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This paper aims to provide a systematic review of the academic literature on the determinants, processes and impacts of indigenous entrepreneurship (IE), highlights its contribution to current knowledge and identifies research gaps to guide future research.

Databases used in this study included Scopus, ABI, Business Source Complete, ProQuest and Emerald Insight. In total, 84 articles were included in the review.

The findings revealed that 33 studies were qualitative, 12 used a survey-based approach, 25 were conceptual and 14 used mixed approaches. The focus on theory-building research underlines the fact that more theory-testing research is needed in the future. In total, 38 studies were conducted in developed countries and 43 in developing countries. The findings indicated that IE was driven by many determinants such as family and clan ties, patriarchy and social stratification, government support and conducive entrepreneurial ecosystems. Processes related to policies, IE development programs, partnerships, expenditure mechanisms, equitable distribution of benefits and resource mobilization. The outcomes of IE included economic development, sustainability, increased indigenous economic participation, enhanced quality of life, self-determination and preserving cultural heritage.

The current paper has some limitations. Firstly, it focuses only on academic journals and excludes conferences, books and working papers. Secondly, it includes only English language academic articles. However, while the current systematic literature review (SLR) has these limitations, it presents a thorough view of the determinants, processes and impacts of IE. Future studies may consider other sources beyond academic journals and also include non-English publications, and this approach may identify interesting areas for future research.

Existing reviews of IE take a narrow perspective and fail to present a comprehensive view of the IE phenomenon. The current study aims to fill this gap in the literature and provides a SLR pertaining to IE’s determinants, processes and impacts. The review is both timely and relevant because it identifies gaps and serves as a springboard to guide future research.

The purpose of this paper is to offer educators and social workers three innovative tools to engage diverse community environments.

The methodology of this paper comes from extensive research into areas of the 1950s Beat culture, humanistic psychology and Bhuddism. The literature has been synthesized to create the tools.

The result of the literature review is three diverse yet helpful tools that educators and social workers can use for to help them serve diverse communities.

This paper is significant because communities around the world are diversifying. Educators and social workers need better tools to help their methods become more effective. The authors offer these three tools as a gateway.

Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and balance sheet for companies and industries. Now evidence has emerged in Australia (Smith et al., 1997), of differences in the acceptability of income increasing accounting policy changes which appear to be associated with auditors and auditor groupings. This paper re‐examines Smith (1992) to determine the existence of an auditor effect for UK accounting manipulations.

Miriam Adelman, who holds the M. Phil. in sociology from New York University and Doctorate in Human Sciences from Universidade Federal de Santa Catarina, has been Professor of Sociology at the Universidade Federale do Paraná (UFPR), since 1992. She is responsible for initiating the first gender studies and research activities at that institution, as co-founder of its “Núcleo de Estudos de Gênero,” begun in 1994 and continuing today as the major institutional space for promoting women's and gender studies at the UFPR. In addition to current research and teaching in undergraduate and postgraduate Social Science and Sociology programs at the UFPR, she is also an active member of the Brazilian gender studies community and participates on the Editorial Board of the Revista de Estudos Feministas, one of Brazil's two major feminist academic journals. She has published numerous articles in scientific journals in Brazil and abroad, as well as book chapters on topics ranging from feminist theory, post-colonialism and contemporary sociology to women in sport and gender in film. She has one edited volume (Gênero Plural: um Debate Multi-disciplinar, 2002, Editora UFPR, with Celsi Bronstrup Silvestrin) and is currently organizing another, on gender representations in film.

New Communications Systems will Affect Computer Jobs? One of the constant worries about the new high‐tech developments that are announced with such frequency is their effect on the employment market. Throughout the ages each new discovery has affected the working patterns of society but more than ever before the rapid growth in new technology has quickly altered not only the way in which we work but the number of people who can work. It does not require a social scientist or a cybernetician working in this field to inform society of the effects that will accrue from the apparently never ending technological advances that are being announced, and subsequently implemented. Each one produces a scare of enormous proportions. In the 1950s the computer was to put most people out of work, the microcomputer “revolution” was later expected to make sure that those who kept their jobs would soon be redundant. Fortunately, these predictions were not true and although the world's workforces have changed in so many instances to accommodate the new technology the age of total leisure or of mass unemployment has yet to arrive.

