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The purpose of this paper is to elaborate the significance of safeguards in digital ecosystems and their role in generating trust among participants. This paper argues that the right mix and number of safeguards are crucial for an ecosystem’s growth and success. It offers ecosystem orchestrators concrete guidelines for how to implement and monitor safeguards.

This research is based on both consulting experience and publicly available information on several digital ecosystems.

This research conceptualizes safeguards as precautionary mechanisms that mandate or promote desirable behavior in an effort to engender trust among ecosystem participants. Safeguards can take various forms, including passwords, escrow, user privacy controls, ratings and reviews and policies and contracts. Striking the right balance of safeguards – neither too few nor too many – is crucial for ecosystem orchestrators. This paper identifies the factors that determine the optimal mix of safeguards, including the power asymmetry between sellers and buyers, the sophistication of participants, the nature of transactions, the cost of negative outcomes and the cost-benefit tradeoff.

To the best of the authors’ knowledge, this study is one of the first to illuminate the relationship between safeguards and trust in the context of digital ecosystem. It is also one of the few attempts to provide managerial guidance for ecosystem designers trying to structure their platform for trust.

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.

Outside of Europe and the United States, the knowledge on skills dynamics is scarce due to a lack of data. We therefore assess whether online data on vacancies and applications to a job board can help fill this gap. We propose a taxonomy with three broad categories – cognitive, socioemotional, and manual skills – and 14 commonly observed subcategories, which we define based on unique skills identified through keywords and expressions. The taxonomy is comprehensive but succinct, suitable for developing and emerging economies, and adapted for online data. We then develop a text-mining approach to implement the taxonomy. Based on Uruguayan data from the job board BuscoJobs, we find that our model is able to assign skills to 64% of applicants' employment spells and 94% of vacancies. While online data are usually skewed toward highly qualified work, we show that our data include meaningful numbers of vacancies and applicants of intermediate and even lower qualification levels. Our approach relies on data that are currently available in many countries, thereby allowing for country-specific analysis that does not assume that occupational skills are constant across countries. This is key as we find considerable differences between our findings and those using US O-NET data. Finally, we end with an illustration of how our approach can inform the analysis of skills dynamics. To our knowledge, we are the first to explore this approach in the context of emerging economies.

The purpose of this paper is to explore the integration of business intelligence (BI) systems in the digital transformation context and its impact on management control (MC) and organizational performance by delving into the implementation of a BI pilot project in a multinational Engineering and Construction (E&C) group.

This research adopts a qualitative insider action research approach. The initial stage of a BI system (BIS) is implemented by leveraging the critical success factors (CSFs) framework, based on the organizational, process and technological dimensions.

The results show that the BI solution leverages the capabilities of the reporting process with impacts on MC and overall organizational performance. The study uncovers the intricate dynamics of integrating BI and reports gains that span across streamlined and standardized processes, optimized use of resources, improved data flexibility and nurturing a data-driven culture.

This research adds to the current literature on MC and accounting information systems by providing an in-depth analysis of the early stages involved in implementing a BIS. The approach uses a well-established CSFs framework, which enhances the comprehension of how these factors impact the success of the implementation process. Focusing on the E&C sector, where the adoption of digital transformation is still gaining traction, this study provides practical knowledge and extends the theoretical understanding of BI technology applications with empirical evidence from the accounting field.

Although product design is a fundamental element in the transition towards the circular economy, the knowledge of practices, methods and tools oriented to circular product design has not been widely developed. This study aims to contribute to the circular economy research area by investigating and analyzing the main design approaches to circular products and their relationship to new product development.

The authors conducted a systematic review and qualitative analysis of 120 articles. In these studies, the authors analyzed aspects such as design strategies used, the barriers to the adoption of circular product design and the relationships between the phases of new product development processes with circular product design studies.

The findings revealed that the circular product design approach has added new design strategies to those already recommended by ecodesign, such as multiple use cycles, emotional durability and biomimicry. Furthermore, the results showed that most circular product design articles focus on the planning and concept development phases of the new product development process.

In this article, the authors systematized the findings of an emergent research area: the development of new products for the circular economy. Its main contributions lie in the identification of design strategies, the classification of Design for X approaches, analysis of such approaches during the new product development process and discussion of their main barriers. Finally, this study presents contributions for managers and designers who are starting the transition to a circular strategy.

The purpose of this paper is to identify the influence of homophily and social identity in eWOM adoption and influence on music consumption in streaming platforms. The study also proposes a framework for eWOM influence on product consumption.

Data were collected through an electronic questionnaire with a total of 524 valid responses. A partial least square methodology was used to approach the data analysis.

The findings indicate that both homophily and social identity have an influence on eWOM effect. Additionally, homophily shows influence on social identity being an important value to the total influence. It is also confirmed how eWOM has direct influence on music consumption.

