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Book part
Publication date: 1 July 2024

Elena G. Popkova, Tatiana N. Litvinova and Olga M. Zemskova

The research focuses on the problem of the mismatch between the current approach to corporate accounting and reporting according to International Financial Reporting Standards…

Abstract

The research focuses on the problem of the mismatch between the current approach to corporate accounting and reporting according to International Financial Reporting Standards (IFRS) and the new paradigm of international entrepreneurship development in Russia. The research aims to identify global prerequisites and prospects for improving the approach to corporate accounting and reporting of international entrepreneurship according to IFRS in Russia. Drawing on international experience in developing digital economies from 2021 to 2023, the authors apply regression analysis to create an econometric model of IFRS application in international entrepreneurship. The model determines patterns of changes in the investment attractiveness of the economy for foreign investments as corporate accounting and reporting in international entrepreneurship are automated using big data, smart analytics, and other digital technologies. The main authors' conclusion is that smart automation of corporate accounting and reporting in international entrepreneurship according to IFRS ensures an influx of foreign investments. The theoretical significance lies in developing a new approach to corporate accounting and reporting for international entrepreneurship according to IFRS in Russia. The practical significance is expressed in the perspective offered to enhance the attractiveness of Russia's economy for foreign investments through smart automation of corporate accounting and reporting for international entrepreneurship according to IFRS. This can be utilized, first, in the business practices of international entrepreneurship in Russia to increase investment attractiveness for foreign investors. Second, it can be utilized in the state economic policy to stimulate the influx of foreign investments into the digitalization of Russia's economy.

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-666-9

Keywords

Article
Publication date: 7 May 2024

Grisna Anggadwita and Nurul Indarti

The academic literature on women’s entrepreneurship in the internationalization of small and medium-sized enterprises (SMEs) continues to increase, possibly due to the enormous…

Abstract

Purpose

The academic literature on women’s entrepreneurship in the internationalization of small and medium-sized enterprises (SMEs) continues to increase, possibly due to the enormous potential of women’s entrepreneurship to promote social empowerment and economic growth in a country. This study aims to systematically review existing research on women’s entrepreneurship in the internationalization of SMEs and provide a robust understanding of academic developments in this field. This study also aims to identify and explore key thematic areas within the research field related to women’s entrepreneurship in SME internationalization.

Design/methodology/approach

This study selected 62 articles retrieved from the four databases (Scopus, Web of Science, EBSCO and Google Scholar). Content analysis was conducted to identify key research issues and gaps, which were then mapped on cluster themes. VOSviewer was used to represent the research cluster themes visually.

Findings

This study identifies and discusses six research streams related to the concept of women’s entrepreneurship in SME internationalization: export behavior and gender in SMEs; entrepreneurship and country economic development; gender, innovation and performance in SME internationalization; women entrepreneurship in international business and management research; internationalization process of SMEs; and business experience and export experience. Some topics that emerged as potential for future research include personal and organizational dynamics, internationalization behavior, decision-making, adoption of strategies or technologies and orientation toward international markets.

Originality/value

This study offers valuable insights for policymakers and stakeholders aiming to foster women’s entrepreneurship within the internationalization landscape of SMEs. The findings provide a roadmap for identifying underexplored areas in women’s entrepreneurship within SME internationalization, guiding future research initiatives.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Book part
Publication date: 8 October 2018

Luis Alfonso Dau, Elizabeth M. Moore and Max Abrahms

This chapter examines the impact of national membership in international organizations on female entrepreneurship. Drawing on the institution-based view from global strategy and…

Abstract

This chapter examines the impact of national membership in international organizations on female entrepreneurship. Drawing on the institution-based view from global strategy and civil society theory from international relations, we show how international organizations can promote entrepreneurship opportunities for women with respect to the United Nations’ sustainable development goals (SDGs). This research has both practical and social implications. From a practical perspective, it provides important insights for policy makers and entrepreneurs. Policy makers can use the findings to understand how the international organizations that countries join affect entrepreneurship, particularly the United Nation’s SDGs Entrepreneurs can also use the findings to advocate mutually beneficial conditions for host environments, particularly those dedicated to female empowerment. A sample of 44 countries, 5 years of data, and 130 country-year observations finds robust support for our assertions.

