REGE Revista de Gestão
type: channel
description: Revista de Gestão (REGE) is a generalist, academic journal covering all fields of management including, but not exclusive of: general management, information technology, marketing, finance, human resources, production and operations management, business strategy, business economics, public administration, science and technology management and sustainability. Submissions to Revista de Gestão are made using ScholarOne Manuscripts, the online submission and peer review system. Registration and access is available at http://mc.manuscriptcentral.com/revge. Full information and guidance on using ScholarOne Manuscripts is available at the Emerald ScholarOne Manuscripts Support Centre: http://msc.emeraldinsight.com. ***From January 1st, 2026, original manuscripts must be submitted only in English.*** REGE adopts a continuous publication model, with articles published online after the completion of the editorial and production processes.
publisher: Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo
language: en
publication name: REGE Revista de Gestão
issn: 1809-2276
items: ThinkBox: Integrating generative artificial intelligence into graduate studies in administration: impacts, ethical dilemmas, and methodological paths
items: The role of business intelligence and digital capabilities in driving SME innovation in Latin America
items: Forecasting fashion retail sales in Brazil: a case study before, during and after COVID-19
items: Personal conflicts of interest that contribute to the risk of business failure
items: The influence of governance on the capital structure of SMEs in the local apparel productive arrangement
items: Franchise’s locational concentration in Brazil: a contextual perspective
items: Googling and ARMS sentiment across economic phases and horizons: insights into Brazilian crises
items: Innovation under pressures: analysis of practises in the port sector
items: Signaling theory and quality cues: the willingness-to-pay for high and low involvement sustainable attributes
items: Editorial: Beyond finance: how new accounting standards can support risk management practices
items: Smart tourism in the digital age: overcoming barriers and unlocking new possibilities
items: Generative AI: capturing strategic value in businesses
items: Cultural consumers’ gatekeeping in cosplay: cynical truths established through fans’ practice
items: Can environmental technologies and banking development generate green growth? Empirical evidence from 22 most polluted economies
items: The influence of institutional factors in the search for smart city models: a comparison between Shanghai and São Paulo
items: Consumer boycott of greenwashing practices
items: Editorial - How to get published in high impact journals? A practical guide for early career scholars
items: ThinkBox: An Open Government Agenda for Academics
items: Data-driven culture and orchestrated data ecosystems: a conceptual model based on the resource-based view
items: The effects of non-audit fees on audit fees during the financial crisis
items: Sustainable performance of the largest global food companies
items: Business model revisited: a novel canvas for digital transformation
items: Editorial: Mapping and structuring MCDM methods supporting research and practice in business and management
items: ThinkBox: When gamification meetsartificial intelligence: rethinkinglearning experiences
items: The digital transformation forinnovative business models in thefinancial industry: the perspective ofengaging strategic stakeholders
items: Count on me! Accounting consultancy for small businesses
items: Entrepreneurial intention: the role ofpsychological factors and cognitiveprocess in entrepreneurship
items: Understanding software solutions in the routines of administrative employees of an oil company
items: Editorial: Pressures and dilemmas in scientific publishing in management: building rigor, relevance, and global impact
items: Boosting job performance: the impact of autonomy, engagement and age

ThinkBox: Integrating generative artificial intelligence into graduate studies in administration: impacts, ethical dilemmas, and methodological paths
type: item
subject: ThinkBox
  topic: section
creator: Ricardo Limongi
creator: Mark Michael Lennon
creator: Emílio José Montero Arruda Filho
rights: Copyright (c) 2026 Emílio José Montero Arruda Filho, Ricardo Limongi, Mark Michael Lennon https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/REGE-10-2025-218

The role of business intelligence and digital capabilities in driving SME innovation in Latin America
type: item
description: Purpose This study proposes a theoretical model to evaluate the direct and mediating relationships between business intelligence resources and digital capabilities and between strategic capabilities and small and medium-sized enterprises (SME) innovation across five Latin American countries. Design/methodology/approach Partial least squares structural equation modeling (PLS-SEM) was used to evaluate a general model with an entire sample of 480 SMEs from five Latin American countries for 2022. Findings The main findings show that business intelligence resources and digital capabilities positively affect SMEs’ innovation and mediate the relationship between strategic capabilities and innovation in the entire sample of Latin American SMEs. Research limitations/implications Business intelligence resources and digital capabilities simultaneously promote innovation among SMEs in Latin American countries. Therefore, the development of public policies and organizational strategies should focus on enhancing the acquisition of business intelligence resources and developing digital capabilities. Institutional and market differences may explain the variations between countries. Originality/value This study contributes to the analysis of the relationship between resources and capabilities within the digital economy context of Latin American SMEs and in five specific countries. Specifically, it examines the direct and mediating effects of business intelligence resources and digital capabilities on the link between SMEs’ strategic capabilities and innovation.
subject: Article
  topic: section
subject: Innovation
  topic: keywords
subject: Technological innovation
  topic: keywords
subject: Small and medium-sized enterprises
  topic: keywords
subject: SMEs
  topic: keywords
subject: Strategic capabilities
  topic: keywords
subject: Business intelligence
  topic: keywords
subject: Digital capabilit
  topic: keywords
subject: Digital transformation
  topic: keywords
subject: Emerging economies
  topic: keywords
subject: Latin America
  topic: keywords
creator: Mauricio Castillo-Vergara
creator: Cristian Geldes
creator: Ronald Mora
creator: Juan Carlos Leiva
rights: Copyright (c) 2026 Mauricio Castillo-Vergara, Cristian Geldes, Ronald Mora, Juan Carlos Leiva https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/REGE-01-2025-0018

