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Earnings management has garnered considerable attention from scholars, regulators, and stakeholders concerned with the integrity of financial reporting. This study conducts a bibliometric analysis of research articles indexed in the Scopus database from 2002 to 2024, offering a comprehensive overview of the link between corporate…

In an era marked by rapid technological advancements, artificial intelligence (AI), shifting market dynamics, and heightened global interconnectedness, traditional global business models have become insufficient. This study aims to address this gap by proposing a practical, multidisciplinary framework that adapts to the current global business…

The objective of this study was to investigate the integration of sustainability and certification within management control systems (MCS) in construction companies. This exploration addressed the need to align corporate practices with sustainability goals and certifications. A thorough literature review covered key concepts of certification,…

The demand for organic food products has been increasing over the last few years in Portugal and worldwide because consuming these products benefits health and the environment. Also, its production values ​​animal welfare and promotes economic development, improving the living conditions of rural communities in…

Big Data technology combines with Business Intelligence systems and Virtual Reality platforms to produce innovative decision-making solutions across multiple industries. This paper aims to present a comprehensive literature review concerning VR and BI systems in relation to Big Data analytics. This research investigates how VR…

This research builds on our earlier findings regarding the challenges SMEs, particularly in the crafts sector, face when adopting data-driven strategies. While large enterprises successfully utilize AI and data technologies, SMEs often encounter significant barriers to implementation. Building on these insights, this study identifies critical…

This study investigates the integration of simulation techniques within the Lean Manufacturing framework, focusing on its potential to enhance decision-making and operational efficiency. By examining a real-world case study of a specific production line, this research demonstrates the value of simulation as a complementary tool…

The subject at hand is important for economic expansion and pertinent to the business's ongoing activities. The subject of business entrepreneurship in relation to technology advancement and the ecosystem approach has not gotten much attention in the literature and merits more research. The goal of…

There are many management indicators on sustainability, but it is important to better understand the practices and the underlying reasons for including the monitoring of forestry certificates in management control. The purpose of this paper is to examine how and why Forest Stewardship Council (FSC)…

Skill mismatch is an important issue, considering the inconsistency in the range of existing and desired skills in different dimensions of consideration. Growing technological pressure, cultural changes lead to obsolescence and loss of skills, making it crucial to thoroughly examine the skill mismatch phenomenon. This…