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Book part
Publication date: 5 April 2024

Luis Orea, Inmaculada Álvarez-Ayuso and Luis Servén

This chapter provides an empirical assessment of the effects of infrastructure provision on structural change and aggregate productivity using industrylevel data for a set of…

Abstract

This chapter provides an empirical assessment of the effects of infrastructure provision on structural change and aggregate productivity using industrylevel data for a set of developed and developing countries over 1995–2010. A distinctive feature of the empirical strategy followed is that it allows the measurement of the resource reallocation directly attributable to infrastructure provision. To achieve this, a two-level top-down decomposition of aggregate productivity that combines and extends several strands of the literature is proposed. The empirical application reveals significant production losses attributable to misallocation of inputs across firms, especially among African countries. Also, the results show that infrastructure provision has stimulated aggregate total factor productivity growth through both within and between industry productivity gains.

Book part
Publication date: 14 December 2023

Thomas G. Calderon, Lei Gao and Ricardo Lopes Cardoso

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given…

Abstract

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given the opportunity to do so by their instructors. Most students who completed the exercises we used in the study did so diligently and modified their answers after using a generative AI tool in a manner that suggests beneficial effects. It appears that the more prior knowledge a student had about the subject matter, the more beneficial was the experience. Pitfalls still exist, however. For example, students without knowledge of the subject matter struggled with crafting queries and judging the efficacy of their answers. Moreover, although a minority, some students tended to duplicate their original answers without utilizing the responses generated by the generative AI tool. Additionally, certain students merely copied the answers generated by the AI tool without providing any additional critique or analysis. Implications for teaching and learning and opportunities for future research are discussed.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Book part
Publication date: 14 December 2023

Cory A. Campbell and Sridhar Ramamoorti

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the…

Abstract

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Content available
Book part
Publication date: 8 April 2024

Amaresh Panda and Sanjay Mohapatra

Abstract

Details

The Online Healthcare Community
Type: Book
ISBN: 978-1-83549-141-6

Article
Publication date: 18 January 2024

Esam Emad Ghassab, Carol Tilt and Kathyayini Kathy Rao

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…

Abstract

Purpose

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Design/methodology/approach

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

Findings

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Originality/value

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 31 October 2023

Anthony Tibaingana, Kasimu Sendawula, Faisal Buyinza, Saadat Nakyejwe Lubowa Kimuli, Emmanuel Ssemuyaga, Catherine Tumusiime, Ronny Mulongo and Rita Atukwasa

The purpose of this study is to establish whether all the dimensions of entrepreneurship skills matter for sustainable business start-up among the youths, using evidence from a…

Abstract

Purpose

The purpose of this study is to establish whether all the dimensions of entrepreneurship skills matter for sustainable business start-up among the youths, using evidence from a developing economy.

Design/methodology/approach

This was cross-sectional study which utilized a quantitative approach. Data were collected using a self-administered questionnaire from 254 youths who undertook skills training at the various government-supported business skills training centers in the Greater Kampala Metropolitan Area (GKMA), that is to say, Kampala, Mukono and Wakiso. Data collected were analyzed using the Statistical Package for the Social Sciences (SPSS) to derive descriptive, correlational and hierarchical regression.

Findings

Study findings indicate that unlike entrepreneurial skills, management, technical and personal maturity skills matter for the sustainability of business start-up of youths in Uganda. However, when all skills are compared, management skills matter most as compared to technical and personal maturity skills.

Originality/value

This study strengthens the existing literature on the sustainable business start-up of youths in Uganda. It is also relevant for policy decision-making and policy reversal because it demonstrates that skilling is pertinent and should be encouraged and rolled out across the country to encourage sustainable youth business start-ups. To increase sustainable business start-up among youths, management skills should be prioritized, together with technical and personal maturity skills, compared to entrepreneurial skills, which should only be emphasized at the idea generation, planning, resource mobilization and business implementation stages.

