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This chapter analyzes the determinants of adoption of sharing arrangements by companies. Using propositions from agency and strategic human resource management frameworks predicting the adoption of sharing arrangements, we test the relationships with a large international dataset. The study finds that adoption of sharing arrangements is related to human capital investments, individual incentives, involvement practices, and human resource management practices and that adoption is affected by country differences.

The purpose of this chapter is to develop a deeper understanding of the CSR perspectives of MBA in the European context. The chapter will review literature from the USA and Europe focused on business school ethics and the CSR. The chapter will then present the findings generated from research into MBA students’ ethics and corporate social responsibility (CSR) from a European business school research site.

This was inductive research that used qualitative, semi-structured interviews, along with other qualitative techniques, to collect data. The research population was purposely selected from two cohorts of MBA students, one comprising P/T, the other F/T students.

The research confirmed that there are broad similarities between the USA and Europe, in terms of students’ experiences of business school scholarship and pedagogy. The research also confirmed, however, that these European-based students wanted a greater focus on CSR, for instance in terms of addressing the relationship between business and the environment, which students do not consider is adequately addressed in their programmes. Furthermore, and reflecting US experience, students reported at the completion of the MBA that they were conscious that they had become more focused on their individual ‘rational’ self-interest, with the goal of increasing their own material success. Not all of these students were content with this change, but they reported that it had been embedded within them, as a consequence of studying for an MBA.

US-based research and this example from the European context both point to the conclusion that there is dominant instrumental paradigm in HE business and management pedagogy. This paradigm needs to be challenged to restore society’s ethical and CSR expectations, and also to facilitate the moral education of more socially responsible MBA graduate managers. The research confirmed that students are very much in favour of CSR framed changes to the MBA programme.

This chapter contributes to a developing research stream into MBA programmes and CSR in a European context.

This chapter discusses the use of an extended stage model for the evaluation of the adoption of e-business in small and medium-sized enterprises (SMEs). Empirical studies of e-business adoption are rare in Middle Eastern and developing countries and the chapter provides valuable insight into this region, by presenting an account of the use of the extended stage model to explore the level of e-business adoption among Yemeni SMEs.

In making this examination, the challenges and opportunities that accompany e-business adoption are revealed. The internal drivers and barriers, such as finance and skills, are recognised along with the external factors that include infrastructure and legislation. It also provides valuable insight into the macro-level sociopolitical determinants of e-business adoption that have not previously been appreciated; the study was undertaken during the Yemen Civil War in 2016.

Current adoption models imply that organisations adopt technologies in a linear fashion, gradually increasing complexity and capability. This study makes an important contribution by recognising that there are multiple points at which SMEs may ‘enter’ the technology-adoption ladder.

An extended period of economic growth along with stubborn childhood stunting and wasting levels raises questions about how consumer food purchasing behaviors respond to income increases in Rwanda. The purpose of this paper is to assess the role income, prices, policy, agricultural production, and market access play on how rural households purchase different food groups.

Six separate log-normal double hurdle models are run on six different food groups to examine what affects the probability a household purchases in each food group and for those who do purchase, what determines the quantity purchased.

Rural Rwandans are price and expenditure responsive but prices have more impact on food group purchases. Crop production resulted in reduced household market procurement for its associated food group but had mixed effects on the purchases of all other food groups. Rural Rwandans purchase and consume low amounts of animal-based proteins which may be a leading factor related to the high stunting and wasting rates. Owning an animal increased the purchased quantity of meat but lowered the purchased quantity of most other food groups.

Results suggest that policies and programs have to address multiple constraints simultaneously to increase the purchases of the limited food groups in the rural household diets that may be contributing to the high rates of stunting and wasting.

This study is the first to evaluate the interplay among prices, household income, household production, policies and donor programs, and demographic variables on rural Rwandan household food purchases.

