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The purpose of this paper is to analyse the impact of political connections and gender diversity on the performance of Iberian companies as a singular market and considering Portugal and Spain separately.

The authors used panel data methodology, specifically GMM system estimation model by Arellano and Bond (1991) for the period from 2015 to 2020.

Results show that the performance of listed Iberian companies is influenced by political connections, by gender diversity and that gender diversity has a mitigating effect on the effects of political connections in each country. The mitigating effect of women is evident in both Portugal and Spain, as they are more cautious and principled, which is valued by short-term investors interested in an immediate investment. However, considering the Iberian Peninsula as a whole, the results indicate that – in the long term – women's political relationships can benefit performance through a better reputation and image, which can lead to better social and economic results in the long term.

To the best of the authors’ knowledge, this paper is original and covers an important gap in the literature when considering political connections and women's impact on these connections as determinants of the performance of Iberian companies.

The purpose of this paper is to assess the effects of a program to develop socioemotional competence (SEC) focused on self-awareness and emotional self-management as a resource for the well-being and stress relief of teachers at a Brazilian public school in a socially vulnerable region.

Eighteen (18) teachers took part in a participatory action research approach. The data collection techniques used were: conversation wheel, individual interview, participant observation and focus group. The emotional education program (PEEP) was conducted in ten 90-min meetings. The data were analyzed using thematic content analysis.

There were two categories identified: an increase in the teachers' self-awareness and emotional self-management skills. These findings yielded reports of improvements in their ability to deal with their own emotions, better management of the emotional demands of daily school life and positive reflexes on their well-being and teaching practice.

Dealing better with emotions involves several skills that need time to be developed and assimilated and PEEP has been applied in a relatively short time. In addition, its application in a wider range of situations has not been evaluated.

This study is linked to a few others that were carried out on the effects that intervention programs had on a teacher's SEC. It was evident that following the steps of the action research enhanced the researcher's connection with the teachers, and it provided a genuine understanding of what it means to be studied. Because of this, it was possible to get a deeper understanding of teachers' emotional states, and the actions and results were legitimized by the participants.

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.

This paper aims to investigate how the literature has been addressing the relationships between corporate fraud and executive behavior and corporate fraud and information technology (IT) controls.

A systematic literature review was performed following the planning phases proposed by Levy and Ellis (2006), illuminated by the research onion, developed by Saunders et al. (2007).

The main findings of the studies analyzed refer basically to models to assess the risk of fraud. These risks originate from the market, from the organization itself or from individuals and also from their relationship networks. Subsequently, the main risks identified by the authors were classified according to their origin, the main theories approached and the “solutions” for the risks presented by the authors as the product of their work.

It should be noted that this study is not free of limitations, of which two stand out: the full body of articles on the subject was certainly not evaluated. Although the search has been systematic and judicious both by the combination of keywords for the searches, as well as by the use of the main databases and also by the rigor in the description of the procedures and the analysis of the articles in the light of Research Onion was based on the authors’ knowledge that may have been limited in some respect.

As a practical implication, there is the relationship of red flags and their classification by origin, as they can be very useful for planning the work of internal and external auditors.

It is considered that this work can be a starting point for scholars who are interested in the corporate fraud phenomenon, given that the data was collected and organized systematically.

The analysis of the articles in relation to Research Onion shed light on the main philosophical and methodological characteristics of the studies. Also, regarding the relationships between corporate fraud and IT controls, existing scientific research appears to be limited. Searches for the terms information technology and information systems were extended, as well as search strings tested with the terms data governance and IT governance without results. This fact demonstrates that there may be (as far as the results have reached) a vast area of research on corporate fraud in the field of systems knowledge and information technology.

This study aims to assess the online presence of three Portuguese low-density territories and analyze the communication strategies employed by public and private entities within each municipality. The alignment between public and private entities within each municipality is also examined as a potential factor that could impact the effectiveness of digital communication strategies.

A qualitative methodology that employed content analysis and interviews to gather data from selected public and private entities in each of the municipalities under study was used.

Despite the widespread availability of digital communication tools, the municipalities under study are yet to fully exploit their potential to promote and publicize their offerings. This could be attributed to several factors such as a lack of knowledge and/or resources and a defective strategic approach to digital communication.

The major obstacle in maximizing the potential of digital communication tools in low-density destinations was not solely a result of restricted access. Rather, it was largely due to insufficient knowledge and resources required for their effective utilization, coupled with a lack of aligned vision among various stakeholders.

The competitive landscape in which tourist actors operate has transformed significantly because of the widespread adoption of digital communication led by social networks. However, studies exploring digital communication in low-density territories are still scarce. This study adds new insights into the main factors that hinder the efficient use of digital communication in these regions.

It has been widely recognised that the participation of residents is a significant issue in contemporary urban heritage conservation. However, studies confirm that the reasons behind residents' engagement are still difficult to assess, particularly in emerging countries. This paper aims to evaluate the factors that incite or prevent residents from participating in built heritage rehabilitation in the old city of Constantine, by applying the motivation-opportunity-ability (MOA) model.

A questionnaire-based survey was used to collect information from the residents. The collected data were then analysed using the structural equation model (SEM).

The findings show that the most significant factors affecting residents' participation were related to their motivations and abilities. Interestingly, factors related to the opportunities did not influence participation. Thus, autonomous rehabilitation according to the residents' motivation and abilities is more likely to be adopted.

These findings are limited to the selected sample, and some variables have been eliminated through the SEM analysis.

However, as a first attempt to study residents' participation in built heritage rehabilitation in Constantine, the paper proposes a different perspective for assessing participation by considering its means and ends simultaneously. The paper also provides guidance to local decision-makers to improve the legal framework by implementing factors that encourage residents' involvement in sustainable heritage management.