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This research aims to describe the factors influencing the tax morale of entrepreneurs in the Brazilian telecommunications industry.

The authors surveyed a sample of 167 entrepreneurs from the sector using structured online self-assessment questionnaires analyzed quantitatively through the partial least squares structural equation modeling technique.

The results indicate that risk of detection, severity of punishments and tax justice represent determining factors for the tax morale of entrepreneurs, though their age also contributes to explaining tax behavior, proving to be a significant control variable. These findings presuppose a predominance of institutional pressures from the regulatory and normative pillars on this group, in contrast to evidence from previous studies dealing with tax morale among ordinary citizens.

The theoretical implications are fourfold. The authors address a gap in the study of tax morale at the organizational level, integrate the entrepreneurship literature in specific sectors with tax policies through neo-institutional theory, support changes in the tax legislation of an emerging economy with widespread biases of corruption and add more diversity to the perceived legitimacy of its current tax system. Practical recommendations include the creation of public policies particularly targeted at younger entrepreneurs predominant in this sector to build a regulatory framework that incorporates both tax justice and severity of punishments to foster trust between taxpayers and tax authorities; using the institutional legitimacy mechanism to elicit a more isonomic performance of the tax authorities; and reevaluating the risk of detection strategies.

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.

Many neo-Weberians adopt the state’s authority-monopolizing aim as their theoretical expectation. Through a case study of the Peruvian state and Lima’s squatter settlements, I provide evidence in support of the opposite contention: that states may unintentionally produce non-state extractive-coercive organizations. During the mid- to late-twentieth century, Lima’s population grew rapidly. Since they had few economic resources, the new urban poor requisitioned public lands and set up dozens of squatter settlements in the city’s periphery. Other researchers have identified several novel political phenomena stemming from such urban conditions. I focus here on the impact of the state. Using secondary and primary data, I examine three periods during which the state applied distinct settlement policies and one in which it did not apply a settlement policy, from 1948 to 1980. I find that when it applied each of the settlement policies, the state produced non-state political authorities – neighborhood elites – who extracted resources from squatters and tried to control neighborhood turf even against state encroachment, and that the state’s non-involvement did not produce them.

The current status of indigenous gifted children and youth in an ethno-linguistic diverse Andean country is presented. The major purposes of this chapter are: (a) to describe gifted education in Peru, underlining the advocacy efforts toward the indigenous population; (b) to analyze the provisions for talent development in Peru; and (c) to present the challenges for the Peruvian indigenous gifted in the future, taking into consideration the needs and challenges of a multicultural society.

This study aims to unify phenomena in academic and grey literature into a theory of marine spatial disappropriation based on geopolitical relationships. It is argued that conflict over marine space arises as a result of top-down sovereign control of marine resources, and that the recognition of marine tenure and greater inclusivity in marine development* decision-making would lessen conflict between users, such as artisanal fishermen and ecotourism businesses.

A preliminary literature review was conducted, followed by a research study at Cabo Pulmo National Park (CPNP) in Baja California Sur, Mexico.

The results demonstrate that though CPNP's tenure structure is unique and inclusivity is an element of its management, the degree to which it is practiced is not sufficient to eliminate the chance of eventual disappropriation and ensuing conflict.

The results of this assessment can be used to strengthen the argument in favour of developing stronger requirements for deliberative democratic decision-making in marine delineation, as well as bolder social performance standards in marine development industries.

Research on socio-environmental revolutions are not new, but the authors contest that they are not alone a sufficient condition for achieving reduced conflict long-term. Instead, the originality of this research lies in its exploration of the importance of customary and formal tenure over marine resources, and its suggestion that this on the whole reduces conflict between exclusive and competing interests. One popular alternative, as demonstrated in numerous cases around the globe, can often be the marginalization of small-scale ocean users through the forceful appropriation of ocean resources.

This study evaluates the correlations between the universities' type of property (public, private associative and private corporate), institutional seniority (<20, 20–45 and >45 years) and the presence and position in national and international university rankings.

It considers 90 Peruvian universities certified by SUNEDU (public agency for the accreditation of universities in Peru). According to their presence in 20 university rankings (yes/no) and the position (tertiles) in two world rankings: Webometrics and SIR Iberoamericano, four universities participated in 10 or more rankings and only 16 (18%) in six or more.

