Flow theory is used in this article [Csikszentmihalyi, M. (1990). The domain of creativity ] to determine whether gamified resources, named Accountingame and Marketingame, possess certain characteristics which, in the form of educational games, increase the performance of Portuguese undergraduate students attending Accounting (N = 816) and Marketing (N = 195) curricular units for the first time. A structural equation model was used to look into the direct effects of the characteristics of the game, such as Concentration, Clarity, Feedback, Challenge, Autonomy, Social Interaction, and Perceived Learning, on students’ learning Flow. Results clearly show that, with the exception of Feedback, all the other dimensions were Flow predictors. Overall, by introducing games into the curriculum, students’ motivation and interest increased and demonstrates that games can be an effective way for students to learn.

Purpose: The purpose of this paper is to study the role of entrepreneurship in economic development based on the four dimensions of the quadruple helix model (Government, University, Enterprise and Society) in relation to the three stages of economy defined by the GEM (innovation-, efficiency- and factor-driven economies). In this context, the authors considered a set of variables that allowed them to measure and verify the stimulus that the four helixes represent in economic development. Design/methodology/approach: This study was supported on secondary data from the GEM platform for 58 countries, for 2015. SPSS software was used to analyze data, which allowed the use of the ANOVA and Kruskall-Wallis tests, as well as the generalized linear regression. Findings: The results show that in the factor-driven economies, there is a greater influence by the industry, while in the efficiency-driven economies, there is homogeneity among the four dimensions, highlighting only the variables “R&D transfer” and “Entrepreneurial Intention”. Because of the constant need for innovation to become more competitive, in the innovation-driven economies, business and government are the most important dimensions. Research limitations/implications: Both in the scientific community with future empirical studies that can confirm the relevance of this model to better understanding which dimensions of quadruple helix improve economic development, and in the governmental community, to serve for policies and strategies that stimulate entrepreneurship to foster the transition from one stage of economic development to another. Originality/value: Proposal and test of a quadruple helix model, using the variables available in the GEM database, to the three stages of economic development of the economies that were involved in the GEM.

As new technologies pave the way to increasingly sophisticated and academically relevant experiences, gamification of the learning process, regardless of the field of expertise, becomes more and more important. This study aims to express several constructs that explain how one can apply Game-Based Learning to education while granting motivational success, attitudes, flow and learning. In this sense, in the present article, several theories have been used and related to each other, namely Landers’ Theory of Gamified Learning, Self Determination Theory, Flow Theory, and Planned Behaviour. The aim was to understand how Motivation, Flow and Attitude dimensions, which were obtained by applying Games Based Learning resources to the teaching of Accounting, can influence Perceived Learning. These constructs were examined to see how they influenced the Perceived Learning of Accounting (N = 816) college undergraduates who used AccountinGame like a quiz with contents learned in the classes. This research contributes to the current body of literature on Game-Based Learning in Accounting Education. Results clearly showed there is a robust relationship between the proposed framework dimensions. In this sense, after students had used games in Accounting curricular units, it was observed that Motivation and Attitudes influenced Perceived Learning, unlike Flow, which had no statistical influence.

The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a systematic literature review (SLR). The PRISMA guidelines were followed, and data were collected from the Web of Science and Scopus databases. The final sample encompassed 50 articles, published between 1981 and 2020. The results show that MAC research tends to focus on management control systems and performance evaluation systems. They also suggest that, although the development and implementation of various MAC tools are crucial for HEIs, such implementation often is partial. This is due to the stakeholders’ perceptions/attitudes regarding the importance of such tools. The results also indicate that institutional theory is the most addressed one. Most of the time, HEIs implement MAC tools due to external pressures. By synthesizing the main trends in MAC, this SLR intends to provide a theoretical contribution to the literature in this research field. Several themes for further research are suggested, such as assessing the relationship between MAC and the management of “knowledge” and intellectual capital in these institutions, and addressing sustainability issues. From a practical viewpoint, HEI managers can obtain important insights to apply the most appropriate tools to their institutions.

The aim of this study is threefold: firstly, to assess how the support provided by universities for academic collaboration with the industry may foster collaborative behaviour, based on academics’ perceptions of the benefits and costs of collaboration. Secondly, the research seeks to unravel the perceived benefits and costs of university-industry (U-I) collaboration among academic staff within three distinct Higher Education Institutes (HEI) located in three different countries. Thirdly, analyse the impacts of these perceived benefits and costs on U-I collaboration behaviour. To reach these purposes, this study used a quantitative approach involving 214 academic staff from three HEI located in Portugal, Poland, and Türkiye, who answered a questionnaire about their collaboration behaviours and their perceptions regarding support provided by the HEI and their personal benefits and costs of engaging in collaborative behaviour. Results from a partial least squares structural equation model (PLS-SEM) suggest that perceived support diminishes the costs and favours the benefits. Nevertheless, the perceived collaboration costs generally outweigh the benefits. Increasing U-I collaboration implies a more efficient support and the results from this study point to the need to design a system of extrinsic rewards benefiting the heavy collaborators.