LETTER FROM THE EDITOR IN CHIEF
NUMBER 71 BUSINESS AND SOCIETY REVIEW
The present issue (number 70) of this Journal has four articles. The first one can be included as a contribution to the Accounting History perspective. The paper aims to analyse
the account books of the comedy corrals (corrales de comedias) in the period 1700-1744.
The analysis shows that account books overcome the mere set of figures and data; they
are documents that allowed the managers of the corrals to go beyond the mere accounting
data and allowed to intervene in areas of personnel management, control of theatrical innovation and analysis of audience satisfaction. In fact, it was created a truly strategic system
of management
The article written by Nathaly Pinzón Rubio, José Luis González-Pernía y Javier Montero
analyses the fundamental differences between entrepreneurial teams and individual entrepreneurs based on the performance differences between them in terms of innovation,
internationalization, and employment generation. Using a representative sample. This article concludes that entrepreneurial teams generate better results than individual entrepreneurs, especially in a high economic freedom environment.
The title of the article “The impact of Strategic Climate Planning on Carbon Performance:
An empirical examination of Mexican listed firms” is a clear sign of its contents. The theoretical framework is based on stakeholder and institutional perspective and the empirical
analysis is based on to data for a period 2014-2018. The article underlines the significant
effect of strategic planning along with the emission trading component on carbon performance
The fourth article analyses the relevance that non-visible factors can have on business and
economic activities as can be seeing throughout the deep and persistent impacts which
ETA´s violence has had on the business environment. The article shows articulation of the
temporal persistence and the business context in which the violence was projected and
has shown indirect effects. The role of resilience appears as a stealth antidote to terror.
Juan Díez Nicolás
Director UCJC Business & Society Review,
Juan José Durán Herrera
Director UCJC Business & Society Review,
30 de septiembre 2021