Innovative entrepreneurship has increasingly been acknowledged as one of the most vital drivers of economic development, job creation at high value, wealth creation, and business growth. This study analyzes the current status and evolution of research on innovative entrepreneurship and sustainability in the context of emerging economies, based on a bibliometric analysis of 132 articles indexed in the Web of Science database. The search was guided by relevant keywords, such as “innovative entrepreneurship*” and “sustainab*”. Systemic barriers limit the scalability of innovative ventures, especially in developing countries. Frugal and green innovations, digital technologies, and rural enterprises show promise but face challenges like resource constraints, ethical concerns, and policy gaps. Collaborative, equity-focused approaches are essential to ensure entrepreneurship drives sustainable and inclusive development. Further studies should expand the data source, increase the pool of articles, and develop cross-country comparisons to enhance global understanding. This may lead to a better understanding of innovative entrepreneurship and sustainability that can be used to create actionable strategies for development in various economic contexts.

Self-efficacy, the conviction in one’s ability to succeed in particular tasks, is crucial in academic performance and professional development, especially in higher education programs. Although it has been widely studied in STEM disciplines, research on gender differences in self-efficacy in business education is scarce, especially in the Chilean context. This study aims to fill this gap by examining self-efficacy beliefs and their association with academic performance among business students at a Chilean university. Using a quantitative, cross-sectional design, data were collected from 239 students via the validated Academic Self-Efficacy Scale (ESAA). Confirmatory factor analysis confirmed the scale’s psychometric robustness in measuring situational and personal efficacy beliefs. No significant associations were found between self-efficacy and academic performance. However, gender differences emerged in personal efficacy beliefs, with men reporting higher levels than women, while no differences were found in situational efficacy. These findings reinforce the multidimensional nature of academic self-efficacy and reveal persistent gender disparities in how students perceive their individual academic capacities. This asymmetry may limit women’s engagement, confidence, and long-term professional development in male-dominated fields such as business. The results point to the need for gender-sensitive educational strategies that intentionally foster personal efficacy beliefs among female students, thereby promoting more equitable academic experiences and professional trajectories.

Accounting professionals play a pivotal role in reducing environmental impact through systems like activity-based costing (ABC). This study offers a thorough review of research on ABC and environmental impact, providing insights into the current literature and guiding future developments. It systematically reviews 58 articles published in the Web of Science from 1998 to 2023, using Excel and the R package Bibliometrix for data analysis. The findings indicate a steady increase in research on ABC and environmental impact. Key contributions highlight the advantages of ABC in minimizing environmental impact across industries such as sustainable construction, metallurgy, transportation, and manufacturing. Emerging research directions include developing costing systems to reduce environmental impact, optimizing supply chain cost management models, and applying new technologies to tackle environmental challenges in production processes. Two primary research themes, identified as “motor themes,” are crucial for advancing this field: life-cycle assessment management models, which integrate environmental factors throughout a product or service’s life cycle; and the performance and impact of environmental cost management systems, which evaluate the effectiveness of these systems in reducing ecological footprints while maintaining profitability. These areas are essential for driving future research and innovation at the intersection of cost management and environmental sustainability.

This study explores the relationship between firm-level carbon productivity (CRP), home country environmental performance (HCEP), and firm performance—both financial and international—in the global meat exporting industry. While prior research has examined these dynamics in manufacturing sectors, limited attention has been paid to the meat industry, which is both economically significant and environmentally intensive. Using a multiple case study approach, we analyze data from three leading meat-exporting firms—Agrosuper (Chile), BRF (Brazil), and Danish Crown (Denmark)—over the period 2020–2023. CRP is operationalized as the ratio of firm output to CO₂ emissions, while HCEP is measured by national emissions per million USD of GDP. Financial performance is assessed via return on assets (ROA), and international performance through export intensity. Our findings reveal a nuanced relationship between CRP and firm performance. Contrary to theoretical expectations, a higher CRP does not consistently translate into improved financial performance, suggesting potential trade-offs between sustainability investments and profitability. However, a positive association is observed between CRP and international performance, particularly in firms operating within environmentally advanced countries. These results highlight the importance of home country environmental contexts in shaping firms’ global competitiveness. This research contributes to the literature by introducing CRP as a firm-level metric in the meat industry and by emphasizing the moderating role of HCEP. The findings offer practical implications for policymakers and managers seeking to align environmental responsibility with economic and international performance goals.

Uno de los grandes desafíos de los docentes universitarios al adaptar sus clases presenciales a virtuales es la creación de recursos multimedia para aprendizajes online que permitan continuar con el proceso de formación profesional del alumnado. La creación de videos para las clases asincrónicas es una opción que muchos escogen, sin embargo, esta herramienta puede ser aún más eficaz si se agrega la interactividad, es aquí donde aplicaciones como Edpuzzle se convierten en una alternativa considerable pues permite añadir preguntas a videos para hacerlos interactivos. En el presente trabajo se da a conocer el proceso de implementación de Edpuzzle, para la enseñanza de contabilidad de costes (c-costes) en la formación de estudiantes de la carrera de Ingeniería Comercial (IComer) en una universidad estatal. El estudio de diseño descriptivo, permitió obtener la opinión de 72 estudiantes frente a la metodología de clase empleada. Tras la experiencia, se concluye que es una estrategia útil y eficaz para emplear en clases asincrónicas y presenciales, ya que permite al estudiante interiorizar y comprender mejor los contenidos, participar activamente de las clases y recibir la retroalimentación inmediata por parte del docente.

Objetivo. Analizar los métodos de acumulación y asignación de costos utilizados en la práctica empresarial. Metodología. Para el levantamiento de información se utilizaron cuestionarios, entrevistas semiestructuradas, revisión documental y observación directa.Resultados. Los resultados confirman la utilización de técnicas de medición tradicionales por parte de la empresa objeto de estudio. Sin embargo se evidenció un método de asignación de costos indirectos que soluciona el problema de los métodos de asignación de tasa única, conjugando dos factores volumen y tiempo, la cual culmina en una nueva fórmula propuesta.Conclusiones. El estudio concluye que la utilización de una tasa de asignación de costos indirectos basada en rendimiento de manera inversamente proporcional permite que aquellos productos que significaron un mayor esfuerzo —al obtener un volumen de producción menor por hora consumida— asuman una mayor parte de los costos indirectos de fabricación y viceversa, por lo cual propone una nueva fórmula para la realización de esta asignación que se explica de manera práctica para enriquecer la teoría existente.