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Mango seed, an agricultural food (agri-food) waste obtained during mango processing is generally discarded and causes environmental stress. In the present study, mango kernel was processed into flour and incorporated into macaron formulation. This study aimed to investigate the antioxidant potential, physicochemical properties, and sensory qualities of macaron after substitution of almond flour (AF) with 0% (control, MC-0), 20% (MC-20), 40% (MC-40), 60% (MC-60), 80% (MC-80) and 100% (MC-100) (w/w) of mango kernel flour (MKF).

Sensory evaluation was conducted using a nine-point hedonic scale (n = 90 young adults) to evaluate the acceptance towards MC-0 (control), MC-20, MC-40, MC-60, MC-80 and MC-100 macaron shells (without mango-flavoured ganache). The most preferred formulated and control macarons were subjected to proximate analyses according to the methods of Association of Official Analytical Chemists for moisture, ash, and protein, and American Oil Chemists' Society for fat. Carbohydrate content was estimated by difference. Physical analyses such as colour, pH and water activity (a_w) were performed using various instrumental techniques. Antioxidant activity of all macaron shell formulations was accessed using 2,2-diphenyl-1-picrylhydrazyl radical scavenging activity (DPPH-RSA). Sensory evaluation was repeated using a five-point hedonic scale to determine the acceptance of the most preferred macaron (with mango-flavoured ganache) among consumer panels of all age groups (n = 80).

The first sensory acceptance test revealed that macaron shell with 40% MKF substitution (MC-40) was the most preferred formulation among young adults aged 18–35 years old. Moisture and ash contents between MC-0 and MC-40 were found to be similar (p > 0.05), while significant differences (p < 0.05) were observed for the fat and protein contents. Antioxidant activity increased proportionally with increasing MKF substitution and exhibited significant improvement (p < 0.05) in MC-40. Approximately 93% of the panellists expressed their liking towards MC-40 in the second sensory acceptance test. Overall, this study demonstrated that 40% MKF substitution in macaron improved its antioxidant performance without compromising consumers' acceptance.

This innovative research features the incorporation of MKF in the development of an economical and healthier macaron. The results constitute industrial relevant findings pertaining to its application feasibility and nutritional properties. This research has contributed knowledge to the existing literature as well as benefitted food manufacturers to develop value-added products that could meet the needs and expectations of interested parties, including consumers, governmental organisations, health-cautious advocates and healthcare providers.

This paper aims to investigate how awareness influences the adoption of positive selection (PS) technology among smallholder yam farmers in West Africa. PS has the potential of increasing yield and reducing disease incidence and severity in yam production.

This paper applies the average treatment effect (ATE) methodology to estimate the rates of awareness and adoption of the PS technology and associated factors using data from 678 smallholder seed yam farmers in Ghana and Nigeria.

The results indicate that the actual adoption rates of PS technology are 58 and 55%, while the potential adoption rates are estimated at 89.5 and 79.3% for Ghana and Nigeria, respectively, if the PS technology was fully disseminated. This leads to adoption gaps of 31.7 and 24.8%, respectively, for Ghana and Nigeria stemming from incomplete awareness of the PS among the population of yam growing farmers. The PS adoption is high among the educated young farmers who are members of farmer based organizations and participate in demonstrations.

Promotional efforts for enhancing awareness and adoption of PS should target educated youth willing to participate in field demonstrations and should focus on scaling up of PS technology to ensure quality farmer saved seed yams and enhance yam productivity in West Africa.

The introduction of PS in seed yam production is quite recent also its introduction to seed yam farmers in West Africa. Subsequently, a better understanding of what the adoption status would be should everyone in the population of yam farmers are aware of PS is vital for policy, research and development.

The main purpose of this study is to assess the impact of small-scale irrigation on the total income of small farm households. Additionally, it aims to identify the factors influencing the total income of households who have adopted small-scale irrigation methods.

The study utilized cross-sectional data sourced directly from primary channels. Primary data collection was facilitated through the administration of semi-structured questionnaires and conducting in-depth interviews. Both propensity score matching (PSM) and an ordinary least squares (OLS) model were employed to assess the impact of small-scale irrigation on total income and to identify factors affecting the effectiveness of SSI. In order to ensure that the PSM model’s findings were consistent, we used instrumental variables (IV) estimation, which was conducted using two stages least squares (2SLS) regression.

The study findings reveal that small-scale irrigation adopters earn, on average, 12,947.32 Birr more than non-adopters. The PSM model reveals that households engaged in small-scale irrigation experience a significant increase in total income compared to non-irrigating households. The study underscores the need to address key factors influencing the treatment effect on household income, including distance to farm training centers, proximity to water sources, access to transportation, availability of family labor and frequency of extension contact.

This paper only examines the effect of small-scale irrigation on small farm households’ total income. This study encourages future studies to investigate the effects of small-scale irrigation on small farm household food security, total spending, poverty reduction, welfare and net earnings in the study area.

Most studies only analyze how small-scale irrigation affects the total income of small-scale farm households. This study fills a knowledge gap by identifying the key elements that influence the extent of the impact on user households.

Reviews research on marketing attitudes, strategies and effectiveness of marketing tools in accounting firms in the USA, UK, Hong Kong and Australia, and compares the findings with a recent multiple case study of Australian accounting firms. The Australian study analysed firms′ use/non‐use of marketing plans, image development strategies and image perception, network/ referral strategies, promotional and client acquisition practices, and strategies for building and maintaining client confidence. The study identified some consistencies and differences in marketing strategies between small and medium firms, and within the small and medium firm groups. The finding that none of the firms in the study used systematic measures of marketing effectiveness was consistent with the majority of international studies examined. Synthesizes the research findings in relation to strategic services marketing, quality service management, and assessing marketing effectiveness, and raises future research methodological considerations.

