Purpose: The purpose of this paper is to explore the characteristics and personal values of a successful entrepreneur in order to understand the quality of such characteristics. Thus, this paper aims to investigate how these characteristics and personal values impact strategic decision-making...

This paper analyses, in a critical perspective, the evolution in accounting for 'concession arrangements'. It is aimed to verify: 1) if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of such operations; 2) which is its effect on public and...

Purpose: This study aims to contribute to international doctrine by testing how environmental social governance (ESG) pillars can affect marketing performance in the pharmaceutical industry. Design/methodology/approach: The authors follow a pioneering approach, using a fuzzy-set qualitative...

Purpose: The purpose of this paper is to strive to close the current research gap pertaining to potential implications of the blockchain (BC) for sustainable business models (SBMs) in the agri-food industry. Design/methodology/approach: To answer the research question, the authors utilised the...

Purpose: This paper aims to explore the role played by digital transformation (DT) in enabling continuous accounting (CA) and its impacts on intellectual capital (IC). In so doing, the paper provides momentum for the emerging trends of the DT movement in the field of accounting....

In this study, we propose an original explanation, which is an alternative to “optimal contracting theory” and “rent extraction theory”, for the use of stock option plans (SOPs) in family firms. This explanation is based on a classification of the private benefits of control, which...