This editorial concludes our three-act series dedicated to the implementation of open science (OS) in the field of research in management and applied social sciences. This text serves as the logical conclusion of the journey, offering a methodological proposal for the challenges and principles discussed previously (Limongi & Rogers, 2025a, 2025b). Our goal is to bridge the gap between theoretical knowledge and practical application, empowering researchers to adopt a more transparent,...

Objective: this study addresses a gap in the literature by providing a taxonomy of startup profiles in the equity crowdfunding (ECF) market, analyzing their financial performance from an accounting perspective. Methods: using cluster analysis, t-SNE dimensionality reduction, cross-tabulations, and regression trees, we classified 37 equity offers from six platforms (2017–2020). The proposed taxonomy distinguishes two groups: operational performance,...

Objective: to investigate how stakeholder power and strategic importance influence value distribution to stakeholders in a U.S. liberal market economy, and to assess how this relationship varies across different industries. Methods: we conducted a content analysis and ordinary least squares regression on 755 IPO prospectuses from publicly traded American companies across seven industries between 2003 and 2019. Results: our findings...

Objective: this study aims to analyze differences in the persistence of accounting information between firms operating in regulated and unregulated sectors of the Brazilian economy. Methods: the sample comprises, on average, 276 companies listed on B3, with data spanning from 2011 to 2022. Ordinary least squares (OLS) regression tests were performed, and a total of 20 models were analyzed. Persistence was measured using two different models, focusing on...

Objective: this study investigates the moderating effect of consumers’ regulatory focus (promotion vs. prevention) on their reactions to out-of-stock (OOS) situations in retail environments. The objective is to understand how different regulatory profiles influence purchase intention when products are unavailable. Methods: three experimental studies were conducted. In the first study, we explored how consumers’ regulatory focus affects purchase intention...

Objective: theories that indicate financial factors as determinants of financing decisions (trade-off, pecking order) were followed by others that take agency conflicts into account (agency theory, market timing). The contingency approach to corporate governance suggests that the effectiveness of its mechanisms depends on the firm’s organizational environment. This study aims to analyze the relationship of both corporate governance and the type of shareholding control...

Objective: to develop and evaluate a generative AI system prototype and assessment method that supports anticipatory governance by integrating foresight and policy design, enabling stakeholders to anticipate and proactively address emerging challenges in public policy. Methods: the study uses a design science research approach, combining institutional and explainable AI frameworks. It designs and assesses a generative AI prototype through three case...

Objective: access to justice is a fundamental human right in civilized societies and must be ensured within an efficient and effective judicial system. Most discussions regarding the legitimacy of the judiciary as a mediator of social conflicts revolve around the population’s access to justice. Therefore, this study delves into the factors that determine both potential and actual access to the Brazilian Courts of Justice. Methods: longitudinal data from...

Objective: to review the remote work arrangements (RWA) literature and propose a framework of the effects on job satisfaction, incorporating mediators and moderators that explain remote work nuances through the lens of self-determination and organizational support theories. Methods: we used a mixed narrative and developmental review. Starting with 11,280 remote work and job satisfaction (and related keywords) articles, we focused on English and Portuguese...

This interview with Dr. Stefanie Beninger, President of the Macromarketing Society and a scholar in marketing and society, explores the critical intersections of macromarketing, policy, and the rapidly evolving field of technology. Dr. Beninger shares her insights on the societal implications of marketing, drawing on her extensive research in sustainability, resilience, and the ethical considerations surrounding emerging technologies, such as commercial drones and generative artificial...