scholarly journals The definition of entrepreneurship: is it less complex than we think?

2021 ◽  
Vol 27 (9) ◽  
pp. 26-47
Author(s):  
Sam Prince ◽  
Stephen Chapman ◽  
Peter Cassey
Keyword(s):  
Design Methodology ◽  
Theory Development ◽  
Opportunity Recognition ◽  
Research Quality ◽  
Content Type ◽  
Business Organisation ◽  
New Perspective ◽  
Definition Of ◽  
Development And Validation ◽  
Research Domain

PurposeThe paper introduces a new conceptualisation of entrepreneurship that promotes a broader perspective of the phenomenon. The purpose of the paper is to re-conceptualise the act of entrepreneurship so as to reduce it to the fundamental behaviours and processes.Design/methodology/approachThe paper sets out the motivations for and challenges in establishing a broader definition of entrepreneurship. Following this, current approaches to defining entrepreneurship are reviewed. In light of these, a definition of entrepreneurship is offered that captures a new perspective in understanding entrepreneurship. A critique of the offered definition is offered with regards to promoting theory development, empirical research, quality predictions and a distinctive research domain.FindingsThe authors argue that a definition of entrepreneurship that is focussed on the development and validation of ideas provides a thought-provoking re-conceptualisation of entrepreneurship. Extant perspectives on entrepreneurship as business/organisation creation, uncertainty, innovation, value creation and opportunity recognition/creation are drawn on to demonstrate the applicability of the definition.Originality/valueThe pursuit for an encompassing definition of entrepreneurship has been both extensive and earnest, which has inadvertently resulted in a sizable pool of definitions. The authors offer a re-conceptualisation of entrepreneurship with the intent to provide a broad yet coherent definition that encompasses all acts of entrepreneurship. A benefit of this conceptualisation is the establishment of the endpoint of the entrepreneurship process that delineates it from the domain of management.

The transformation of the organization’s intellectual capital: from resource to capital

2016 ◽  
Vol 17 (4) ◽  
pp. 610-631 ◽  
Author(s):  
Oksana Lentjušenkova ◽  
Inga Lapina
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Scientific Literature ◽  
Organizational Level ◽  
Effective Management ◽  
Structural Components ◽  
Content Type ◽  
New Perspective ◽  
Definition Of

Purpose Over the last three decades, the role of intellectual capital (IC) in ensuring an organization’s competitiveness has increased significantly. The purpose of this paper is to analyse and evaluate the evolution of the concept of (IC) by showing its transformation from resource to capital, while offering a new perspective on the structure of (IC). Design/methodology/approach The formation and development of (IC) is studied on the basis of literature review, logical and comparative analysis. The new structural components of (IC) are defined upon studying the relationships of the relevant concepts and the content of the concept at organizational level today. Findings In the scientific literature, (IC) is mainly viewed as a resource or set of resources an organization uses for creation of competitive advantage and value. Using the information gathered about different views on (IC), this study shows the development of the sources of the organization’s competitiveness: from resource to (IC). Research limitations/implications This study offers the authors’ view on the nature of the concept of (IC) showing (IC) as a business asset. The analysis of the concept is focused at organizational level. Originality/value The study explains the differences between the interrelated concepts: knowledge, competence, performance and (IC). The authors offer an improved definition of (IC) by showing the evolution of its content and offer their own approach to the structure of (IC) that might facilitate tracking this asset in the organization’s accounts and promote effective management of the asset.

