Although the enlargement of socio-economic and political relations between various countries around the world has favored the identification of opportunities for innovation and commercial exchange -e.g., long-distance medical procedures through the use of tools such as the da Vinci Surgical System-, it has also created new risks and challenges, particularly for public health. This is the case of viruses, which now more than ever manage to spread rapidly, regardless the area they originate, thanks to the growing mobility of people. For example, it took about three months for the Wuhan coronavirus (China), also known as cóvid-19, to arrive in São Paulo (Brazil), even though the distance between the two cities is approximately 18,000 kilometers.

Furthermore, the possibility of a virus capable of annihilating a big part of the population -even when is unlikely to observe mortality figures such as those associated with the Spanish flu of 1918-, along with the difficulty in developing a vaccine on time, is something that can truly generate collective panic, depending in part on the handling and coverage of media. Hence the use of biological weapons is the future, present, and past of war industry, because of their power to generate death and terror. Even literature, sometimes with an apocalyptic mood, has referred to this reality (e.g., ^{Mendoza, 2017}).

Still, the appearance of a virus such as cóvid-19, by affecting the routines of people and bringing fears or feelings of anxiety, not only involves a risk to public health but for all human activity. As an example, the Mobile World Congress in Barcelona, which would be held at the end of February, or the Paris Book Fair, which would take place between March 20 and 23, were canceled with occasion of the epidemic (^{Muñoz & Pantaleoni, 2020}), with the consequent effects on regional economies. In general, many investment and consumption decisions can be affected by the fear of contagion of the virus which, added to the fact that China represents more than 15% of the world CDP (according to own calculations based on the World Bank figures for 2018), supposes a setback for the global economy.

Indeed, and for the Colombian context, the expansion of CÓVID-19 has been accompanied by a depreciation of the Colombian peso, a reduction in royalties for the exploitation of commodities (e.g., oil), and an increase in the prices of imported goods; all of which derives in an adjustment of economic growth projections downwards (^{Duarte, 2020}; ^{Portafolio, 2020}). This, in turn, and depending on the time required to control the spread of the virus, could also imply a decrease in tax collection.

In short, we live in an increasingly complex world, partly because of the growing interdependence between different dimensions of human life, so that what happens in any place, even if it is very distant, will sooner or later affect us all. However, the magnitude of the effect also depends on the response of governments and how prepared they are for the "unexpected."

Now, as for issue 76 of Innovar journal, we are proud to introduce ten articles and a review by academics from different parts of the world, which we hope will be of great interest to our readers. These contents have been organized into three already traditional sections, namely: Human Management, Accounting and Finance, and Management and Organizations, the first two with four contributions each, and the third with two.

Human Management section opens with a research paper titled "Organizational Climate and Job Satisfaction of Human Capital: Differentiated Factors in Public and Private Organizations," by Professor Norma Angélica Pedraza, Autonomous University of Tamaulipas, Mexico. The author applied a questionnaire to 155 employees in the State of Tamaulipas (Mexico) to finally work with 80 responses after carrying out a clearing process. The aim was to gather general information from individuals (e.g., age and gender) and of the characteristics of their work environment and level of intrinsic and extrinsic work satisfaction to analyze findings by means of structural equation modeling. The article states there are three organizational climate factors positively associated with job satisfaction, namely: identity, affection, and standards.

Professors Alma Leyva, Joel Espejel, and Judith Cavazos, prepared the next article within this section, titled "Human Capital Performance and its Effect on the Technological Innovation Capacity of SMES." This work used a similar methodology to that of the first contribution in the section, since 108 SMES managers from Hermosillo, Sonora (Mexico), were interviewed to collect data on the perception of employees and managers human capital performance, as well as on the innovation capacity of their companies, in order to study the relationship between these constructs through structural equations. Among the findings of this work, authors suggest that the administration of an SME should promote improvements in the performance of human capital if technological innovation capabilities are intended to be created.

The third work in this section is "Voice Picking: A Work Organization Method that Threatens Workers Subjectivity. The Case of a Food Retail Chain," written by Héctor Bermúdez, Professor at the Management Sciences School at Universidad de Antioquia (Medellín, Colombia). This case study examines the application of the voice picking work technique in a branch of a food retail chain in Quebec (Canada), based on participant observations and the application of non-structured interviews with 13 employees of the organization. Among research findings, it is concluded that asymmetry in authority and indoctrination based on short and direct references negatively affect the subjectivity of the employee, especially in those jobs considered as monotonous.

The last paper of this section is "Human Factor and Business Productivity: An Approach from the Analysis of Cross-Cutting Competencies," prepared by Francisco Hinojo, Inmaculada Aznar, and José María Romero. Their work identifies a set of competencies considered essential in promoting business productivity (although paying special attention to the human factor) after the application of the Delphi method to 15 experts in labor orientation, training, and human resource management in Granada (Spain). This research establishes that results orientation, and planning and organization, according to experts, are the most important competencies to improve productivity, while others, on the contrary, are not as relevant, as in the case of leadership.

