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Publishing in academic journals leads to recognition among peers and contributes to northern scientific knowledge. Brazilian universities have encouraged the internationalization of scientific production in English. The English language has come to be considered the lingua of science and increasingly by the Accounting area. This study aims to is to provide English publications overview made by Brazilian Accounting researchers. We collected the papers published in English through the Lattes curricula of 489 accredited professors in the 36 Graduate Programs in Accounting Sciences over a 21-year period. Results show that the publishing of papers in English has increased over the years. However, the focus of these publications has been broad, diversified and of low impact. Typically, there has been a lack of papers by Brazilian researchers in top journals and/or journals which are specifically dedicated to the Accounting area.

Purpose: This paper aims to report on the status and the development of education for sustainable development (ESD) and sustainability literacy (SL) in three Latin American (LA) higher education institutions (HEIs) business programs in Peru, Brazil and Colombia. The paper examines institutional efforts to both introduce and implement ESD curricula and provide SL. Design/methodology/approach: The methods used in this paper included reviews of university Web pages and course materials. Structured interviews were also conducted with program leaders, to examine the level of ESD, as input affecting the business programs curricula of the universities concerned. Findings: Initial findings suggest that, in the three HEIs surveyed, there is still a tendency to talk about issues related to ESD but actions that confirm this interest are not sufficiently advanced. The authors surveys a sample of business programs curricula and interviewed its leaders and a mixed and dated picture emerged. When compared to other regions particularly the USA and Europe, the findings show that the HEIs surveyed still have not developed enough work to distinguish conceptually between sustainable development, ESD and SL making the embedment of these concepts in the curriculum not fully developed. Originality/value: In LA HEIs, the ESD message seems to be slowly taking ground, equipping HEIs to respond to SL concerns. Implementation and practice in some HEIs are still at an embryonic and conceptually confused stage with regard to LA HEIs SL. This paper sheds light to help ESD delivery. It offers some strategies for moving on from this inception phase to a more structured SL provision and ESD outlook.

This paper examines the connections and influences of the job market in a Brazilian higher education setting. Adopting a qualitative approach and a technical case study procedure, open and semi-structured interviews were conducted and analyzed through the discursive textual analysis technique. From the words of the Dean and the Chair of a business management program in a Brazilian higher education institution and the employers of some of its graduates, the authors note that the education delivered is directly influenced and fueled by actual problems and settings in the labor market. Nonetheless, the same market that welcomes these new professionals does not realize its influence and still requires certain behavioral and interpersonal skills from them.

Purpose: This paper aims to explore whether formal, non-formal, and informal learning experiences contribute to developing sustainable development competencies (SDCs) among students in a Principles of Responsible Management Education (PRME) signatory business school. Design/methodology/approach: An online survey based on the students' learning experiences and a questionnaire on sustainability competencies already validated in the literature were given to a sample of 274 bachelor students at a PRME signatory business school. Nominal variables representing students' categories were created to test a set of hypotheses developed according to the literature. Because the data was not normally distributed, non-parametric independent-samples Mann-Whitney U test was conducted, and descriptive statistics was used to help the analysis. Findings: The results suggest that a hybrid format with a combination of formal, non-formal and informal learning experiences is essential to maximising the development of SDCs and raising students' sustainability literacy. Research limitations/implications: This study is one of the first attempts to understand the importance of a hybrid approach in developing sustainable competencies (SDCs). Future studies could adopt longitudinal analysis to check the development of these competencies over time, assess students from different PRME signatory schools or comparing students to those in non-signatory business schools. Practical implications: This study provides insight into how business schools could address challenges in developing sustainable competencies through redirecting their educational systems by balancing formal, informal and non-formal learning approaches to educate future responsible leaders. Originality/value: This research provides evidence on how a hybrid learning approach could maximise the development of sustainable development competencies and, therefore, generating insights for educational policies.

This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

Fashion has a varied and explosive history. Our responsibility as educators preparing students and therefore careers for this context places us in a very difficult and complex position. Do we prepare students to be successful or do we prepare them to 'invest' in their industry? In this paper, we construct our story of developing an ethical, sustainable international master's degree in Fashion Management. It is a journey of development that sees higher education establishments from Belgium and Italy join together with a 'third-party' university from an emerging third-world market in sharing and developing a group of international students willing to 'invest' and become industry transformers. Integral to our approach is context and the importance of narrative and responsibility for the learner; as such, this requires a return to old 'andragogic' versus 'pedagogic' education philosophies. Our account provides a full description of the rationale for aligning the 'pedagogic' with 'andragogic' and this involves learners to actually experience and understand in context. The principal aim of this paper is to explore the experience of introducing narratives between fashion industry and academia in these different locations as a means of 'raising' issues regarding future responsibility and thereby develop critical reflexive skills that will be valuable in other geographical and market contexts for the future.

