R. Helen Samujh and Siham El‐Kafafi
Purpose: To ascertain small business (SB) managers’ perspectives on their educational and support needs for their managerial tool box. Design/Methodology/Approach: Semi‐structured…
Abstract
Purpose: To ascertain small business (SB) managers’ perspectives on their educational and support needs for their managerial tool box. Design/Methodology/Approach: Semi‐structured face‐to‐face interviews were conducted in New Zealand, with 19 SB managers to ascertain their perspectives about business learning opportunities. Data analysis was conducted using thematic analysis. Findings: Four skills for small business learning were identified: basic (day‐to‐day management skills), coping (time management and priority setting skills), psychological (emotional/social skills) and networking skills. Value of the paper: A model with three phases and three parallel streams of learning was developed that has potential to enhance survival rates of SBs. Further, the psychological aspects of being a SB manager are highlighted. Research limitations/implications: Feelings and emotions may be more significant than capabilities. Practical implications: The pedagogic practices should be accepting, affirming and confirming, to provide social/emotional and psychological support to SB managers.
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The purpose of this paper is to establish the role of micro‐businesses in providing a sustainable business and community environment, and to share the perceptions of…
Abstract
Purpose
The purpose of this paper is to establish the role of micro‐businesses in providing a sustainable business and community environment, and to share the perceptions of micro‐business operators about the support they need to survive and be successful.
Design/methodology/approach
An examination of literature regarding survival and available support for small businesses is followed by results from a New Zealand‐based empirical study of micro‐business operators.
Findings
Micro‐businesses are the dominant form of business organisation and have an important role in maintaining a stable and sustainable global environment. Although such businesses owners tend not to have a formal education in business or engage with external support agencies, they need support from community‐based networks. These networks could reduce the sense of isolation, whilst at the same time providing an opportunity for sharing experiences, in particular about problems encountered.
Research limitations/implications
Implications for other jurisdictions may be limited as micro‐business operators in New Zealand are relatively highly educated and the sample numbers are small (19 in‐depth interviews and 91 questionnaire respondents).
Practical implications
There is a need for psychological support for micro‐business operators. Actions taken to increase their probability of survival and success are likely to enhance their interest in other aspects of the environment.
Originality/value
This paper helps to fill a gap in the small business literature on the behaviour and perceptions of micro‐business operators. The paper presents original research on the psychological aspects that impinge on the business activities through surveys of micro‐business operators.
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The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions…
Abstract
The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. From the extensive structured review of literature from 106 articles, 23 related articles were analysed. The SCOPUS database tool was used to search the articles. Over the last three decades (188–2018), a total of 23 articles were published from 18 journals. Four journals contribute to 39% articles including Advances in Accounting (2), Critical Perspectives on Accounting (2), European Research Studies Journal (2), and International Journal of Accounting (3). In total, 22% of the articles had no citations. Most of the articles used Hofstede’s theory of culture and utilised quantitative data analysis. Interestingly, 48% of the articles did not apply any theory. The study calls for future research on comparative and regional and other theories to inform the policymakers on cultural implication on global IFRS implementation.