Latest articles

18
Mar
2025

Integrating Sustainability and Certification Requirements in Management Control Systems: Insights from the Construction Sector in Portugal

IBIMA Business Review
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,…
11
Mar
2025

Determinants of the Intention to Purchase Organic Food Products among Portuguese Consumers

Journal of Marketing Research and Case Studies
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…
10
Mar
2025

Using Virtual Reality in Business Intelligence

Communications of the IBIMA
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…
07
Mar
2025

Quantifying Data-Driven SMEs: Scoring Factors and a Timeline for Better Decisions

Journal of Organizational Management Studies
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…
06
Mar
2025

Leveraging Simulation as a Tool for Lean Manufacturing Process Improvement: Case Study

Journal of Innovation and Business Best Practice
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…
05
Mar
2025

Entrepreneurial Ecosystem in Business Digitalization: A Study of Polish Enterprises’ Perspective

Journal of Eastern Europe Research in Business and Economics
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…
04
Mar
2025

FSC Certification in the Sustainability Management Control Systems: A Case Study of Four Wood Trading Companies

IBIMA Business Review
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)…
28
Feb
2025

Discrepancy of the Skills: A Comparative Study of Three EU Countries

Journal of Accounting and Auditing: Research & Practice
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…
27
Feb
2025

Do the Performance and Value of the Companies Influence Corporate Taxation? Empirical Study on Standard & Poor’s 500 Companies

IBIMA Business Review
The effective corporate tax rate represents an important tool which could help the management take the best financial decisions within the company. The paper analyzes whether the company performance and the company value influence the effective corporate tax rate, used as a proxy for the…
26
Feb
2025

Exploring Public-Private Partnership frameworks in Europe: Study period 2020–2023

Journal of Financial Studies and Research
This paper examines both the theoretical frameworks and practical implementations of Public-Private Partnerships (PPPs) within the E.U., with a particular emphasis on their application in Romania. Highlighting a significant gap in existing literature regarding PPP frameworks tailored to Romania's unique socio-economic context, this study addresses…