This study analyzed the relationship between environmental and cognitive factors and the entrepreneurial intentions of business students from the perspective of the Planned Behavior Theory. Data were collected in the classroom through a questionnaire that was distributed to 229 freshmen in the first year of the Accounting, Economics and Administration course, and the analysis was carried out using the Partial Least Squares - Structural Equation Model (PLS-SEM). It was found that education and conducive business environments are predictive of cognitive factors, such as a favorable evaluation of an entrepreneurial career choice and social pressures, with indirect effects on intentions to undertake entrepreneurship (EI). In addition, entrepreneurial intentions are influenced by cognitive factors, such as a positive evaluation of an entrepreneurial career and perceived entrepreneurial ability. This demonstrates that environmental factors potentiate cognitive factors and, indirectly, the intention to undertake entrepreneurship (EI). It was identified that public policies do not influence the perceived entrepreneurial capacity and that social pressures are not predictive of the surveyed students’ intentions to undertake entrepreneurship. These data require the attention of universities and governments to create environments that are conducive to entrepreneurship and students’ decisions to engage with sustainable projects and business models. It is concluded that environmental factors are predictive of cognitive aspects with positive and significant effects on the entrepreneurial career intentions of university students. An entrepreneurial attitude and the ability to transform ideas into actions create space for the promotion of a student micro-entrepreneur and the cultivation of a sustainable entrepreneurial culture in higher education.

This research focuses on the environmental taxation applicable to the agri-food sector and aligns with the objectives of the Farm to Fork (F2F) Strategy of the European Green Deal context. Indeed, the methodology of the research develops a theoretical analysis through a literature review to assess environmental taxation and documental analysis of Portuguese tax codes. Furthermore, the Portuguese context of the empirical analysis assesses the contribution to the desired sustainability of the agri-food sector. The results show that the existing tax rules applicable to the agri-food sector are scant, with a few existing rules being misaligned with the objectives of the F2F strategy, because their potential impact on its objectives has been mostly negative or null. Most regulations predated the definition of the F2F strategy, seeking to respond to the need to minimise the price of basic food products, namely agri-food products, without considering concerns such as welfare and sustainability. It is worrisome, however, that a tax rule that does not conform to the F2F strategy has been approved after its definition, indicating that the Portuguese government does not envisage using taxation as an environmental tool in favour of the objectives outlined in the F2F strategy.

This study aimed to determine the compliance of management practices instituted in a third sector entity based on governance guidelines established by Brazilian organizations. It was exploratory qualitative research. Data were collected through in-depth interviews and documentary analysis; data analysis was performed by content analysis. The researched entity has a structure that meets the compliance function composed of three axes: (a) normative, referring to the adoption and formalization of the integrity program from instances, mechanisms and procedures dealing with ethical conduct, internal controls, laws, rules, regulations and risk management to which the entity is exposed, with complete adherence to the guidelines; (b) commercial, referring to the adoption and formalization of mechanisms covering relationships with partners, customers and suppliers, such as the accountability of funds raised; however, contingencies arising from the COVID-19 pandemic required mechanisms not yet foreseen for the accountability of resources from private donations. This axis had low adherence to the guidelines: (c) organizational, referring to the adherence and commitment of senior management to the policies instituted with a view to preserving the net worth, a financial sustainability and corporate social responsibility with almost complete adherence to the tested guidelines. In conclusion, organizations that depend on resources need an institutionalized compliance structure to ensure high levels of adherence, because as they become more reliable, they will receive more credibility and legitimacy. This study, based on the perceptions of managers, contributes to demonstrate the relevance of governance and the establishment of a culture of compliance in the third sector.

This study analyzed the relationship between contextual factors, personal factors, and entrepreneurial intentions of business area students from the perspective of the Theory of Planned Behavior. Data were collected using a questionnaire applied to 229 entering the courses, and the analysis was carried out using Structural Equation Modeling (PLS-SEM). The results demonstrated that: a) H1a: education had a positive influence on the choice of an entrepreneurial career, and b) H1b: business-friendly environments reinforce this choice, influenced by broader social and cultural support. This demonstrates that environmental, factors enhance cognitive factors and the intention to undertake. The results also showed that: c) H2c: the perception of abilities to start a business, and d) H2a: the favorable evaluation of choosing an entrepreneurial career, are determining elements of entrepreneurial intentions in the studied context. However, the negative relationship between e) H1c: government incentives and the ability to start a business, and f) H2b: the influence of social and environmental on entrepreneurial intentions requires attention from universities and governments in promoting environments conducive to entrepreneurship, the choice of an entrepreneurial career and the decision of young people to get involved in sustainable business projects. In conclusion, environmental and psychological aspects have positive and significant effects on the entrepreneurial career intentions of higher education students, opening space for governments and universities to promote student entrepreneurship with the sustainability business as beliefs and values.