Forecasting fashion retail sales in Brazil: a case study before, during and after COVID-19
type: item
description: Purpose This study analyzes the sales behavior of a Brazilian fashion retailer before, during, and after the COVID-19 pandemic, aiming to generate short-term forecasts using machine learning models. The pandemic’s impact on the retail sector created a need for accurate sales forecasting. Design/methodology/approach Sales behavior was analyzed using Seasonal Autoregressive Integrated Moving Average (SARIMA) and Neural Network AutoRegressive (NNAR) models. Performance was tested during the Full-Price and Off-Price stages, considering eight clothing collections launched before and during the pandemic. Forecast accuracy was evaluated using the Root Mean Square Error (RMSE), Symmetric Mean Absolute Percentage Error (SMAPE), and Total Absolute Percentage Error (TAPE). Findings Sales before and after COVID-19 showed low volume and variability during the full-price period and high income volatility during the off-price stage. Collection 4, launched in February 2020, displayed stable sales with reduced promotional impact. NNAR slightly outperformed SARIMA, highlighting the importance of nonlinear models in capturing retail sales volatility. Sales showed greater variability before and after restrictions, particularly during discounts, which resulted in higher prediction errors. Originality/value This study helps fashion retailers to choose suitable models for forecasting sales during the full- and off-price stages, considering specific environmental conditions. It also provides insights into retail dynamics during disruptions.
subject: Article
  topic: section
subject: Predictive analytics
  topic: keywords
subject: Forecasting
  topic: keywords
subject: Machine learning
  topic: keywords
subject: Promotional sales
  topic: keywords
subject: Retail
  topic: keywords
creator: André Garcia Padilha
creator: Veridiana Rotondaro Pereira
creator: Orlando Yesid Esparza Albarracin
rights: Copyright (c) 2026 André Garcia Padilha, Veridiana Rotondaro Pereira, Orlando Yesid Esparza Albarracin https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/

Personal conflicts of interest that contribute to the risk of business failure
type: item
description: Purpose This study seeks to identify whether entrepreneurs' personal conflicts of interest can affect the risk of business mortality in the first five years. Design/methodology/approach A questionnaire was applied to 408 entrepreneurs, analyzing demographic and behavioral aspects. A principal coordinate analysis was performed, reducing the dimensionality of the 53 questions to two orthogonal axes. To assess whether an entrepreneur's behavior can affect the risk of their company closing, a multivariate analysis of variance was applied using the first two axes of the behavioral gradient. The effect of demographic factors on the probability of company mortality was also assessed using a generalized linear model. Findings Age, education and initial investment affect the risk of mortality, as do entrepreneur behavior related to financial and microeconomic factors. Motivational and planning aspects were not relevant to the risk of closing. Research limitations/implications Given the sample size and the cultural diversity across the regions of Brazil, it is possible that different results may be found in other regions and sectors. Originality/value The results of this research help entrepreneurs look at their own behaviors and understand whether they are compatible with those of entrepreneurs who led their companies to mortality.
subject: Article
  topic: section
subject: Entrepreneurship
  topic: keywords
subject: Micro and small business mortality
  topic: keywords
subject: Personal conflicts of interest
  topic: keywords
creator: Angelo Sidnei Dallagnolo
creator: Maria do Rosário Texeira Fernandes Justino
creator: Joaquín Texeira Quirós
rights: Copyright (c) 2026 Angelo Sidnei Dallagnolo, Maria do Rosário Texeira Fernandes Justino, Joaquín Texeira Quirós https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/REGE-04-2025-0060

The influence of governance on the capital structure of SMEs in the local apparel productive arrangement
type: item
description: Purpose This study examines how governance mechanisms influence the capital structure of small- and medium-sized enterprises (SMEs) within the Local Apparel Productive Arrangement of the Hinterlands of Pernambuco. Design/methodology/approach By analyzing the governance in mitigating informational asymmetry, this study investigates its impact on credit access. A non-parametric Mann–Whitney test was employed to compare report production between companies that obtained bank loans and those that did not. Additionally, a structural equation model is applied to assess the relationship between governance adoption and credit accessibility. Findings The results indicate that firms with bank loans produce more reports, suggesting a positive link between transparency and financial credibility. Moreover, governance adoption reduces informational asymmetry and facilitates credit approval. Originality/value This study contributes to literature by providing empirical evidence on the effects of governance mechanisms on SMEs’ capital structure of SMEs. The findings offer practical insights for entrepreneurs, enabling them to evaluate appropriate governance structures to enhance their financing decisions. Furthermore, the results support policymakers in designing strategies for improving SMEs’ access to debt financing. By emphasizing the role of governance in SMEs, this study underscores its importance in strengthening management quality and financial decision-making. Increased transparency can enhance the trust between companies and financial institutions, ultimately fostering sustainable business growth.
subject: Article
  topic: section
subject: Corporate governance
  topic: keywords
subject: Capital structure
  topic: keywords
subject: SMEs
  topic: keywords
subject: Local productive arrangement
  topic: keywords
creator: Raquel Souza Ramos
creator: Joséte Florêncio do Santos
creator: Kliver Lamarthine Alves Confessor
rights: Copyright (c) 2026 Raquel Souza Ramos, Joséte Florêncio do Santos, Kliver Lamarthine Alves Confessor https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/REGE-03-2025-0053

