barcelos (Portugal). Based on a qualitative approach, it also aims at analyzing the failures and absences from the tourist market by creating new proposals and responses to the demand. The conceptual framework of this study develops three proposals: first, to present new concepts and opportunities for the tourism market; second, to establish a direct relationship between the local traditional handicrafts, creative tourism and experiences; and finally, to promote traditions that add value to the local development.

This study uses an ethnographic case analysis research design to investigate the propositions (ten in-depth interviews with technicians and artisans in Barcelos, Portugal). The key constructs are drawn from empirical research among handicraftsmen in which data analysis was carried out based on a qualitative analysis.

The results suggest the experience, knowledge and importance of learning this dynamic in an entrepreneurship tourism perspective. Creative tourism and experiences are growing and strengthening the territories and consumer satisfaction in specific artisan, cultural and tourism entrepreneurship contexts.

This study fills a large gap in the territorial market, associating the knowledge of new concepts with the success of the tourism entrepreneurship. The findings provide solutions for helping handicraftsmen to improve their decision-making logic and increase the speed of market growth. There has been an increased emphasis on local and handmade goods that are linked to the culture and tourism of specific destinations.

Tourism managers and artisan entrepreneurs can use the outcome of this study to gain in-depth understanding of customer experiences (i.e. consumers of local handicrafts) and develop effective marketing strategies and further stage the operational environment that can maximize customers’ perceived experiential value.