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Article
Publication date: 24 September 2020

Cecilia Dalborg and Yvonne von Friedrichs

In many regions, the potential of social entrepreneurship and social innovation are not fully used. The purpose of this study is to explore issues and challenges in the…

Abstract

Purpose

In many regions, the potential of social entrepreneurship and social innovation are not fully used. The purpose of this study is to explore issues and challenges in the business advisory support offered to social entrepreneurs and, from this background, give suggestions on how the advisory process to social entrepreneurs could be modified to better gain society.

Design/methodology/approach

Representatives from 15 business advisory organisations in Sweden were interviewed to examine how their support to social enterprises meets the needs of the companies, and to discover possible problems encountered regarding the business advice available to social enterprises. Using thematic analysis, six different overarching themes were identified that characterise issues and challenges in the business advisory support offered to social enterprises.

Findings

The results show that many advisers lack experience in social entrepreneurship, yet they consider that social enterprises are not “genuine” entrepreneurs, and that they, therefore, refer them to advisers focussing on co-operative enterprises. Furthermore, the absence of sustainable business models, the lack of financial resources and the existence of municipal monopoly are identified by the advisers as challenges.

Practical implications

This paper reveals an Achilles’ heel in the business advisory support offered to social enterprises, namely, the lack of experience and knowledge of social entrepreneurship amongst current business advisers, as well as a prioritisation of advice to more “commercial” entrepreneurs because of policy instruments and the expectations from the public funders of increased profitability and growth in the companies that receive advice. The mainstream business advisory service could play a key role by bringing together the various stakeholders in this shared value process. This would, however, require increased knowledge and new government policies and directives that ensure that social entrepreneurs are prioritised in the business advisory situation.

Originality/value

This paper demonstrates that the current advisory system is not adapted to fit the needs of social enterprises. It also proposes the need to include participation and proximity in the business model design.

Details

Social Enterprise Journal, vol. 17 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Book part
Publication date: 27 August 2014

Luca Gastaldi and Mariano Corso

Drawing on the experience of the Observatories, a set of interconnected research centers in Italy, this chapter explains why academics are in one of the best positions to…

Abstract

Drawing on the experience of the Observatories, a set of interconnected research centers in Italy, this chapter explains why academics are in one of the best positions to orchestrate interorganizational initiatives of change and development, and highlights two prerequisites that appear necessary to render salient this orchestrator role of academics: (i) the extensive use of multiple approaches of collaborative research and (ii) the creation and maintenance of a platform allowing the management and diffusion of the network-based learning mechanisms underlying each change and development effort. The contributions extend existing knowledge on organization development and collaborative research.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-78190-891-4

Book part
Publication date: 27 June 2008

Susan A. Lynn and Thomas E. Vermeer

Over the last twenty years, many studies have examined the impact of structured writing programs on improving accounting students’ writing skills. In this chapter, we…

Abstract

Over the last twenty years, many studies have examined the impact of structured writing programs on improving accounting students’ writing skills. In this chapter, we extend this research by using writing assignments that are representative of the workplace writing experiences that students encounter in their professional careers, by developing an evaluation instrument to assess the effectiveness of structured writing programs, and by using business advisory board members to evaluate improvement in students’ writing. Our results suggest that our new approach to designing writing assignments representative of workplace writing helps students improve their writing skills. Our business advisory board members’ ratings indicate that the overall quality of the students’ writing improved over two semesters of completing a series of workplace writing assignments. Specifically, our structured writing program improved students’ business writing skills in the areas of organization (paragraph unity, layout, and conclusion) and style and tone (conciseness and word choice). Students also improved in their ability to explain technical aspects of accounting work and in certain aspects of spelling, punctuation, and grammar. The results and tools provided in this study should assist other programs in either implementing or improving a structured writing program.

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

Article
Publication date: 2 May 2017

Ernesto Lanza

To describe the status of municipal advisor rulemaking by the US Securities and Exchange Commission (SEC) and Municipal Securities Rulemaking Board (MSRB), and regulatory…

Abstract

Purpose

To describe the status of municipal advisor rulemaking by the US Securities and Exchange Commission (SEC) and Municipal Securities Rulemaking Board (MSRB), and regulatory compliance approaches, under the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act).

