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1 – 2 of 2This study aims to explore the concept of transformational entrepreneurship (TE), which is relevant in emerging economies such as Brazil with its elevated level of unemployment…
Abstract
Purpose
This study aims to explore the concept of transformational entrepreneurship (TE), which is relevant in emerging economies such as Brazil with its elevated level of unemployment, taxes and interest rates along with elevated levels of institutional voids, and how firms are including purpose as part of their goals and strategies.
Design/methodology/approach
The study is based on a multiple case study of six Afro-entrepreneurs, participants of a consulting project from Sebrae, the Brazilian Micro and Small Business Support Service, a private entity that promotes the competitiveness and sustainable development of micro and small business enterprises (Sebrae, 2022).
Findings
This work studied the transformational power of entrepreneurship and how six beauty salons led by black women have the ability to not only generate income but also contribute to social and cultural aspects.
Practical implications
This work demonstrates how TE has the potential to improve the lives of a population that has historically been marginalized and faces the lived consequences of socioeconomic discrimination.
Originality/value
This paper provides valuable contributions through a case study of transformational, ethnic and women’s entrepreneurship, not very explored in the literature.
Details
Keywords
Marie Elaine Gioiosa, Cathryn M. Meegan and Jill M. D'Aquila
Given the implementation of a new Certified Public Accountant (CPA) licensure exam and the CPA Evolution Model Curriculum, accounting educators must integrate more advanced skills…
Abstract
Purpose
Given the implementation of a new Certified Public Accountant (CPA) licensure exam and the CPA Evolution Model Curriculum, accounting educators must integrate more advanced skills in their coursework. We illustrate how a commonly-used project in accounting classes, which teaches technical accounting content, can address skills and competencies identified by the Pathways Commission and the American Institute of Certified Public Accountants (AICPA) and, as a result, enhance skills all business school graduates need in the workplace.
Design/methodology/approach
We incorporate a financial statement analysis research project under a group work format in three levels of financial accounting classes. Using both quantitative and qualitative analysis, we evaluate changes in student perceptions of skills and competencies important for business graduates.
Findings
We find students perceive improvement in critical thinking, problem-solving, the ability to work with other people, their understanding of the course material, and data analysis abilities after completion of the project. We also find statistically significant increases pre-to post-project in student perceptions of their knowledge, confidence, competence, and enthusiasm with respect to accounting material.
Originality/value
We provide an example of how educators can align a commonly-used project with the CPA Evolution Model Curriculum, yet still meet the needs of non-accounting majors and prepare all students for future business careers. Group work has been studied and similar financial statement analysis projects have been implemented in the classroom for years. We contribute by not only extending and updating this research, but also by re-evaluating a project to determine whether it meets the shifting needs of a rapidly changing profession. By doing so, we answer recent researchers’ call for research in higher education that addresses employability and workplace skills.
Details