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This research delves into the utilization of complex structures by Peruvian business groups as a means to evade the payment of labor benefits, specifically focusing on profit sharing. The primary objective of this study is to conduct an in-depth analysis of profit distribution among workers…

Disclosures can be manipulated in a variety of ways, undermining their transparency and credibility. This paper shows that IM remains relevant, as it can be assessed and adapted from the perspective of trending accounting topics, despite the wide variety of IM strategies and investigation lines…

In 2020, the emergence of the pandemic led to the implementation of measures to mitigate the spread of the virus, which ultimately affected all economic actors. The primary objective was to put the protection of lives first and foremost, which led to the unforeseen circumstances…

When one crisis attacks an SME, all efforts would be oriented to save it from being doomed. When two unsuspected crises outbreak, those efforts would be tripled, exhausted, and most of the time depleted. Luckily, after that, comes the joy of survival, a reward well-deserved!…

This paper aims at providing a better understanding in the propensity of university students to recycling their mobile phones and comparing males and females in this regard. Despite many studies that have discussed the students' habits for this purpose, very few have studied deeply the…

The COVID-19 pandemic has significantly impacted the behavior of consumers of agri-food products. Consumers have developed new consumption and purchasing habits. These behavioral changes were driven by the fear of disease and death, as well as the government-imposed regulations. Naturally, factors such as gender, age,…

Virtual teams have increased over time due to globalization and advances in technology. With this article, we want to showcase the impact of the COVID-19 pandemic on the evolution of research in the field. To accomplish this aim, we continue the study presented in the…

In today's rapidly evolving world, places are undergoing significant and transformative changes, leading to fierce competition in attracting diverse target markets. Consequently, it has become more crucial than ever to adopt a fresh marketing approach that emphasizes collaboration, co-creation, and co-participation to enhance the place…

 This study explores the needs for strategy and accountability in school co-operatives. The process in school co-operatives can be operated effectively through a proper determination of strategy and accountability, measurement as indicated in school co-operatives. This study used a qualitative approach with the data obtained…

The massive use of information technology (IT) in companies in recent years has become a major concern for researchers and management science professionals. As they seek to identify the variables that can explain the contribution of IT to performance, they agree that investment in IT…