Search results

Small- and medium-sized enterprises (SMEs) carry huge economic importance worldwide. At the same time, SMEs face specific challenges, some of which may be alleviated by employing accountants. However, research on the role and impact of accountants in SMEs has long remained fragmented and scarce. This paper aims to encourage more research on accountants in SMEs by providing the first comprehensive and systematic review of relevant research.

Based on systematic review methods, the authors critically examine 68 research articles dealing with accountants in SMEs.

The review identifies three dominant roles for accountants in SMEs: providers of reporting services, sources of SME owners’ self-validation and translators between capital providers and SMEs and advisors. Implicitly, many studies assume a value-enhancing effect of employing accountants in SMEs regardless of these specific roles. At the same time, available studies seldom make use of existing theoretical frameworks to more closely analyze the value-enhancing potential of human resources such as accountants. The authors, thus, propose the resource-based view as a robust theoretical framework to improve theory building in research on accountants in SMEs.

To the best of the authors’ knowledge, this paper is the first systematic review of accountants in SMEs. In addition, the authors develop a resource-based model on accountants in SMEs to guide future research on this topic.

The purpse of this study is to examine sustainable technology development (STD) during the “Valley of Death” phase encountered by university startups undertaking intellectual property rights (IPR) commercialisation.

A comprehensive literature review was conducted after searching for relevant documents across multiple databases. Semi-structured interviews with university startup founders were also conducted as part of a qualitative case study.

This study resulted in two significant findings. First, the Valley of Death has been redefined in the specific context of IPR commercialisation by university startups. Second, the sustainable technology development framework (STDF) has been conceptualised to enhance the success rate of IPR commercialisation by university startups. The authors also identified three essential components of STD in the context of university startups: market development, technical efficiency and business sustainability.

This exploratory research involved a thorough literature analysis. Given that only one qualitative case study was conducted, data saturation was not achieved. Further empirical research is needed to validate the conceptualised STDF.

The validated STDF will be a useful tool for enhancing the success of IPR commercialisation by university startups.

While others have focused on innovating business models, this study focused on an underexplored area: the sustainability of technology development during the commercialisation of IPR by university startups during the Valley of Death phase.

Purpose of This Chapter: This study examines the relationship of ambidextrous leadership with employee voice behaviour, underscoring the intervening role of employee thriving.

Design / Methodology / Approach: This study proposes a conceptual framework based on an extensive literature review using the conservation of resource theory, social exchange theory, and the broaden-and-build theory of positive emotions.

Findings: This study demonstrates that employee thriving act as an underlying mechanism explaining the relationship between ambidextrous leadership and employee voice behaviour.

Research Limitations: Being a conceptual study, the proposed framework lacks empirical validation.

Practical Implications: Organizations should focus on leaders with flexible behaviours who understand situational necessities to adopt diverse leadership styles and contribute to employee thriving.

Originality: This is one of the first studies to propose the role of ambidextrous leadership in impacting and enhancing change in employee voice through employee thriving at work. By introducing a framework that delves into the unexplored territory of ambidextrous leadership, acting as a catalyst for enhancing employee voice via the lens of employee thriving. This study provides a fresh perspective and adds value to the evolving conversations around employee voice behaviour.

The present study was designed to explore the major challenges being faced by the Indian nurses' pre-post pandemic period affecting their well-being (WB) and identify factors that motivated them to perform their service wholeheartedly during the pandemic. The study also tries to bridge the gap in the study area by providing various ways that can help maintain the WB of health care professionals.

A descriptive exploratory qualitative design involving semi-structured interviews was conducted during December–January 2021 with 30 nurses from hospitals in Punjab Qualitative and thematic data analysis technique were adopted. In addition, a literature review was also conducted to study the various factors that affect the WB of health care professionals.

There are various themes and subthemes that were identified by the health care professionals, such as (1) psychological WB, (2) social WB and (3) workplace WB and (4) key motivators. This research work has identified various managerial implications that can play a huge rolein strengthening the healthcare sector of the entire world economy, paving the way toward the better WB of healthcare professionals (HCPs).

Firstly, it is probably the only study that is performed on nursing staff to evaluate their personal experiences during crucial times. It has successfully compared the factors affecting WB pre- and post-pandemic, leading to the emergence of many new factors that have originated due to the pandemic and are the cause of the poor WB of HCPs (Figures 2, 4). Secondly, it is the only study that targeted only those nurses who have provided their services in both scenarios. Finally, the study has been a pioneer in identifying the importance of maintaining the WB of HCPs at hospitals.

Crises, such as COVID-19 pandemic, are critical events that provoke important changes in organizational practices, regulations and actors' roles. The pharmaceutical sector has been strongly affected because of the urgency to produce drugs that are effective and safe. However, the validation process and regulations are historically restrictive in this sector. This study aims to study how biotechnology firms, small companies lacking resources, have undertaken strategic actions during crisis time to induce important changes to their advantage within such a highly regulated environment.

Interviews were conducted with 21 managers in four mRNA-based biotechnology firms.

Results showed that rhetorical strategies and institutional actions are used in order to manage change opportunities. Media attention, greater openness of state agencies and public willingness to accept new ways of treatment illustrated this opportunity of change in favor of biotechnology firms.

