Navigating Strategy, Reporting Quality, and Human Capital in a Transforming Global Economy

Abstract

The 12(1) 2026 issue of the European Journal of Applied Business and Management (EJABM) brings together a set of four high-quality contributions from researchers based in Portugal, Australia, and Nigeria. This diversity of contexts reflects the journal’s ongoing commitment to fostering international dialogue on contemporary challenges in business and management.

The articles included in this issue explore a range of timely and relevant topics, including Corporate Social Responsibility as a strategic tool for differentiation, the impact of IFRS adoption on financial reporting quality in emerging economies, the role of entrepreneurial role models and education in shaping entrepreneurial intentions, and the evolving understanding of competencies as both managerial instruments and elements of organizational culture.

Together, these studies highlight how organizations and individuals navigate increasingly complex environments shaped by global competition, institutional change, and technological transformation. By combining theoretical reflection with empirical and review-based approaches, this issue contributes to a deeper understanding of how strategy, governance, and human capital interact in today’s business landscape.

We hope this issue provides valuable insights for academics, practitioners, and policymakers, and stimulates further research in these important and evolving areas.

Borges, A. P., Vieira, E., & Remondes, J. (2026). Navigating Strategy, Reporting Quality, and Human Capital in a Transforming Global Economy. European Journal of Applied Business and Management, 12(1), 1–5. https://doi.org/10.58869/EJABM12(1)/00