The purpose of this article is to analyze the relationship between a brand’s trust in consumer decisions and its maintenance over time in a retail chain in northern Brazil known as Bemol. The sample consists of 210 respondents, customers of Bemol, and the methodology used is a model of structural equations. The developed model consists of 22 variables, divided into three constructs: trust, loyalty and brand. The results show the importance of trust in the consumption decision, as well as loyalty, relationship and satisfaction. Trust and loyalty lead to brand relationship, which is why managers must pay special attention to the factors to be provided to their customers so that this triad can be verified. Commercial brands marketed to the public should consider inducing strong feelings towards the brand as an important step in promoting customer satisfaction and loyalty. A brand for which that the consumer develops strong feelings will facilitate and potentiate positive behaviors in the long term. However, some behavioral characteristics, attendance and leadership, are of lesser importance to the consumer. This research presents a limitation as to its application, as the respondents were only customers of one brand, Bemol.

Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 752) and Scopus (n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. After removing duplicates, we obtained a final output of 1419 articles. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time.

Adoption of sustainable agriculture innovations is acknowledged to be an effective response to agro-ecological challenges, such as climate change, pests, drought, natural catastrophes, and food insecurity. However, its level of dissemination is still low across the world, particularly in the Global South. There is a need for a better understanding of the adoption determinants of these innovations in order to enhance them. This paper presents a systematic literature review focused on the use of sociopsychological determinants to understand the adoption of sustainable agriculture innovations, combining conventional bibliometric analysis with the method of vote-count. This method enabled an evaluation of the ability of the determinants considered by the models, as well as respective sociopsychological constructs, to explain the innovation adoption. Our results show a significant growth in the research employing theory and models built on sociopsychological factors to understand the decision-making processes undertaken by farmers in the context of the adoption of sustainable agriculture innovations. The development of statistical models and techniques, such as the structural equation model (SEM), has facilitated the inclusion of a growing set of sociopsychological variables. However, our review highlights that the selection of the sociopsychological constructs used by research to explain farmers’ adoption of sustainability innovations relies mainly on constructs defined for other decisional contexts, such as the adoption of innovations by firms in other sectors. Hence, the low ability evidenced by the models to explain farmers’ adoption behavior is due to a poor selection of constructs. The review highlights that this poor selection is a result of repetition of constructs, such as attitude, subjective norms, and little inclusion of other relevant constructs such as knowledge. The paper suggests the need for a better selection of the innovation determinants and measurement of respective constructs adjusted to the case of agriculture and the specificities of the diverse geographical farming contexts.

The COVID-19 pandemic has forced many firms to close, causing an unprecedented interruption in trade in most sectors of economic activity worldwide. Although global supply chains have been affected by the general lockdown, due to their particular characteristics, small and medium-sized enterprises (SMEs) have been hit most severely by the measures implemented to prevent the spread of the virus. This study aims to determine how these firms coped with the disruption caused by the closure, in terms of population and their daily lives to carry out their economic activities. For this purpose, a qualitative methodology (descriptive and inductive) was used through the use of snowball sampling with a questionnaire in Portugal during the lockdown. The results obtained show that SMEs face a series of difficulties from interrupting their operations, which has caused serious liquidity problems, with effects on their future continuity and maintaining jobs. Additionally, it showed the importance of government measures to support these firms today and in the future, although the number of firms adhering to them is considerably affected by the eligibility criteria and the speed of institutions’ response. The main contribution of this research lies in confirming that the weaknesses in SMEs are the principal obstacle to a resilient response to this crisis, such as their limited liquidity, human resources, digitalization, and use of information technology. These weaknesses and/or threats had already been indicated in the various theoretical currents stemming from Organizational Theory, so the originality of this contribution lies in the fact that the managers of these SMEs are endowed with other skills and characteristics, such as, for example, dynamic capacities to manage business in an unparalleled crisis and to continue their operations, even when faced with a global blockage. Implications for theory and practice, limitations, and suggestions for future research are also presented.

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.