Franchise’s locational concentration in Brazil: a contextual perspective
type: item
description: Purpose This study aimed to explore the relationship between vectors of local entrepreneurial ecosystems (EE) and the locational concentration of franchise network units in Brazilian cities. Design/methodology/approach Information about the municipalities where a set of franchise networks operates, along with the number of units per location, was tabulated for 2016, 2019 and 2022. Data related to EE were obtained from ISDEL. The analytical strategy was designed based on a typical estimation framework, aiming to identify the associations between EE components and the factors influencing the concentration of entrepreneurial activity. Findings The results indicate different movements when analyzed from the perspective of municipalities as well as from the perspective of networks. Through empirical analysis, it is possible to verify a significant relationship between EE dynamics and the locational concentration of franchised networks. Originality/value There is no record of previous work on the relationship between contextual factors and the locational concentration of franchise network units. In addition, it contributes to the debate on governance arrangements in the face of crises from the perspective of entrepreneurship. Finally, this study contributes to the discussion of EE by incorporating franchising arrangements into the analysis.
subject: Article
  topic: section
subject: Entrepreneurial ecosystems
  topic: keywords
subject: Franchising
  topic: keywords
subject: Entrepreneurship
  topic: keywords
subject: Crises
  topic: keywords
creator: Eugêenio José Silva Bitti
creator: Matheus Dermonde
creator: Bruno Brandão Fischer
rights: Copyright (c) 2026 Eugêenio José Silva Bitti, Matheus Dermonde, Bruno Brandão Fischer https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/REGE-12-2024-0174

Googling and ARMS sentiment across economic phases and horizons: insights into Brazilian crises
type: item
description: Purpose This study investigates the impact of fundamental factors (returns, liquidity, and volatility) and investor sentiment, captured through indirect (ARMS index) and direct (Google Trends search volumes of positive and negative terms) measures across the Expansion and Contraction phases and three time horizons, on the risk of stock market crashes in Brazil. Design/methodology/approach The analysis applies the CMAX (current index level relative to the historical maximum) method for crisis identification and the local bull-bear indicator to classify economic phases over short-, medium-, and long-term horizons. Probit models were then estimated to assess how these factors affect the likelihood of crisis occurrence. Findings The results reveal that declining returns, reduced liquidity, and heightened volatility increase the probability of crisis. Investor sentiment, marked by optimism during expansions and pessimism during contractions, significantly predicts crisis risk, particularly over shorter horizons, although its effect diminishes as market fundamentals regain their influence. Notably, Google Trends exhibited strong predictive power, outperforming the ARMS index. Practical implications These findings provide timely insights for investors, analysts, and policymakers. Real-time sentiment monitoring via Google Trends supports early detection of market instability, aiding portfolio management, stress testing, and policy actions. The study also informs macroprudential regulation by incorporating behavioral indicators into systemic risk frameworks. Originality/value This study is among the first to examine direct and indirect investor sentiment across economic cycles in an emerging market, offering a robust framework to anticipate crises while highlighting the societal benefits of early detection and the importance of financial literacy in curbing emotional market behavior.
subject: Article
  topic: section
subject: Stock market crashes
  topic: keywords
subject: ARMS index
  topic: keywords
subject: Google Trends
  topic: keywords
subject: Probit model
  topic: keywords
creator: Sirine Ben Yaala
creator: Jamel Eddine Henchiri
rights: Copyright (c) 2026 Sirine Ben Yaala, Jamel Eddine Henchiri https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/REGE-02-2025-0035

Innovation under pressures: analysis of practises in the port sector
type: item
description: Purpose This study aims to assess the role of institutional pressure on innovation practices in the port sector. Design/methodology/approach This is a qualitative, exploratory, descriptive approach using remote interviews and asynchronous messaging with professionals from the Brazilian port sector. Findings Coercive pressures are highlighted by regulatory agencies that standardize and supervise port activities. Mimetic pressures lead to the adoption of competitive practices such as benchmarking and technical visits. On the other hand, normative pressures are related to ethical codes and social responsibilities, which influence innovation practises. These pressures have both direct and indirect effects on innovation in this sector. Research limitations/implications This study provides evidence of the influence of institutional pressures on innovation-related strategic decisions in the port sector. Practical implications This study reveals the importance of adequate public policies, including inter-port cooperation and organizational culture, to favor innovation. Originality/value This study addresses the gap in professionals’ comprehension of the institutional pressures affecting innovation in the port sector, thus providing a pioneering approach to the factors involved in this process.
subject: Article
  topic: section
subject: Institutional pressures
  topic: keywords
subject: Innovation
  topic: keywords
subject: Port sector
  topic: keywords
creator: Rosana Santos de Oliveira
creator: Carlos Eduardo Facin Lavarda
rights: Copyright (c) 2026 Rosana Santos de Oliveira, Carlos Eduardo Facin Lavarda https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/REGE-10-2024-0154

Signaling theory and quality cues: the willingness-to-pay for high and low involvement sustainable attributes
type: item
description: Purpose With the support of signaling theory the paper investigates the impact of quality cues related to environmental and social sustainability concerns on the purchase intention and willingness to pay for low-involvement products (fresh pirarucu) and high-involvement products (leather from this fish). Design/methodology/approach A survey with 483 potential consumers of pirarucu fish in Brazil. Discrete choice analysis to understand preferences and choices from alternatives attributes of pirarucu fish. Findings Signaling and quality cues related to environmental and social concerns influence consumer decision differently for high- and low-involvement exotic food. Originality/value The link between signaling theory and quality cues explains the preference for different involvement exotic products.
subject: Article
  topic: section
subject: Signaling theory
  topic: keywords
subject: Quality cues
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Discrete choice
  topic: keywords
subject: Consumer decision
  topic: keywords
creator: Maria Sylvia Macchione Saes
creator: Eduardo Eugênio Spers
creator: Elis Regina Monte Feitosa
creator: Lilian Maluf de Lima
creator: Giovana Zamith
creator: Jacques Marcovitch
rights: Copyright (c) 2026 Maria Sylvia Macchione Saes, Eduardo Eugênio Spers, Elis Regina Monte Feitosa, Lilian Maluf de Lima, Giovana Zamith, Jacques Marcovitch https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/REGE-08-2024-0129

Editorial: Beyond finance: how new accounting standards can support risk management practices
type: item
subject: Editorial
  topic: section
creator: João Vinícius França Carvalho
creator: Laryssa Cristhina Batista de Freitas
creator: Alexander Bohnert
rights: Copyright (c) 2026 João Vinícius França Carvalho, Laryssa Cristhina Batista de Freitas, Alexander Bohnert https://creativecommons.org/licenses/by/4.0
date: 2026-01-06
publication date: 2026-01-06
doi: 10.1108/REGE-10-2025-217