The private corporate universities were the least old (p < 0.01). No association was found with the type of property both in the presence in rankings and in the positioning (p > 0.05), except in one where there was less participation of public institutions. Long-lived universities had higher participation and better positioning in rankings than those with less seniority (p < 0.01). The presence and better positioning in university rankings depend on institutional seniority and not on the type of ownership in Peruvian licensed universities.

This research highlights the lack of equity in several international rankings for the evaluation of the quality of universities, in the respect that most of them give priority to aspects related to institutional seniority and size. At the same time, the results of younger and smaller institutions are not put into perspective.

The purpose of this study is to analyse Peruvian cuisine in the context of visitors’ overall experience, focusing on the loyalty of tourists in terms of gastronomy, their satisfaction with the destination, and the overall image.

Data were obtained from tourists who visited Lima (Peru). Structural equation modeling was used to verify the hypothesized relationships.

The results obtained confirm that satisfaction and appreciation, such as quality, have a positive influence on tourists’ loyalty and, therefore, they recommend and express their desire to come back to this destination. The traditional gastronomy of Lima stands out as a prominent factor on overall experience.

This paper helps the managers of cities in their decisions to improve the satisfaction and seek loyalty of those who visit a city, emphasizes the role of gastronomy.

The results obtained in this research can be used for the establishment of new strategies for the promotion of the destination in terms of tourism and traditional food.

The gastronomy in Lima, (Peru) is recognized worldwide, as well as a stimulus for tourism because it increases the number of visits to the destination. Several studies carried out in these types of destinations have shown the existence of a relationship between gastronomy, overall experience, satisfaction and loyalty. However, there are no previous studies carried out in Lima that sustain this relationship. This work makes a contribution that completes the academic literature on the study of the emotional bonds between Peruvian gastronomy and the tourist who visits it and its behaviour.

The purpose of the paper is to examine the differences in the impact of financial stress in advanced and emerging economies.

The authors employ a panel vector autoregression model (PVAR) for a comparative analysis of the relationship between financial stress, economic growth and monetary stability in 14 advanced and emerging economies. A homogeneous measure of financial stress is constructed and measured as an index that provides signals of stress episodes in an economy.

The impact of financial stress shocks is greater on the economic growth of advanced economies; likewise, financial stress shocks are significant only in advanced economies. The interbank interest rate is negatively affected by financial stress in emerging economies. In general, the results show a clear view of the importance of financial stability and the economic relevance of financial stress measures in the context of macro-prudential regulation.

The results can be extended to monetary policy to implement measures that mitigate the impact of future financial crises.

Lean construction (LC) is an important strategy to improve the results of organizations in the civil construction sector. However, there are barriers that hinder the success of implementing LC. The literature presents many barriers, which makes it difficult to make a diagnosis about the presence of these barriers within an organization. However, if companies could identify the main difficulties, they would face to implement LC, they could prepare by strengthening their weaknesses. This paper aims to diagnose a small set of factors that identifies the most significant barriers that must be considered before implementing lean construction.

This study comprises an exploratory factor analysis (EFA). For this, a questionnaire was developed based on an extensive literature search on the barriers that hinder the implementation of LC. Using this questionnaire as a data collection instrument, a survey was conducted that obtained 135 responses from managers working in civil construction in Brazil. EFA was conducted using SPSS software.

This study identified seven critical factors for successful implementation of LC: degree of cooperation within the work teams, use of an adequate performance measurement system, occurrence of job delays, level of participation of those involved in the construction of decisions, degree of leadership openness, positioning in the face of news and problems in the flow of information.

The barriers to implementing LC can be different depending on the social and economic context in which companies are inserted. This work was conducted in an emerging country. Thus, it would be important that the same be applied to managers from other countries in different contexts to verify if the result found here is confirmed.

There are many works in the literature that address the barriers to LC culminating in an extensive list, whose complexity of operationalizing the identification of their presence in an organization, ends up becoming another barrier. Given the negative influence that these barriers have for the success of LC, this work sets out to convert this extensive list into a short list that is easy to understand and use.