The operational efficiency of passenger aircraft

2006 ◽  
Vol 78 (1) ◽  
pp. 32-38 ◽  
Author(s):  
Donald McLean
Keyword(s):  
Design Methodology ◽  
Operational Efficiency ◽  
Civil Aviation ◽  
Content Type ◽  
Transport Economics ◽  
Load Factors ◽  
Consistent Assessment ◽  
Definition Of ◽  
Passenger Aircraft ◽  
Practical Implications

PurposeTo provide for the use of airlines and other civil aviation organizations a practical definition of operational efficiency and to show how it can be determined.Design/methodology/approachA brief account of air transport economics is used to demonstrate how bom load factors and aircraft utilization need to be considered in assessing operational efficiency. Then other efficiencies are treated briefly before an example is given of how the better of two fictitious aircraft can be chosen for a particular route. A second example involving the calculation of the operational efficiency achieved by an imaginary airline is also given to show that the typical value is lower than might be expected, particularly in view of the relatively high load factors involved.FindingsProvides performance values and economic figures which are typical of current airline operations.Practical implicationsUse of the proposed definition will allow the consistent assessment of the economic performance of airlines.Originality/valueAt present there is no definition of operational efficiency in general use although it is greatly needed by airlines. The definition proposed in this paper is practical and easy to use.

A model for the elaboration of fair divisional projects in inheritance disputes

2018 ◽  
Vol 36 (2) ◽  
pp. 186-202
Author(s):  
Francesco Tajani ◽  
Pierluigi Morano
Keyword(s):  
Design Methodology ◽  
Market Value ◽  
Content Type ◽  
Mathematical Formulas ◽  
Mathematical Algorithms ◽  
Complex Inheritance ◽  
Fundamental Value ◽  
Definition Of ◽  
Calculation Software ◽  
Legal Right

Purpose The purpose of this paper is to develop a method to support the definition of efficient and fair divisional projects in particularly complex cases concerning inheritance disputes. Design/methodology/approach First, the approach involves an appraisal of the market value of the assets, along with an analysis of the respective conditions of concrete divisibility; then, two mathematical models have been developed for the assignment of the assets to the subjects involved in the divisional projects. The logic underlying of both models has been translated into mathematical algorithms that allow for the minimization of the monetary compensations resulting from the differences between the legal right shares and the actual portions to be attributed to them. Findings Both models have been developed through mathematical formulas that can be easily implemented by using an appropriate calculation software. They can be used in particularly complex inheritance divisions, in which the deceased’s assets are numerous and there are several heirs with similar or different legal right shares. Originality/value The methodology is useful in the disputes that could arise in hereditary successions. The fundamental value is that the models could support the definition of the best solution in particularly complex situations, characterized by a large number of assets to be assigned and/or the existence of “preferential” constraints for the assignment of the assets.

Accounting without accounting

2014 ◽  
Vol 27 (3) ◽  
pp. 426-464 ◽  
Author(s):  
Fábio Frezatti ◽  
David B. Carter ◽  
Marcelo F.G. Barroso
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Management Accounting ◽  
Business Management ◽  
Accounting Information ◽  
Effective Management ◽  
Accounting Information System ◽  
Content Type ◽  
New Perspective

Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

scholarly journals Gendering expert work and ideal candidacy in Finnish and Estonian job advertisements

2018 ◽  
Vol 33 (7) ◽  
pp. 544-560 ◽  
Author(s):  
Jatta Jännäri ◽  
Seppo Poutanen ◽  
Anne Kovalainen
Keyword(s):  
Design Methodology ◽  
Doing Gender ◽  
Content Type ◽  
Market Structures ◽  
Job Advertisements ◽  
Management Literature ◽  
Global Construction ◽  
Managerial Positions ◽  
Definition Of ◽  
The Ideal

