INNOVATIVE ENTREPRENEURSHIP HAS INCREASINGLY BEEN ACKNOWLEDGED AS ONE OF THE MOST VITAL DRIVERS OF ECONOMIC DEVELOPMENT, JOB CREATION AT HIGH VALUE, WEALTH CREATION, AND BUSINESS GROWTH. THIS STUDY ANALYZES THE CURRENT STATUS AND EVOLUTION OF RESEARCH ON INNOVATIVE ENTREPRENEURSHIP AND SUSTAINABILITY IN THE CONTEXT OF EMERGING ECONOMIES, BASED ON A BIBLIOMETRIC ANALYSIS OF 132 ARTICLES INDEXED IN THE WEB OF SCIENCE DATABASE. THE SEARCH WAS GUIDED BY RELEVANT KEYWORDS, SUCH AS INNOVATIVE ENTREPRENEURSHIP* AND SUSTAINAB*. SYSTEMIC BARRIERS LIMIT THE SCALABILITY OF INNOVATIVE VENTURES, ESPECIALLY IN DEVELOPING COUNTRIES. FRUGAL AND GREEN INNOVATIONS, DIGITAL TECHNOLOGIES, AND RURAL ENTERPRISES SHOW PROMISE BUT FACE CHALLENGES LIKE RESOURCE CONSTRAINTS, ETHICAL CONCERNS, AND POLICY GAPS. COLLABORATIVE, EQUITY-FOCUSED APPROACHES ARE ESSENTIAL TO ENSURE ENTREPRENEURSHIP DRIVES SUSTAINABLE AND INCLUSIVE DEVELOPMENT. FURTHER STUDIES SHOULD EXPAND THE DATA SOURCE, INCREASE THE POOL OF ARTICLES, AND DEVELOP CROSS-COUNTRY COMPARISONS TO ENHANCE GLOBAL UNDERSTANDING. THIS MAY LEAD TO A BETTER UNDERSTANDING OF INNOVATIVE ENTREPRENEURSHIP AND SUSTAINABILITY THAT CAN BE USED TO CREATE ACTIONABLE STRATEGIES FOR DEVELOPMENT IN VARIOUS ECONOMIC CONTEXTS.

TOURISM IS AN ECONOMIC SECTOR HIGHLY AFFECTED BY THE COVID-19 PANDEMIC, WHICH HAS GENERATED CHALLENGES AND OPPORTUNITIES IN THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) STRATEGIES. THIS ARTICLE SEEKS TO DESCRIBE THE PERCEPTION OF HIGHER LEVEL STUDENTS ON CSR AS CONSUMERS OF TOURISM SERVICES IN TIMES OF COVID-19 IN THE MAULE REGION (CHILE). FOR THE COLLECTION OF INFORMATION, A SURVEY WITH A LIKERT-TYPE SCALE IS USED, LATER AN EXPLORATORY FACTOR ANALYSIS AND A VARIMAX MODEL ARE APPLIED TO SIMPLIFY THESE DATA. THE RESULTS SHOW SIGNIFICANT DIFFERENCES ACCORDING TO COVID DIAGNOSIS AND PURCHASE PATTERNS. IT IS CONCLUDED THAT CSR IS A KEY STRATEGY TO GENERATE SHARED VALUE IN THE TOURISM SECTOR IN THE MIDST OF INCREASINGLY COMPLEX CONTEXTS.

ACCOUNTING PROFESSIONALS PLAY A PIVOTAL ROLE IN REDUCING ENVIRONMENTAL IMPACT THROUGH SYSTEMS LIKE ACTIVITY-BASED COSTING (ABC). THIS STUDY OFFERS A THOROUGH REVIEW OF RESEARCH ON ABC AND ENVIRONMENTAL IMPACT, PROVIDING INSIGHTS INTO THE CURRENT LITERATURE AND GUIDING FUTURE DEVELOPMENTS. IT SYSTEMATICALLY REVIEWS 58 ARTICLES PUBLISHED IN THE WEB OF SCIENCE FROM 1998 TO 2023, USING EXCEL AND THE R PACKAGE BIBLIOMETRIX FOR DATA ANALYSIS. THE FINDINGS INDICATE A STEADY INCREASE IN RESEARCH ON ABC AND ENVIRONMENTAL IMPACT. KEY CONTRIBUTIONS HIGHLIGHT THE ADVANTAGES OF ABC IN MINIMIZING ENVIRONMENTAL IMPACT ACROSS INDUSTRIES SUCH AS SUSTAINABLE CONSTRUCTION, METALLURGY, TRANSPORTATION, AND MANUFACTURING. EMERGING RESEARCH DIRECTIONS INCLUDE DEVELOPING COSTING SYSTEMS TO REDUCE ENVIRONMENTAL IMPACT, OPTIMIZING SUPPLY CHAIN COST MANAGEMENT MODELS, AND APPLYING NEW TECHNOLOGIES TO TACKLE ENVIRONMENTAL CHALLENGES IN PRODUCTION PROCESSES. TWO PRIMARY RESEARCH THEMES, IDENTIFIED AS MOTOR THEMES, ARE CRUCIAL FOR ADVANCING THIS FIELD: LIFE-CYCLE ASSESSMENT MANAGEMENT MODELS, WHICH INTEGRATE ENVIRONMENTAL FACTORS THROUGHOUT A PRODUCT OR SERVICES LIFE CYCLE; AND THE PERFORMANCE AND IMPACT OF ENVIRONMENTAL COST MANAGEMENT SYSTEMS, WHICH EVALUATE THE EFFECTIVENESS OF THESE SYSTEMS IN REDUCING ECOLOGICAL FOOTPRINTS WHILE MAINTAINING PROFITABILITY. THESE AREAS ARE ESSENTIAL FOR DRIVING FUTURE RESEARCH AND INNOVATION AT THE INTERSECTION OF COST MANAGEMENT AND ENVIRONMENTAL SUSTAINABILITY.