The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and Human Rights (the Guiding Principles) in June 2011, initiatives related to their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of the key initiates – accounting research has, hitherto, lagged behind this growing momentum. In order to address this lacunae, this paper develops an agenda for future research in the area of accounting and human rights. In doing so, the paper provides an overview of the important contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).

This paper draws together and identifies key issues and themes related to the rapidly evolving research and policy domain of business and human rights and considers the relevance of these issues to accounting research.

The paper highlights the wide-ranging impact the Guiding Principles and other developments in business and human rights have for accounting practice and draws attention to potential areas of research for accounting scholars. In particular, the paper highlights the emergence of business and human rights due diligence requirements, including their management and reporting. Further, the paper draws attention to the development of business and human rights reporting and assurance practice – which, while still in its infancy, has gathered considerable momentum and support.

The paper provides important insights into emerging issues and developments in business and human rights that have clear relevance to accounting research and practice.

This paper, and the other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake research in this significant and emerging field.

To access new markets and improve sourcing practices small to medium sized manufacturing companies (SMEs) increasingly seek suppliers and customers in distant countries. Yet these new relationships with global partners often pose problems of an agency nature. The purpose of this paper is to directly address these challenges through the proposal of an information and communication technology (ICT)-based framework.

There has been very little research into how lead SMEs manage their global supply chains and the challenges they face. This paper uses a case study investigation to analyze how four French SMEs – final assemblers of machinery in the farming and agri-business sector – manage their international supply chains.

It was observed that the relationships and interactions between the SMEs and their immediate upstream and downstream partners were dominated by the agency problem and fell into six distinct categories (termed “barriers” to effective supply integration), namely; asymmetries, contractual design, supplier dependence, product specifications, supply chain complexity and performance monitoring.

The contribution of this paper is that a conceptual frame work was developed in which ICT solutions are offered to help address the barriers to supply chain integration, thus reducing the overall risk exposure due to externalities and problems of agency.

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

This research examines micro‐enterprises pursuing gradual growth. While very little research has been targeted specifically at the growth of micro‐enterprises, there are a host of possible influencing factors suggested by the rather broader small business literature. Less research has attempted to integrate the factors that influence growth of small firms into some form of model. Those models that were found had a number of shortfalls when it came to understanding the development of micro‐enterprises. A framework has been developed through this research that addresses these shortfalls. First, it has targeted specifically gradual growth micro‐enterprises; secondly, it is rigorously under‐pinned through empirical research; thirdly, it attempts to comprehensively cover the range of factors that influence development; fourthly, it focuses on the complex interaction of factors that may influence development. The research findings and implications are presented in two parts. Part 1 develops an empirically verified framework that explains how growth is influenced by a myriad of interacting factors. This leads to a discussion of the policy implications of the framework. Part 2 is presented in the next edition of the Journal of Small Business and Enterprise Development (JSBED) and will explore the managerial implications of the framework. This will provide a diagnostic toolkit to help micro‐enterprise owner‐managers and advisers pursue growth. The paper is derived from research conducted initially for the submission of a PhD thesis at the University of Brighton (Perren, 1996).

The purpose of this paper is to examine whether students’ completion of an introductory leadership minor course is associated with their first-year retention and their four-year graduation or continued enrollment. The authors used propensity score matching techniques and discovered that first-year students who enrolled in an academic leadership course had significantly greater odds of retention, graduation in four years (over withdrawal), and continued enrollment in four years (over withdrawal) compared to their peers who did not enroll in an introductory leadership minor course.

A number of recent studies have suggested that many small businesses are opting to become members of strategic alliances with other firms in order to minimise the perceived barriers to adoption of electronic commerce (E‐commerce). This study compares the perception of barriers to E‐commerce adoption between a sample of Swedish small to medium enterprises (SMEs) that have become members of some form of strategic alliance and those that have remained outside such arrangements. The results show that, in general, SMEs that are part of a strategic alliance perceive barriers as less applicable than their counterparts that are not part of a strategic alliance.