The purpose of this paper is to investigate the relationship between culture and entrepreneurial activity at both the national and regional levels of analyses. While there has been significant progress in investigating the effects of culture on entrepreneurial activity, most work overlooks the effects that time-orientation may have on national or regional entrepreneurial activity. Specifically, this study argues for the connection between long-term orientation (LTO) and subsequent levels of entrepreneurship such that the more a nation or region is long-term oriented, the higher the subsequent entrepreneurial activity will be.

Data from the World Value Survey (WVS), which is a global project that measures individuals’ values across 62 countries (World Value Survey, 2011), were used for this project. The final sample consisted of 36,652 individual observations across 29 nations and 262 regions and was analyzed using ecological factor analyses and multilevel modeling.

The findings suggest that LTO as a cultural dimension does influence entrepreneurship activity levels. The findings also suggest that the effects of LTO at the regional and national levels vary widely. Specifically, the authors find LTO to be positively related to entrepreneurship at the regional, but not national, level of analysis.

The findings reveal important nuances about the implications that the understudied cultural factor of LTO has on entrepreneurial activity across multiple levels of analysis.

This paper aims to address the notion that the relationship between being indigenous and business success is inconclusive because there are tensions between indigenous values and business success. The research questions are: How do indigenous entrepreneurs define success? Does the third space create a different meaning of success in the indigenous context?

A qualitative approach was adopted for this study because the ability to define success requires subjective meanings. Participants’ lived experiences and stories were the main sources of information. Open conversational-style interviews were used because they allow participants to freely share their stories.

A defining line is that not all indigenous entrepreneurs have the same view of success. The homogeneity that emanates from sharing indigeneity does not equal unity in views, but shows that people from the same group can view success differently. However, the meaning and views formed are also connected to the wider community, relationships and predominant values that characterise the social cultural context of the entrepreneur.

This study focuses on one indigenous group; more studies need to be conducted to gain wider variation on the meaning of success in indigenous entrepreneurship and how indigenous subculture alters these meanings.

The findings of this study show that success for indigenous entrepreneurs should be defined based on individual philosophy. Hence, practitioners should endeavour to clarify what success means from the initial stage of the business to avoid misconception and make this clear to others that are connected to the business.

This paper suggests a different view of success in an indigenous context using the hybridity viewpoint to explain why success can be perceived using the in-between space without opposite binary.

Sullivan suggests that the alternative audit approaches adopted by accounting firms be expressed in terms of “structure” and “judgement”, with a division provided by the degree to which auditor judgement is replaced by structured quantitative algorithms. Cushing and Loebbecke attempt to operationalise this division by examining the guidance provided to practising auditors by their firms. Kinne extends this study by classifying accounting firms as “structured”, “intermediate” or “unstructured” in terms of their audit methodologies. Provides a test of Kinney’s classification by examining the tolerance of accounting firms to accounting policy choices which have an income effect in their clients’ financial statements. Argues that those firms with a structured audit approach will manage audit risk through a greater reliance on mechanistic procedures, resulting in a greater tolerance of income manipulation. The results are confirmatory for the period under study, but evidence is provided to suggest that audit firms have subsequently become less diversified in their approach.

To develop compelling augmented reality (AR) experiences, this paper aims to examine AR value to physical fashion retail, defines the most effective form (e.g. app vs magic mirror) and assesses AR’s impact on consumer behaviour.

This study comprises two phases. Phase one conducted three co-design workshops with 15 participants (aged 18–34) to evaluate current shopping modes and discover design opportunities. Phase two designed two AR prototypes (AR Branded App and Magic Mirror) and evaluated the prototypes through experience prototype experiments with 42 participants.

Participants have a positive attitude towards AR shopping adoption, improving consumer satisfaction and boosting purchase intention. AR technology can be the value in enjoyment to make the shopping experience more fun. However, no participants thought entertainment would trigger their intention to use AR. Therefore, designing useful AR apps that provide substantial functional benefits with enjoyment-oriented elements will encourage consumers to engage in high-street physical retail. In this way, consumers can interact with products and receive more information. AR can help luxury brands tell a story from a hedonic perspective, enabling consumers to engage with the story while maintaining human interaction to ensure an elevated level of service quality.

This study devises six design requirements to guide innovators and retailers in creating AR retail environments that satisfy their customer’s desires.