Smart tourism in the digital age: overcoming barriers and unlocking new possibilities
type: item
description: Purpose This research aims to explore the role of digital transformation in the tourism sector, identifying both opportunities and challenges associated with advanced technologies. Design/methodology/approach A qualitative research approach was employed, utilizing primary data collected through semi-structured interviews with industry professionals. Findings The study finds that artificial intelligence enhances personalized travel recommendations and customer service through chatbots and virtual assistants. The Internet of Things, virtual reality, blockchain and robotics improve efficiency and customer experience. However, challenges such as high implementation costs, data privacy concerns and the need for continuous technological updates persist. Additionally, the digital divide remains a significant barrier for smaller businesses and emerging markets. Practical implications The findings suggest that while digital transformation presents significant opportunities for enhancing services and operations, addressing associated challenges is critical for sustainable growth. Industry stakeholders must adopt a strategic approach to technology implementation to ensure inclusive benefits and enhanced competitiveness. Originality/value This study provides valuable insights into the impact of digital technologies on the tourism sector, offering practical recommendations for leveraging digital transformation to improve efficiency and customer satisfaction.
subject: Article
  topic: section
subject: Digital transformation
  topic: keywords
subject: Challenges
  topic: keywords
subject: Opportunities
  topic: keywords
subject: Tourism sector
  topic: keywords
subject: Artificial intelligence
  topic: keywords
creator: Animesh Kumar Sharma
creator: Rahul Sharma
rights: Copyright (c) 2025 Animesh Kumar Sharma, Rahul Sharma https://creativecommons.org/licenses/by/4.0
date: 2025-12-19
publication date: 2025-12-19
doi: 10.1108/REGE-02-2025-0030

Generative AI: capturing strategic value in businesses
type: item
description: Purpose To investigate how companies in various sectors are using generative artificial intelligence (GenAI) to capture business value and to propose a research agenda on the subject. Design/methodology/approach A systematic literature review was conducted with publications from the Scopus and Web of Science platforms, taking into account studies from 2022, a milestone in the introduction of GenAI. After the selection of 19 articles with a journal impact factor greater than 4.0, patterns and insights into the use of GenAI were identified, including challenges and opportunities. Findings The reviewed studies highlight the transformative impact of GenAI in sectors such as finance and strategic areas. Challenges include limited transparency, organizational alignment difficulties and risks associated with sensitive data and regulatory compliance. Opportunities include optimization of operations, product customization, acceleration of innovation and sustainability-aligned solutions. Practical implications The results reveal that GenAI is revolutionizing industries such as marketing, human resources, sustainability and innovation. However, organizations need to develop ethical frameworks and strategies to overcome trust, transparency and privacy barriers. Originality/value This study consolidates evidence on how GenAI transforms organizational value creation by proposing a research agenda to address gaps in relation to governance, ethics and human capital impact.
subject: Article
  topic: section
subject: Generative artificial intelligence
  topic: keywords
subject: GenAI
  topic: keywords
subject: Value capture
  topic: keywords
subject: Systematic review
  topic: keywords
creator: Daielly Nassif Mantovani
creator: Patrícia F. Prado
rights: Copyright (c) 2025 Patrícia F. Prado, Daielly Nassif Mantovani https://creativecommons.org/licenses/by/4.0
date: 2025-12-19
publication date: 2025-12-19
doi: 10.1108/REGE-02-2025-0026

Cultural consumers’ gatekeeping in cosplay: cynical truths established through fans’ practice
type: item
description: Purpose Cultural consumer gatekeeping shapes interactions with the marketplace, indicating that participatory culture and fans' practices – such as cosplay – can establish truth games in fan culture. Thus, this study aims to examine how cultural consumers’ gatekeeping establishes truth games in fan practice. Design/methodology/approach The methodological approach integrates Foucault’s analytical framework with the netnographic data collection, which considered cosplayer interactions over five years. Findings Two power diagrams structure cosplayers’ resistance. Disillusion reflects opposition to perceived distortions, such as external appropriations and the politicization of cosplay. Depravity captures the tensions surrounding hypersexualized performance, balancing artistic expression and community norms. By navigating these conflicts, they enact the consumer truths that regulate participation in a gatekeeping process, where community members assert authority over acceptable practices and reinforce participatory culture through internal governance and exclusionary mechanisms. Social implications This study reveals how consumer communities self-regulate through internal truth production, shaping participatory cultures. Practically, it provides insights for marketing researchers to navigate cultural sensitivities, helping them engage with fandom while respecting governance and authenticity. Originality/value This study contributes and conceptualizes cultural gatekeeping as a disposition of cynical consumer resistance and expanding knowledge on how consumer truths shape inclusion, exclusion and power structures in digital fandoms.
subject: Article
  topic: section
subject: Gatekeeping
  topic: keywords
subject: Cosplay
  topic: keywords
subject: Consumer communities
  topic: keywords
subject: Cynicism
  topic: keywords
subject: Netnographic Foucauldian genealogy
  topic: keywords
creator: Bruno Melo Moura
creator: André Luiz Maranhão de Souza-Leão
rights: Copyright (c) 2025 Bruno Melo Moura, André Luiz Maranhão de Souza-Leão https://creativecommons.org/licenses/by/4.0
date: 2025-12-19
publication date: 2025-12-19
doi: 10.1108/REGE-01-2025-0021

