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The value of the DeLone & McLean model for planning actions before IS design and implementation can guarantee its success.The value of the DeLone & McLean model for IS auditing in critical dimensions of project success, including both hard and soft elements.Information and information systems are essential organizational resources that must be viewed in an interconnected way with the rest of the organization's resources and capabilities that systemically guarantee the achievement of the export objectives.The role of management commitment in the success of voluntary Information Systems.

The case deals with Luis's decision to continue a Competitive Information System project. For his PhD research project, Luis designed and implemented an information system to support the export goals of the business school for which he worked. Three months later, the System obtained positive feedback and user satisfaction but deficient System usage levels. Luis does not know whether to continue with the project or not. If he decides to continue, further steps are needed to increase the System's use for contributing to the export goals.

The case is suitable for use with MBA students and executive education short courses.

Teaching notes are available for educators only.

CSS 5: International Business.

After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant accounting principles in facilitating strategic alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s transactions.

This case study deals with Giulia’s decision to take on the proposal of a conglomerate to acquire a 45% stake in her travel agency, Know Cuba First Travel Agency (KCF). Giulia was an Italian entrepreneur based in Havana, Cuba. She has dealt with informal business practices in the Cuban tourism industry. However, Foreign Investments Ltd., a publicly listed company, needs formal accounting if investing in the venture. If Giulia agrees with the proposal, an accounting information system would have to be implemented to comply with the investor’s requirements.

This case study is suitable for financial accounting undergraduate courses.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

Upon completion of this case study, students will be able to analyze the interplay between small business growth and innovation in sustainable entrepreneurial success; evaluate factors influencing the adoption of technological innovations within startups; and decide on the optimal technological innovation for achieving sustainable growth in a startup.

This case study is about Liliana, a young Colombian entrepreneur. She had to decide how to innovate in her process of providing regulatory compliance and due diligence consulting services. According to Law 1778 of 2016, compliance and due diligence services became mandatory for companies with international operations in Colombia. Lemaître, Liliana’s venture, provided this service in an artisanal way. However, her market required the incorporation of technologies. Liliana must choose what to automate in her process and what to keep traditional. Not innovating meant Lemaître would be unable to grow, causing the sustainability of the business would to be at risk.

This case study is suitable for use for master of business administration students and in executive education short courses.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

This study examines the interrelations among educational level, financial literacy, financial inclusion and informal financial business practices of female entrepreneurs in Lima, Peru, focusing on their intentions toward business formalization. Additionally, it explores the influence of legal formalization on both business formality and tendencies toward informality intentions.

The methodology involved a self-administered survey among 118 female entrepreneurs in the small vendor “Bodega” sector, with statistical analysis conducted via partial least structural equation modeling.

The study’s outcomes validated the significant role of financial literacy and inclusion as mediators between educational level and formalization intentions. Notably, legal formalization did not significantly alter these dynamics.

Limitations arise from the study’s explanatory power and lack of predictive capability for all dependent variables, likely due to sample specificity. Additionally, the quantitative research approach does not allow for a deeper understanding of these phenomena.

We advocate reevaluating prevailing attitudes toward legal formality and informal practices, emphasizing tailored public policies for older female entrepreneurs and access to formal financing independent of legal registration. This underscores the need for enhanced educational levels for young women and coordinated efforts among institutional actors to more effectively promote formality.

This research contributes original insights into the emphasis on informal practices over mere legal registration, especially pertinent to female entrepreneurship. It also highlights the counterintuitive significant inverse relationship between age and formalization intentions, enriching the discourse on entrepreneurial motivation.

This study aims to examine whether market orientation or innovation is a more significant mediator between an entrepreneur’s culture and perceived success in Cuba, where innovation is highly regarded because of economic challenges and US embargoes, but doubts persist about market orientation because of its socialist economy.

Havana entrepreneurs were surveyed on culture, market orientation and innovation. Data were analyzed using structural equation modeling with the partial least squares approach in SmartPLS 4.

