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The purpose of this paper is to examine whether the voluntary implementation of an internal audit department (IAD) by municipalities has any influence on external auditors' opinions.

This study population comprises the 308 Portuguese municipalities, from which the authors extracted a sample of 179. Financial and audit reports were collected from the period under analysis (2014–2017). The sample was then divided into two groups: municipalities that had voluntarily implemented an IAD and those that had not. Internal audit departments were characterized according to their robustness – whether they were more or less robust. First, a descriptive statistical analysis of the dataset was performed to analyze the representativeness of the sample and to extract insights. To address the research questions, ordinal random effect regression models were considered.

Contrary to the authors' expectations, the voluntary implementation of an IAD had no influence on the audit report type. However, when the authors refined the approach to include the robustness of the IAD, it became clear that this variable does influence the report issued by the external auditor.

This paper contributes to the current literature by determining the effects of the robustness of IADs on municipality audit reports. As far as the authors know, this paper is novel. Since auditing plays an important role in the transparency of public financial statements and in promoting equity, this study shows that a robust IAD is an advantage in the pursuit of these goals.

This study used a qualitative approach on five case studies in Brazilian industrial companies. The research used interviews, document analysis and on-site visits to collect and analyze data. The companies were selected based on the following criteria: operating in the industrial sector, updating their quality management system (QMS) process to ISO 9001: 2015 and agreeing to participate in this study.

This article aims to investigate the strategies of industrial companies adopted for ISO-9001:2015 certification in light of the six major advances concerning the previous version. Thus, QMS of other organizations can incorporate identified lessons learned, whether certified or not.

The main finding of the research is the systematization of a set of lessons learned in the experiences of implementing the six significant advances of ISO 9001 concerning the previous version by industrial companies in the State of São Paulo in Brazil. These lessons can and should be used by other organizations to improve their QMSs.

The practices identified in this empirical research can serve as benchmarking to assist quality managers from other companies in QMS certification based on ISO 9001: 2015 or even those not certified but interested in updating their QMSs. Therefore, lessons learned can significantly minimize efforts to improve your projects, processes, products and services. These findings can also help industrial companies improve their production efficiency and effectiveness through quality improvement.

The main novelty of the research is the consolidation of theoretical and practical analysis of the main changes in the latest version of the ISO 9001 standards. The efforts to fulfill those changes result in lessons learned. The “lessons learned” will form a new block of knowledge that will subsidize theoretical (new research) and practical (formulation of a new ISO 9001 standard and helps quality managers improve their systems).

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 presentation of the specificities inherent in the adoption of the cooperation practices for the eco-innovation development is sometimes fragmented and superficial in the literature. So, the purpose of this paper is to analyze how the literature has studied the association between interorganizational cooperation and the development of eco-innovation, for the developing a framework with the different faces of this connection.

To achieve the proposed objective, the authors conducted a literature review through the Web of Science database. The selected manuscripts were analyzed from the following categories: Why to cooperate?, What is cooperation?, How to cooperate?, Who to cooperate with?, How much is it worth to cooperate?, Where does cooperation take place?, When to cooperate?, and So what?.

Given the proposed objective, as a general aspect highlighted, the analyzed articles revealed that interorganizational cooperation has been presented as relevant for the development of eco-innovations. Thus, cooperation on their different faces allows companies to overcome resource constraints, even partially, while facilitating the development of different types of ecological innovations as costs and risks are reduced.

The theoretical contribution is expected to be the proposition of a framework capable of systematizing several specificities, including the antecedents and motivations, definitions and cooperation types, cooperation partners, important conditions that highlight how much cooperation is worth, where and when cooperation occurs and, finally, the main insights of this association, to guide future studies.

This study aims to investigate consumer enchantment through everyday consumption, focusing on how individuals seek virtue, reason and a sense of purpose in their consumption practices.

This seven-year study was performed using a multimethod approach. Data collection involved netnography, participant observation, introspection and in-depth interviews with consumers and technical experts, resulting in extensive qualitative data analysis of craft beauty product consumption.

Despite external constraints, consumers exercise discretion in their choices, seeking to achieve their ideal selves and full potential through their consumption practices. They prioritise personal health and sustainability, rather than pursuing material satisfaction, leading to enchantment. Craftsmanship plays a significant role in offering unexpected outcomes, symbolic meaning and fostering an affective connection with materials and processes.

This research contributes to consumption studies by distinguishing between hedonic consumption, rooted in sensory pleasure, and eudaimonic enchantment, which emphasises personal fulfilment and ethical engagement. This study expands the understanding of consumer enchantment associated with everyday consumption practices.

