In this preface the purpose of the theoretical reflection article isbriefly presented, delimiting the discussion especially regarding the relationship between the work of Baudrillard, "Culture and Simulacra" (1978), together with other authors, and its influence on the formulation of a conceptual framework in forensic accounting with an interdisciplinary approach. It emphasizes the importance of understanding how the dynamics of simulation and hyperreality can influence perception, analysis, and hermeneutics in fields that involve evidence, certainty, justice, and fairness, such as forensic accounting, since it becomes a very important tool in fraud detection, evidence collection, litigation support, and the presentation of evidence before a court, because many cases of accounting and financial fraud, among others, derive from attempts to present inflated, manipulated financial statements intended to deceive information users, lacking any technical, ethical, or verifiable support and clearly detached from reality. This reflection invites critical dialogue and methodological caution when constructing forensic accounting knowledge in contemporary contexts marked by symbolic excess and informational distortion.
The countries of the Latin American Integrated Market (Chile, Colombia, Peru, and Mexico) have been consistent in implementing public health measures to address the health pandemic generated by Covid-19. However, companies have not acted in the same way as governments, and this has led to changes in their levels of legitimacy, which in turn have influenced their ability to overcome this health crisis and continue operating in the market. In order to demonstrate the impact of the pandemic on corporate legitimacy in countries within the same economic area that implemented differing government strategies to confront Covid-19, an online questionnaire was distributed to consumers during the strictest months of lockdown. The main findings show that organizational legitimacy among companies is weak and only slightly surpasses the actions taken by governments in response to the pandemic scenario. This situation highlights the need for companies to implement actions and strategies aimed at achieving and strengthening legitimacy. One way to accomplish this is by adopting ethical behavior and demonstrating a strong commitment to the society of the country in which they operate, especially during periods of crisis.
Important actors in the accounting discipline, such as researchers and practitioners, can be categorized as distinct worlds from Laughlin's (2011) perspective, because although they belong to the same field, they behave as separate spheres with different interpretative schemes and systems. Within this differentiation, a process of colonization from the world of standard setters toward other worlds has emerged, promoting normative language that influences communication. One path for evolution is the transformation of interpretative schemes; therefore, this article seeks to identify differences and possible consensus between academics and practitioners within the accounting world. The study forms part of a doctoral dissertation whose main purpose was to support strategies for change in the interpretative schemes of accounting research and practice, enabling the discipline to advance toward a higher stage of evolution from a middle range perspective. It draws on Habermas (1992), who explains social interactions through critical theorems to clarify strategies that may motivate change. Methodologically, the research adopts a middle range approach based on discursive analysis to reach consensus and select strategies for the proposed changes.
The hotel industry faces growing challenges related to environmental sustainability, operational efficiency, and technological adaptation. This article presents a documentary and bibliometric analysis of recent studies (2019-2025) on innovation and sustainability in the hotel supply chain, aiming to identify effective practices and propose strategies applicable to emerging contexts. Using a dataset exported from Scopus, key trends were identified, including the adoption of green technologies, collaboration with local suppliers, efficient waste management, and the digitalization of logistical processes. Based on these insights, a framework of action is proposed that integrates dynamic capabilities and strategic microfoundations to strengthen hotel competitiveness in resource-constrained environments. The findings suggest that sustainable innovation not only enhances environmental performance but also generates social and economic value, particularly in developing regions. By combining technological adoption with strategic management practices, hotels can achieve resilience, operational excellence, and stakeholder engagement simultaneously. This research highlights the importance of aligning sustainability initiatives with both local conditions and global best practices, providing a roadmap for industry actors seeking to innovate responsibly while maintaining profitability and long-term viability.
The aim of this research is to measure the financial performance of companies listed on the Mexican Stock Exchange (BMV) in the capital goods subsector through the application of structural equation modeling (SEM). Following the model proposed by Chaudhuri et al. (2016), the study uses variables such as firm age, size, and debt-to-equity ratio to assess their effects on Return on Assets (ROA) and Tobin's Q. The SEM analysis revealed notable differences between operational performance (ROA) and market-perceived value (Tobin's Q), highlighting that the market tends to penalize companies with excessive size, high leverage, and investments in R&D that have not yet demonstrated profitability. These findings suggest that while operational efficiency is crucial, investor perceptions are influenced by the potential risks associated with scale, debt, and future-oriented expenditures. Understanding this distinction is key for managers aiming to optimize both financial performance and market valuation, emphasizing the need for strategic alignment between operational decisions and investor expectations. The study contributes to a more nuanced view of financial performance evaluation within emerging capital markets, offering evidence on the factors that may affect both internal efficiency and external market assessment.