Social information of consumers becomes more relevant than ever, as the results contribute to highlight its importance as a message adoption influencer and product consumption driver.

This study contributes to social communication theory by identifying homophily and social identity as valuable assets during eWOM generation. The research brings a new angle to social identity theory in the social network environment and influences eWOM adoption in music streaming consumption.

El propósito de este estudio es identificar la influencia de la homofilia y la identidad social en la adopción de eWOM y su influencia en el consumo de música en plataformas de streaming. El estudio también propone un marco para la influencia de la eWOM en el consumo de productos.

Los datos se recopilaron a través de un cuestionario electrónico con un total de 524 respuestas válidas. Se utilizó una metodología de Mínimos Cuadrados Parciales para abordar el análisis de datos.

Los hallazgos indican que tanto la homofilia como la identidad social tienen una influencia en el efecto de la eWOM. Además, la homofilia muestra influencia en la identidad social siendo un valor importante para la influencia total. También se confirma cómo la eWOM tiene influencia directa en el consumo de música.

Este estudio contribuye a la teoría de la comunicación social identificando la homofilia y la identidad social como activos valiosos durante la generación de eWOM. La investigación aporta un nuevo enfoque a la teoría de la identidad social en el entorno de las redes sociales e influye en la adopción de eWOM en el consumo de música en streaming.

La información social de los consumidores se vuelve más relevante que nunca, ya que los resultados contribuyen a resaltar su importancia como influenciador en la adopción de mensajes y como impulsor del consumo de productos.

本文旨在确定同质性和社会认同对电子口碑在音乐流媒体平台上的采纳的影响。研究还提出了一个关于eWOM对产品消费影响的框架。

通过电子问卷收集了524份有效回复, 并采用了偏最小二乘法对数据进行分析。

研究结果显示, 同质性和社会认同对eWOM效果产生影响。此外, 同质性对社会认同产生影响, 对总体影响具有重要价值。另外, 研究还确认了eWOM对音乐消费的直接影响。

本研究通过确认同质性和社会认同在eWOM生成过程中的重要价值, 为社交传播理论做出了重要贡献。研究为社交网络环境下的社会认同理论提供了新的视角,并对音乐流媒体消费中的eWOM采纳产生了影响。

在当前社会环境下, 消费者的社会信息比以往任何时候都更加重要。本研究的结果有助于凸显社会信息在信息采纳和产品消费方面的重要性, 进一步强调了其作为影响因素和驱动力的重要性。

This chapter presents an overview of the Brazilian regional media groups that are characterized by cross-ownership of media outlets in the four main reference platforms for news coverage: daily print, radio, broadcast television, and Web.

The research uses institutional documents to explore the history and operating mode of the groups that own the 50 best-selling newspapers in the country. The theoretical approach is guided by the notion of “spatialization” applied to business communication by Vincent Mosco, and by the concepts of “region,” “regionality,” and “regionalization” based upon authors aligned with the critical thinking approach in the field of geography.

The study identifies the multiple geographical scales at which these groups operate, as well as their dominant business models and the sources of their owners’ capital. Based on this analysis, it argues that the variables which are applied to the large-circulation media at a national level cannot be automatically transferred to the regional and local levels.

The study of regional media reveals a landscape that has not received adequate attention from communications researchers worldwide. It also points to problems which deserve more investigation and elaboration. This represents a new challenge for media studies, for the political economy of communication, and for the nascent field of geography of communication.

This chapter provides a distinctive and nuanced approach to the Brazilian media system. It can inspire other studies on regional communication which take into account the specificities of their geographic scales.

The purpose of this paper is to argue in favor of the open hardware philosophy (open-source hardware – OSH) as a technological innovation and academic entrepreneurshipmodel in Brazil.

This argument is based on three pillars. The first one refers to a bibliographic review of theoretical frameworks related to academic entrepreneurship and technological innovation to emphasize the disruptive innovation capacity of academia. Second, a few elements related to the Brazilian political, economic and structural scenario, which entail a (more) favorable environment to technological innovation and academic entrepreneurship, is presented. Finally, concepts related to OSH and its business model are approached to demonstrate the facilitating effect toward the whole process.

As a result of the argument made herein, it is possible to perceive the viability of the OSH model in terms of entrepreneurship and technological innovation in the academic sphere, and to perceive its benefits before social and economic needs in areas such as health and education.

There are no empirical or quantifiable data in the literature that enable comparison between OSH and traditional technological innovation models.

The considerations on the philosophical value of OSH and its business models are scarcely explored in international literature. As far as we know, relating OSH to technological innovation entrepreneurship in the academic sphere, as well as its singularities in Brazil regarding the innovation national system and social and economic demands, is a unique approach in literature.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.