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The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e. interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, the authors argue that the monitoring role of MACS (i.e. diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance.

Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels.

Empirical findings from a hierarchical moderated regression analysis support the hypothesized links.

This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, the authors shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally friendly solutions in the case of deviations. This paper also adds to Wijethilake et al. (2017), providing new empirical evidence on how firms design, implement and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

This study aims to develop a scale using item response theory (IRT) to assess the entrepreneurial potential for digital transformation in Brazilian companies.

IRT was used to develop a scale for entrepreneurial potential in digital transformation. This scale was constructed from a questionnaire, covering the domains: (1) data-driven culture, (2) openness to knowledge and adaptation to change, (3) connectivity and (4) creativity and innovation. The questionnaire was administered to a sample of 216 entrepreneurs from small business enterprise (SBE) and startups in Brazil.

A questionnaire was developed and validated to assess the latent trait of entrepreneurial potential within the context of digital transformation. Additionally, a three-level scale of entrepreneurial potential was established: low (level I), intermediate (level II) and high (level III). The interpretation of this scale provides valuable information on which domains, such as data-driven culture, innovation, among others, can be enhanced to improve the potential of entrepreneur for digital transformation.

The sample was limited to small Brazilian companies and startups, which may restrict the applicability of the results to other business or geographic contexts. Additionally, the items evaluated in the scale may not fully capture all nuances of entrepreneurial potential for digital transformation. Future research should consider including new items that cover a broader range of entrepreneurial characteristics.

The findings of this study have significant practical implications for the Brazilian entrepreneurial ecosystem, the entrepreneurs themselves, public policy makers and entrepreneurship support institutions. These results can guide digital transformation strategies, adjustments in public policies and investments, thereby promoting economic development and innovation in the country.

This study stands out for using IRT as a robust methodology to develop an interpretative scale to assess entrepreneurial potential in the digital transformation era. By focusing on Brazilian SBEs and startups, the study offers an original contribution on how these companies are handling the challenges of digitalization and identifying areas for improvement to further promote digital transformation among entrepreneurs.

The purpose of this article is to analysis of the effects of green innovation ecosystem coopetition (cooperation and competition), environmental management practices (EMPs) and digital innovation (DI) on carbon footprint reduction.

To conduct the study, a questionnaire was administered to hotel managers from different regions of Brazil. Data were collected from 197 hotels and analyzed via partial least squares structural equation modeling.

The results show that green innovation ecosystem cooperation positively and significantly affects EMPs and DI. Green innovation ecosystem competition interactions also benefit the adoption of EMPs. However, they do not significantly influence the use of DI. The results indicate that hotels that are in a scenario of simultaneous competition and collaboration (coopetition) within the green innovation ecosystem can reduce carbon emissions when EMPs and DI are used.

The authors contribute to the literature by showing different pathways for reducing the carbon footprint of hotels. The results expand the authors’ knowledge by showing evidence that cooperation and competition interactions can produce distinct effects, especially on DI. Thus, this study has important practical implications for hotel managers seeking to improve their environmental practices and DI with the help of external multiagent resources and knowledge.

This research contributes to the literature by examining how cooperation and competition interactions in the green innovation ecosystem help in the adoption of environmental management and DI practices.

This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design.

To conduct the study, this paper administered a questionnaire to large Brazilian hotels and analyzed data from 204 hotels using structural equation modeling and fuzzy logic.

The main results show that online hotel reviews have a positive and significant effect on the relationship between prospector strategy and personnel and action control. In contrast, online reviews have a negative effect on the relationship between defender strategy and personnel, action and results controls. Thus, it is confirmed that online reviews change the relationship between strategy and MCS design.

The results show that online reviews play an important role in the decisions of hotel managers regarding MCS design. Customer demand evaluations, which are regularly available online on analysis websites, help managers adapt the MCS design, ensuring that their actions are aligned with the adopted strategy. This study adds to previous studies by showing that hotel managers use the information from customer evaluations to improve their performance.