Can environmental technologies and banking development generate green growth? Empirical evidence from 22 most polluted economies
type: item
description: Purpose The primary objective of this study is to analyze the influence of environmental technology and banking sector development on green growth. Pursuing green and sustainable growth is imperative for combating climate change. Green growth is encouraged in the most polluting economies. Design/methodology/approach This study focuses on 22 of the world’s most polluting economies during the period 2004–2023. In this context, the Pooled Mean Group Autoregressive Distributed Lag (PMG-ARDL) was employed for empirical evaluation. Findings In the long term, technological innovation, particularly environmental patents and international trade play a central role in fostering ecological transition. However, financial resources such as bank deposits and stock market capitalization act as potential barriers when not directed towards sustainable projects. In the short term, complex dynamics emerge, highlighting the importance of the variables’ lagged effects. Research limitations/implications Although much research has been conducted on the individual determinants of green growth, few studies have examined the combined impact of environmental technologies and bank financing on this phenomenon. This highlights the need for joint analyses that consider environmental technological progress and banking financing mechanisms. Such an analysis would help us better understand their role in promoting sustainable and inclusive green growth. Practical implications The onus is for the public decision-maker to establish a more advanced development policy that considers environmental sustainability. Originality/value The present study demonstrates the correlation between the adoption of environmental technologies and financial systems on the one hand, and the promotion of green growth on the other. It has the capacity to facilitate collaboration between the fields of environment and economy, thereby contributing to the sustainable development goals (SDGs), especially SDG 8 (Decent Work and …
subject: Article
  topic: section
subject: Climate change
  topic: keywords
subject: Banking sector development
  topic: keywords
subject: Environmental technology
  topic: keywords
subject: Green growth
  topic: keywords
subject: 22 countries
  topic: keywords
subject: PMG-ARDL model
  topic: keywords
creator: Leila Ben Ltaief
rights: Copyright (c) 2025 Leila Ben Ltaief https://creativecommons.org/licenses/by/4.0
date: 2025-12-19
publication date: 2025-12-19
doi: 10.1108/REGE-01-2025-0008

The influence of institutional factors in the search for smart city models: a comparison between Shanghai and São Paulo
type: item
description: Purpose The article aims to clarify whether the Smart City concept can be universally adopted or whether it is reconfigured based on the conditions of a given reality, shaping a specific understanding of the Smart City. Design/methodology/approach Through bibliographic analysis and contextual studies of two distinct realities – Shanghai and São Paulo – different political structures and market economies are identified, which highlight distinct institutional factors that, in turn, can lead to different understandings of Smart City. Findings The research findings warn against the adoption of absolute concepts of Smart City and allow for effective comparisons between different realities, considering the institutional conditions of each location, leading to different understandings of Smart City: e-autocracy for Shanghai and e-democracy for São Paulo. Research limitations/implications Due to the proposal to compare such different realities, one of which is Chinese, there is a language barrier and a scarcity of Chinese studies published in English, which makes it difficult to fully understand the Chinese reality. Practical implications The article enables more coherent comparisons between different realities, avoiding the adoption of a universal parameter and considering the ambition of each locus to format a smart city. Originality/value This article shows that the understanding of smart city is distinct and influenced by the political structure and institutional factors in force in each reality, pointing out two concepts of a smart city: e-autocracy and e-democracy.
subject: Article
  topic: section
subject: Smart city
  topic: keywords
subject: Institutional factors
  topic: keywords
subject: Market economies
  topic: keywords
subject: Democracy
  topic: keywords
subject: Autocracy
  topic: keywords
creator: Ney Nakazato Miyahira
creator: Wilson Aparecido Costa de Amorim
rights: Copyright (c) 2025 Ney Nakazato Miyahira, Wilson Aparecido Costa de Amorim https://creativecommons.org/licenses/by/4.0
date: 2025-12-19
publication date: 2025-12-19
doi: 10.1108/REGE-11-2024-0163

Consumer boycott of greenwashing practices
type: item
description: Purpose This study aimed to understand the motivations behind consumers’ decisions to boycott greenwashing practices. Design/methodology/approach We conducted a quantitative survey with a sample of 1,251 consumers, using a questionnaire composed of four main constructs: perception of greenwashing practices, skepticism toward environmental claims made by organizations, motivation to engage in boycott behavior, and knowledge of related terms and topics. Data were analyzed using structural equation modeling based on the covariation matrix. Findings Skepticism was significantly associated with consumers’ judgments of greenwashing practices, which, along with knowledge, proved to be influential in motivating boycott behavior. Originality/value The study offers a novel understanding of consumer motivation to boycott greenwashing practices, grounded in the variables of skepticism, knowledge, and judgment, and highlights its potential as a form of consumer-led regulation.
subject: Article
  topic: section
subject: Misleading marketing communication,
  topic: keywords
subject: Greenwashing
  topic: keywords
subject: Skepticism
  topic: keywords
subject: Boycott
  topic: keywords
subject: Consumer behavior
  topic: keywords
creator: Taís Pasquotto Andreoli
creator: Patrícia Cardoso Silva
creator: Evandro Luiz Lopes
rights: Copyright (c) 2025 Taís Pasquotto Andreoli, Patrícia Cardoso Silva, Evandro Luiz Lopes https://creativecommons.org/licenses/by/4.0
date: 2025-12-19
publication date: 2025-12-19
doi: 10.1108/REGE-08-2024-0134

Editorial - How to get published in high impact journals? A practical guide for early career scholars
type: item
subject: Editorial
  topic: section
creator: Paula Sarita Bigio Schnaider
creator: Adriana Marotti de Mello
creator: Gustavo Magalhães de Oliveira
rights: Copyright (c) 2025 Paula Sarita Bigio Schnaider, Adriana Marotti de Mello, Gustavo Magalhães de Oliveira https://creativecommons.org/licenses/by/4.0
date: 2025-12-19
publication date: 2025-12-19
doi: 10.1108/REGE-07-2025-216

