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This chapter aims at discussing sustainable development goals (SDGs) and entrepreneurship from an economic and social perceptive. More specifically, this chapter aims at discussing the challenges facing small & medium enterprises (SMEs) applying the goal of ensuring sustainable consumption and production patterns to their day-to-day operations. In this chapter, a synthesis of a field of research related to sustainable developmental goals SDGs and SMEs is provided, with a focus on entrepreneurs who believe their SME needs to act as a “good corporate citizen” with the responsibility to (1) sustain the environment for future generations and (2) care about the well-being of society at large. This field of research is presented to identify important opportunities and challenges for entrepreneurs with SDGs within a Multiple Framework Approach.

The inherit complexity of an educational system further complicates the challenge of introducing technology-based educational initiatives into a school environment. Once introduced, the initiative has the potential to become self-sustaining or to cease once the term is over. Such uncertainty makes the use of expensive information technology (IT) in schools “risky business,” which requires school leaders go above and beyond their current routine to extend the system's capacity to sustain the innovation. A discretionary behavior of school leaders and teachers is one of key factors that contribute to or prevent the sustainability of an innovation. A lack of understanding of what encourages an individual's discretionary behavior and how discretion is fostered in school practices contribute to the challenge of innovation's sustainability. If the individuals’ discretion is required to sustain a technology-based educational program within a school, do their actions dwell outside or inside of the school environment? More importantly, how does a discretionary chain of command operate and can it be aligned? In this chapter we use an “ecological model” approach to describe the influential factors, which affect project's sustainability by transforming effective discretionary approaches of school leaders and teachers from policy to practice. We draw our description of the model on the results of the empirical study of Hong Kong schools involved in the design and strategic IT implementation of the e-Leadership Enhancement Project (eLEP).

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

The recent outbreak of the coronavirus disease 2019 (COVID-19) pandemic has severely disrupted the operations of global supply chains (SCs) providing an opportunity for decision-makers to rethink and tune their existing strategies. To tackle the impacts caused by such a pandemic, this study aims to examine the contextual relations among the factors influencing supply chain viability (SCV) for achieving long-term Sustainable Development Goals (SDGs).

A decision-aid approach by integrating Pareto analysis, grey theory and total interpretive structural modeling (TISM) has been propounded. The proposed approach examines contextual relations among the factors for SCV for small and medium-sized enterprises (SMEs) in an emerging economy. This study contributes to theory, methodology and practice by exploring a new research problem in the context of the SCV and COVID-19 pandemic and by developing a new decision-aid approach.

The findings reveal that the creation of SC digital twin and transformation of SCs to supply networks would help the policymakers to deal with the “new normal.” Also, SC crowdfunding and policy development for health protocols are critical driving factors influencing SCV.

This research work is perhaps one of few initial attempts to advance the theoretical and practical understanding of SCV and to achieve SDGs in industries following a pandemic risk.

The purpose of this paper is to suggest a digital research framework that can be applied to many of the areas that encompass the discipline of information management.

This communication proposes a new “Triple A” framework that allows the researcher to progress digital ideas by asking a series of staged questions. This is a progressive model consisting of three stages of acquaintance, adaption and application bounded by three major influencing issues of culture, communication and context. The Triple A framework is aimed to be flexible to apply to most styles of research yet robust enough to offer useful insights.

The model devised will assist (information management) researchers with choices of research approaches. It may be that early career researchers or those undertaking a postgraduate research will find this framework especially helpful to clarify thoughts and direction. The model aims to be useful and, whilst no doubt will be built on in future research, it is offered as foundation, an initial starting point, as those who work and study in information management fields endeavor to make new choices in our digitally managed information world.

The originality and value of this work is the proposition of a new model that will allow researchers to impose structure on ideas and encourage the viewing of work from a multi-disciplinary perspective within the growing and evolving digital areas.

The purpose of this paper is to evaluate the perceptions of young agricultural entrepreneurs (agripreneurs, as a neologism, from now on), to understand what they consider as determinants in achieving entrepreneurial success in accordance with their type of farming.

This study uses primary data collected through a questionnaire, among 222 young agripreneurs who are active in lowland, semi-mountainous and mountainous regions of western Greece.

The approach used provided a clear evidence that perceived characteristics, such as internal funding and level of education/training, have a significant relationship with the perception of young agripreneurs’ success (YAS). Also, the perception of young agripreneurs for success varies by the type of farming. Crop production agripreneurs have a significantly higher need for participation in Producer Groups than in livestock production ones. Alternatively, gender, presents a significant relationship only with livestock production agripreneurs’ success.

The results of this study could help to design appropriate policy instruments and at the same time, promote and foster entrepreneurship on the one hand and provide suggestions for young agripreneurs to create sustainable new ventures on the other hand.

This study is original and valuable in the sense that provides the practical implications for understanding the entrepreneurial success and sustainability in a very critical segment of the agricultural sector.

Drawing on the adapted unified theory of acceptance and use of technology (UTAUT2) framework in the bottom of pyramid (BoP) context, this paper examines the number of causal recipes that foster m-health adoption in a developing country (Bangladesh). This paper aims to propose an extended UTAUT2 model along with identifying the necessary and sufficient factors affecting the m-health adoption intention in the BoP market.

The research model was empirically tested, combining two approaches: structural equation modelling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA). Data were collected from 221 housemaids and female security guards who earn around US$6 per day.

The SEM results revealed that while performance expectancy (PE), effort expectancy (EE), social influence (SI), facilitating conditions, perceived cost (PC) and technology anxiety (TA) significantly influence the behavioural intention of BoP markets, hedonic motivation is the non-significant predictor. The fsQCA revealed that the two necessary conditions, PC and SI, can be combined with TA to increase the possibility of the success of m-health adoption in the BoP market.

For practitioners concerned with fostering the m-health adoption intention in BoP markets, the present study, which points out equifinality, recommends integrating the PC and SI in several combinations with PE, EE and TA.

To the best of the authors’ knowledge, no previous studies using the UTAUT2 theory examined the m-health services in the BoP market. This study contributes empirical data to the predominantly theoretical literature by offering a deeper understanding of the inclusion of TA and PC in several combinations with other UTUAT2 factors as predictors for explaining the m-health adoption intention of BoP markets.