Vol 22, No 1 (2026)

Table of Contents

ARTICLES

The state of sustainability research in Argentine: An analysis of universities and their strategies
María Belén Arias Valle
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1-20
The HR Narratives: AI-Supported workforce strategy in Tariff-Impacted industries
Milos Petkovic, Maribel Labrado-Antolín
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21-36
Financial technologies for the inclusion of informal workers: Solutions, barriers, and opportunities in the FinTech ecosystem
Ada Gallegos, Luisa Adriana Rodríguez Zavala, Alejandro Valencia-Arias, Jackeline Valencia
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37-55
Critical success factors in IT governance: A quantitative study in the Colombian financial sector
Andrés Dávila Bernal, Vicente Guerola-Navarro, Albert Martinez-Aparisi, Hermenegildo Gil-Gomez
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56-77
Artificial intelligence and intangible asset valuation in public markets. Evidence from IBEX 35 firms
José Luis Bustelo Gracia, Albert-P. Miró-Pérez
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78-100
Bibliometric analysis of big data applications in accounting fraud detection
Carme Monserrat
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101-122
From workspace spirituality to performance: How digital skills and innovative work behavior shape teleworking outcomes
Suhada Suhada, Muafi Muafi, Majang Palupi
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123-151
Competing in the era of globalization and digitalization: Implications for accounting education
Jullie Jeanette Sondakh, Jenny Morasa
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152-172
Toward a sustainable future: Exploring the interplay between social capital, entrepreneurial orientation, and sustainable rural tourism entrepreneurship
Mafizatun Nurhayati, Unang Toto Handiman, Budi Santosa
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173-191
Job risk and job-seeking in the service industry in Nepal: The role of self-efficacy
Rewan Kumar Dahal, Binod Ghimire, Prof. Mahananda Chalise, Dipendra Karki, Surendra Prasad Joshi
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192-209
Paradox of knowledge sharing and hiding in driving innovation capability: The intermediary of human capital within the resource-based view
Syamsul Hadi, Ari Setiawan, Widodo Widodo, Ismi Rohmiana, Retno Titi Sari, Nur Rahayuningsih
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210-230
Relationship between managerial support and employee outcomes: The mediating role of employees’ self-efficacy
Rino Rino, Azman Ismail, Ummu Ajirah Abdul Rauf, Nurshahira Ibrahim, Osman Md Rasip
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231-254
Barriers to female leadership: A review of the literature on the obstacles to accessing leadership positions
Gabriela M. Cornejo, Jose M Sallan, Josep Coll
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255-284
Enhancing firm performance and sustainable growth through Corporate Social Responsibility
Tuan Khanh Vuong
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285-304
Teleworking and burnout (2020–2025): A critical narrative review and research agenda
Carlos Santiago-Torner, José-Antonio Corral-Marfil, Elisenda Tarrats-Pons
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305-347
Pharmaceutical companies’ financial outcomes related to innovation and diversity
Carlos Henrique Firmino de Oliveira, Michele Nascimento Jucá, Polona Domadenik Muren
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348-367
Motivation and participation in communitites of practices (CoPs) ad their relationship with knowledge transfer in the Andalusian public administration
Cristina Mayor Ruiz, Elena Hernández de la Torre, Cecilia Azorín, Sandra González Miguel
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368-391
Managing the invisible: Intangible Capital and hybrid governance in the historic centre of Barcelona (1988-2002)
Pablo Algarrada Vera
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392-410
New insights to enhance university strategies for attracting student talent in a national context
Adriana Perez-Encinas, Alan Martinez-Vazquez, Carlos Merino Moreno, Pablo Villarrubia
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411-430
Refining the relational view: How collaboration and organizational agility drive innovation performance
Bisma Jatmika Tisnasasmita, Muafi Muafi, Dessy Isfianadewi, Wisnu Prajogo
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431-449
Surviving the Turbulence: A Dynamic Capabilities Perspective on Market Orientation and Business Performance of MSMEs
Ni Nyoman Sri Rahayu Damayanti, I Dewa Ayu Kristiantari, I Gde Agung Wira Pertama
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450-470
Good governance practices, organizational citizenship behavior, and performance in Indonesian national police: A mediating-moderating model
Dedy Darwinsyah, Muhammad Adam, Mukhlis Yunus, Hafasnuddin Hafasnuddin
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471-501