Article
Publication date: 31 May 2023

Grisna Anggadwita and Nurul Indarti

This study aims to systematically review papers on women’s entrepreneurship in the internationalization of small and medium enterprises (SMEs) by examining the research profile…

1032

Abstract

Purpose

This study aims to systematically review papers on women’s entrepreneurship in the internationalization of small and medium enterprises (SMEs) by examining the research profile (i.e. publication trends, publishers, domain and quality of journals, methodologies and units of analysis and regional classifications), internationalization entry modes and the theories underpinning, key variables using AMO framework (i.e. antecedents, mediators, moderators and outcomes) and suggestions for potential future studies.

Design/methodology/approach

This study used bibliometric analysis by selecting 62 relevant papers from 3,016 papers collected from the Web of Science, Scopus, Google Scholar and EBSCO databases. Content analysis was conducted to identify key research issues and gaps, which were then mapped on an AMO framework to address potential future research.

Findings

This study found that the number of papers published during the period 1994–September 2022 fluctuated, indicating an increasing trend of women’s entrepreneurship research in the internationalization of SMEs being published in various reputable journals by well-known publishers. This study also found several alternatives of internationalization entry modes, although export is still the most widely used alternative. Various theories that underlie this research include internationalization theory, resource-based theory, feminist theory and international entrepreneurship. This study proposes a future research framework on women’s entrepreneurship in the internationalization of SMEs: AMO.

Originality/value

This study contributes to the intersection of gender-focused international business and entrepreneurship domains. This study proposes a conceptual model of women’s entrepreneurship in internationalization of SMEs by mapping the antecedents, mediators/moderators and outcomes and offers promising opportunities for future research directions.

Details

European Business Review, vol. 35 no. 5
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 31 July 2020

Teck-Yong Eng, Sena Ozdemir, Suraksha Gupta and Rama Prasad Kanungo

Drawing on the resource-based view (RBV) and literature on relational embeddedness and network ties, we examine how personal relationships of international social entrepreneurs…

1825

Abstract

Purpose

Drawing on the resource-based view (RBV) and literature on relational embeddedness and network ties, we examine how personal relationships of international social entrepreneurs and accountability of social enterprises influence social value creation in cause-related marketing (CRM) of three UK-based international charities. The study also explores how personal relationships of international social entrepreneurs affect accountability of social entrepreneurship for social value creation of non-profit organizations in the UK context.

Design/methodology/approach

Our research aimed to inform international social entrepreneurship literature by exploring the impact of personal relationships on accountability and social value creation processes via cause-related marketing (CRM) practices using a case study method. The lack of clearly defined social value creation in social entrepreneurship, and somewhat intangible processes of relationally embedded ties, accountability, and their impact, the case study method is most suited for this study. In particular, inquiry-based investigation surrounding social value, embedded ties and accountability requires systematic and structured dissemination to capture latent constructs.

Findings

The findings show the importance of personal ties in the alignment of social mission with corporate social responsibility between UK-based international charities and commercial organizations across borders. In international social entrepreneurship, social value creation is facilitated by accountability of social goals while trust-based personal relationships assist access to commercial opportunities.

Research limitations/implications

Further research could examine the role of trust in creating greater social value from an international social entrepreneurial perspective rather than from a solely non-profit social mission. It can also consider additional factors such as gender and cultural capital issues to investigate the role of personal relationships of international social entrepreneurs in the accountability and social value creation of non-profit organizations.