Design/methodology/approach

Examines the posture of the SEC, MSRB and Financial Industry Regulatory Authority (FINRA) upon completion of the MSRB’s core regulatory framework for municipal advisors. Explores threshold issues in determining municipal advisor status, approaches for preparing for and responding to initial regulatory compliance examinations by the SEC and FINRA, and key considerations in reviewing municipal advisor policies, procedures and business practices in light of the evolving regulatory and marketplace landscape.

Findings

SEC and FINRA compliance examiner feedback points to the expectation that municipal advisor policies, procedures, processes and records must be fully consistent with the firm’s business activities and must address each material aspect of all applicable MSRB and SEC rules, as well as the fiduciary duty of municipal advisors to their municipal entity clients under the Securities Exchange Act of 1934.

Originality/value

Practical guidance from experienced securities and public finance attorney that provides a consolidated outline of key municipal advisor regulatory compliance obligations under the Dodd-Frank Act.

Article
Publication date: 20 March 2007

Mark Goh, Satya Prakash and Roland Yeo

Driven by cost reduction and improved quality of service, some firms have adopted shared services as a governance model to manage their staff functions. This paper seeks…

2719

Abstract

Purpose

Driven by cost reduction and improved quality of service, some firms have adopted shared services as a governance model to manage their staff functions. This paper seeks to explore this behavior using the resource‐based view.

Design/methodology/approach

The case of an information technology (IT) unit of a multinational manufacturing firm is presented to provide insight into the issues involved when adopting and migrating an IT resource system to a shared services model. The analysis is extended using conceptual models of the relevant sub‐systems developed through the soft systems methodology (SSM), using a set of root level definitions that are intended to express the transformation to a shared services model.

Findings

The results suggest that the major changes involved when transitioning to shared services are process and communication related. Aligning the team members and gaining their commitment are necessary for success.

Practical implications

The case analysis and SSM models provide some insight into the important issues to be considered when moving to a shared services model.

Originality/value

With the growing practice of shared services, it is important to understand how a shared services model fits successfully into the overall business strategy of the firm. This study will spawn further research into the evaluation and control techniques for the different types of IT capabilities under a shared services model.

Details

Industrial Management & Data Systems, vol. 107 no. 2
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 1 January 1982

Ian Hancock

In common with other industrialised countries, the UK has experienced the triple problems of low economic growth, high inflation and high unemployment to a marked extent…

Abstract

In common with other industrialised countries, the UK has experienced the triple problems of low economic growth, high inflation and high unemployment to a marked extent in recent years. While there has been widespread debate — amongst politicians and economists, as well as businessmen and management consultants — about the reasons for these problems and the policies required to overcome, or at least to alleviate, them, there is little sign that we are getting any closer to a consensus of view as to either the causes of, or cure for, our fundamental economic problems.

Details

Industrial Management & Data Systems, vol. 82 no. 1/2
Type: Research Article
ISSN: 0263-5577

Article
Publication date: 7 November 2016

Anna Kremel

Taking the entrepreneur’s perspective and a broad view of business advisory services, the purpose of this paper is to examine to what degree the need of business advisory

Abstract

Purpose

Taking the entrepreneur’s perspective and a broad view of business advisory services, the purpose of this paper is to examine to what degree the need of business advisory services among Swedish start-ups, first-generation immigrants compared to non-immigrants, is fulfilled.

Design/methodology/approach

The sample data consist of a unique and comprehensive firm-level database and contain telephone interviews with 2,800 Swedish start-up entrepreneurs. The study examines 20 different kinds of business advice services, in terms of both need and use. Statistical methods such as Mann-Whitney test and regression analysis are used while controlling for entrepreneurial characteristics.

Findings

The findings suggest that immigrants’ compared to non-immigrants’ need for business advisory service was not fulfilled. Of the 20 different business advices, ten were fulfilled and ten were not fulfilled. Both strategic advice and operational advice were fulfilled as well as unfulfilled. Apart from ethnicity, other variables did influence the need of business advisory services.

Research limitations/implications

The author was not able to make comparisons between different immigrant groups.

Practical implications

This study offers an explorative approach that contributes on how business advisory services are differentially tailored between start-ups by immigrants and those by non-immigrants. It illustrates to what extent public- and/or private-funded organizations contribute to fulfilment of the needs of immigrant and non-immigrant start-ups.

