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This paper aims to broadly address a PhD research stream that the author has been conducting to date, whose historical objective is press photography, specifically the published images in La Jornada newspaper. A visual speech of the various contexts lived in Mexico at the end of the twentieth century. In the following lines, the author will present her methodology proposal with the aim of learning and analyzing the speech created by press photography and its relation to historical reality. A journalistic speech generating a language describing events, but at the same time a language manipulated by the subjectivity of the author – the press photographer. A historical timeline of which the photojournalist was part and which influenced the manner historical reality was perceived by the receiving social group.

It is important to clarify that this database does not intend to replace the estimations which could be obtained by directly and individually analyzing each photograph. However, this instrument has allowed the author to collect a great quantity of readable graphic and textual information, as well as to describe the characteristic attributes of each image as a documentary unit. In other words, the author intends to address the visual events as a part of the historical events, as claimed by the Mexican historian Ricardo Pérez Montfort. This to provide an in-depth study on how historical, social, cultural and political phenomena were registered by press photography; not omitting history, this specific moment, punctually requires photography and written journalism as a vestige. The latter not only with the purpose of going further on the functions of photography but also on the significance of the photographic phenomenon and the visual speech within social and cultural history of a country.

Furthermore, the author will present, to the extent possible, some elements which have allowed the identification of the manner in which the editor(s) of the newspaper impacted the presentation of visual speech, as well as the interests and visions of the social group they represent. This is a way to go further on different assumptions, such as the person taking the picture, the person editing it – after reaching the editorial and ideological line of the newspaper – as well as the person publishing the picture; a new manner to address editorial work and photojournalism on written media. To achieve the aforementioned aim, this essay comprehends the intertextuality and visual production, as well as the contexts lived throughout the six-year Presidential terms of office of Miguel de la Madrid Hurtado, Carlos Salinas de Gortari and Ernesto Zedillo Ponce de León, through diverse published images in La Jornada newspaper from 1984 to 2000.

This research not only addresses the generated material by the photojournalists of La Jornada newspaper during this period but also includes, as a part of the oral history methodology, the testimonies of some assistant directors, people in charge of the photography department, the editor, the designer and photographers who stood out in the newspaper. In addition, the author has a database which has allowed to collect, store and connect information present in each of the photographs published on different covers and back covers of the newspaper. It comprises 15 categories which have been nurturing the database (reviewed dates, journalistic and photographic genders, reporters, pages, published photographs, photograph format, themes of the photographs, places, characters, titles of the photographs, photograph caption, credit, photograph composition, angle and time). It is important to clarify that this database does not intend to replace the estimations which could be obtained from directly and individually analyzing each photograph. However, this instrument has allowed the author to collect a great quantity of readable graphic and textual information, as well as to describe the characteristic attributes of each image as a documentary unit.

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

The purpose of this paper is to evaluate whether trust and distrust in upper-level managers exert different influences on the budgetary proposals of middle managers. Such proposals involve different levels of managerial effort that impact overall budgetary slack.

This paper is based on a laboratory experiment with 160 business managers.

The results show that the more (less) middle managers trust (distrust) their upper-level managers, the more (the less) effort they commit to budgetary proposals. The authors also find that middle managers with low trust are prone to invest more effort and thus create less budgetary slack than managers with high distrust. The results also show that the introduction of suspicion does not vary this initial choice of effort and budgetary slack.

This paper shows the importance of trust and distrust as informal control systems in organizations. The findings support the importance of extrinsic motivation for enhancing effort and reducing budgetary slack. There are a wide range of exogenous variables that have an effect on the development of trust and distrust.

Practitioners may improve their management control by facilitating trust and preventing distrust in interpersonal relationships because both are informal controls that can reduce and increase, respectively, dysfunctional behaviors in organizations, such as budgetary slack.

This paper is among the first to show the distinct effects of trust and distrust (high and low) in the efforts of middle managers. This study provides a dynamic viewpoint of trust through the introduction of suspicion in a budget negotiation.

The purpose of this paper is to investigate the relationship between the success of the 50 EURO STOXX companies as measured by the earnings before taxes (EBT) and the percentage of female members on their supervisory boards.

The paper relies on data extracted from the annual reports of the 50 EURO STOXX companies in 2015 and from financial websites.

The paper provides the existence of a weak correlation between companies’ performance as measured by EBT and the percentage of women on supervisory boards.