This paper applies the concept of a crowdsourcing campaign in the context of entrepreneurial education, and reports the perception of participants in such application in a large business school. The classroom task is to prepare a crowdfunding campaign for their university in a freely available digital platform, having identified a relevant problem on campus. The problem identification is based on market research, where problems disrupting the school are found. To implement student's developed "solutions", crowdsourcing campaigns are created to expose ideas to market validation, and nudge students to communicate with customers and suppliers. The 'successful' perceptions of participants signal a large potential for this 'exercise', as campaigns can be successful, leading to the creation of micro-organizations to run these projects and impact communities positively. Of course, future research should establish correlation between crowdsourcing campaigns and likelihood of starting businesses and social ventures.

This paper investigates the influence of entrepreneurial education on the relationship between entrepreneurial intentions and its antecedents of low-income students. It verifies the effects of entrepreneurial education as a moderating variable in the connection between intention and its antecedents. Our findings provide a theoretical contribution by showing that entrepreneurial education exerts no moderating effect on the relationship between entrepreneurial intentions and its antecedents on students coming from low-income contexts. It contributes to practitioners by highlighting the importance of entrepreneurial education curricula comprising hands-on activities which present real-life entrepreneurship situations to low-income students.

Purpose: The purpose of this paper is to evaluate the perceived quality of the service environment, regarding the use of the flipped classroom, through a survey of MBA students. Design/methodology/approach: Four hypotheses were developed from the literature in marketing and quality services in higher education. The hypotheses were tested using linear regressions. The data were collected using a structured questionnaire. The sample had 981 effective responses. Findings: The results of the statistical analysis show that the evaluation of the perceived quality of the educator and course are positively affected by the use of the flipped classroom. Research limitations/implications: Only one higher education organisation was studied. The variables analysed have no mediation and moderation, which is a suggestion for future studies. Originality/value: This paper contributes to studies of higher education services and quality, as it shows the influence of the process on the educator. In higher education, the educator is usually considered independent, having a strong influence on perceived quality. The study contributes to the theme by showing the flipped classroom as an effective teaching strategy that requires further empirical study.

The literature on international business teaching has contributed to the development of international internships as a learning pedagogy through three key areas: making sense of the students' developed competences and prospective added employment value following their participation in international internships, the role of support structures in the organization of internships abroad, and more recently the pedagogical design of internships abroad. Thus, more recent research has taken a critical stance toward internships as a learning form, as serious gaps exist in the pedagogical elements required to connect internships with the broader theoretical elements of international business programs. The present study addresses these gaps through two research questions: i) How can educators design and implement problem-based international internships in business education? ii) What adjustments does the combination of these two active learning experiences in business education demand for small business schools, partner universities, and hosting organizations? The paper presents pedagogical action research that was conducted over two courses for international business internships in a Norwegian-Brazilian context for bachelor's and master's students. It contributes to the international business teaching literature in the following ways: First, the validated teaching framework argues for international internships that are linked to loosely defined problems at the host organization, which the student self-scopes and connects based on their theoretical knowledge from other courses. Second, by providing an in-depth discussion of problem-based learning and its applicability in international business practicums, we address the existing gap in the field regarding the pedagogical foundations of how students connect theory to practice during international internships. Third, the framework serves as a practical guideline for teaching and administrative staff who wish to develop international internship programs at home universities, supporting their ability to connect the practical aspects established in the literature with the additional organizational requirements arising from working with hosting organizations overseas.

Purpose: This paper aimed to describe and analyze the contents and methodologies of entrepreneurship education in undergraduate courses in higher education institutions in Brazil. Design/methodology/approach: The teaching plans of 113 undergraduate entrepreneurship courses were surveyed and reviewed. Data were subjected to descriptive and content analyses. Findings: Courses are offered by public and private universities in Brazil in 56 undergraduate programs in several fields. Lectures are among the main teaching methodologies employed, being mentioned in 98% of the teaching plans analyzed. There is a broad use of active methodologies. About 75% of the contents covered in the courses refer to declarative knowledge of basic concepts and theories and enterprises creation and management skills. The survey showed that 50% of the teaching plans addressed content related to business modeling, and only 18% of these mentioned the use of business model canvas. In addition, contents such as prototyping, minimum viable product, design thinking and pitch are mentioned in less than 20% of the teaching plans analyzed. Originality/value: The article contributes to the advancement of the entrepreneurship education theory as it presents a new way to classify the contents of entrepreneurship courses, in light of educational theories, using learning taxonomies. It identifies the main contents, resources, methodologies, evaluation methods and bibliographies used in undergraduate entrepreneurship courses in Brazil. Moreover, it is the very first article that analyzes this number of teaching plans in Brazil with these categories of analysis. In practical terms, the article contributes to improve the entrepreneurship courses offered.

