scholarly journals Informality and Entrepreneurship in Developing Economy: Case for Entrepreneurial Financing

2021 ◽  
Author(s):  
Sule Omotosho
Keyword(s):  
Strategic Management ◽  
Large Scale ◽  
Management Accounting ◽  
Empirical Studies ◽  
Goal Congruence ◽  
Innovative Products ◽  
Or Methodology ◽  
Informal Entrepreneurship ◽  
Entrepreneurial Financing ◽  
Unique Framework

Over a decade ago, scholars in different domains of knowledge such as strategic management, economics, accounting, and finance have largely contributed to the theoretical and empirical studies of entrepreneurial financing. However, bridging of the domains or the theories that underly the domains, and expanding the frontier of the phenomenon in the context of informal entrepreneurship, are missing in the literature. This paper attempts to conceptualise and problematise various issues that confront informal sector entrepreneurship in accessing adequate financing for start-up opportunity, innovative products, services and technology in the informal markets, and explore how the ambiguity of the diverse domains of knowledge of entrepreneurial financing could be resolved by unifying and integrating the domains within a unique framework. Equally, this paper also aims to provide theoretical contributions to the extant literature of entrepreneurial financing by suggesting how management accounting research can bridge the gaps of informality problems that confront informal entrepreneurial financing. There is no doubt that informal businesses are saddled with legitimacy concerns such as non-conformity with legality and institutionalised policies. Similarly, the sector is also confronted with the issues of information asymmetry, moral hazard conflict, informal financial and ownership structure. Nonetheless, the informal entrepreneurship sector unarguably has a relevance to the opportunity discovery and innovativeness dimensions of entrepreneurial orientation, with the consequence of positive contributions to the economy in terms of large-scale employment growth. Hence, the scholars in the accounting discipline can leverage on the emerging different financial technology and fund providers to expand the literature on how the untold hardships and complexity that surround the funding of informal entrepreneurial start-ups and innovation can be mitigated. Management accounting discipline, being an applied field of strategic management can play vital roles in mitigating the aforesaid problems of informal entrepreneurship funding, if it could focus on expanding the literature or methodology on goal congruence, information management and controls, financial contracting model, incentive modelling for regulatory policy and search and match model that focuses on informal entrepreneur, investors and financial intermediaries.

scholarly journals Strategic management accounting practices: a literature review and opportunity for future research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Mamunur Rashid ◽  
Md. Mohobbot Ali ◽  
Dewan Mahboob Hossain
Keyword(s):  
Firm Performance ◽  
Strategic Management ◽  
Developing Economies ◽  
Management Accounting ◽  
Empirical Studies ◽  
Developed Countries ◽  
Future Research ◽  
Bottom Line ◽  
Content Type ◽  
Strategic Management Accounting

PurposeThe purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of adoption on firm performance.Design/methodology/approachThe study has highlighted empirical studies conducted on SMA practices in the context of both developed [1] and developing economies. In reviewing the literature, the study focuses on the findings of developed economy separately from that of developing economy to get more insight into the differences in the practices of the two set of economies. Based on the review, avenues for future research studies are outlined.FindingsThe review of extant literature reveals that several SMA techniques such as competitor accounting, strategic pricing, benchmarking and customer accounting have been highly or moderately adopted in several developed countries while majority of other techniques remained at the bottom line of the adoption status. However, the review demonstrates substantial differences in the SMA practices between the two set of economies in terms of the level of adoption, contingent factors and the effects of adoption.Originality/valueThe study attempts to focus on empirical studies that have concentrated exclusively on SMA practices. The adoption status, benefits derived, contingent factors affecting the adoption decision and the effect of adopting a package of SMA techniques on several aspects of firm performance are presented in the context of both developed and developing economies.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Bullying, School Violence, and Climate in Evolving Contexts

2018 ◽  
Author(s):  
Ron Avi Astor ◽  
Rami Benbenisthty
Keyword(s):  
School Violence ◽  
School Safety ◽  
Media Coverage ◽  
Large Scale ◽  
Ecological Model ◽  
Empirical Studies ◽  
Practical Applications ◽  
Teacher Student ◽  
Area Of Interest ◽  
New Research

Since 2005, the bullying, school violence, and school safety literatures have expanded dramatically in content, disciplines, and empirical studies. However, with this massive expansion of research, there is also a surprising lack of theoretical and empirical direction to guide efforts on how to advance our basic science and practical applications of this growing scientific area of interest. Parallel to this surge in interest, cultural norms, media coverage, and policies to address school safety and bullying have evolved at a remarkably quick pace over the past 13 years. For example, behaviors and populations that just a decade ago were not included in the school violence, bullying, and school safety discourse are now accepted areas of inquiry. These include, for instance, cyberbullying, sexting, social media shaming, teacher–student and student–teacher bullying, sexual harassment and assault, homicide, and suicide. Populations in schools not previously explored, such as lesbian, gay, bisexual, transgender, and queer students and educators and military- and veteran-connected students, become the foci of new research, policies, and programs. As a result, all US states and most industrialized countries now have a complex quilt of new school safety and bullying legislation and policies. Large-scale research and intervention funding programs are often linked to these policies. This book suggests an empirically driven unifying model that brings together these previously distinct literatures. This book presents an ecological model of school violence, bullying, and safety in evolving contexts that integrates all we have learned in the 13 years, and suggests ways to move forward.