The management literature based on the contingency theory indicates that strategy is a variable that affects MCS design. This study extends this discussion by indicating that online reviews, specifically in the hotel industry, can also be a determining factor in defining management controls. In addition, this paper points out that OHR impacts differently, depending on the strategy used and the type of management control.

This study aims to analyze the influence of formal and informal controls on trust and individual creativity.

A survey was conducted with managers of companies listed in Brazil Stock Exchange (Brazil, Bolsa, Balcão-B3), and the final sample was 124 valid responses. The data were analyzed using structural equation modeling and fuzzy set qualitative comparative analysis (FsQCA).

The results show that the influence of informal controls (cultural and personnel controls) on individual creativity is greater than that of formal controls (action and results controls). It was also found that formal and informal controls facilitate social exchanges between managers by influencing trust. Moreover, the results confirmed the mediation of trust in the relationship between controls and individual creativity. FsQCA demonstrates that formal and informal controls are complemented and, when combined with trust, enable high individual creativity.

The findings contribute to the literature by demonstrating that the effective use of management controls generates greater trust and awakens creative skills in managers.

This study examines the role of destination management organisations (DMOs) in fostering coopetition – the coexistence of cooperation and competition – within tourism destinations. Focussing on the governance exerted by these organisations, we analyse how formal and informal control mechanisms contribute to the development of tourism destinations as integrated products (coentrepreneurship). Utilising a multicase study approach and content analysis supported by MAXQDA software, we found that formal governance mechanisms, when supporting and developing informal mechanisms, enhance levels of coopetition at the tourism destination. This approach strengthens the vision of shared objectives among local businesses, creating an ideal context for coentrepreneurship. The findings highlight the significance of DMOs and both formal and informal mechanisms in the governance of network coopetition and its implications for coentrepreneurship, offering new insights into destination management.

The aim of this paper is to present a framework to create a better understanding of the context and to aid the environmental disclosure management process. The paper seeks to present a case study illustrating the proposed methodology for assessing environmental disclosure management.

The ProKnow‐C process is used to identify the opportunities in the literature and the MCDA‐C methodology is used in order to build up the environmental disclosure management (MED) model.

First the ProKnow‐C process was used to identify opportunities in the literature about environmental disclosure and later the MCDA‐C methodology was used to discover the opportunities and to show a process for generating actions to promote improvement in environmental disclosure.

The case study allowed the manager to develop an understanding of environmental disclosure, showing that organizational performance is the key factor according to managers' perception. This knowledge allowed the manager to identify what the company needs to improve in its environmental disclosure regarding the following aspects: targets for using water, energy program, management of effluent and waste, biodiversity, adaptation to emergency plans, training and environmental awareness, expanding the coverage of the certification process and increasing operational performance in specific indicators relating to the electricity sector (pruning control, fire and oil spill).

The structured process of the MCDA‐C methodology enabled a model to be built that showed graphically and numerically the systemic diagnosis of environment disclosure, allowing the manager to know the consequences of a decision a priori and to suggest a set of improvement actions.

This concluding chapter examines the footprint of coopetition within the tourism domain, drawing upon existing literature to present a comprehensive overview of its evolution to date. To achieve this, the authors conducted a literature review of 94 articles published on coopetition in tourism and hospitality, sourced from esteemed databases such as Scopus and Web of Science. Each article was meticulously categorised based on its thematic focus, geographical scope and the sample of respondents employed to elucidate the dynamics of coopetition. The findings underscore the concerted efforts of researchers to delineate the contours of coopetition within the tourism and hospitality sectors. Through diverse lenses and methodologies, these studies collectively contribute to the burgeoning discourse surrounding coopetition, illuminating its multifaceted implications and applications in different contexts. This chapter presents a systematic analysis that serves as a testament to the growing momentum behind the coopetition paradigm in tourism. It shows how researchers on coopetition are paving the road towards the coopetition paradigm in tourism and hospitality.

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.