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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.

Provides advice for human resource managers gathered from a panel of 24 turnaround managers. A turnaround is a situation in which a company has experienced a period of declining profits, high costs and/or inability to meet its financial obligations. Turnaround managers specialize in the turnaround of firms in financial decline. Presents the stages of a turnaround, human resource problems encountered in each stage, actions taken to correct the problems and advice for human resource managers.

The purpose of this paper is to suggest two main objectives: to analyze if the size of the company is determined by the use of external legal and human resources (HR) advice; and to analyze if the size of the family business is determined by the use of these two same types of external advice.

The assessment is developed (2,013 firms, the Spanish industrial sector) by using descriptive statistics to compare the features of the different types of firms in the sample: family and non-family ones. This is completed with a test of equality of means and using econometric models.

Regarding legal advice, results show that as far as legal matters are concerned, when family businesses make greater use of this type of advice, they are smaller. This is a remarkable and interesting result because it differs from non-family firms, in which the use of this type of advice is positively related with size. Regarding the use of HR advice, while it remains significant in general cases with a positive result, this is not the same for family firms.

The use of advising in family firms is seldom dealt with in the literature, despite its helpfulness for family firm managers. There is gap in this field and a great deal of interesting research remains to be developed, because the authors consider that factors determining the use of advice in family and non-family firms are different.

El presente documento propone dos objetivos principales: (1) analizar si el tamaño de la empresa está relacionado con el uso de asesoramiento externo tanto jurídico como de recursos humanos. (2) examinar si para el caso de la empresa familiar su tamaño está relacionado por el uso de estos dos mismos tipos de asesoramiento externo.

El análisis se desarrolló (2.013 empresas, el sector industrial español) utilizando técnicas de la estadística descriptiva para comparar las características de los diferentes tipos de empresas de la muestra: familiares y no familiares queridos. Esto se completa con una prueba de la igualdad de medios y el uso de modelos econométricos.

En cuanto a asesoramiento jurídico, los resultados muestran que, en lo que se refiere a asuntos legales, las empresas familiares hacen un mayor uso de este tipo de consejos a medida que son más pequeñas. Este es un resultado notable e interesante, ya que se diferencia de las no familiares, en las que el uso de este tipo de asesoramiento se relaciona positivamente con el tamaño. Respecto al uso de asesoramiento de recursos humanos, mientras que sigue siendo significativa en los casos generales con un resultado positivo, este no es el mismo para las empresas familiares.

El uso de asesoramiento en las empresas familiares rara vez se aborda en la literatura, a pesar de su utilidad para los directivos de este tipo de empresas. Hay un vacío en este campo y una gran cantidad de investigación interesante que queda por desarrollar, teniendo en cuenta sobre todo, que los factores que determinan el uso de asesoramiento en las empresas familiares y no familiares no son los mismos.

Over decades, indigenous management practices and their values in Africa have changed from time to time. However, it continued to remain relevant in most business organisations in developing countries. Today in Africa and across the globe, there is a paradigm shift and stiff competition in human resource management practices as a basic element for effective and efficient business organisations’ performance. Effective human resource management practices and performance of organisations rely on the integration of indigenous management practices and sound strategies aligned to cultural values and cores business objectives. The study covers four regions of Africa as a continent. Empirical teachings of the study form a basis for active reforms and innovations, so as to revamp the use of indigenous knowledge, which was deliberately destroyed by colonial masters. Over the years, human resource management practice has evolved in favour of Western strategies and ideologies. Advocates for curriculum reforms in all African countries so as to incorporate indigenous knowledge content, since it is believed to be the future of Africa. An appropriate employees management practice in Africa is a necessary move in today’s business community as it enhances service delivery and performance. The application of indigenous management practices is believed to play a vital role and invokes effective decision-making practices in the business organisation. Therefore, the chapter traces the origin of indigenous wisdom and its fundamental structure in management practices. This chapter attempts to throw light on indigenous management practices and their values in business organisations in Africa.

Flexible work arrangements (FWAs) are routinely offered in organizational policy, yet employee access to FWAs is highly dependent upon support from their immediate supervisor. There is little empirical research that specifically investigates the role of the human resource function (HR) in supporting managers to implement FWA policy. Through the lens of HR systems theory, the purpose of this paper is to examine how HR supports managers to implement FWAs.

Using a case study in the Australian Insurance industry, this paper analyzes corporate documents and interviews with 47 managers, supervisors and HR staff across four diverse business units.

