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Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the need for external funding by securing resources at little or no cost and applying strategies to effectively use resources. Working capital management (WCM) is a term used in financial management to define a set of practices used to manage business resources, including cash management. This paper explores the overlap and divergence between these two disciplinary distinct concepts.

A dual methodology is employed. First, the usage of the two terms in prior literature is analysed and synthesised. Second, the study uses factor analysis to explore how bootstrapping practices described by owners of 167 established MSMEs relate to the components of WCM in financial management.

The factor analysis identifies two main bootstrapping practices employed by MSMEs: (1) delaying payments and owner-related bootstrapping and (2) customer-related bootstrapping. Delaying payments is an integral practice in trade payables management and customer-related bootstrapping includes practices that are integral to trade receivables management. Therefore, links between bootstrapping practices and WCM practices are firmly established.

The study is not without limitations. Based on cross-sectional evidence for established firms in Ireland only, future studies could explore cross-country longitudinal panel data to fully examine life cycle and sectoral effects, as well as other external shocks (for example, COVID-19) on bootstrapping and WCM practices. This study does not explain why some factors (for example, joint utilisation and inventory management) are present in some bootstrapping studies and not in others; further case study research might help explain this. Finally, changes in the business environment facing start-ups and established enterprise, including increased digitalisation, online trading, self-employment, remote hub working and sustainability, offer new avenues for bootstrapping research.

This is the first study to comprehensively explore the conceptual and empirical links between bootstrapping and WCM. This study will enable researchers and practitioners in these two distinct disciplines to learn from each other. Accounting researchers and practitioners can broaden their understanding of how WCM “works” in MSME settings. Similarly, entrepreneurship researchers and practitioners can deepen their understanding of how bootstrapping can be adopted by businesses to manage resources effectively.

Because the success of m-payment services depends on the enablers and barriers that affect user satisfaction, the present research explores the effects of perceived value and sacrifices on users' satisfaction with m-payment services. The predicted relationships among perceived value, perceived sacrifices, users' satisfaction, continuance intention, word-of-mouth (WOM), shopping effectiveness, quality of life (QOL) and stickiness were established based on the mobile technology acceptance model (MTAM) and the value-based adoption model (VAM).

A representative data sample of 430 Egyptian banking clients was analyzed to test the hypotheses using partial least squares-structural equation modeling (PLS-SEM).

The findings revealed that all perceived value constructs significantly positively affect users' satisfaction. Moreover, all perceived sacrifice constructs significantly negatively affect users' satisfaction. Users' satisfaction, in turn, has a significant positive effect on continuance intention, WOM, shopping effectiveness, QOL and stickiness with m-payment services.

This is the first study to examine several levels of m-payment outcomes, including m-payment, consumer and bank outcomes, based on the integration of MTAM and VAM models.

The purpose of this paper is to determine the effect of the industrial sector, renewable energy consumption and nonrenewable energy consumption in Indonesia on the ecological footprint from 1990 to 2020 in the short and long term.

This paper uses vector error correction model (VECM) analysis to examine the relationship in the short and long term. In addition, the impulse response function is used to enable future forecasts up to 2060 of the ecological footprint as a measure of environmental degradation caused by changes or shocks in industrial value-added, renewable energy consumption and nonrenewable energy consumption. Furthermore, forecast error decomposition of variance (FEVD) analysis is carried out to predict the percentage contribution of each variable’s variance to changes in a specific variable. Granger causality testing is used to enhance the analysis outcomes within the framework of VECM.

Using VECM analysis, the speed of adjustment for environmental damage is quite high in the short term, at 246%. This finding suggests that when there is a short-term imbalance in industrial value-added, renewable energy consumption and nonrenewable energy consumption, the ecological footprint experiences a very rapid adjustment, at 246%, to move towards long-term balance. Then, in the long term, the ecological footprint in Indonesia is most influenced by nonrenewable energy consumption. This is also confirmed by the Granger causality test and the results of FEVD, which show that the contribution of nonrenewable energy consumption will be 10.207% in 2060 and will be the main contributor to the ecological footprint in the coming years to achieve net-zero emissions in 2060. In the long run, renewable energy consumption has a negative effect on the ecological footprint, whereas industrial value-added and nonrenewable energy consumption have a positive effect.

For the first time, value added from the industrial sector is being used alongside renewable and nonrenewable energy consumption to measure Indonesia’s ecological footprint. The primary cause of Indonesia’s alarming environmental degradation is the industrial sector, which acts as the driving force behind this issue. Consequently, this contribution is expected to inform the policy implications required to achieve zero carbon emissions by 2060, aligned with the G20 countries’ Bali agreement of 2022.