This issue expands with our traditional section Accounting and Finance, which comprises four research works. The first is "Metrics for the Analysis of the Financial Statements of Companies of the Industrial Manufacturing Sector: Application in Cuenca, Ecuador," written by Professors Irene Gisel Buele Nugra, Fabián Leonardo Cuesta Astudillo, and Carlos Fernando Chillogalli Peña, Universidad Politécnica Salesiana (Ecuador). Their work is based on some concerns about relevant financial reasons for the Ecuadorian industrial sector. Therefore, authors make a diagnosis of the financial statements from the perspective of some financial reasons, determining the relationship with their auditing practice, which correlates reasons such as net profit margin, average inventory period, indebtedness, and non-current asset turnover. This article provides the reader with a context of the financial situation of the industrial manufacturing sector and its correlation between auditing practices and financial reasons. Its main contribution lies in the illustration of the organizational financial reality of the Ecuadorian industrial sector.

The next contribution to this issue is titled "Earnings Management: Evidence of Listed and Unlisted Companies in Europe," presented by Professors Tiago Gonçalves and Cristina Gaio, University of Lisbon (Portugal), and the professional Raquel Azevedo. This article contributes to the study of earnings management and conservatism in accounting and their relationship with the organizational features of listed or unlisted companies. Following a methodology based on the Jones model, with some adaptations, the authors confirm previous academic evidence on the positive correlation between the quality of the financial results and being a listed company. In addition, this work prompts future research studies that relate earnings management and the level of the organizational contribution with its fiscal implications, an absent topic in accounting literature, especially in Latin America.

The third paper in this section is "Comparability of Financial Information in Colombia after its Convergence with IFRS. The case of Property, Plant and Equipment in Listed Companies," developed by Professors Carlos Orlando Rico Bonilla, Luz Dary Montoya Ocampo, Blanca Myrian Franco Navarrete, and Miguel Ángel Laverde Sarmiento from Santo Tomás University, Bogotá (Colombia). This study examines the adoption of the International Financial Reporting Standards and the changes caused by this process in the short-term comparability of financial information of listed companies. The authors conclude that the disclosure of financial information in this regulatory framework is still limited, given the resistance of accounting practices to the regulatory change.

Professors Marcia Zanievicz Da Silva and Bianca Ceco, Universidade Regional de Blumenau, and Leandro Marques, UniSalle Lucas do Rio Verde, present the last contribution to this section, titled "Relationship between Management Accounting Artifacts and the Organizational Life Cycle of Companies within the Consumer Cyclical Sector." This work links organizational life cycles and managerial accounting artifacts in companies in the consumer cyclical sector. Using a correspondence analysis methodology, the authors point out how growing companies adopt modern management accounting artifacts, while mature companies prefer traditional ones. This work invites to reproduce the research experience in other contexts and sectors, so that the academic literature on the understanding of the relationship between managerial accounting and life cycle advances and presents a contextual discussion.

Within our last section for this issue, i.e. Management and Organizations, readers will find two research papers. The first of these studies is titled "Influence of the Use of Tools for Managing the Early Stage of Product Innovation Process," carried out by Jean Pierre Seclen Luna and Hellen López Valladares, Professors at Pontificia Universidad Católica del Perú. Based on a sample of 84 innovative Peruvian companies, these authors highlight the importance of performing an assessment on the innovation process during its first stages. Their research aims to demonstrate that the use of management support tools in the generation of ideas and the concept of the product (early stage) has a positive influence on product innovation. With this, the authors hope to fill a gap in the literature about the early stages of innovation processes.

"Adaptation to Military Higher Education: Academic Success Predictors" is the second paper in this section and the last in our current issue. António Palma Rosihna, University of Lisbon and Military University Institute, Lisbon (Portugal), and Hermes de Andrade Júnior, Catholic University (Spain), authors of this work, study whether the stressors of students at the Portuguese Military Academy influence their medium-term academic success. This work evaluates the variables associated with the behavior of the cadets during their first year at the Academy, and how the perception of self-efficacy over physical and psychological well-being variables regulate the possibilities of students to overcome adaptive difficulties proper of the military environment. According to the authors, this study is valuable for military organizations given the input offered for the selection and accompaniment processes of cadets.

Professor Olver Bolívar Quijano, University of Cauca (Colombia), participates in this issue with a critical review of the book "HAPPYCRACIA. Cómo la ciencia y la industria de la felicidad controlan nuestras vidas," authored by psychologist Edgar Cabanas Díaz and sociologist Eva Illouz. This review is based on the analysis of the trend to use happiness as a market medium and the way in which structural economic problems are downplayed by transferring responsibility to the mentality of the individual, forcing the latter in the search for means to be positive and happy; thus promoting a commercial industry. In this time of crisis, contrasting positivism is a contribution to lower tension, but it is interesting to explore other perspectives on the subject, as the text outlined above does.

We hope that this issue, as well as all previous ones, will keep the interest of our readers and contribute to the development of Management Sciences within our context. Finally, I would like to remark the effort of Innovar editorial team and the willingness of an extensive network of contributors, including authors, reviewers, and our editorial and scientific committees, since the excellence and recognition of this journal greatly depend on them.