ThinkBox: An Open Government Agenda for Academics
type: item
subject: ThinkBox
  topic: section
creator: Gabriela de Breláz
creator: Suzanne J. Piotrowski
rights: Copyright (c) 2025 Gabriela de Breláz, Suzanne J. Piotrowski https://creativecommons.org/licenses/by/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.1108/REGE-04-2025-215

Data-driven culture and orchestrated data ecosystems: a conceptual model based on the resource-based view
type: item
description: Purpose This conceptual paper examines how orchestrated data ecosystems influence the development of a data-driven culture based on the resource-based view, proposing a conceptual model and theoretical propositions. Design/methodology/approach The study is grounded in the resource-based view and theory-building from literature, employing an integrative review to structure a conceptual model. The analysis connects concepts related to data-driven culture, orchestrated data ecosystems and sustainable competitive advantage. Findings The paper argues that, within orchestrated data ecosystems, the orchestrator promotes the adoption of data-driven practices, which can be considered a strategic resource from the resource-based view perspective. The adoption of these practices supports the development of sustainable competitive advantages for both organizations and the ecosystem. The study presents a conceptual model and two theoretical propositions that structure this relationship. Originality/value This paper extends the application of resource-based view to data ecosystems by considering data-driven practices as strategic resources that contribute to sustainable competitive advantage. The originality lies in the proposition that, in orchestrated data ecosystems, the orchestrator facilitates the dissemination of these practices, shaping sustainable competitive advantages at both the organizational and ecosystem levels.
subject: Article
  topic: section
subject: Data ecosystems
  topic: keywords
subject: Data-driven culture
  topic: keywords
subject: Resource-based view
  topic: keywords
subject: Conceptual paper
  topic: keywords
creator: Felipe Fonseca Salerno
creator: Antonio Carlos Gastaud Maçada
rights: Copyright (c) 2025 Felipe Fonseca Salerno, Antonio Carlos Gastaud Maçada https://creativecommons.org/licenses/by/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.1108/REGE-12-2024-0184

The effects of non-audit fees on audit fees during the financial crisis
type: item
description: Purpose This study examines the impact of non-audit fees, auditor tenure, and auditor size on audit fees in Germany, France, Italy, and Spain, separately and collectively, for a large sample of non-financial companies during the 2008/2009 global financial crisis. Design/methodology/approach The generalized method of moments (GMM) with interactions is used. Several panel models are used for the in-crisis and pre-crisis periods for the four countries, separately and collectively. Findings The results reveal an important impact of two indicators of crisis on audit fees across the countries investigated. In addition, panel ordinary least squares (OLS) and fixed and random effects models, as well as panel co-integration and panel generalized autoregressive conditional heteroscedasticity (GARCH) models, reveal significant results in the pre-crisis and in-crisis periods for the four countries collectively. Originality/value Previous researchers have not examined the impact of the financial crisis on audit and non-audit fees using GMM, panel co-integration, or bivariate panel GARCH models.
subject: Article
  topic: section
subject: Non-audit fees
  topic: keywords
subject: Auditor tenure
  topic: keywords
subject: Auditor size
  topic: keywords
subject: Financial crisis
  topic: keywords
subject: Eurozone
  topic: keywords
creator: Maria I. Kyriakou
rights: Copyright (c) 2025 Maria I. Kyriakou https://creativecommons.org/licenses/by/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.1108/REGE-12-2024-0178

Sustainable performance of the largest global food companies
type: item
description: Purpose This work assesses and compares the level of engagement of the six largest global food companies regarding the Sustainable Development Goals (SDGs) of the United Nations (UN) for 2030. Design/methodology/approach From the contents of the Global Reporting Initiative sustainability reports of the companies Nestlé, Archer Daniels Midland, Kraft Heinz, Bunge, JBS and General Mills, this study measured these companies’ commitment to and coverage of SDGs in the economic, environmental and social dimensions. Findings Global food companies show relatively high commitment to the UN SDGs for 2030, but they still have opportunities for improvement regarding their coverage. The environmental dimension demonstrates the best overall indicator, whereas the social one demonstrates great opportunities for evolution. Practical implications Analyses are useful for managers to evaluate the companies’ strategic positioning relative to main competitors regarding the quality and breadth of the initiative presented in the sustainability reports. Originality/value This is an unprecedented study in the food sector measuring and comparing the indexes of coverage and commitment of the largest food companies regarding SDGs.
subject: Article
  topic: section
subject: Sustainable development goals (SDGs)
  topic: keywords
subject: Global Reporting Initiative (GRI)
  topic: keywords
subject: Food industry
  topic: keywords
subject: Triple bottom line
  topic: keywords
subject: Sustainability
  topic: keywords
creator: Marcos Vinicius da Silva Figueiredo
creator: Ticiana Braga De Vincenzi
creator: Gabrielly Rodrigues dos Santos
creator: Julia Martins Seabra
rights: Copyright (c) 2025 Marcos Vinicius da Silva Figueiredo, Ticiana Braga De Vincenzi, Gabrielly Rodrigues dos Santos, Julia Martins Seabra https://creativecommons.org/licenses/by/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.1108/REGE-08-2024-0123