This study has two main limitations: first, a single key performance indicator was used to measure firms’ success; and second, the study offers insights related only to the year 2015. The analysis could be extended over a larger time span while some other variables could be considered in a more holistic approach.

The paper raises awareness that there is much to be done with regard to the presence of women on boards, and readers, investors and business owners gain an insight on the business environment and women active on European corporate boards.

By concentrating on the companies of the EURO STOXX 50 Index, the study offers a good image of the European business environment.

Currently, higher education institutions are in charge of the complex task of connecting the knowledge that students acquire in the classroom to the requirements of the working world, preparing the students to face complex situations inherent in professional life. For this reason, the Tecnológico de Monterrey has included as part of the training of its students the modality, Semestre i, sustained through the teaching methodology of challenge-based learning. Recognizing this new way of learning, the purpose of this paper is to address the study of four basic constructs: student engagement, teacher–student relationship, teamwork and time management.

An exploratory factor analysis was performed on the factors associated with the Semestre i, as well as a correlational analysis between these and the academic achievement of the students in the 2017 August–December period.

The results indicate that the four constructs analyzed were potentialized under the modality, Semestre i – time management showing the least difference of the four when compared with the educational experience of students being traditionally taught throughout their semesters.

Semestre i is an innovative educational proposal where the undergraduate students learn in immersive, real-world contexts by experiencing semester challenges planned for them by the teaching body of the institution. Recognizing this new way of learning, this research addresses the study of four basic constructs: student engagement, teacher–student relationship, teamwork and time management.

The paper's purpose is twofold: to provide a predictive model for estimating in‐hospital mortality rates after coronary artery bypass grafting (CABG) in Spanish autonomous regions (AR) after adjusting relevant factors; and to determine whether there is a difference between expected and observed mortality rates.

All patients registered in a minimum basic data set (MSBD) undergoing CABG between 2000 and 2004 were selected. After bivariate analysis to explore associations between in‐hospital death and other variables, a multivariate analysis using logistic regression was conducted. The predictive model was evaluated using calibration and discrimination techniques. Standardized mortality ratios by AR were calculated.

The expected Spanish in‐hospital mortality rate after CABG was 7.68 and the observed rate was 7.69 deaths per 100 operations. Discrimination obtained with the model resulted in an area under the curve of 0.70 (95 per cent CI, 0.69‐0.71). When each AR's mortality rate is calculated and compared with the observed rate, some ARs present an observed mortality rate higher or lower than the expected rate according to adjusted variables in the model.

The MSBD registry does not contain patients' critical data, such as arterial damage severity, or in which hospital procedures were performed.

There are factors related to individual patient variation, financial resources or healthcare quality in different ARs, which should be investigated in follow‐up studies.

The paper shows that, although the global expected mortality rate is almost the same as the observed Spanish mortality rate, this similarity disappears when AR rates are compared.

Discovering opportunities is a key entrepreneurship competence for those who want to start their own business and who choose to enter the workforce. In this study, the authors focus on the antecedents of the ability to discover entrepreneurial opportunities by uncovering how and when students' personal initiative (Frese and Fay, 2001) leads to an increase in this key competency. The purpose of this study was to examine the role of risk-taking and creativity in the interplay between personal initiative and opportunity discovery competencies among university students.

Data were collected with a self-assessment tool in two moments in time, using a sample of 103 university students from Portugal enrolled in an entrepreneurship course. The authors measured personal initiative and entrepreneurial risk-taking at the beginning of the entrepreneurship course (Time 1). Two months later (Time 2), by the end of an entrepreneurship course, the authors measured creativity and opportunity discovery abilities.

The results of this study showed that risk-taking mediates the effect of personal initiative on opportunity discovery and that creativity interacts with risk-taking and opportunity discovery. Specifically, the authors found that the relationship between entrepreneurial risk-taking and opportunity discovery is positive and statistically significant when students display average or above-average creativity. The indirect effect of the personal initiative on opportunity discovery through entrepreneurial risk-taking seems to increase when the student's creativity increases, as the index of moderated mediation is positive.

As with all studies, there are limitations to work of this study. First, data of this study is restricted to a sample of students from Portugal. As such, the authors should be careful about generalizations concerning students from other cultural settings; entrepreneurship competencies can differ across countries. Second, the findings of the present study are based on students’ self-reports regarding their own entrepreneurship competencies.

This work can inspire entrepreneurship educators to look at the entrepreneurship competencies models holistically and inspire future work to explore the relationship patterns between entrepreneurial competencies.

Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.

Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.

Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.

To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.