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.

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.

Purpose: The objective is to descriptively analyze the employment of accounting professionals from a university in Chile, contrasting their situation with the national average.Methodology: The analysis employed frequency distribution tables, contingency tables, Chi-square tests, and correlation coefficients. Data were obtained from a survey administered to 184 accounting graduates between 2012 and 2021 from a university in Chile.Results: The findings indicate that employability is higher among graduates from the studied university; however, their gross income is lower compared to the national average.Implications: The results are useful for improving aspects of the curriculum to better align with current and future labor market trends for accounting professionals. Additionally, it calls for an exploration of the determinants that explain the employment situation, with the aim of identifying potential areas for professional development.Value: Although there are existing studies on the employability of accounting professionals, this work contrasts a local reality with the national average to identify differences that can be translated into curricular improvements and public employment policy to balance labor market conditions.

This study evaluates compliance with Chile’s Labor Inclusion Law no. 21,015 in 19 municipalities in southern Chile, focusing on equitable employment opportunities for individuals with disabilities. By analyzing survey responses and documents on hiring, career advancement, and workplace support, the research highlights patterns in inclusion practices using statistical and cluster analysis in Excel and R. The results show an average satisfaction score of 3.54, with notable variability across municipalities; for instance, M11 scores high while M10 scores lower. Satisfaction levels are lowest in hiring (Q1) but highest in professional development (Q3) and lifestyle improvements (Q11). Cluster analysis classifies municipalities into high, moderate, and low satisfaction groups, pinpointing areas for targeted enhancement, particularly in hiring practices. These findings underscore the need for tailored interventions to improve inclusion in municipalities with lower satisfaction scores, providing a valuable benchmark for future studies. The research offers insights into the effectiveness of Law no. 21,015, aiding municipalities in strengthening disability support and fostering societal participation.

Introduction: Corporate Social Responsibility (CSR) and Circular Economy (CE) have established themselves as key approaches to organizational sustainability; however, the literature still presents fragmentation regarding their interrelationship. Objective: To analyze scientific output linking CSR and CE, identifying trends, actors, and gaps through bibliometric analysis. Methodology: A quantitative approach was applied to 221 articles indexed in Web of Science, using the VOSviewer and Bibliometrix tools to map co-authorship, co-citation, and keyword networks. Results: There has been sustained increase in publications since 2017, with Italy, China, and Spain leading the way. The Journal of Cleaner Production and Sustainability account for the highest productivity. The dominant themes are environmental management, innovation, and circular models. Discussion: The literature reflects progress toward CSR-CE convergence, although conceptual, methodological, and geographical gaps remain. Organizational barriers and the need to integrate financial and non-financial indicators are identified. Conclusions: It is essential to promote comparative end empirical studies, especially in Latin America, that incorporate common metrics and interdisciplinary approaches to strengthen the transition to sustainable business models.

Purpose: To analyze the perceptions of individual ethics, middle management ethics, and organizational ethics of employees at a retail supermarket, to understand how these perceptions vary by demographic and job characteristics.Methodology: Data were obtained from a survey designed and validated for this study. Contingency tables were used to cross-reference demographic and job-related variables with perceptions of individual ethics, middle management ethics, and organizational ethics among employees at a retail supermarket. Statistical significance was assessed using Fisher’s exact test.Results: Employees’ ethical perceptions are concentrated in the low and lower-middle categories, with no representation in the upper-middle or high categories. Gender, education, seniority, and income significantly influence perceptions, while younger, less educated, and lower salaries employees report more negative evaluations.Implications: The findings highlight the need for interventions to address ethical deficiencies, including ethical training, leadership development, and support for marginalized groups in this type of organization.Originality: This study provides a comprehensive analysis of the ethical perceptions of workers in the retail industry, providing empirical evidence for the design of specific interventions to strengthen organizational ethical culture.