Purpose: The purpose of this paper is to investigate the efficacy of foreign immersion programs in terms of increasing cross-cultural awareness among university students in business, accounting, human resources and agriculture. The authors extrapolate from their population to the practice of developing business professionals on international assignments. Design/Methodology/Approach: This paper presents findings of a four-year, government-sponsored university exchange program involving 40 professional management and agriculture science students from four US and Brazilian top research universities who participated in a semester-long study abroad experience. Pre-departure and post-exchange data were collected using the well-established Intercultural Development Inventory (IDI). In addition, the authors collected academic performance data and verbal mid- and end-project personal assessments. Two of the authors of this paper served as project directors, the third as evaluation specialist. Findings: Despite intensive pre-departure preparation, in-country support and cultural immersion, the research subjects failed to attain significant and consistently higher levels of intercultural awareness. Students tended to overestimate their own level of cross-cultural competence both before and after the program. While students tended to perform well academically and voiced high levels of satisfaction with their own overseas stay, objective measures of cross-cultural awareness did not mirror these outcomes. Research Limitations/Implications: Multiple measures of cross-cultural competence exist, and it is possible that the development in areas other than those measured by the IDI did take place. It is also sensible to assume that cognitive development might take longer and was not captured by the post-test right after return. Practical Implications: The paper suggests that cross-cultural development requires carefully designed interventions, feedback and mentoring/coaching. Simply sending individuals on overseas assignments, no matter how well prepared and supported by the institution, does not guarantee the development of multi-cultural attitudes and cognitive frames of mind. Social Implications: The development of cross-cultural competence has been described as a central concern for universities and workplaces alike. The burgeoning research literature on cross-cultural development reflects not only the importance of the topic but also the struggle to find effective pedagogical and andragogical approaches to fostering such development in university students, expatriate managers, working professionals and members of the workforce in general. Originality/Value: The paper presents evaluation findings of a carefully designed and well-supported exchange program over a period of four years and involving three cohorts of students. These students are at the cusp of moving into the workplace, where many will assume professional and leadership positions in international settings. Given the high failure rate of international development and placement and the increasing global interconnectedness of academic and business organizations, the paper suggests the need for carefully designed and well-supported overseas programs to maximize cross-cultural development.

Business schools have the responsibility of preparing students for work in multicultural organisations and global markets. This paper examines a situated learning experience for undergraduates through a virtual collaboration between a UK university and a Brazilian university. This facilitated remote communication using social media and smart devices, allowing students from both institutions to enhance their cross-cultural management competencies. A qualitative approach was used for the research, drawing on the reflections of the tutors from both institutions and feedback received from students in the UK and Brazil. This paper provides empirical observations regarding the use of this innovative pedagogic approach, generating discussion of the implications for teaching, thus contributing to the literature on international collaborations in cross-cultural management education.

The ability to raise funds is a skill that most modern project managers need. While a good deal of literature exists on the strategies NGOs employ to raise funds for their operations, less attention has been paid to the strategies used by students involved in Project-Based Learning courses that often partner with NGOs. Fundraising is an important skill that not only provides students with opportunities for creativity, but also helps them develop the communication skills they will need in the work they do after they graduate. In this paper, we discuss the fundraising strategies developed by MBA students in 204 social projects completed between 2002 and 2014. The projects were done in partnership with 39 community partners in Sao Paulo, Brazil (NGOs and Public Institutions). In our study, we followed quantitative and qualitative research methods, analyzing data and documents from the projects' databases. We identified six different fundraising strategies: organizing raffles, soliciting donations from private corporations, organizing paying events, utilizing online social networks developing crowdfunding, and soliciting individual donations.

This paper analyses the student decision-making model for international postgraduate (PG) students with a concentration on consumer service marketing principles. Using a grounded theory approach and exploratory techniques (focus groups), it investigates qualitatively why the UK is the destination choice, the rationale for the programme of study and the feelings of these students as they have progressed throughout the whole of the service consumption period. The longitudinal study incorporated focus groups with a sample size of 35 MBA students with each participant contributing four times over an eighteen months period and seven sets of focus groups were held making a total of 28 focus group sessions. Results found that uncertainty and shock in the initial periods were followed by more positive experiences later in the consumption process. Being a PG student can be challenging as tutors presume there is a prior awareness of the UK Higher Education learning environment and this was certainly not the case. Consequently students had felt intimidated earlier on but as the consumption process progressed and they started to experience their modules and learn, their confidence grew, because they had found their voice.