Business model revisited: a novel canvas for digital transformation
type: item
description: Purpose Digital businesses defy the models and theories of traditional entrepreneurship. This study proposes a refined digital business model canvas (DBMC) to address digital entrepreneurship’s unique challenges and opportunities. Design/methodology/approach We conducted a systematic literature review alongside a double-round validation of semi-structured interviews and qualitative research. We interviewed digital entrepreneurs from university spin-offs until we reached data saturation in the first round, contributing to internal validity. Then, the new model was validated in the second round of interviews. Findings The DBMC successfully bridges gaps identified in the conventional BMC by enhancing strategic focus, clarifying financial planning and improving early adopter identification. Validation interviews confirm that the adapted framework is better aligned to the operational realities of digital ventures, reinforcing its theoretical contribution through a nuanced application of the resource-based view. Research limitations/implications The study’s qualitative design and sample from a single innovation agency may limit generalizability; further testing in diverse settings is recommended. Practical implications The DBMC provides a robust, adaptable framework for digital entrepreneurs, offering valuable insights for strategic planning, entrepreneurial education and policy development. It integrates new components – such as early adopters, investment sources, pricing and employee relationships – and adapts existing elements. Originality/value The originality is twofold: we examined the business model canvas using additional resources in a digital context, enhancing the likelihood of success for digital business practitioners; we also revamped Barney´s VRIO (value, rarity, imitability and organization) model, stressing the importance of resources and capabilities in the novel (digital) context.
subject: Article
  topic: section
subject: Digital business model
  topic: keywords
subject: Digital business
  topic: keywords
subject: Business model canvas
  topic: keywords
creator: Beatriz Garcia Altafin
creator: Cristiano Morini
creator: Daniel Henrique Dario Capitani
rights: Copyright (c) 2025 Beatriz Garcia Altafin, Cristiano Morini, Daniel Henrique Dario Capitani https://creativecommons.org/licenses/by/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.1108/REGE-12-2023-0142

Editorial: Mapping and structuring MCDM methods supporting research and practice in business and management
type: item
subject: Editorial
  topic: section
creator: Luis Hernan Contreras Pinochet
creator: Marcos dos Santos
creator: Stanujkic Dragisa
rights: Copyright (c) 2025 Luis Hernan Contreras Pinochet, Marcos dos Santos, Stanujkic Dragisa https://creativecommons.org/licenses/by/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.1108/REGE-04-2025-214

ThinkBox: When gamification meetsartificial intelligence: rethinkinglearning experiences
type: item
subject: ThinkBox
  topic: section
creator: Vanessa Itacaramby Pardim
creator: Adriana Backx Noronha Viana
creator: Pedro Teixeira Isaias
rights: Copyright (c) 2025 Vanessa Itacaramby Pardim, Adriana Backx Noronha Viana, Pedro Teixeira Isaias https://creativecommons.org/licenses/by/4.0
date: 2025-04-22
publication date: 2025-04-22
doi: 10.1108/

The digital transformation forinnovative business models in thefinancial industry: the perspective ofengaging strategic stakeholders
type: item
description: Purpose To analyze the role of technologies in digital transformation (DT) and innovative business models (IBMs) in the financial industry (FI) from the perspective of strategic stakeholders. Design/methodology/approach A systematic literature review (SLR) was conducted with articles written between 2008 and 2023, utilizing Scopus, Web of Science, ScienceDirect and Wiley databases. Findings The adoption of innovative technologies, digital platforms and automation was identified as the key outcome. The connection between stakeholder involvement and technologies in DT is emphasized. A theoretical framework integrating DT into organizational objectives is proposed. Research limitations/implications The study presents limitations in the selection of databases and suggests a deeper exploration of stakeholder involvement. Originality/value This systematization resulted in the framework presented in figure 6, comprising strategic elements that can be used as a managerial tool by managers seeking to internalize the principles of DT.
subject: Article
  topic: section
subject: Digital, Digital startups
  topic: keywords
subject: Digital transformation
  topic: keywords
subject: Innovative business model
  topic: keywords
subject: Stakeholders
  topic: keywords
creator: Carlos Eduardo de Morais
creator: Simone Sehnem
rights: Copyright (c) 2025 Carlos Eduardo de Morais, Simone Sehnem https://creativecommons.org/licenses/by/4.0
date: 2025-04-22
publication date: 2025-04-22
doi: 10.1108/rege-06-2024-0085

Count on me! Accounting consultancy for small businesses
type: item
description: Purpose To characterize the consulting services provided by accountants to owner-managers of small businesses (OMSBs) in Brazil, addressing a significant gap in existing research. Design/methodology/approach A qualitative approach was employed, conducting 23 semi-structured interviews with OMSBs and specialists, analyzed using grounded theory techniques from an interpretivist perspective. Findings The study identifies three categories of accounting consultancy: tools, advisory and training. Accountant-consultants act as integrators, bridging diverse knowledge domains for less professionally managed businesses and connecting various resources or advisory professionals for more structured ones. Preparation in multiple areas, especially management, is considered crucial, alongside fostering trust and using clear, simple language. Collective consultancy and specialization in specific segments are suggested as mechanisms to ensure the economic viability of providing these services. Research limitations/implications The study provides insights into the nature of accounting consultancy for small businesses in Brazil but may not capture the full spectrum of practices across different regions or industries. Future research could explore these variations for a more comprehensive understanding. Originality/value This study addresses a significant gap in the literature by providing a detailed understanding of the consulting services offered by accountants to small businesses in Brazil, offering practical insights for both professionals and policymakers aiming to support this vital sector of the economy.
subject: Article
  topic: section
subject: Accounting consultancy
  topic: keywords
subject: Small businesses
  topic: keywords
subject: Micro and small business accountin
  topic: keywords
subject: Grounded theory
  topic: keywords
creator: Cíntia do Nascimento Silva
creator: Silvia Pereira de Castro Casa Nova
rights: Copyright (c) 2025 Cíntia do Nascimento Silva, Silvia Pereira de Castro Casa Nova https://creativecommons.org/licenses/by/4.0
date: 2025-04-22
publication date: 2025-04-22
doi: 10.1108/rege-05-2024-0075

