This chapter seeks to understand how digital transformation (DT) affects corporate sustainability accounting (CSA). Nowadays, CSA is very topical due to policy regulations and its impact on financial performance. However, current accounting systems have fallen short in providing timely and accurate data to inform stakeholders on corporate sustainability (CS) efforts. DT provides a technological improvement in accounting that fosters the production of relevant and timely information regarding CS. This chapter explores DT and its effect on CSA in the forest exploitation industry. A case study of the industry is developed using a CS system framework. The findings of this study contribute to the understanding of DT and CS endeavors. Furthermore, practitioners and policymakers can learn from the case study presented in this chapter.

How and why start-ups become international is still a relevant question in the current literature. This chapter intends to answer both questions by incorporating the notions of institutional entrepreneurship. The study uses a comparative case study of two start-up firms based in Mexico, which recently became international. The analysis of both cases revealed the importance of the role of the firms’ owners. Moreover, it became clear that both owners created and transformed organisational institutions that allowed the firms to become international. The study takes into consideration a multilevel perspective, which analyses both cases at the micro, meso, and macro institutional levels. This chapter intends to contribute to the entrepreneurial and institutional entrepreneurship bodies of literature.

The Management Control Systems (MCS) are a very important tool for managers in any company, but when the company develops in a highly uncertain business environment its application becomes vastly complex. This study will find the key elements that influence in the evolution of the MCS in a company with high levels of uncertainty. The study case focuses on a small company that develops software and it is trying to apply a MCS that presents a constant evolution because of the high uncertainty level in the business environment. The article concludes with a critical analysis about what is stated in the literature and the new empiric findings from the case study.

This article analyzes the conceptualization of masculinity in business. The article analyzes the context in which masculinity is conceptualized from the traditional view in which domination, violence and force are used. From this point of view, the article points out that in business this conceptualization brings some problems because the values ​​of traditional masculinity are not consistent with contemporary society. The article also presents the perspective in which masculinity is interpreted from a plural perspective and behaviors of domination or violence are not expected. In this case, the business world works better since the values ​​of contemporary masculinity are inclusive with the members of the organization. This article contributes to the understanding of masculinity in business. In addition, the conclusions of this article suggest that masculinity plays a key role in organizational dynamics.

The purpose of this article is to synthesize the current literature in Management Control Systems (MCSs) from an Organisational Learning (OL) perspective. For this literature review the 4i framework of 4i (Crossan et al., 1999) was used to analyse the current literature through a multilevel perspective and by acknowledging the feedforward and the feedback processes of learning. The findings of this literature review highlight the importance of examining how organisations use MCSs to generate new ideas (feedforward learning) rather than only focusing on implementing accounting practices (feedback learning). Theis paper has two main contributions. Firstly, this paper urges scholars about the intrinsic relationship that exist between MCSs and OL. Secondly, that the current literature does not sufficiently understand how MCSs can foster OL by producing new intuitions at the individual level.

Organizational transformation is an interesting topic in theory and practice. Achieving organizational transformation is seen as a huge challenge for managers as there are many aspects that the organization needs to deal with. During the COVID-19 lockdown, organizations faced an urgent need to radically transform in order to survive. Moreover, the economic and social context of the Mexican economy makes it even more important to understand how organizations can radically transform as, in theory, such a context seems to be detrimental for organizational transformation. This study analyzed 21 organizations based in Mexico and pays special attention to 5 organizations that achieved radical organizational transformation. The main takeaway point from this study is that the five organizations that achieved radical transformation had at least four things in common. First, senior managers were strongly convinced that without radical transformation the firm would perish before the end of the year. Second, these five organizations quickly reshaped their management control systems. Third, the five organizations that achieved a radical change hired specialized consultants to achieve the transformation. Finally, these organizations also outsourced to external firms to complete processes where they themselves did not have any previous experience. This article contributes to a better understanding of organizational transformation.

El objetivo de esta investigación es entender cómo funcionan los Sistemas de Control Administrativos (SCA) en un contexto de innovación. Utilizando el método de estudio de caso, se analiza la evolución de un SCA basado en las características del Stage-Gate Process (Cooper, 1990), que fue implementado en una pequeña empresa especializada en el desarrollo de aplicaciones móviles con operaciones en Guadalajara, México. El estudio concluye que, debido al tamaño de la empresa, el SCA evolucionó para utilizar controles informales que favorecieran la innovación en el desarrollo de los productos.

This study analyses business students’ decision to use Excel or not to complete assignments in a finance course at a Mexican University, and the affect on exam performance. The study adds to current literature in that there is a lack of such research on finance students in developing nations. After quantitative data was collected, qualitative information was obtained via interviews with some of the students to understand more about their decisions. The quantitative data showed that there was no effect on student exam performance between using Excel or not in completing assignments, and completing all assignments, regardless of whether Excel was used or not, improved the students’ exam performance. The qualitative information showed that students had different responses to having a choice of using Excel, and different approaches to using it. The implications for Finance instructors in Mexico and other developing nations are discussed.