Purpose This paper aims to analyse the ways the textual materials of job advertisements do the gendering for prospective expert positions and create a space for ambiquity/non-ambiquity in the gender labelling of this expertise. Expert positions are almost always openly announced and are important to organizations because they often lead to higher managerial positions. By gendering the prospective positions, the job advertisements bring forth repertoires strengthening the gendering of work and gendered expert employee positions. Design/methodology/approach This study draws on qualitative textual and visual data of open job advertisements for expert positions. The materials of the study are gathered from open job advertisements in two countries, i.e. Finland and Estonia with rather similar labour market structures in relation to gender positions but differing as regards their gender equality. Findings The analyses show that the gendering of expert work takes place in the job advertisements by rendering subtly gendered articulations, yet allowing for interpretative repertoires appear. The analysis reveals some differences in the formulations of the advertisements for expert jobs in the two countries. It also shows that in general the requirements for an ideal expert candidate are coated with superlatives that are gendered in rather stereotypical ways, and that the ideal candidates for highly expert jobs are extremely flexible and follows the ideal of an adaptable and plastic employee, willing to work their utmost. This paper contributes to the “doing gender” literature by adding an analysis of the textual gendering of ideal candidates for positions of expertise. Research limitations/implications The research materials do not expose all the issues pertinent to questions of the ideal gendered candidate. For instance, questions of ethnicity in relation to the definition of the ideal candidate cannot be studied with the data used for this study. Being an exploratory study, the results do not aim for generalizable results concerning job advertisements for expert positions. Originality/value This paper contributes to the “doing gender” and “gendering” literature by addressing the question of how and in what ways gender is defined and done for an expert positions prior the candidates are chosen to those jobs. It also offers new insights into the global construction of gendered expert jobs advertisements by addressing the topic with data from two countries. It further contributes to understanding the gendered shaping of expertise in the management literature.

Diverging incentives for reforming China’s restrictions on digital innovations

2017 ◽  
Vol 10 (3) ◽  
pp. 259-280 ◽  
Author(s):  
Martina Francesca Ferracane ◽  
Hosuk Lee-Makiyama
Keyword(s):  
National Security ◽  
Industrial Policy ◽  
Design Methodology ◽  
Negative Impact ◽  
Public Order ◽  
Content Type ◽  
State Owned Enterprise ◽  
Policy Objectives ◽  
New Perspective

Purpose This paper aims to investigate China’s policy on digital trade with the objective to highlight the rationales behind such policy. Design/methodology/approach China’s policy on digital trade is assessed by analysing the main regulations imposed in the country in the period from 1985 to 2016 that have an impact on digital trade. Findings It was found that there are more than 70 measures imposed today that have a negative impact on digital trade. The measures are diverse and can be justified with several policy objectives, namely, industrial policy, public order and national security, and these support China’s fiscal and state-owned enterprise structure. Originality/value This paper analyses China’s policy on digital trade from a new perspective and provides insights on the rationales behind this policy.

A critical examination of the regulation of Ponzi scheme in Mauritius

2018 ◽  
Vol 60 (6) ◽  
pp. 1393-1400
Author(s):  
Valerie Uppiah
Keyword(s):  
Research Method ◽  
Design Methodology ◽  
Legal Framework ◽  
Critical Examination ◽  
Financial Crime ◽  
Modus Operandi ◽  
Content Type ◽  
Ponzi Scheme ◽  
Definition Of ◽  
Legal Mechanism

Purpose The purpose of this paper is to analyse the regulation of the financial crime of Ponzi scheme in Mauritius. Contrary to money laundering which has a legal framework to combat it, for Ponzi scheme, there is no specific legal mechanism to combat this particular financial crime. Therefore, the aim of the paper is to provide for an analysis of Ponzi scheme which includes, inter alia, the definition of a Ponzi scheme, its modus operandi and how it should be tackled. Focus will be placed on devising a specific legal framework for it in Mauritius. Design/methodology/approach The research method used to conduct this research and write this paper is a black letter legal research method. An analysis of several laws and cases is carried out so as to provide for the legal background of the research. Findings The investigation conducted in this paper will lead to the conclusion that Mauritius has to devise a law which will specifically combat Ponzi schemes. This law shall provide for the ways to counter this financial crime as well as the duties of the various financial supervisory bodies. Originality/value The paper provides for an analysis of the operation of Ponzi scheme in the Mauritian context. The paper also examines the existing legal framework that combats this financial crime in Mauritius and highlights its strengths and weaknesses.

20 years of ETHICOMP: time to celebrate?