Strategic Management Accounting – Overview of Current Problems and Perspectives

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Mariya Pavlova ◽  
◽  
◽  
Keyword(s):  
Strategic Management ◽  
Recent Literature ◽  
Management Accounting ◽  
Current Work ◽  
Traditional Management ◽  
Strategic Management Accounting

Strategic management accounting is considered a fast developing scientific sphere, part of the traditional management accounting. However, recent literature has increasingly criticized various aspects of strategic management accounting. Therefore, the aim of the current work is to identify the reasons behind these critics and propose ways to overcome them.

scholarly journals Supply chain resilience in a developing country context: a case study on the interconnectedness of threats, strategies and outcomes

2017 ◽  
Vol 22 (6) ◽  
pp. 486-505 ◽  
Author(s):  
Benjamin Tukamuhabwa ◽  
Mark Stevenson ◽  
Jerry Busby
Keyword(s):  
Supply Chain ◽  
Developing Country ◽  
Large Scale ◽  
Empirical Studies ◽  
Small Scale ◽  
Supply Network ◽  
Catastrophic Events ◽  
Content Type ◽  
Supply Chain Resilience

Purpose In few prior empirical studies on supply chain resilience (SCRES), the focus has been on the developed world. Yet, organisations in developing countries constitute a significant part of global supply chains and have also experienced the disastrous effects of supply chain failures. The purpose of this paper is therefore to empirically investigate SCRES in a developing country context and to show that this also provides theoretical insights into the nature of what is meant by resilience. Design/methodology/approach Using a case study approach, a supply network of 20 manufacturing firms in Uganda is analysed based on a total of 45 interviews. Findings The perceived threats to SCRES in this context are mainly small-scale, chronic disruptive events rather than discrete, large-scale catastrophic events typically emphasised in the literature. The data reveal how threats of disruption, resilience strategies and outcomes are inter-related in complex, coupled and non-linear ways. These interrelationships are explained by the political, cultural and territorial embeddedness of the supply network in a developing country. Further, this embeddedness contributes to the phenomenon of supply chain risk migration, whereby an attempt to mitigate one threat produces another threat and/or shifts the threat to another point in the supply network. Practical implications Managers should be aware, for example, of potential risk migration from one threat to another when crafting strategies to build SCRES. Equally, the potential for risk migration across the supply network means managers should look at the supply chain holistically because actors along the chain are so interconnected. Originality/value The paper goes beyond the extant literature by highlighting how SCRES is not only about responding to specific, isolated threats but about the continuous management of risk migration. It demonstrates that resilience requires both an understanding of the interconnectedness of threats, strategies and outcomes and an understanding of the embeddedness of the supply network. Finally, this study’s focus on the context of a developing country reveals that resilience should be equally concerned both with smaller in scale, chronic disruptions and with occasional, large-scale catastrophic events.

“I Will Never Know the Person Who I Could Have Become”: Perceived Changes in Self-Identity Among Adult Survivors of Clergy-Perpetrated Sexual Abuse

2016 ◽  
Vol 34 (6) ◽  
pp. 1139-1162 ◽  
Author(s):  
Scott D. Easton ◽  
Danielle M. Leone-Sheehan ◽  
Patrick J. O’Leary
Keyword(s):  
Sexual Abuse ◽  
Media Coverage ◽  
Large Scale ◽  
Clinical Sample ◽  
Empirical Studies ◽  
Adult Survivors ◽  
Well Being ◽  
Future Research ◽  
Relational Self ◽  
Self Identity

Clergy-perpetrated sexual abuse (CPSA) during childhood represents a tragic betrayal of trust that inflicts damage on the survivor, the family, and the parish community. Survivors often report CPSA has a disturbing impact on their self-identity. Despite intense media coverage of clergy abuse globally in the Catholic Church (and other faith communities) over several decades, relatively few empirical studies have been conducted with survivors. Beyond clinical observations and advocacy group reports, very little is known about survivors’ perceptions of how the abuse impacted their long-term self-identity. Using data collected during the 2010 Health and Well-Being Survey, this qualitative analysis represents one of the first large-scale studies with a non-clinical sample of adult male survivors of CPSA from childhood ( N = 205). The negative effects of the sexual abuse on participants were expressed across six domains of self-identity: (a) total self, (b) psychological self, (c) relational self, (d) gendered self, (e) aspirational self, and (f) spiritual self. These findings highlight the range and depth of self-suffering inflicted by this pernicious form of sexual violence. The findings are useful for developing clinical services for survivors, shaping public and institutional policies to address clergy-perpetrated sexual abuse, and guiding future research with this population.

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