O objetivo é identificar os temas desenvolvidos em relação as micros, pequenas e médias empresas, com enfoque na metodologia Design Science Research (DSR), que visa prescrever soluções ou projetar artefatos para problemas reais. Para tal, adotou-se um protocolo de revisão sistemática através da busca de artigos no Portal Spell dos últimos 5 anos sobre as MPMES. Os filtros resultaram em 159 artigos, que após diagnósticos iniciais resultaram em 85 para análise. Das diversas temáticas discutidas, apenas 11 deles realizaram estudos com as características da metodologia DSR conforme avaliação dos autores, demonstrando que as investigações precisam diminuir o distanciamento entre teoria e prática reduzindo a forma descritiva, atuando de forma prática gerando impacto através do auxílio a resolução de problemas para empresas, contribuindo de fato com a construção de artefatos úteis e reais, conferindo dessa maneira maior relevância aos estudos da área de gestão ao aplicar a metodologia DSR.

Objective: This study aims to identify the effects on learning for Internal Audit in mitigating the risk of corruption in companies involved in the Operation Car Wash, comparing before and after the event. Method: This research has a qualitative approach. The population consists of seven companies, large economic groups of Brazilian origin, and with operations in various countries. The chosen sample type was non-probabilistic due to accessibility. A semi-structured interview was conducted for 6 of the respondents, and 1 unstructured interview due to presenting different characteristics from the others. The script is divided into three dimensions, totaling 41 questions, applying content analysis technique, divided into four categories, according to the theory. Results: The results show the main lessons learned: (i) greater focus on mitigating the risk of corruption; (ii) prioritizing investments in increasing personnel, training, and technology; (iii) improvement in the efficiency and qualification of Internal Audit; and (iv) creation of business opportunities. Originality/Relevance: highlighting that the organization can learn from the punishments to which they were subjected and, in some cases, formulate new growth strategies. Theoretical/methodological contributions: This research is relevant for linking organizational learning with the sanctions incurred by Operation Car Wash, showing that Internal Audit plays a fundamental role in the fight against corruption and the mitigation of its risks. Social/management contributions: Companies can use this study to develop strategically when facing any type of compliance risk. Objetivo: Este estudo tem como objetivo identificar os efeitos na aprendizagem para a Auditoria Interna na mitigação do risco de corrupção em empresas envolvidas com a Operação Lava Jato, comparando o antes e o depois do evento. Método: Esta pesquisa tem abordagem qualitativa. A população é composta por sete empresas, grandes grupos econômicos de origem brasileira e com atuação em diversos países. O tipo de amostra escolhido foi a não-probabilística por acessibilidade. Com aplicação de entrevista semiestruturada para 6 dos respondentes e 1 entrevista não-estruturada por apresentar características diferentes das demais. O roteiro é dividido em três dimensões, no total de 41 questões, aplicando técnica de análise de conteúdo, divididas em quatro categorias, de acordo com a teoria. Resultados: Os resultados mostram as principais lições aprendidas: (i) maior foco na mitigação do risco de corrupção; (ii) priorização de investimentos no aumento de pessoal, treinamento e tecnologia; (iii) melhoria na eficiência e qualificação da Auditoria Interna; e (iv) criação de oportunidades de negócios. Originalidade/Relevância: evidenciando que a organização pode aprender com as punições as quais foram submetidas e, em alguns casos, formular novas estratégias de crescimento Contribuições teóricas/metodológicas: Esta pesquisa é relevante por relacionar a aprendizagem organizacional com as sanções incorridas pela Lava Jato, evidenciando que a Auditoria Interna tem um papel fundamental na luta de combate à corrupção e na mitigação de seus riscos. Contribuições sociais/para a gestão: As empresas podem utilizar este estudo para se desenvolver do ponto de vista estratégico quando possuem algum tipo de risco de compliance.