Practical implications

The need to fulfil social objectives, missions and obligations are central to the involvement of international social entrepreneurs in CRM activities with commercial organizations. Accountability through clear communications serves as the basis for brokering new ties or partnerships within the social relations of entrepreneurs, particularly weak ties rendering trust for third party endorsement and sharing of information. Although partnerships with commercial organizations may create social value in CRM, the reliance on personal relationships may expose international social entrepreneurs to unethical practice beyond immediate relationships and/or opportunistic behavior without formal contracting mechanisms. International social entrepreneurs must therefore match the core values of their social mission with potential partners in their CRM engagements.

Originality/value

The literature on international social entrepreneurship has not considered how social entrepreneurs' personal relationships at the individual level may impact accountability of social entrepreneurship for CRM and social value creation. This study builds on these studies by examining how individual level personal relationships of international social entrepreneurs with external stakeholders influence accountability of social entrepreneurship for CRM and social value creation at the organizational level. This study also builds on prior studies about entrepreneurial networks and network ties by examining the processes in which international social entrepreneurs use their personal relationships to access and utilize external resources for social value creation in CRM. Finally, this study contributes to previous research which provides limited insights into the international social entrepreneurship among organizations with reference to CRM where social value attributes are evaluated by embedded relational ties.

Details

International Marketing Review, vol. 37 no. 5
Type: Research Article
ISSN: 0265-1335

Keywords

Article
Publication date: 21 September 2021

Mohammad Akhtar Ammeer, Mohamed Yacine Haddoud and Adah-Kole Emmanuel Onjewu

Recognising the shortage of research investigating the effect of individual characteristics in cross-border entrepreneurship, this study models the dimensions of personal values…

Abstract

Purpose

Recognising the shortage of research investigating the effect of individual characteristics in cross-border entrepreneurship, this study models the dimensions of personal values as predictors of international entrepreneurship. Also, noting the paucity of evidence on the influence of ethnicity and gender in the personal values and international entrepreneurship nexus, the study undertakes a multi-group analysis to clarify the moderating effects of these social antecedents in the context of Mauritius.

Design/methodology/approach

Cross-sectional data from Mauritius is examined using a sample of 504 students spread across six universities. The analysis takes a structural equation modelling approach.

Findings

The results show that, comparing the distinct personal values dimensions, international entrepreneurship has a positive association with self-enhancement and openness to change. Furthermore, it has a non-significant relationship with self-transcendence and a negative connection with conservation. Also, the multi-group analyses revealed significant differences in the individual correlations across gender and ethnic categories.

Originality/value

Building on emerging empirical interest in the literature, this study presents novel evidence of the link between personal values and international entrepreneurial intention in the context of Mauritius. Additionally, examining the moderating influence of ethnicity and gender in the personal values, international entrepreneurship nexus advances current literature. On a practical level, the study offers insights to universities and other stakeholders tasked with nurturing international entrepreneurial behaviour among students to contemplate personal and social antecedents and, accordingly, adapt their entrepreneurship pedagogy.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 28 no. 3
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 1 March 2006

Chris Styles and Richard G. Seymour

Entrepreneurship is a growing phenomenon in world markets. In response, the past two decades have seen increasing attention given to research and theory development in the area of…

6581

Abstract

Purpose

Entrepreneurship is a growing phenomenon in world markets. In response, the past two decades have seen increasing attention given to research and theory development in the area of international entrepreneurship. However, contributions from marketing scholars have been minimal. The purpose of this paper is to define the emerging research field of international entrepreneurship and to explore opportunities for contribution to that field from marketing scholars.

Design/methodology/approach

An overview of the field of entrepreneurship highlights the central notions of opportunity, human action, learning, and creativity and innovation. To this is added value exchange, a core focus of marketing theory. These concepts are then used to define international entrepreneurship and highlight opportunities for marketing researchers.

Findings

There is considerable scope for marketing academics to contribute to the nascent field of international entrepreneurship which would, in turn, advance marketing theory.

Originality/value

The paper encourages scholars in marketing to join with colleagues from other disciplines and countries to add to these international resources.

