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Article
Publication date: 12 December 2023

Samuel Dawa and Jonathan Marks

This paper aims to explain the occurrence of sustainable entrepreneurship in the underresearched sub-Saharan Africa context and to improve the understanding of how effectuation…

Abstract

Purpose

This paper aims to explain the occurrence of sustainable entrepreneurship in the underresearched sub-Saharan Africa context and to improve the understanding of how effectuation manifests in this context.

Design/methodology/approach

This study uses a qualitative research approach based on multiple case studies. Responses were sourced from owners, employees, suppliers, the community and customers of sustainable entrepreneurial firms. Data collection methods included in-depth interviews, document reviews and observations. The Gioia analytical approach was used.

Findings

Overall, the authors find the concept of effectuation to be well-suited to capturing the processes through which individuals with limited means seek to engage in sustainable entrepreneurship. The authors also identify three pervasive practices that are key to understanding effectuation in the developing country context: complementation of indigenous knowledge with modern science, compassion and pluriactivity.

Practical implications

This study underscores the importance of co-creation, diversification of revenue sources and the role of emotional awareness and interpersonal skills in entrepreneurial endeavors.

Originality/value

This study, therefore, contributes new knowledge about the mechanisms through which entrepreneurs faced with resource constraints use control as opposed to prediction strategies to exploit sustainable entrepreneurship opportunities. In so doing, this study contributes to entrepreneurship theory by proposing the integration of cognitive and affective dimensions in realizing sustainable entrepreneurship goals.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 6
Type: Research Article
ISSN: 2053-4604

Keywords

Book part
Publication date: 30 May 2024

Steven M. Mintz

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an…

Abstract

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Keywords

Book part
Publication date: 22 November 2024

Dhamodharan M and Sunaina K

‘Poverty is well-being deprivation’, declares the World Bank. There is no clear, widely accepted definition of well-being, although the World Bank provides some clues, ‘to be…

Abstract

‘Poverty is well-being deprivation’, declares the World Bank. There is no clear, widely accepted definition of well-being, although the World Bank provides some clues, ‘to be impoverished would be to be starving, to lack shelter, to be unwell and uncared for, and to be illiterate and untutored’. Poor people are subject to uncontrollable situations and denied voice and influence. Psychological empowerment (PE) and gender equality are among the emphasised areas which need to be catered. ‘Psychological’ empowerment, abbreviated as ‘PE’, denotes empowerment at the specific intensity of analysis. It is a multidimensional concept derived from the integration of various dimensions determined by three realms: (a) personality, which includes self-attribution and internal locus of control, (b) cognitive, that contains self-efficacy perception, (c) motivational, which describes the interest in participating in the activity and control of the factors involved. PE shows that people believe their actions are manageable and controlled, that they are transitioning from a condition of learned helplessness to a state of logical hope and optimism. Gender equality is the equivalent involvement of males and females in utter facets of a lifetime. Women's civil rights activities affiliated with the rights movements worked to establish gender equality in place of an essential human right. In many nations, indicators such as the gender-linked development indicators, the gender break index and the gender fairness index provide measurements of complete gender equivalence.

This chapter discusses the positive impact of PE and gender equality on human well-being based on evidence.

Details

Understanding the Multi-Dimensional Nature of Poverty
Type: Book
ISBN: 978-1-83753-293-3

Keywords

Book part
Publication date: 28 June 2024

Gwendolyn Cartledge

Education is essential, reading is fundamental, and education is freedom. These are not just hollow clichés, but truisms, probably more so today than ever. Education is freedom…

Abstract

Education is essential, reading is fundamental, and education is freedom. These are not just hollow clichés, but truisms, probably more so today than ever. Education is freedom, in author's opinion, genuinely reflects the lives of Blacks in this society. The author believes there is no more noble profession than being a dedicated educator but given its current relatively modest status, lives such as Douglass' can emphasize to present and future educators how important their dedication is to the liberation of our youth, particularly youth who are subjugated and possibly experience special needs. The structural obstructions in this society are very real, but the author found the greatest obstacles were psychological, e.g., learning to reject the stereotypes and to pursue her goals, despite the subtle as well as explicit efforts to sabotage. The author shares her early development, which helped shape some personal strategies especially helpful for remaining on course. The author learned the important role of love and passion to enhance her work. The author learned to minimize the negativity, to recruit assistance as needed, to enjoy her students, and to grasp opportunities that presented itself. The author also learned to seek and appreciate the many valuable sources of goodness. Most of the author's battles were within rather than against perceived adversaries, but author did learn to take a stand when external forces appeared to jeopardize the essence of her educational purpose and the constituency, the author was most committed to serve.