Highly regulated environments tend to be unfavorable to smaller firms with limited resources to overcome these constraints. The authors show that times of crisis can reverse this assumption through the provision of new opportunities as long as the smaller firms skillfully use strategic actions to exploit the institutional changes at play.

Value-based health care (VBHC) argues that health-care needs to re-focus to maximise value creation, defining value as the quota when dividing the outcomes important for the patient, by the cost for health care to deliver such outcomes. This study aims to explore the perception of value among different stakeholders involved in the process of implementing VBHC at a Swedish hospital to support leaders to be more efficient and effective when developing health care.

Participants comprised 19 clinicians and non-clinicians involved in the implementation of VBHC. Semi-structured interviews were conducted and content analysis was performed.

The clinicians described value as a dynamic concept, dependent on the patient and the clinical setting, stating that improving outcomes was more important than containing costs. The value for non-clinicians appeared more driven by the interplay between the outcome and the cost. Non-clinicians related VBHC to a strategic framework for governance or for monitoring different continuous improvement processes, while clinicians appreciated VBHC, as they perceived its introduction as an opportunity to focus more on outcomes for patients and less on cost containment.

There is variation in how clinicians and non-clinicians perceive the key concept of value when implementing VBHC. Clinicians focus on increasing treatment efficacy and improving medical outcomes but have a limited focus on cost and what patients consider most valuable. If the concept of value is defined primarily by clinicians’ own assumptions, there is a clear risk that the foundational premise of VBHC, to understand what outcomes patients value in their specific situation in relation to the cost to produce such outcome, will fail. Health-care leaders need to ensure that patients and the non-clinicians’ perception of value, is integrated with the clinical perception, if VBHC is to deliver on its promise.

Although business incubators are a widely recognized form of entrepreneurial support, this paper aims to challenge the assumption that incubation is necessarily beneficial for early-stage entrepreneurs, and considers cases where, due to variability in the motives and behaviours of entrepreneurs, incubation may be unwarranted or even undesireable.

This study presents a theoretically derived typology of incubated entrepreneurs, based on their entrepreneurial competence and capacity for learning, which asserts that incubation may be unwarranted or even undesireable for three of the four proposed entrepreneur types. Qualitative data from interviews with entrepreneurs and managing directors from 10 business incubators is used to illustrate the existence of these types.

The data provides evidence of entrepreneurial types whose incubation may be counterproductive to the goals and objectives of their host incubators.

Implications for incubator management (intake screening and ongoing monitoring of portfolio) are developed and aimed at improving the outcomes of business incubation for stakeholders.

The paper contributes to the incubation typology literature by challenging a widely held assumption that entrepreneurs have the potential to benefit from incubation and by reconceptualizing incubators as “crucibles” that perform a critical function in distinguishing high-potential entrepreneurs.

Research on high growth firms is booming yet a strong conceptual understanding of how these firms obtain (and sustain) rapid growth remains (at best) partial. The main purpose of this paper is to explore the role founders play in enabling episodes of rapid growth and how they help navigate this process.

This paper reports the findings from a qualitative study involving in-depth interviews with entrepreneurs enlisted onto a publicly funded high growth business accelerator programme in Wales. These interviews explored the causes of the firms rapid growth, their key growth trigger points and the organisational consequences of rapid growth.

The research reveals that periods of high growth are intrinsically and inextricably inter-linked with the entrepreneurial traits and capabilities of their founders coupled with their ability to “sense” and “seize” pivotal growth opportunities. It also demonstrates founder-level dynamic capabilities enable firms to capitalise on pivotal “trigger points” thereby enabling their progression to a new “dynamic state” in a firm’s temporal evolution.

The novel approach towards theory building deployed herein is the use of theoretical elaboration as means of extending important existing theoretical constructs such as growth “trigger points” and founder dynamic capabilities. To capitalise on these trigger points, founders have to undergo a process of “temporal transitioning” to effectively manage and execute the growth process in firms. The work also has important policy implications, underlining the need for more relational forms of support for entrepreneurial founders.

This study aims to posit that managerial value would be one of the responsible factors for the difference in corporate social responsibility practice among businesses. It then empirically tested the effect of managerial value, with the moderation of organizational culture, on corporate social responsibility practice.

The authors have devised a “moderated micro-macro model” type of multilevel model, wherein managerial value took the micro (individual level) predictor variable role, stakeholder-based corporate social responsibility practice the macro (organizational level) outcome variable role and organizational culture the macro level moderating variable role. Because they need the attention of inquiry, large manufacturing firms in the Amhara region of Ethiopia, with a sample size of 53, constituted the organizational level units. The recent performance of the firms against corporate social responsibility practice and organizational culture have been judged by 473 randomly chosen employees. Managerial value has been rated by randomly picked managers, numbered 253. Analytically, Croon and van Veldhoven’s multilevel analytical package and Mplus software suited the designed model.

The study has revealed that managerial value, indeed, is a potential positive driver of CSR practice, the two managerial value dimensions demonstrated differential effects on corporate social responsibility practice and only one of the organizational culture dimensions, hierarchical culture, played a moderation role in managerial value – corporate social responsibility practice link.

The model and this empirical test have not been previously verified.