Analyses studies on the marketing practices of Australian, UK and Hong Kong public accountants and reviews the standards of professional conduct in each of the countries. Classifies the methods used for marketing these services and associates them with the prevailing accounting ethical codes, thus providing a means of identifying similarities and differences in marketing services arising from those ethical codes. States that these methods also provide a basis for inter‐country comparison. Concludes that professional ethical standards have an impact on marketing strategies and this is not reflected clearly in the literature on the marketing of services.

The study investigated the contributions of household farming in palliating the economic effect of COVID-19 during the lockdown period. The study was questionnaire-based involving 510 participants randomly drawn from 17 Local Government Areas in Enugu State. Data were collected on demographic data, household expenditure, farm plots size, crops cultivated, sufficiency and extent farm produce contributed to palliating the effect of COVID-19 shocks. Data analysis used descriptive statistics, PCA and ANOVA. 89% households were fully involved in farming during the lockdown which positively impacted on household economy and especially SDGs 2 and 12. The lockdown improved household food production and pushed towards a positive behavioral change towards food security. 85% households indicated interest in expanding their farm size after the pandemic. Land and capital unavailability were significant barriers to taking farming as a major occupation. Several policy options were proposed to improve food production at household levels to mitigate the impact of COVID-19 crisis on food security.

In this paper, grounded theory is investigated and applied to research on electronic commerce in order to demonstrate its use and potential limitations in accounting research. Grounded theory enables relevant theoretical concepts to emerge from the data and, in this way, leads to discovery. In treating ‘all as data’, grounded theory uses a pragmatic approach, combining qualitative and quantitative data and datagathering methods to encourage a rich understanding of the situation. This enables the generation of theory rather than the confirmation of existing theory. To illustrate this process, this paper demonstrates the emergence, with the use of grounded theory, of a definition for electronic commerce.

Understanding diversity amongst potential beneficiaries of land redistribution is of critical importance for both design and planning of successful land reform interventions. This study seeks to add to the existing literature on farming types, with specific emphasis on understanding diversity within a sub-group of commercially oriented or emerging smallholders.

Using a multivariate statistical analysis – principal component and cluster analyses applied to a sample of 442 commercially-oriented smallholders – five distinct clusters of emerging farmers are identified, using variables related to farmers' characteristics, income and expenditure and farm production indicators and willingness to participate in land redistribution. The five clusters are discussed in light of a predefined selection criteria that is based on the current policies and scholarly thinking.

The results suggest that there are distinct differences in farming types, and each identified cluster of farmers requires tailored support for the effective implementation of land reform. The identified homogenous sub-groups of smallholders, allows us to understand which farmers could be a better target for a successful land redistribution policy.

Most of the existing typology studies in South Africa tend to focus on general smallholders and in the Eastern Cape province; this study extends the literature by focussing on specific prime beneficiaries of land reform in three provinces. This study uses a more detailed dataset than the Statistics general and agricultural household surveys.

This study aims to examine determinants of farmers’ use of climate-smart agricultural practices, specifically improved crop varieties, intercropping, improved livestock breeds and rainwater harvesting in Wadla district, northeast Ethiopia.

A cross-sectional household survey was used. A structured interview schedule for respondent households and checklists for key informants and focus group discussants were used. This study used both descriptive statistics and a multivariate probit econometric model to analyze the collected data. The model was used to compute factors influencing the use of climate-smart agricultural practices in the study area.

The results revealed that households adopted selected practices. The likelihood of farmers’ decisions to use improved crop varieties, intercropping, improved livestock breeds and rainwater harvesting was 85%, 52%, 69% and 59%, respectively. The joint probability of using these climate-smart agricultural practices was 23.7%. The model results confirmed that sex, level of education, livestock holding, access to credit, farm distance, market distance and training were significant factors that affected the use of climate-smart agricultural practices in the study area.

The present study used the most selected locally practiced interventions for climate-smart agriculture.

The purpose of this paper is to evaluate the effectiveness of one of accounting practitioners' most widely‐used client relations techniques. By evaluating the effectiveness of the newsletters that accountants provide to small business managers, the paper critically assesses their role in contributing to accountants' overall strategy for developing relations with their substantial small business manager client base.

Semi‐structured interviews were conducted with ten accountants who have provided newsletters to small business clients. The interviews were motivated by the results of a questionnaire administered to a sample of small business managers. The interview findings offer valuable insights into accountants' rationale for providing newsletters to their small business clients and accountants' assessment of the effectiveness of newsletters as a client relations technique. Analysis of the findings is informed by media richness theory.

The findings indicate that, despite their apparent popularity amongst professional accounting firms, newsletters are an ineffective method for developing relations with accountants' small business manager clients. The effectiveness of accountants' newsletters is diminished by the generic impersonal nature of the newsletter content that managers of small firms cannot relate to their own circumstances and by newsletters' technical accounting and tax content that small business managers have difficulty understanding.

The paper contributes to redressing a gap in research regarding the effectiveness of newsletters in accountants' relations with the economically significant small business sector, while better informing practitioners' development of their advisory relationship with small business managers. Rapidly emerging social media alternatives to the widespread practice of distributing newsletters to facilitate relations with small business clients are introduced as an emergent phenomenon.