This article describes the project-based learning environment created to support project management graduate courses. The paper will focus on the learning context and procedures followed for 13 years, in 47 project-based learning MBA courses, involving approximately 1,400 students and 34 community partners.

Purpose: Considerable debate since the global financial crisis has been evident concerning the role of business schools. This article aims to outline the authors' research on their role. Design/methodology/approach: The paper begins with an overview of the significant literature highlighting the current debates impacting on business schools and their leaders. From this the authors argue that the most significant challenge is the role business schools should play in the resolution of urgent global issues. The paper then details and analyses the research and provides recommendations. Findings: The main finding from the research was that the leaders of participating business schools did not convey the impression that steering business toward helping humanity achieve a sustainable future and tackling urgent global issues was seen by them as one of their main current or future roles. Research limitations/implications: Funding constraints and the desire to make a timely contribution to the debate mean that this research is limited in scale. It is therefore viewed as a scoping study, paving the way for more detailed investigation and analysis, and recommendations for further research are provided. Originality/value: The authors argue that, rather than make the same mistakes as the West, BRIC economies and related business school leaders should be looking for an alternative strategy that would lead to a just, sustainable and fulfilling human presence on the planet. The authors also suggest that Type 1 European business schools are well advised to focus their limited resources locally but should be aware of global issues and bear them in mind in their actions. (Contains 2 tables.)

The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of 2005, 2007 and 2009. We also examine the percentage of SEI coverage in accounting courses between 2007 and 2009. Our findings suggest that there was not an appreciable increase in the number of accounting courses dealing with SEI between 2005 and 2007, but that the increase was significant during the period from 2007 to 2009. Further, the increase over the four-year period from 2005 to 2009 was also significant. In addition, there is a significant increase in the percentage of SEI coverage in accounting courses between 2007 and 2009. Implications of these findings are discussed.

Purpose: The purpose of this paper is to present a model for the analysis of business schools as creators, disseminators, and adopters of knowledge on environmental management. Design/methodology/approach: A review of the importance of higher education institutions for sustainability, and more specifically, about their relevance for the creation, diffusion, and adoption of knowledge on environmental management is performed. Guided by this reflection, a model for analyzing the contributions of business schools for expertise in environmental management is proposed. This model considers that activities such as teaching, research, extension community, and university management are elementary for these schools. For each addressed topic, empirical evidence on how some business schools and universities are addressing the environmental dimension in its activities is presented. Findings: The paper's discussions lead the reader to a draft of the evolutionary stages of business schools' contribution for environmental management knowledge, which can be useful for many stakeholders linked to a business school. Finally, the opportunity for a continuation of this research line and the limitations inherent in this proposal are highlighted. Originality/value: The literature on the subject can be considered meager and when existing tends to report experiences and challenges faced by business schools on the inclusion of environmental issues in their teaching activities, research, extension community, and university management, considering these activities almost always as watertight. (Contains 1 table and 1 figure.)

The rise of Brazil, Russia, India, and China will shape global resource use, the location of market demand and international institutions and interdependencies in the decade to come. In this paper we argue that an understanding of the historical and institutional context of the BRICs, and the potential shift towards a multi-polar world is important for developing curricula and content in international business courses in the future. Implications for international business theory and teaching are discussed. (Contains 4 tables.)

The academic programs at the graduate level are increasingly interested about the enrollment management challenges in terms of international student mobility. Understanding fundamental enrollment concepts to attract international students provides the essential key to consider the competitive environment concerning university resources, academic program potential, complex cultural dynamics, and workplaces among others. Based on a six-year quantitative and descriptive statistical study, this paper addresses the trends of first-time graduate enrollment and patterns of international student mobility by faculty at the University of Puerto Rico at Mayaguez. Results revealed the sustained trend of graduate enrollment of international students mainly from South America, Central America, and the Caribbean among others. Moreover, the presence of international graduate students adds a dimension of diversity to UPRM between teaching and research undertakings that enhance the Colleges of Engineering, Arts and Sciences, Agricultural Sciences, and Business Administration. The international student mobility has a consistent tendency mainly in the Colleges of Engineering, Arts and Sciences, and Agricultural Sciences. This consistency resembles the quality and reputation recognized by educational institutions and organizational world rankings. In-depth, understanding the trends related to international graduate enrollment and mobility should be considered by institutional leaders and administrators at UPRM to make knowledgeable decisions and to effectively set priorities to recruit highly qualified international students.