Management control systems (MCSs) and business incubators (BIs) are both argued to support start-ups in their survival and growth. This research links these two increasingly relevant topics in literature and aims at answering the research question: How does an incubation process affect MCSs in start-ups? A qualitative and exploratory case study is used to answer the research question. Semi-structured interviews were conducted with three start-ups and the management of the Mexican incubator “TecLean”. The findings of this research suggest that an incubation process influences the development of MCSs in start-ups in at least two ways. First, an incubation process pushes the start-ups toward a non-traditional conceptualization of MCSs to include their stakeholders’ perspective. Second, an incubation process highlights the relevance of MCSs when aiming at obtaining venture capital (VC) and thus increases the start-ups’ awareness and initiative to implement stricter MCSs. This research suggests that practitioners in BIs should teach start-ups consciously on how to design MCSs. This may increase start-ups’ access to VC.

This research explores the relationship that exists between inventory control and the use of technology. A survey was conducted in the city of Guadalajara, Mexico, covering 466 micro-companies. A logit analysis was used to calculate the probability for the micro-companies to implement formal inventory controls. The study found that using technology in micro-companies fosters formal inventory control. This chapter contributes to other management control studies which claim that technology might foster the use of formal inventory controls. Furthermore, this chapter aims to advise practitioners to adopt technology in their business as a way to facilitate the implementation of formal inventory controls.

This paper examines whether an international short-term trip helps students to develop a global mind-set. A quantitative and qualitative analysis was carried out with students at Tecnologico de Monterrey (Mexico) who did a one-week international trip to New York. The results suggest that the international short-term trip further developed the global mind-set of business students. Furthermore, professional aspirations and networking skills, which were also developed during the short-term international trip, act as amplifiers in the development of a global mind-set.

Organizations that efficiently complete a demand planning process gain a competitive advantage. The current demand planning literature mostly studies relatively large organizations. However, SMEs invest a significant amount of resources into improving demand planning practices. Moreover, the context of SMEs in Latin America, and specifically Mexico, has not been explored sufficiently by the current literature. Thus, the purpose of this paper is to understand demand planning in a Mexican SME. The paper involves a case study of a confectionery firm based in Jalisco, Mexico. To make sense of the empirical findings, the Kilger and Wagner (2008) theoretical framework of demand planning was utilized. This paper concludes that Mexican SMEs have a different context compared to larger firms in developed countries. Thus, how Mexican SMEs envision and implement demand planning is unique, specifically in demand planning structures and controlling.

During periods of social crisis, city governance and resilience become critical factors to manage the emergency. In terms of a health and economic crisis, the importance of such terms is even more meaningful. This chapter explores the case of Mexico City during the COVID-19 emergency. The study uses a multilevel framework of city governance and resilience (Lazarus JV, Binagwaho A, El-Mohandes AA, Fielding JE, Larson HJ, Plasència A, … Ratzan SC, Nat Med 26(7):1005–1008, 2020) to make sense of the empirical findings. The evidence from the case study suggests that the reactions from the largest healthcare organization in Mexico (IMSS), the federal, and the local government differed from each other in a variety of ways. Such contradictions between organizations and governments led to confusion and contradictory strategies. The findings contrast with the current understanding of city governance and resilience, which calls for communication and collaboration between government levels. This paper contributes to a better understanding of city governance and resilience during an emergency.

Purpose - This study explores the relationship between innovation and tradition in family firms. By examining how these firms manage the potential tension between these two elements, the study aims to understand better how innovation and tradition coexist and support long-term survival across generations. Design/methodology/approach - This study has a constructivist standpoint and follows a qualitative methodology. By conducting a comparative case study, the data are collected from semi-structured interviews with 10 participants in 4 case companies located in Sweden. The data are analysed using thematic analysis. Findings - This study found that managing the tension between innovation and tradition is carried out through four mechanisms: forward thinking through heritage, paradoxical thinking, operational control and governance. Moreover, the study further shows the great importance of the concept of intergenerational learning in family firms in managing tension. Originality/value - The findings from this study contribute to the existing literature in family firms concerning managing tradition and innovation by providing a novel conceptualisation of the mechanisms embedded in this process. Moreover, the article proposes a grounded model, which could be used in research and practice when dealing with similar issues.

This systematic literature review synthesizes and maps existing research on auditing in family firms across multiple areas of study. The review includes 71 systematically selected academic articles published through to 2023. Our findings suggest that many audit-related issues, such as audit fees, audit quality, and auditor choice, differ significantly among family and nonfamily firms. Our review suggests that the positioning of the issues across different disciplines adds complexity and, to some extent, hinders the development of the field. This complexity, resulting from the intermixing of multiple concepts from different disciplines, pushes the majority of the reviewed articles toward theoretical singularity rather than a leap forward in terms of empirical relevance or theoretical plurality. By developing a field map that identifies gaps in current knowledge, our review not only suggests improvements to the status quo, but provides future research directions inspired by recent developments in family business and auditing.

This study tries to find a relationship between consumer sentiment (confidence), inflation levels and the country's economic perception. Given that Consumption is one of the most important elements in the economy of a country, we analyze the cases of Mexico and the United States, in order to verify the results in the two countries and thus to identify the factors determining the consumer confidence in each country. The research proposes long term models, so that the reader can identify the effect of the variables over time.