Article
Publication date: 13 July 2023

S.R. Toliver

The purpose of this paper is to further theorize BlackCrit to include a deeper focus on the framing idea of Black liberatory fantasy via Afrofuturism.

Abstract

Purpose

The purpose of this paper is to further theorize BlackCrit to include a deeper focus on the framing idea of Black liberatory fantasy via Afrofuturism.

Design/methodology/approach

To develop the theoretical connections, the author revisits their previous scholarship on Black girls’ Afrofuturist storytelling practices to elucidate how the girls used their speculative narratives to critique the antiblackness present in their schools and the world at large and to create future worlds in which they have the power to create the world anew.

Findings

This paper discusses the relationship between BlackCrit and Afrofuturism by considering three interrelated ideas: how Afrofuturism acknowledges the antiblackness embedded in the USA; how BlackCrit makes space for liberatory Black futures and otherwise worlds; and how each theoretical idea inherently complements the other.

Originality/value

This paper creatively uses a hip hop album as a foundation for the portrayal of the intricate connections between Black pasts, presents and futures. As a conceptual paper, it pushes educators and researchers to consider the call and response between antiblackness and Black futurity.

Details

Journal for Multicultural Education, vol. 18 no. 3
Type: Research Article
ISSN: 2053-535X

Keywords

Article
Publication date: 1 March 2023

Farouq Sammour, Heba Alkailani, Ghaleb J. Sweis, Rateb J. Sweis, Wasan Maaitah and Abdulla Alashkar

Demand forecasts are a key component of planning efforts and are crucial for managing core operations. This study aims to evaluate the use of several machine learning (ML…

Abstract

Purpose

Demand forecasts are a key component of planning efforts and are crucial for managing core operations. This study aims to evaluate the use of several machine learning (ML) algorithms to forecast demand for residential construction in Jordan.

Design/methodology/approach

The identification and selection of variables and ML algorithms that are related to the demand for residential construction are indicated using a literature review. Feature selection was done by using a stepwise backward elimination. The developed algorithm’s accuracy has been demonstrated by comparing the ML predictions with real residual values and compared based on the coefficient of determination.

Findings

Nine economic indicators were selected to develop the demand models. Elastic-Net showed the highest accuracy of (0.838) versus artificial neural networkwith an accuracy of (0.727), followed by Eureqa with an accuracy of (0.715) and the Extra Trees with an accuracy of (0.703). According to the results of the best-performing model forecast, Jordan’s 2023 first-quarter demand for residential construction is anticipated to rise by 11.5% from the same quarter of the year 2022.

Originality/value

The results of this study extend to the existing body of knowledge through the identification of the most influential variables in the Jordanian residential construction industry. In addition, the models developed will enable users in the fields of construction engineering to make reliable demand forecasts while also assisting in effective financial decision-making.

Details

Construction Innovation , vol. 24 no. 5
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 21 May 2024

İbrahim Çolak

This research sought to document the volume, development trend and geographical distribution of the research on teacher autonomy, identify high-impact journals, authors and…

183

Abstract

Purpose

This research sought to document the volume, development trend and geographical distribution of the research on teacher autonomy, identify high-impact journals, authors and documents and reveal the intellectual structure of the field.

Design/methodology/approach

This paper analyzed the articles published on the related subject in the Web of Science (WoS) and/or Scopus. Based on certain exclusion criteria, analyses were conducted on a total of 259 articles. The data were then subjected to descriptive analyses and bibliometric analyses.

Findings

The review found that the teacher autonomy knowledge base has grown dramatically since 2004. In the co-citation analysis, it was determined that four clusters focused on the themes of professionalism and professional development, leadership and self-efficacy, autonomy in language teaching and learning and self-determination theory. According to the co-word analysis in this review, the most co-occurring keywords were revealed to be “teacher autonomy,” “autonomy,” “teachers,” “teacher professionalism” and “professional development.”