This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil's Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of higher education institutions (HEIs) and the characteristics of candidates. We find that success is related positively to the quality of the HEIs from which candidates graduated and to a measure of student ability that is used widely in Brazil. We find also that males perform better than females and that younger candidates perform better than older candidates. The geographical region of Brazil within which candidates completed the exam was also significant. The insights provided will help public policy-makers in Brazil, and the Brazilian accounting profession, to understand key factors associated with current low pass rates.

Purpose: The purpose of this paper is to explore the causal links between public and private university environments and the entrepreneurial intention (EI) of students. Design/methodology/approach: The impact of different university environments on the students' EI was checked using a model adapted from Krueger et al. (2000). The study comprised a sample of students enrolled in business administration from three public and three private universities at first semester (freshmen) and at the last two semesters (senior) in Brazil. The model was measured through various questions and later assessed by principal component analysis to build constructs. Via t-test and path analysis the EI and the antecedents were subjected to a comparative analysis to test the equality of the models across the four categories emerged. Findings: The two main types of Brazilian university environments (public and private) do not present significant differences in the way they influence EI and its antecedents. Both the tests of means and the tests of measurement of the structural relations between constructs confirm this finding with only a few exceptions. The result of this study is opposed to other studies carried out in Brazil, by showing that the public university environment is not worse for the entrepreneurship than the private. The environmental effects are mostly equal and they as a whole are not conducive to the development of EI. Research limitations/implications: The study comprises business students only, and enrolled on regular universities. It is worth highlighting that evidence was brought to the debate for a group of universities in Brazil. Replicating the study with students from other areas and other universities, as well as students in Master's and Doctorate programs could enrich the analyses. Practical implications: This study provides insight into entrepreneurship education, as to which the university environment is conducive to the entrepreneurship. It brings insights for the development of entrepreneurial universities. Originality/value: This study contributes to understanding the differences between the public and private universities environment regarding students' EI.

The existing literature on e-learning implementation is either descriptive or normative and falls short on explaining how managers act in introducing and disseminating e-learning projects in school settings. In this paper, we follow a symbolic approach in order to offer a grounded model for explaining how managerial framing of the introduction of e-learning gives rise to different patterns of action and intended outcomes. Our model is grounded in the study of seven business schools in Brazil, where the competitive and institutional settings offer significant variety for formulating propositions through the grounded theory methodology. We conclude that managers act to integrate e-learning using cultural incongruity reduction strategies when they perceive e-learning as a way of improving existing teaching practices. They may also aim at insulating e-learning through incongruity avoidance when they perceive e-learning in economic terms. These results offer new empirical evidence and fresh explanations when the phenomenon of managerial action in e-learning implementation is looked at in symbolic terms. (Contains 1 figure and 2 tables.)

This paper focuses on students' perception of value, trust and loyalty and how these constructs connect in the context of higher education in Brazil. For this endeavor we conducted a survey among undergraduate business students in Brazil. The findings suggest that trust in faculty and trust in staff positively affects students' trust in management policies and practices; trust in management policies and practices and trust in faculty positively impacts on perceived value; and, perceived value strongly affects student loyalty. (Contains 1 table and 2 figures.)

Purpose: The purpose of this paper is to identify the number of courses related to sustainability offered in bachelor degree programs of business administration in Brazilian federal universities. Design/methodology/approach: An exploratory research was carried out based on a descriptive scope. The process of mapping federal universities in Brazil was carried out using data available in the Cadastro das Instituicoes de Educacao Superior (General Register of Undergraduate Institutions), on the Instituto Nacional de Estudos e Pesquisas Educacionais--INEPE (National Institute for Educational Studies and Research) web site. Then, researchers collected business administration curricula from the universities' web sites. The present study was based on 40 of the 45 universities first considered, which represents 89 percent of the programs offered in Brazil. After data collection: performed from July to August 2009--a qualitative analysis of the curriculum was carried out. Findings: The inclusion of new courses that involve sustainability in business administration programs is still irregular and slow. Of the 40 universities investigated, only 13 (around 33 percent) offered courses related to the topic. Research limitations/implications: The nature of the research does not allow generalizations regarding other public or private undergraduate institutions. Practical implications: Results denote a deficiency in relation to the adoption of required courses on sustainability. This gap in the curriculum may compromise the ability of business administration students: who are the future managers and strategists: to reflect on the role of organizations in society. Originality/value: The present study is the first to examine the teaching of sustainability in Brazilian business education. It also contributes to monitoring the performance of Brazilian federal universities in the teaching of sustainability in business administration programs. (Contains 1 table and 2 figures.)