What are the most important factors for the success of a startup? This study aims to shed light on this issue through the statistical analysis of a bibliographical sample of 60 recent articles. Through a detailed study of the selected literature, but from the perspective of business experience, we have identified the comparative relevance of those factors that recent research has highlighted as the main drivers of start-up success. Our analysis allows us to define a core of seven practical business success factors supported by the academic literature (Core-7 SF). This core makes it possible to identify the intersection between success in business practice and academic research. Our Core-7 SF shows that the most important variable to predict the success of a start-up is the Idea, followed by the CEO’s Leadership, the Business Model, the Marketing approach, and the Entrepreneurial Team. In addition, we found some differences between the geographic areas of affiliation of the authors, suggesting that cultural characteristics influence the weight given to the various reasons for success.

One problem for sustainability of systems pensions is how people without specialized financial training could manage their resources and their actual personal intentions towards retirement. Research objective is to analyse the relationship among several factors that affect the behaviour towards retirement, the financial management practices and the financial resources, by carrying out a structural equation model (SEM) that was tested in Spanish workers sample in three phases. The influence of financial literacy, financial retirement objectives, optimism on retirement, tolerance to financial risk, and the commitment to financial planning at time 1, are analysed as explanatory variables of financial management practices at time 2. Financial resources for retirement at time 3 are explained by financial management practices. According to results, the model can predict the 36% of the variance of financial management practices and 53% of the variance of financial resources for retirement. Thus, the model can be used for checking of knowledge of the personal financial behaviour before retirement, what enables a better personal financial planning. It would be possible to apply a model based on self-assessment in order to implement a complementary financial planning that would allow to maintain the welfare during retirement.

Currently, the usefulness of ICT (Information and Communication Technologies) in the teaching-learning process has not been discussed; unlike distance learning, these new tools are used via technologies. The current approach to social development, supported by the exercise of innovation, learning and research, is undeniable. Within this framework, student satisfaction regarding blended e-learning has been studied. However, in distance university models, which are supported by virtual platforms, it is necessary to ask ourselves the following question: are students satisfied when they are not in a face-to-face classroom environment? The objective of this study is to analyse students’ perceptions of their satisfaction levels in a virtual learning environment. In this evaluation, the students’ generic skills were also considered, as well as their perception of the learning environment. The findings of the analysis seem to reveal that students have a high perception of satisfaction, considering students’ perception and learning experience as a proxy of the feeling of satisfaction. Students’ perceptions of the virtual learning environment and of their own skill, which also takes on high values, could have some type of effect on their overall satisfaction. A significant finding is that students with a high positive perception of their generic skills are also satisfied with the learning process and with the virtual learning environment. The validity of the three construct designed to measure the latent variables—feelings of satisfaction, acceptance of the virtual learning environment and students’ self-perception on their generic skills—ensures their usefulness as variables of measurement.

Learning in the Era of Mobile means an expansion in the range of learning tools, which are much more accessible thanks to the use of mobile devices. The greater possibilities of applying online tools for learning do not eliminate problems related to distance learning, such as personal factors related to attitude and student’s perception in virtual learning environments. It is necessary to consider whether the mere application of online tools in m-learning is enough or whether the context and the way in which online learning tools are applied are what is really important, even more so when the program is directed towards students using a distance learning system. Seen from this point of view, the utility of online tools is a key factor for successful learning. Furthermore, it is known that the personal attitude can affect the student’s perception about different aspects of learning, such as the perceived utility of the tools online. Considering the above arguments, the objective of this research is to measure the perceived utility of online learning tools by university students in a teaching environment accessible by mobile devices. Likewise, as a complementary objective to the measurement of perceived utility, the explanatory variables that could cause some effect on the perceived utility were analyzed. The analysis of explanatory variables is focused on personal attitudes, such as attitude towards accounting or the perceived role of the teacher. The data were collected through a questionnaire. Scoring indicators were applied to quantify the scores of university students for each variable. The analysis showed that mature students in a distance education program in Accounting assign high value to online tools and give a high score to their own attitude towards Accounting and the teacher’s role in virtual learning. Regression analysis indicates that about 34% of the perceived utility of online tools could be explained by their positive attitude towards Accounting and by the role of the teacher in m-learning. The identification of explanatory variables of perceived utility of online tools could improve the design and adaptation of the virtual environment, according to personal needs of college students.

This study examines burnout syndrome, feelings of isolation, and sense of belonging in a sample of accounting tutors enrolled in e-learning and b-learning modalities before and after COVID-19 disruption. The study also includes several sociodemographic and labour variables to better understand the three dimensions. The participants were tutors enrolled in two accounting courses at higher education during the academic years 2019–2020 and 2020–2021. Our results do not show high levels of tutor burnout syndrome, neither before COVID-19 disruption nor after COVID-19 disruption. Findings also reveal that the isolation perception of accounting tutors is not high in both periods, while the sense of belonging of the teaching community is high in both periods. The evidence also suggests some variations in dimension scores according to sociodemographic and labour variables, but the evidence should be interpreted with caution due to the sample size. Despite this limitation, to the best of our knowledge, this is the first study that evaluates burnout, feelings of isolation, and sense of belonging in a tutor collective in e-learning and b-learning before and after COVID-19 disruption.

Two important lines of research come together in this paper: entrepreneurship and corporate social responsibility (CSR). Both stand out for their ability to contribute to sustainable development and generate competitive and social advantages. This study combined both approaches under the concept of CSR entrepreneurship (CSRE). A scale was developed to assess corporate socially responsible entrepreneurs’ traits in corporate contexts (i.e., CSRE-s). This quantitative measurement instrument was initially composed of 84 items, which were subjected to various validity and reliability tests. Exploratory factor and confirmatory factor analyses were conducted to identify the most significant determinant variables of individuals engaging in CSRE. The validated CSRE-s indicates that the corporate socially responsible entrepreneurship construct involves 6 entrepreneurship factors and 3 CSR dimensions—environmental, social, and economic—with 2 factors each (i.e., 6 factors), assessed by a total of 76 items. This research’s main contribution is the identification of CSRE features in entrepreneurs that together constitute an original, unique, and innovative framework for a sustainable development approach to entrepreneurship. The proposed conceptual model can be used to ensure the CSR values validated for the CSRE-s are incorporated into entrepreneurial training programs (i.e., universities), the public sector’s policies promoting entrepreneurship, and strategic business plans for expansion via entrepreneurship. The CSRE-s can be used to strengthen these three areas simultaneously, which should provide social advantages to all stakeholders via the sustainable management of entrepreneurial projects.