Originality/value

Despite increasing numbers of systematic reviews focusing on educational administration and leadership, this paper represents the first bibliometric review conducted to reveal the development of research on teacher autonomy using both the WoS and Scopus databases. Teacher autonomy can be regarded as an emerging field of study backed up by a theoretical background. Although there are some distinct prominent scholars in the research area, autonomy research still needs more scholars to specialize in the field.

Details

International Journal of Educational Management, vol. 38 no. 5
Type: Research Article
ISSN: 0951-354X

Keywords

Open Access
Article
Publication date: 29 February 2024

Frank Nana Kweku Otoo

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management…

12448

Abstract

Purpose

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on the organizational performance of small- and medium-scale enterprises.

Design/methodology/approach

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

Findings

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

Research limitations/implications

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

Practical implications

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in developing well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability, and financial competencies.

Originality/value

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

Details

Vilakshan - XIMB Journal of Management, vol. 21 no. 2
Type: Research Article
ISSN: 0973-1954

Keywords

Article
Publication date: 9 October 2024

Grace Akullo, Elisa Aracil, Samuel Mwaura and Carolyn McMillan

We seek to understand how informal entrepreneurship education and training (EET) processes support marginalised women in challenging institutional contexts into gainful…

Abstract

Purpose

We seek to understand how informal entrepreneurship education and training (EET) processes support marginalised women in challenging institutional contexts into gainful participation in entrepreneurial activities, facilitating empowerment and emancipation.

Design/methodology/approach

The study employs an inductive qualitative approach drawing on in-depth individual interviews, a focus group and observation of how female informal EET educators facilitate hands-on EET to marginalised female entrepreneurs in Uganda.

Findings

We specify a range of novel complementary practices that informal EET educators undertake during the main instructional EET stage and present the wraparound purposive work, both pre-and-post the instructional stage, they enact to support female empowerment processes for their disadvantaged learners. We then propose a grounded model capturing practices enacted by EET practitioners that illuminates ways in which informal EET can contribute to processes of empowerment and emancipation.

Originality/value

Our contributions are twofold. First, we conceptualise EET educators as institutional entrepreneurs undertaking institutional work beyond core teaching. Second, we specify a range of novel complementary practices they undertake before, during and after the conventional instructional part. This illuminates how EET can contribute to processes of empowerment and emancipation. Drawing on data from a unique institutional context, we illuminate novel practices enacted by informal EET educators thereby extending both the pedagogy and the realm of entrepreneurship education with implications for grander empowerment and emancipatory outcomes beyond the development of entrepreneurial competencies.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Open Access
Article
Publication date: 13 November 2024

Eric V.C. Batalla

This paper provides evidence from the Philippines that strong presidents (termed here as hyper-presidents) have failed to address systemic corruption despite their anti-corruption…

Abstract

Purpose

This paper provides evidence from the Philippines that strong presidents (termed here as hyper-presidents) have failed to address systemic corruption despite their anti-corruption rhetoric and promises.

Design/methodology/approach

The paper uses a case study methodology to review how “strong presidents” have dealt with the problem of corruption in the Philippines and to examine their handling of grand corruption scandals. Data were collected from court decisions, congressional reports, news reports, journal articles, and other academic publications.

Findings

The paper has two major findings. First, none of the strong presidents were able to build the social and political foundations for anti-corruption reform. Second, in dealing with corruption scandals, the strong presidents observed selective persecution and particularistic concealment (cover-ups) instead of allowing the rule of law to prevail. These findings dismiss the idea of the sufficiency of strong presidents, some of whom project the possession of the political will necessary to combat corruption in the country.

Originality/value

While the need for strong leaders has been emphasized in the anti-corruption literature, this paper argues that such leaders do not necessarily add to the political commitment needed to fight systemic corruption or even lay the political, institutional, and social foundations for reform. Strong presidents in the weak Philippine state are powerless against the institutions and culture that encourage and tolerate grand corruption.

Details

Public Administration and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1727-2645

Keywords

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