This study identifies supervisors’ perceived ability to implement FWAs as a potential barrier to utilization. Five mechanisms of HR support to overcome perceived barriers are identified in the data. An HR system that enables managers to support FWAs requires alignment of HR policies; the provision of supportive technology; an HR structure that facilitates proactive advice and support; HR business partners with influence; and managerial training on FWAs.

This paper provides HR practitioners with insights into the mechanisms that can support managers to implement FWAs or other devolved HR policies.

Applying HR systems theory, this case study utilizes the perspectives of senior managers, supervisors and HR staff to explain how the HR function supports or constrains managers in the effective implementation of FWAs.

Critical and prescriptive evaluation of human resource management (HRM) tells us little about the direction in which its practice and rationale purport to push management. Contends that the prevailing course of HRM ventures to make management more entrepreneurial. Distinguishes between the spirit and substance of HRM. The former propagates “empowering” employees and line managers to square the circle of increased competition, improved efficiency/productivity and financial stringency. The substance of HRM involves a reconfiguration of existing management structures in an effort to re‐create an entrepreneurial philosophy in management practice. First distinguishes entrepreneurship from traditionally defined management. Second, locates disparate HRM initiatives as entrepreneurial. Finally examines tensions between the two forms of management by reference to contemporary sources. In conclusion seeks to demonstrate that substance makes spirit a utopian vision, at least in the UK context.

The purpose of this paper is to describe the complicated characteristics of the environment, the relationship between complicated organization and organizational transformation, and the coupling domino effect between the complication of external environment and organizational complexity by making conceptual systematic analysis.

The relative stability and certainty of the organizational structure are being replaced by uncertainty and complexity. Organizational learning and its reform are becoming all the more important to gain organizational competitive advantage. This paper designs the system analysis method to discuss the complexity of organizational environment, the relationship between organizational complexity and organizational structure reform, and also the coupling effect of the complexity of external environment and that of the organization.

It is found that organizational learning, the ways of strategic reform, and the focal point must remain consistent under the complicated environment.

The main limitation is how to construct the mathematical models describing complicated characteristics of the environment.

The paper contains very useful advice for human resource managers.

The paper focuses on the selection of learning patterns and strategic management of different organizational learning and the reform of organizational structure.

This study aims to provide a theoretical account of the nexus of religion and entrepreneurship in hospitality and tourism (H&T) by considering the influences of religion on entrepreneurial motivation, acquisition of resources for entrepreneurship and entrepreneurial behaviour.

The authors synthesise research and theory on religion and entrepreneurship and apply it within H&T, taking into account the specificities of the industry. Specifically, they pooled together relevant theory and empirical research findings which they summarised to identify points of convergence and divergence, before refining the data to allow for further theoretical insights to be gained.

The authors suggest that religion may positively or negatively influence entrepreneurship; in particular, they identify various modes of religion influences, which offer insights into how religion may encourage, sustain and amplify entrepreneurship or alternatively inhibit entrepreneurship.

Religion offers an important yet underused lens for understanding the activities and mechanisms influencing entrepreneurship in the rapidly evolving H&T industry. This study identifies different aspects of the two multidimensional and interdisciplinary concepts of religion and entrepreneurship and offers new insights into the relationship between the two within the context of H&T.

As a generalisation, the sports industry is a multifaceted, complex and diverse industry, perhaps making it difficult to offer business support and advice. This paper aims to identify and analyse, through sport and recreation business owners, their experience of business support and advice. The study can therefore be seen as contributing to related studies by Mole et al. and responding to Pawson and Tilley's request for a more nuanced view of how public‐support programmes work.

A qualitative, collective case study design is adopted. Three in‐depth semi‐structured interviews with Directors of Sport Businesses were undertaken to identify business support in the West Midlands Sports sector. Interviews focused on business development, the support and advice directors received and the future direction of their business. Interviews were analysed using inductive and deductive content analysis.

The findings from the case studies highlight a variety of general support and advice mechanisms, e.g. Women's Business Development Agency, with differences in regional provision evident. One strong emerging theme indicates that specialised business support occurs which appears critical but ad hoc.

This paper considers the specific business support needs in a largely unreported, yet growing sports sector (based upon a demand led inquiry) into existing providers and business recipients. These findings are pertinent for various organisations such as policy makers, small business support agencies, as well as sports businesses themselves; as they seek to both identify specific sector support needs and evaluate existing practice.