Originality/value

Few studies take the entrepreneur’s perspective and from such a perspective examine the fulfilment of needs of advice regarding both private and public organizations role in the area. Both the need and the use of business advisory services are studied as well as the kind of business advice that is needed.

Details

Journal of Entrepreneurship and Public Policy, vol. 5 no. 3
Type: Research Article
ISSN: 2045-2101

Keywords

Article
Publication date: 1 January 1977

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term…

1792

Abstract

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

Details

Managerial Law, vol. 20 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 5 October 2015

Gerard Stone

This study aims to explore the existence and strength of power through focussing on the manner in which accountants exercise power in their advisory relationship with…

1343

Abstract

Purpose

This study aims to explore the existence and strength of power through focussing on the manner in which accountants exercise power in their advisory relationship with small business.

Design/methodology/approach

Interviews provided insights into accountants’ power-related perceptions, experiences and use of power in the advisory relationship. A questionnaire accessed evidence from small business owner-managers (SBOMs). Power theoretical perspectives informed the analysis of the findings.

Findings

Accountants’ expert and information power is a consequence of SBOMs’ dependence on their accountants’ expertise and knowledge. Accountants construct advisor roles and exercise power in a manner indicating that they attempt to manage rather than exploit power imbalances to the detriment of dependent SBOMs. However, outbreaks of frustration and conflict in the relationship illustrate the difficulties in managing the dysfunctional consequences of power imbalances.

Research limitations/implications

While the findings are restricted to the Australian accountant–small business advisory relationship, they offer a basis for research into the effect of power on the relationship in other national contexts. Research which includes the views of managers of failed small businesses would also extend this work.

Practical implications

The study’s focus on accountants’ experiences can assist practitioners endeavouring to develop advisory relationships with small business and designers of professional development programmes seeking to optimise the value of the advisory relationship.

Originality/value

The paper extends the study of power to the under-researched yet important accountant–small business advisory area. Its findings are of interest to accountants and accounting policymakers who envisage a broadening of accountants’ small business advisory role.

Details

Meditari Accountancy Research, vol. 23 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 18 January 2011

Udityasinh Gohil, Patricia Carrillo, Kirti Ruikar and Chimay Anumba

This paper seeks to propose a conceptual framework to promote value‐enhanced collaborative working (VECW) for a small management advisory firm.

1512

Abstract

Purpose

This paper seeks to propose a conceptual framework to promote value‐enhanced collaborative working (VECW) for a small management advisory firm.

Design/methodology/approach

The research methodology was qualitative. It involved a comprehensive review of literature leading to a better understanding of collaborative working requirements in a small firm context and the barriers to derive value from collaborative working. Initially, exploratory observations helped to identify issues of collaborative working in the case study organisation. Following the exploratory observations, a detailed case study was undertaken. The emphasis was on semi‐structured interviews under a guiding questionnaire along with field observations to produce a conceptual framework for VECW.

Findings

The research enables an understanding of the apparent failure of a particular small and medium‐sized enterprise (SME) management advisory firm (case study organisation) to derive value from its collaborative working model. The study identifies major issues that affect the long‐term relationships of the organisation with their collaborating stakeholders and recognises the common understanding required by the stakeholders working in collaboration. Further, in order to solve these issues, the research develops a conceptual VECW framework within the current context. The major components of the conceptual VECW framework consist of process, people and tools factors to give a structured approach to agree common goals, share risks and rewards, provide faster and clearer communications and information transparency between collaborating stakeholders.

Research limitations/implications

Owing to the nature of the study (case study), current paper is based on the findings of a single SME management advisory firm. Hence, further research for organisations of similar size and providing similar services would be required to investigate the robustness of the approach.

Originality/value

Most studies on collaboration are concentrated on either larger organisations or product organisations. Here, the attempt is to understand the collaboration among small firms providing professional services. The research paper is an important milestone on an ongoing research to produce a detailed framework eventually to be presented to the industry for evaluation to ensure its contribution to the industry as well as increasing the knowledge on the subject.

Details

Construction Innovation, vol. 11 no. 1
Type: Research Article
ISSN: 1471-4175

Keywords

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