Details

International Marketing Review, vol. 23 no. 2
Type: Research Article
ISSN: 0265-1335

Keywords

Article
Publication date: 4 September 2017

Christine Mitter and Martin R.W. Hiebl

This paper aims to analyze the role of management accounting in international entrepreneurship. Its role, thus far, has been a neglected topic in research on accounting and…

1838

Abstract

Purpose

This paper aims to analyze the role of management accounting in international entrepreneurship. Its role, thus far, has been a neglected topic in research on accounting and international entrepreneurship, although some quantitative findings indicate the positive influence of management accounting on internationalization capability.

Design/methodology/approach

This paper is based on a multiple case study of Austrian firms and draws on the resource-based view of the firm as well as effectuation/causation logics. Data for this study were collected via semi-structured interviews, press reports, company chronicles, organizational brochures and websites of the analyzed case firms.

Findings

The paper finds that management accounting may indeed serve as a key capability for international entrepreneurship. However, reliance on this capability seems to be contingent on the phase of international entrepreneurship and pathway and mode of internationalization.

Research limitations/implications

The findings add to the accounting literature by showing that the phase as well as the mode and pathway of international entrepreneurship may serve as contingency factors for management accounting, which have been overlooked in the literature. At the same time, they also contribute to the international entrepreneurship literature by offering an initial view on the neglected capability of management accounting.

Originality/value

This is the first study to analyze the role of management accounting in international entrepreneurship.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 5 October 2023

Igor Laine, Sami Saarenketo and Xiaotian Zhang

This chapter investigates the role of authentic leadership in international entrepreneurship. The authors examine how the four pillars of authentic leadership – self-awareness…

Abstract

This chapter investigates the role of authentic leadership in international entrepreneurship. The authors examine how the four pillars of authentic leadership – self-awareness, relational transparency, internalised moral perspective and balanced processing of information – can promote effective collaboration for cross-border social value creation in entrepreneurial ventures. Questions that the authors address are: How do we define ‘internationalentrepreneurship from the perspective of authentic leadership? Are new or different leadership qualities required for the ‘international’ dimension? What are international leadership values or/and qualities and how does the international context change what competencies are needed? The authors call for research to examine how leadership can be depersonalised and become collective rather than an individual trait.

Article
Publication date: 2 April 2024

Faisal Iddris

This study investigated the impact of entrepreneurship education on the international entrepreneurship intention of the university students while considering the mediating roles…

Abstract

Purpose

This study investigated the impact of entrepreneurship education on the international entrepreneurship intention of the university students while considering the mediating roles of entrepreneurship alertness, proactive personality, innovative behaviour and the moderating role of global mindset in this relationship.

Design/methodology/approach

The research employs a survey methodology, utilising a structured questionnaire for data collection. The study specifically concentrates on students enrolled at Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED) in Ghana, drawing its sample from six academic programmes within the university. Data analysis is conducted using structural equation modeling (SEM).

Findings

The findings of this research revealed that entrepreneurship education exerts a positive influence on the international entrepreneurial intention. Furthermore, entrepreneurship alertness acts as a mediator in the relationship between entrepreneurship education and innovative behaviour. Similarly, a proactive personality serves as a mediating factor between entrepreneurship education and innovative behaviour. Moreover, innovative behaviour operates as a mediator in the relationship between entrepreneurship education and international entrepreneurship intention. Additionally, a global mindset plays a crucial moderating role in the connection between entrepreneurship education and international entrepreneurship intention.

Originality/value

This study makes a significant contribution to the field by shedding light on the mediating roles of proactive personality, entrepreneurial alertness, innovative behaviour and global mindset moderating the relationship between entrepreneurship education and international entrepreneurship intention. These insights offer fresh perspectives on the complex dynamics at play in the realm of entrepreneurship education and its impact on students' intentions for the international entrepreneurship.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

1 – 10 of over 48000