Purpose This paper aims to analyze the sustainability approach within higher education institutions. Universities, as institutions of knowledge, play an important and strategic role in maximizing social and economic benefits in a hands-on way. However, some studies on sustainable development and HEIs reveal a distancing between students and the application of sustainable initiatives in universities. This fact differs from the premises of the Talloires Declaration, which points to students as a community and as global leaders and ambassadors for sustainability. Design/methodology/approach This paper mapped the approaches, present in the literature, used to develop sustainable campuses and in particular the apparent dichotomy between the changes indicated as top-down or bottom-up in HEIs. To that end, scientific articles focused on sustainable actions in HEIs were analyzed to identify implementation approaches for sustainable development and student involvement in the process. Findings Results have shown that sustainability promotion models in universities generally occur in a top-down manner, where students are receptors and not sources of development for sustainable policies in universities. Thus, the authors highlight the importance of students becoming central players in sustainable initiatives. Originality/value The article becomes original when it identifies the dichotomy between top-down and bottom-up approaches. It does so through multidimensional scaling and exploratory factorial analysis in scientific articles on the topic Sustainability Funding in Higher Education. These findings show that, unlike what is discussed in the literature, sustainability promotion in universities generally occurs in a top-down manner, where students are receptors and not active agents in promoting sustainability. In response to this, the authors discussed the importance of the bottom-up approach, where they are key players.

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O objetivo deste artigo é analisar sob a ótica do contador os fatores determinantes para a mortalidade precoce das micro e pequenas empresas na cidade de Florianópolis. A fim de obter maiores informações sobre os aspectos que levam as empresas a sucumbirem, foi realizada uma pesquisa quantitativa. Para a coleta de dados, foi aplicado um questionário junto a 141 contadores de escritórios da região metropolitana de Florianópolis. Foi possível identificar que a maioria dos fatores citados pela literatura especializada apresenta o mesmo grau de importância sob a ótica do contador. Porém, dois fatores verificados na literatura especializada não foram considerados determinantes sob a ótica do contador para a falência das MPEs, a saber: o nível de escolaridade do empreendedor e a carga tributária.

O estudo buscou delinear um panorama dos métodos quantitativos empregados em pesquisas sobre marketing de relacionamento com egressos. Trata-se de um estudo bibliográfico, com análise bibliométrica, que analisou um portfólio bibliográfico de 20 artigos publicados até 2018 sobre a temática. Os resultados mostram que a maior parte das publicações na temática utilizam as técnicas modelagem de equações estruturais, análise fatorial confirmatória e técnicas de estatística descritiva. O Alfa de Cronbach é a técnica de análise de confiabilidade de escalas mais utilizadas. As duas variáveis mais analisadas nos estudos na temática são imagem da universidade e satisfação, termos amparados pela literatura da área. O estudo contribuiu para ampliar a compreensão sobre o uso de métodos quantitativos em pesquisas na temática e apontar alguns direcionamentos que podem auxiliar em futuros estudos.

Purpose Sustainability is understood as a complex and integrating area, involving the most diverse areas and fields of knowledge. Because of the innumerable socio-environmental challenges in the current scenario, a sustainable development that finds the necessary changes and advances for communities, industry and the various stakeholders involved is required. In this process of promoting sustainable development, universities stand out for being institutions capable of taking an analytical and questioning look at the directions of the society in which they are inserted and not just helping them to pursue them, serving as a model and living laboratory for the implementation of greener practices in cities. One of the actions that contributes to the consolidation process of a more sustainable university and the development of the green campus is the use of green marketing, understood as a set of all the practices that involve conventional marketing, focused on the search to reduce the negative impact or promote positive effects on the relationship between the institution and the environment. This paper aims, based on the balanced scorecard (BSC), to propose a strategic management tool as support for green marketing strategies, thus promoting, more quickly, the promotion of sustainable development in higher education institutions (HEIs). Design/methodology/approach Four universities were chosen, from the literature, in terms of best practices for sustainable development, where the main dimensions used by green marketing were mapped. Based on them, the BSC structure was adapted to enhance its strategies. Findings To achieve the objective of this work, this paper proposed an adaptation of the original BSC for better management of green marketing strategies for universities, based on four dimensions: community members, university members, product and strategy. Originality/value The main contribution of this paper is to propose a BSC as a strategic management system focused on the green marketing of universities to accelerate the promotion of sustainable development in HEIs.