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The purpose of this study is to identify the key factors that drive social entrepreneurship (SE) among Ecuadorian social entrepreneurs.

The study was developed following a qualitative and exploratory research design based on the identification of social entrepreneurs through the nonprobabilistic sequential sampling technique, giving a total of fifteen social entrepreneurs who were given a structured interview that was later analyzed in the ATLAS.TI software for the identification, analysis and categorization of drivers.

The results will identify eight drivers for SE, including social exclusion, public support, sources of employment, economic income, family support, environmental awareness and fair trade, as standards and values. Overall, the findings help to improve the understanding of the factors that determine the creation and development of social enterprises in the country.

Deepen and increase the literature on SE in Latin America. Contribute to reducing the knowledge gap on the topic.

Taken together, the results provide empirical evidence and help to better understand the factors that determine the creation and development of social enterprises in the country.

Identificar los factores clave que impulsan el emprendimiento social en emprendedores sociales ecuatorianos.

El estudio se desarrolló siguiendo un diseño de investigación cualitativo y exploratorio basado en la identificación de emprendedores sociales a través de la técnica de muestreo secuencial no probabilístico, obteniendo un total de quince emprendedores sociales a quienes se les realizó una entrevista estructurada que posteriormente fue analizada en el software ATLAS.TI para la identificación, análisis y categorización de impulsores.

Los resultados identificarán ocho impulsores del empresariado social, entre los que se encuentran la exclusión social, el apoyo público, las fuentes de empleo, los ingresos económicos, el apoyo familiar, la conciencia medioambiental y el comercio justo, como normas y valores. En general, los resultados ayudan a mejorar la comprensión de los factores que determinan la creación y el desarrollo de empresas sociales en el país.

En conjunto, los resultados aportan evidencia empírica y ayudan a comprender mejor los factores que determinan la creación y desarrollo de empresas sociales en el país.

Profundizar e incrementar la literatura sobre Emprendimiento Social en América Latina. Contribuir a reducir la brecha de conocimiento sobre el tema.

Identificar os principais fatores que impulsionam o empreendedorismo social nos empreendedores sociais equatorianos.

O estudo foi desenvolvido de acordo com um projeto de pesquisa qualitativo e exploratório baseado na identificação de empreendedores sociais por meio da técnica de amostragem sequencial não probabilística, totalizando quinze empreendedores sociais que foram submetidos a uma entrevista estruturada, posteriormente analisada no software ATLAS.TI para identificação, análise e categorização dos fatores determinantes.

Os resultados identificarão oito motivadores do empreendedorismo social, incluindo exclusão social, apoio público, fontes de emprego, renda econômica, apoio familiar, consciência ambiental e comércio justo, como padrões e valores. Em geral, os resultados ajudam a melhorar a compreensão dos fatores que determinam a criação e o desenvolvimento de empresas sociais no país.

Em conjunto, os resultados fornecem evidências empíricas e ajudam a entender melhor os fatores que determinam a criação e o desenvolvimento de empresas sociais no país.

Aprofundar e aumentar a literatura sobre empreendedorismo social na América Latina. Contribuir para reduzir a lacuna de conhecimento sobre o tema.

This article aims to present the results of an exploratory pilot study that demonstrates the validity of a self-created implementation methodology to develop the students' level of perceived achievement of the social entrepreneurship competency and explain how this is equally valid in developing the perceived achievement of the complex thinking competency.

Based on a multivariate descriptive statistical analysis, this article offers the results of an educational intervention carried out on a sample group of students from a Mexican university before and after a training program in social entrepreneurship.

The favorable results showed that the proposed methodology is valid for scaling social entrepreneurship and complex thinking competencies and their subcompetencies.

These results are not only academically valuable, as they highlight the need to delve into the relationship between these two competencies, but they also allow us to appreciate the ample opportunities for practical implementation of entrepreneurship programs by universities and other institutions to work directly with social entrepreneurs and seek alternatives to develop skills through devising, proposing and developing social entrepreneurship projects.

The new concept of corporate social innovation (CSI) has witnessed a steady growth in the business and management academic world over the past 20 years. Yet its adoption by corporations has been notably slow. This paper aims to operationalize the concept and develop a research agenda for CSI.

A systematic review of the current literature in the recent past (1999–2020) has been embraced in this research. The review is based on 40 articles and offers a descriptive and a thematic analysis of the literature.

The authors demonstrate the development of the concept over time and identify 12 themes to assist in the institutionalization of CSI.

To the best of the authors’ knowledge, this study is the first to provide an enhanced overview of the current state of CSI. The paper shows how a variety of different definitions of corporate social innovation have been used in the business and management literature. The findings provide a unique conceptual framework and a detailed research agenda for scholars seeking to examine CSI.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.