The results showed partial mediation for both market orientation and innovation. Culture significantly affects performance directly. Surprisingly, a less market-oriented culture enhances performance, with innovation acting as the stronger mediator, despite the inverse relationship between market orientation and innovation.

The limitations include reliance on self-reported measures, lack of objective performance verification and a narrow focus on entrepreneurs rather than clients. Despite these constraints, the study provides valuable exploratory insights into Cuba’s closed economy, following the principle of being “approximately right than exactly wrong.”

The findings confirm the positive impact of Cubans’ innovative spirit on performance but reveal a contradiction: less market-oriented cultures perceive themselves as market-oriented and perform better. This misperception suggests the need for further investigation and training to promote market-oriented business culture. Collaboration with international business schools may be necessary, as this distortion could harm customer satisfaction.

The originality of the research lies in that, to the best of the authors’ knowledge, this is the first study on Cuban entrepreneurs’ market orientation. It has the value to illustrate how socialists’ ideology can contradict assumed theoretical established approaches about market functioning.

This paper aims to detect the opportunities and problems when teaching with cases since the COVID-19 pivot to online.

From a qualitative phenomenological approach, both authors reflect on the pivot to online case method teaching in their master’s level courses in Colombia and the Dominican Republic.

The reflection allowed the authors to validate that the questions before and during the debate and the voting are resources equally valuable for discussing cases in the traditional classroom and online. However, the authors observe a pivot to teaching with cases online from the COVID-19 pandemic in aspects such as teamwork requiring more time in online class due to internet problems or students’ slowing down. The instructor’s viewing of teamwork is intermittent and causes feeling out of control. Working with cameras on or off generates different results in the students, in the teaching-learning process and in the results, which require the instructor’s good judgement decisions. The online discussion planning and organisation demand flexibility and empathy by the instructor, to promote a more significant student-student interaction, which, in the experience, is limited in the virtual environment. Finally, working with cases online generates and requires additional skills in the instructors to those of the traditional classroom.

The study’s originality consists of identifying the main divergences between face-to-face and online teaching with the case method, from the COVID-19 pivot to online. The study’s value is to warn instructors of problems that may arise in online teaching with the case method, for which recommendations are made.

This paper aims to contribute to the emerging literature on accounting education in the COVID-19 context. It proposes expanding the literature in its methodological, geographical and conceptual components.

This paper is a qualitative study that used a survey as the method. A total of 122 instructors answered the survey from 22 accounting programmes offered in 11 Colombian cities. The dialogic education model of Paulo Freire is the framework for analysis.

The accounting instructors’ response was to move from face-to-face classrooms to online classrooms, using widely known platforms. The instructors quickly learned to use tools that enabled new dialogue mechanisms with the students. The result was, paradoxically, closer communication at a distance.

The COVID-19 lockdown accelerated the changes in teaching, learning, contextualisation, use of “new” technologies and, above all, practising Freirian dialogue. There is a need to research longer periods and use more data collection and analysis tools.

Evidence of how to teach accounting en masse from online classrooms in a developing country could accelerate the expansion of virtual accounting programmes.

The new context allows increasing the number of students because it does not require travel to large cities.

This paper makes three contributions to the literature on accounting education in the COVID-19 context as follows: it describes the phenomenon in Colombia, a context little studied in the international accounting literature; transcends autoethnographic studies, as it is based on a qualitative survey of national scope and analyses the phenomenon based on Paulo Freire’s complete model, which includes context, educational process design and action process.

This essay explores the critical vision of Francisco Barrera Lavalle about the Mexico’s Monetary Reform of 1905. In his critique, Barrera inserts an argument about the nature of the balance of payments in the Mexican economy: the disequilibria in Mexico’s trade balance were structurally recurrent given the characteristics of what the country exports: commodities and raw materials. Barrera believed that the authorities made the mistake of overvaluing the peso, assigning it a value higher than what silver currency was worth at the time on international markets. Barrera also dismissed the idea that monetary stability could be achieved by suspending the free coinage of silver currency. Finally, Barrera held that banks should be obligated to pay their banknotes in gold, as they were in Great Britain and in the United States, not in silver coins.