Details

Journal of Entrepreneurship and Public Policy, vol. 13 no. 1
Type: Research Article
ISSN: 2045-2101

Keywords

Article
Publication date: 22 August 2023

Anasuya Kulshekar Lingappa, Lewlyn Lester Raj Rodrigues and Dasharathraj K. Shetty

Women entrepreneurs are often categorized and assessed for various outcomes based on their start-up motivations. It is generally assumed that entrepreneurs with opportunity…

Abstract

Purpose

Women entrepreneurs are often categorized and assessed for various outcomes based on their start-up motivations. It is generally assumed that entrepreneurs with opportunity motivation have better performance when compared to necessity entrepreneurs. This study aims to test these suppositions through the lens of the entrepreneur’s motivation to learn (MTL) and level of female entrepreneurial competencies (FECs), namely, business and management, entrepreneurial, human relations (HR) and personal.

Design/methodology/approach

Data collected from 344 respondents through a survey questionnaire was analyzed using the structural equation modelling – partial least squares method using SmartPLS 4.

Findings

The findings highlight the need of recognizing the differentials between necessity and opportunity entrepreneurs as they were found to influence performance and learning outcomes. Opportunity entrepreneurship was found to significantly impact both MTL and the FECs. The authors also observed that business and management skills along with HR competencies played a greater role in the firm performance.

Practical implications

The findings demonstrate a case for specialized, tailor-made policy approaches rather than the “one size fits all” approach as evident in many government programs. As necessity entrepreneurs form a vital part of the Indian entrepreneurial ecosystem, apart from mentoring, need-based competency development programs may be looked at. Opportunity entrepreneurs may need support and encouragement through advanced skilling and uncomplicated funding options.

Originality/value

To the best of the authors’ knowledge, empirical studies related to women-owned micro, small and medium enterprises in India establishing the relationship between start-up motivation and business performance are scarce. Even in the global context, this is one of the initial studies to examine the relationship through the lens of MTL and competencies.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 1
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 15 February 2024

Alireza Amini, Seyyedeh Shima Hoseini, Arash Haqbin and Mozhgan Danesh

A better understanding of the characteristics and capabilities of women entrepreneurs can significantly improve their chances of success. Therefore, three studies were conducted…

Abstract

Purpose

A better understanding of the characteristics and capabilities of women entrepreneurs can significantly improve their chances of success. Therefore, three studies were conducted for this exploratory paper. We have discovered the characteristics of entrepreneurial intelligence among female entrepreneurs through semi-structured interviews based on conventional content analysis. According to the second study, qualitative meta-synthesis was utilized to identify characteristics of women's entrepreneurial intelligence at the international level. As a third study, we examined the evolutionary relationships of entrepreneurs' intelligence components following the discovery and creation of opportunities.

Design/methodology/approach

The present paper was based on three studies. In the first study, 15 female entrepreneurs were interviewed using purposive sampling in the Guilan province of Iran to identify the characteristics of entrepreneurial intelligence at the national level. An inductive content analysis was performed on the data collected through interviews. Using Shannon entropy and qualitative validation, their validity was assessed. In the second study, using a qualitative meta-synthesis, the characteristics of women's entrepreneurial intelligence were identified. Then the results of these two studies were compared with each other. In the third study, according to the results obtained from the first and second studies, the emergence, priority and evolution of entrepreneurial intelligence components in two approaches to discovering and creating entrepreneurial opportunities were determined. For this purpose, interviews were conducted with 12 selected experts using the purposeful sampling method using the fuzzy total interpretive structural modeling (TISM) method.

Findings

In the first research, this article identified the components of entrepreneurial intelligence of women entrepreneurs in six categories: entrepreneurial insights, cognitive intelligence, social intelligence, intuitive intelligence, presumptuous intelligence and provocative intelligence. In the second study, the components of entrepreneurial intelligence were compared according to the study at the national level and international literature. Finally, in the third study, the evolution of the components of entrepreneurial intelligence was determined. In the first level, social intelligence, presumptuous intelligence and provocative intelligence are formed first and social intelligence and provocative intelligence have an interactive relationship. In the second level, entrepreneurial insight and cognitive intelligence appear, which, in addition to their interactive relationship, take precedence over the entrepreneur's intuitive intelligence in discovering entrepreneurial opportunities. With the evolution of the components of entrepreneurial intelligence in the opportunity creation approach, it is clear that intuitive intelligence is formed first at the first level and takes precedence. At the second level, there is cognitive intelligence is created. At the third level, motivational intelligence and finally, at the last level, entrepreneurial insight, social intelligence and bold intelligence.