Entrepreneurial intention: the role ofpsychological factors and cognitiveprocess in entrepreneurship
type: item
description: Purpose This study pioneers examining the relationships between psychological factors, cognitive processes and entrepreneurial mindset to enhance an understanding of the underlying mechanisms contributing to successful entrepreneurship. Design/methodology/approach Amos software applied a quantitative approach to analyze the fit indices for the hypothesized model, while SPSS conducted descriptive and factor analysis. Eventually, the primary survey technique was performed with quantitative research, collecting 413 numerical data through a structured, closed-ended Likert scale questionnaire delivered to the target respondents. Findings Results have shown that data analysis verifies the positive relationships between psychological factors and the entrepreneurial mindset (hypothesis H1) and cognitive processes and the entrepreneurial mindset (hypothesis H2). These findings contribute to understanding the mechanisms underpinning the entrepreneurial mindset and have implications for entrepreneurship development and support initiatives. The study findings also underscore the importance of understanding the covariance between psychology and cognition in the context of the entrepreneurial mindset – a complex and engaging aspect of the research that is crucial for a comprehensive understanding of entrepreneurship. Research limitations/implications It is important to note that the measuring tools used to evaluate these characteristics may have issues with common technique biases, self-report biases or limitations in fully reflecting their complexity. Awareness of these potential challenges is crucial for future research in this area. Originality/value This study's findings have significant practical implications for entrepreneurship training, education and policy-making initiatives. Their practicality will equip the reader with the necessary knowledge to succeed in entrepreneurship.
subject: Article
  topic: section
subject: Self-efficacy
  topic: keywords
subject: Motivation
  topic: keywords
subject: Risk propensity
  topic: keywords
subject: Decision-making
  topic: keywords
subject: Problem-solving
  topic: keywords
subject: Cognitive processes
  topic: keywords
creator: Md. Mamun Mia
creator: Mohammad Abdur Rahman
creator: Sayed Farrukh Ahmed
creator: Mohammed Masum Iqba
creator: Md. Sabur Khan
rights: Copyright (c) 2025 Md. Mamun Mia, Mohammad Abdur Rahman, Sayed Farrukh Ahmed, Mohammed Masum Iqba, Md. Sabur Khan https://creativecommons.org/licenses/by/4.0
date: 2025-04-22
publication date: 2025-04-22
doi: 10.1108/rege-02-2024-0013

Understanding software solutions in the routines of administrative employees of an oil company
type: item
description: Purpose This study aimed to understand how administrative employees of an oil company perceive the role of software solutions in their routines. Design/methodology/approach Starting from an interpretive perspective, we used the phenomenographic method to analyze software solutions based on users’ experience, by means of 20 interviews carried out between November 2020 and May 2021. Findings Interviewees ranked the function of software solutions in their routines in three categories: (1) information repository; (2) orchestration mechanism and (3) guidelines for action. Four explanatory dimensions were identified: (1) artifact performance; (2) configuration between actors; (3) degree of automation and (4) accountability aspects. Research limitations/implications The results expand knowledge on the role of software solutions in organizations. As players consider software essential to their routines, human agency in actions tends to decrease. Furthermore, the incorporation of digital elements in routines varies, based on how actors perceive their integration, from external tools to dominant elements that shape actions. Practical implications Respecting the autonomy of the actors involved in automated routines; ideally, automating routine steps that add value to the process. Originality/value The study explores the function of software solutions in organizational routines through the phenomenographic approach, presenting different concepts of that event.
subject: Article
  topic: section
subject: Organizational routines
  topic: keywords
subject: Technological artifacts
  topic: keywords
subject: Digital transformation
  topic: keywords
creator: Sandra Regina da Rocha-Pinto
creator: Eduardo Starling do Rego Monteiro
creator: Erick Cardoso da Silva Figueira
rights: Copyright (c) 2025 Sandra Regina da Rocha-Pinto, Eduardo Starling do Rego Monteiro, Erick Cardoso da Silva Figueira https://creativecommons.org/licenses/by/4.0
date: 2025-04-22
publication date: 2025-04-22
doi: 10.1108/rege-09-2022-0129

Editorial: Pressures and dilemmas in scientific publishing in management: building rigor, relevance, and global impact
type: item
subject: Editorial
  topic: section
creator: Luis Hernan Contreras Pinochet
creator: Paula Sarita Bigio Schnaider
creator: João Vinícius França Carvalho
rights: Copyright (c) 2025 Luis Hernan Contreras Pinochet, Paula Sarita Bigio Schnaider, João Vinícius França Carvalho https://creativecommons.org/licenses/by/4.0
date: 2025-04-22
publication date: 2025-04-22
doi: 10.1108/REGE-01-2025-212

Boosting job performance: the impact of autonomy, engagement and age
type: item
description: Purpose The study aims to investigate the effect of autonomy on employee job performance and the mediation effect of engagement. It also explores whether an employee’s age moderates the model. Design/methodology/approach Data were collected through a face-to-face survey administered to various types of workers in their workplaces. The selection of companies was based on a database available at the university. Response rate was 35%, yielding 210 instruments with complete responses. Structural Equation Modeling was the chosen method for data analysis. Findings Results demonstrate a positive and significant relationship between autonomy and engagement as well as between engagement and job performance. Moreover, engagement plays a full mediating role in the relationship between autonomy and job performance. Additionally, while age does not moderate the relationship, it does have a differential impact on the mediation process. Practical implications The creation of management strategies focused on resources such as autonomy must be adapted according to seniority, with the purpose of enhancing employee engagement and performance in today’s organizations. Originality/value This paper closes a gap between autonomy and Job Demands-Resources theory by providing evidence on the effects of autonomy, engagement and age on job performance.
subject: Article
  topic: section
subject: Job performance
  topic: keywords
subject: Autonomy
  topic: keywords
subject: Engagement
  topic: keywords
subject: Age
  topic: keywords
subject: Moderated mediation
  topic: keywords
creator: Cristian Torres-Ochoa
creator: Germán Rojas
creator: Jesus Juyumaya
rights: Copyright (c) 2024 Cristian Torres-Ochoa, Germán Rojas, Jesus Juyumaya https://creativecommons.org/licenses/by/4.0
date: 2024-12-19
publication date: 2024-12-19
doi: 10.1108/rege-09-2023-0108