Purpose – The purpose of this paper is to analyse how austerity has impacted to date upon European Union (EU) financial reporting developments and how this might influence future reforms. It considers how a critical juncture in EU financial reporting might be recognized and factors which might...

Purpose This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and...

Purpose The purpose of this paper is to estimate the impact of one productive development program (PROPYME) in a developing nation like Costa Rica. This program seeks to increase the capacity of small and medium-sized firms (SMEs) to innovate. Design/methodology/approach Impacts have been...

Purpose – The purpose of this paper is to explore links between a revisionist view of the “feminisation of poverty” in developing countries and women’s work and home-based enterprise in urban slums. Design/methodology/approach – The paper’s discussion of the “feminisation of...

Purpose This study aims to show how hedonic methods can be used to compare the performance of the public and private sector housing markets in Costa Rica. Design/methodology/approach Hedonic price indexes are computed using the adjacent-period method. Average housing quality is measured by...

Purpose – The present study aims to revalidate a measurement scale for organizational learning capability in the context of university faculty members. This is a particularly relevant context because it deals with knowledge‐intensive services. Following Chiva et al. , organizational learning...

Purpose Foreign direct investment (FDI) from developing economies has increased sharply since the beginning of the 2000s. While most investment flows correspond to firms from large economies, small developing economies have also witnessed the increase of outward investment flows from their...

Purpose – This research aims to report the findings of an exploratory survey administered in the USA, Spain and Costa Rica on leaders' behavior. The purpose of the survey is to understand any differences in transformational leader behavior in three different countries....

Purpose This paper aims to explore the relationship between entrepreneurship and resilience in an indigenous context. The overarching research questions are: What are the mechanisms that link entrepreneurial thought and action to resilience in a marginalized context? How can entrepreneurial...

Purpose – The purpose of this paper is to ascertain the relative importance of sustainable tourism practices to medical tourists. Sustainable management practices have become the accepted and appropriate model for tourism. Medical tourists, those who visit a foreign country for a medical...