Originality/value

This study has the potential to discover credible and robust approaches for further examining the contextualization of women's entrepreneurial intelligence at both national and international levels, thereby advancing new insights. By conceptualizing various components of entrepreneurial intelligence for the first time and exploring how contextual factors differ across nations and internationally for women's entrepreneurship, this paper challenges the assumption that the characteristics of women's entrepreneurial intelligence are uniform worldwide. It also depicts the evolution of the components of entrepreneurial intelligence.

Details

Marketing Intelligence & Planning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 7 February 2024

Micah DelVecchio, Joseph Ofori-Dankwa and Akosua K. Darkwah

Microenterprises in emerging economies are known to operate in turbulent and resource-scarce environments. We test our hypothesis that a more comprehensive “Integrated…

Abstract

Purpose

Microenterprises in emerging economies are known to operate in turbulent and resource-scarce environments. We test our hypothesis that a more comprehensive “Integrated Capital-Based Model” (ICBM) is needed when explaining the performance of microenterprises in such an environment. The model combines traditionally researched financial, human and social capital with more recently emphasized psychological and cognitive capital, providing greater explanatory power than models using only the traditional types of capital.

Design/methodology/approach

We use a pooled linear regression to analyze an existing survey of more than 900 independent business owners who were interviewed seven times between 2008 and 2012 in the Accra and Tema marketplaces in Ghana. We measure the performance of microenterprises using three dependent variables (revenue, profits, and productivity). We contrast the explanatory power of ICBM models against the more traditional models.

Findings

The ICBM has significantly higher levels of explanatory power over the traditional models in examining the performance of these microenterprises. These results highlight the importance of psychological and cognitive capital in emerging economies.

Research limitations/implications

We advocate for a more comprehensive view of capital as shown in our ICBM. However, the data were gathered only in an urban setting, which limits the generalizability to rural parts of emerging economies.

Practical implications

These findings suggest the utility of government and appropriate agencies finding ways to enhance the level of psychological and cognitive capital of microenterprise owners.

Originality/value

This paper's originality stems from hypothesizing and empirically confirming the higher predictive efficacy of ICBM against more traditionally researched capital sources.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 14 February 2024

Alireza Amini, Seyyedeh Shima Hoseini, Arash Haqbin and Vahideh Shahin

Recognizing women’s potential and directing their talents to realize these potentials can be of great benefit. Accordingly, this paper aims to identify the characteristics of…

Abstract

Purpose

Recognizing women’s potential and directing their talents to realize these potentials can be of great benefit. Accordingly, this paper aims to identify the characteristics of entrepreneurial intelligence in female entrepreneurs, drawing on a national-level study and the international literature on this topic.

Design/methodology/approach

The present paper conducted two studies. First, 15 female entrepreneurs in the Guilan province of Iran, who were selected using purposive sampling, were interviewed to identify the characteristics of entrepreneurial intelligence nationally. The data gathered by interviews were analyzed using inductive content analysis. Then, their validity was tested using qualitative validation and analyzed using Shannon entropy. In the second study, the characteristics of female entrepreneurial intelligence were identified through a qualitative metasynthesis. The results of the two studies were compared together.

Findings

This categorized entrepreneurial intelligence into six categories, namely, entrepreneurial insights, cognitive intelligence, social intelligence, intuitive intelligence, presumptuous intelligence and provocative intelligence. Ultimately the characteristics of women’s entrepreneurial intelligence in each category were compared according to the national-level study and the international literature.

Originality/value

This study has the potential to discover credible and robust approaches for further examining the contextualization of women’s entrepreneurial intelligence at both national and international levels, thereby advancing new insights. By conceptualizing various dimensions of entrepreneurial intelligence for the first time and exploring how contextual factors differ across nations and internationally for women’s entrepreneurship, this paper challenges the assumption that the characteristics of women’s entrepreneurial intelligence are uniform across the world.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

1 – 10 of 164