Organisations should prioritise transparency in production processes, ingredient sourcing and formulations to align with consumer demands for ethical consumption and sustainability. By incorporating elements of craft consumption into their offerings, businesses can enhance consumer experiences, support consumer well-being and foster enduring relationships with those who value authenticity and sustainability.

By exploring consumer values, aspirations and involvement in the craftsmanship of everyday products, this study uncovers an underexplored path to consumer enchantment. The authors show how individuals, in their pursuit of self-development, achieve states of enchantment by engaging with the eudaimonic aspects of life, particularly in the consumption of crafted products.

Identify the drivers of social innovation (SI) that bring together the main management tools and approaches associated with the creation of SI in social enterprises (SEs).

A systematic review was developed in the Web of Science, Scopus and EBSCO databases, using the keywords: social innovation, social enterprise and management. After analysis of quality and application of inclusion and exclusion criteria, 54 articles were selected for full analysis.

SI process was systemised into four steps: mapping and development, consolidation, scaling up and evaluation. The drivers of SI were mapped and classified into three main factors: contextual, organisational and managerial.

In organisational factors, business model was emphasised, as well as partnerships, participatory culture and intrapreneurship, adequate levels of bricolage and continuous learning. The management factors included the characteristics of the entrepreneur/innovator and managerial practices, where those that facilitate teamwork and the participation of all involved are best suited. In contextual factors, the highlight was the need for support from policy makers; community participation and demand for innovations that consider local context and usability.

This study connects previously scattered knowledge in a generic model of SI, highlighting routines and processes used, and provides a starting point for innovators and social entrepreneurs in the complex, uncertain and often unknown process of SI. Additionally, several research gaps were identified to be addressed by future research in the context of SI management.

Workplace incivility has become a global issue; therefore, this study aims to investigate how spiritual leadership can help employees to overcome uncivil behaviors in the workplace. Specifically, the authors explored the mediating mechanism between spiritual leadership and workplace incivility through workplace spirituality. The authors further examined how negative personalities (i.e. Machiavellianism, psychopathy and narcissism) moderate workplace spirituality and workplace incivility.

This study collected data from 369 employees working in the banking sector on a convenience basis. The authors applied structural equation modeling for hypotheses testing.

The authors noted that spiritual leaders help employees to reduce uncivil workplace behaviors and employees’ perception of workplace spirituality intervenes the same. The authors further identified that the negative association between workplace spirituality and workplace incivility is moderated by the dark triad (Machiavellianism, psychopathy and narcissism) such that individuals high in Machiavellianism, psychopathy and narcissism weaken this negative association.

The cross-sectional design may restrict causality. However, our findings not only contribute to social cognitive theory but also suggest management includes civility intervention as an essential part of organizations’ training and development.

This study not only highlighted the role of spiritual leadership and workplace spirituality toward workplace incivility but also shed light on how negative personalities can ignore workplace spirituality to exhibit uncivil behavior.

The native species from western Mato Grosso do Sul provide fruits with unique sensory characteristics and high nutrient concentrations. Tropical fruit consumption is increasing due to the growing recognition of the nutritional value. These fruits play important roles through the marketing of their products and nutritionally through their consumption. All fruits are edible and are used in the food industry and well sensory accepted. The purpose of this paper is to verify the physicochemical characteristics, bioactive compounds and antioxidant activity in fruits collected in the Cerrado and Pantanal biomes from western Mato Grosso do Sul.

The fruits of baru, bocaiuva, jatobá, jenipapo and pequi were collected. To characterize them, longitudinal diameter, transverse diameter, total soluble solids, acidity, pH, ascorbic acid, total phenolics, antioxidant capacity, total sugar, glucose and macro and micronutrient contents analysis were performed in triplicate.

Jatobá presented the highest values of vitamin C. For phenolics, baru and jatobá stood out; bocaiuva presented the highest results for sugars, while jatobá was superior for glucose. The fruits with the highest antioxidant capacity, DPPH, were pequi and baru, while via ABTS the jatobá was the highest. Baru presented higher levels of nitrogen, phosphorus, magnesium, copper, zinc and iron. The bocaiuva presented the highest results for potassium and sulfur, the jatobá calcium and manganese. Jenipapo stood out with its boron content. Magnesium presented superior results in the baru, jenipapo and bocaiuva. The results reinforce the diversity of physicochemical characteristics.

The increase of the flow of available information, together with the growth of multicultural influences, the search for wholesome diet and the diversity of flavors and colors make these fruits important regional development tools. Their characteristics encompass national and international exploration potential that arouse consumer interest and contribute to the pursuit of innovations. In addition, the native species mentioned above provide fruits with unique sensory characteristics. Their consumption is increasing in the markets due to the growing recognition of their nutritional value. Therefore, these fruits play important roles, economically, through the marketing of their products and nutritionally through their consumption.