Current Issue
With this issue, the Journal of Globalization, Competitiveness and Governance continues its journey, faithfully adhering to its publication schedule for our readers and to the internationally accepted quality standards, audited by various institutions. GCG is currently indexed in: SCOPUS (Elsevier Bibliographic Databases. Scimago Journal Rank), in the categories of Business, Management and Accounting, and Economics, Econometrics and Finance; EconLit (American Economic Association’s electronic bibliography); EBSCO Publishing's databases (Business Source Complete; Business Source Premier; Business Source Elite; Fuente Académica Premier; Fuente Académica Plus); ABI/INFORM (ProQuest); LATINDEX; REDALYC; Google Scholar Metrics. This commitment to quality has allowed GCG to be categorized as an A-level journal (highest category) among all Spanish journals in the humanities and social sciences on Web of Science and/or SCOPUS (ISOC-CSIC).
Through a risk analysis, Aline Moura Costa da Silva, Vinícius Simões de Carvalho, José Paulo Cosenza, and Anna Paola Fernandes Freire (Federal University of Paraíba – UFPB, Brazil), study how the challenges generated by COVID-19 have affected the relationship of Brazilian sectors with the stock market as a whole, through the CoVaR model. It was observed that nearly all sectors showed a significant increase in risk contribution during the first year of the crisis, indicating a significant impact across all sectors. Regarding the financial sector, it was found that its systemic risk was under control in the second year of the pandemic. The authors conclude that regardless of crisis periods, there must be constant monitoring of both financial and non-financial sectors concerning their systemic risk, as this type of risk, though infrequent, generates a significant impact on the economy.
Several factors influence the competitiveness ranking of Brazilian municipalities. Natalia Costa Gomes, Maurício Corrêa da Silva, Edmilson Jovino de Oliveira (Federal University of Rio Grande do Norte, Brazil), and João Carlos Hipólito Bernardes do Nascimento (Federal University of Piauí, Brazil) use the Public Leadership Center (CLP) indicator, applying the Generalized Linear Models (GLM) model with Tweedie distribution as a quantitative metric. The explanatory variables include social and economic factors, manager characteristics, and fiscal management. The results indicate that Own Tax Revenue, the FIRJAN Fiscal Management Index (IFGF), and the level of completed higher education are statistically significant in explaining municipal competitiveness.
In the following article, Fábio Albuquerque, Paula Gomes dos Santos, and Maria Ribeiro (Polytechnic Institute of Lisbon, Portugal) seek to identify the factors that potentially explain the identification of investments in subsidiaries, associates, and joint ventures in light of International Accounting Standard (IAS) 27 as a relevant matter of audit in separate financial statements (SFS). The final sample of the research consists of 243 entities from 18 European countries. According to the authors, after performing logistic regression, the weight of those interests (material relevance) within the entities' SFS is the explanatory factor, as well as the use of cost as the accounting method for those interests.
Filipe Marques, Alexandra Domingos, and Ana Jorge (Polytechnic Institute of Lisbon, Portugal) seek to analyze whether the technological skills developed by final-year students in Accounting undergraduate programs at public polytechnic institutions in Portugal align with employer expectations, identifying potential significant differences in opinions. Through parametric tests, the authors conclude that both students and employers consider Excel, communication software, and Microsoft Office as the most developed skills throughout the training, finding differing perceptions in skills such as Microsoft Office, Cloud Computing, CRM, ERP, Business Intelligence, Cybersecurity, Blockchain, Predictive Analysis, Data Modeling, XBRL, and Data Science.
The objective of the next article is to analyze the effect of Orientation and Commitment in Human Resource Management and Green Innovation. To this end, data were collected from Brazilian hotel managers using structural equation models and qualitative comparative analysis of fuzzy sets. For Luísa Pamplona Deggau, Rogério João Lunkes, and Fabricia Silva da Rosa (Federal University of Santa Catarina, Brazil), the results show that green orientation influences green human resource management practices; green commitment positively influences the relationship between green orientation and green human resource management; and that green human resource management practices also positively influence green innovation.
In the final article, Ana Cristina Mandujano-Allpocc, Luis Jefferson Pomachagua-Solorzano, and María Ximena Román-Pastor (Continental University, Peru) aim to determine the short- and long-term effects of agricultural exports on Peru's economic growth during the period 2012-2023, using a descriptive, correlational, and explanatory approach with a non-experimental and longitudinal design. The results highlight the importance of short- and long-term effects that agricultural exports have on Peru's economic growth. The authors conclude that there is statistical evidence to assert that Peruvian agricultural exports contribute to the country's economic growth, with a lag of three periods.
Once again, we would like to thank everyone who makes the successful operation of the journal possible: members of the Advisory Board, Editorial Board, Editors, and Associate Area Editors, reviewers, authors, and especially our readers.
Editor in Chief