2015 ◽  
Vol 13 (3/4) ◽  
pp. 166-175 ◽  
Author(s):  
Bernd Carsten Stahl ◽  
Charles M Ess
Keyword(s):  
Design Methodology ◽  
Ethical Issues ◽  
Special Issue ◽  
Content Type ◽  
Conference Series ◽  
Design Build ◽  
The World ◽  
Definition Of ◽  
Important Building Block ◽  
Academic Debate

Purpose – The purpose of this paper is to give an introduction to the special issue by providing background on the ETHICOMP conference series and a discussion of its role in the academic debate on ethics and computing. It provides the context that influenced the launch of the conference series and highlights its unique features. Finally, it provides an overview of the papers in the special issues. Design/methodology/approach – The paper combines an historical account of ETHICOMP and a review of the existing papers. Findings – ETHICOMP is one of the well-established conference series (alongside IACAP and CEPE) focused on ethical issues of information and computing. Its special features include: multidisciplinary and diversity of contributors and contributions; explicit outreach to professionals whose work is to design, build, deploy and maintain specific computing applications in the world at large; creation of knowledge that is accessible and relevant across fields and disciplines; intention of making a practical difference to development, use and policy of computing principles and artefacts; and creation of an inclusive, supportive and nurturing community across traditional knowledge silos. Originality/value – The paper is the first one to explicitly define the nature of ETHICOMP which is an important building block in the future development of the conference series and will contribute to the further self-definition of the ETHICOMP community.

scholarly journals Employee domain and non-financial performance: the moderating effect of digital reputation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosamartina Schena ◽  
Angeloantonio Russo ◽  
Jonatan Pinkse
Keyword(s):  
Financial Performance ◽  
Corporate Sustainability ◽  
Fortune 500 ◽  
Operational Model ◽  
Content Type ◽  
Financial Report ◽  
Innovation Strategies ◽  
New Perspective ◽  
Definition Of ◽  
Exploration Exploitation

Purpose The purpose of this study is to extend existing knowledge in corporate sustainability (CS) and digitalization literature. Innovation strategies (namely, exploration, exploitation and ambidexterity) are used to identify an innovative employee domain that influences a firm’s non-financial performance. Digital reputation – i.e. the set of stakeholders’ sentiments toward the company’s digital footprint – is observed as a moderating variable able to explain where and when the innovative employee domain impacts the non-financial performance. Design/methodology/approach Using a sample of firms listed on the Fortune 500 list in the period 2015–2018, this study pursued both a qualitative and quantitative analysis. First, content analysis is carried out through a non-financial report-based operational model to operationalize the innovative domain. Second, a regression and moderator analysis are conducted on optimized panel data. Findings Consistent with previous literature, the results show that the employee domain positively impacts a firm’s non-financial performance. It was found that digital reputation operates as a moderator in this relationship. Originality/value This study contributes to the theoretical debate on CS by introducing a new concept relevant to an employee domain of exploration, exploitation and ambidexterity. It enriches the innovation debate by providing a new perspective on how firms can balance exploratory and exploitative innovation strategies in the employee domain to enhance non-financial performance. Finally, it provides a novel definition of digital reputation.

Secondary analysis in the social sciences and its relation to futures studies

2015 ◽  
Vol 23 (2) ◽  
pp. 128-139 ◽  
Author(s):  
Cristiano Vezzoni
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Secondary Analysis ◽  
Sociology Of Religion ◽  
Future Scenarios ◽  
Futures Studies ◽  
Content Type ◽  
Research And Teaching ◽  
The Social ◽  
Definition Of

Purpose – The purpose of this paper is to show the importance of secondary analysis to social sciences and to futures studies, both for research and teaching purposes. Design/methodology/approach – An illustration of the main characteristics of secondary analysis, presenting it as a theory-driven activity where the definition of the research design plays a fundamental role. Findings – This paper extends the secondary analysis approach to the study of the future. The utility of secondary analysis for futures studies is illustrated by means of the presentation of two examples developed in the field of the sociology of religion. Originality/value – The results are useful for those who want to develop sound and robust approaches to the study of social change, taking into consideration the simulation of possible future scenarios.

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