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While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.

A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.

Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.

The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.

Blood donation knowledge of healthy young students is crucial to donate blood voluntarily and regularly in long-term. This study aimed to determine the influencing factors on the blood donation knowledge, to identify gaps of blood donation knowledge and reasons for not donating blood among university and college students in Yangon, Myanmar.

Cross-section survey (May 2019) was conducted in students of Yangon Technological University (YTU) and National Management Degree College (NMDC) with the use of quota and convenience sampling method. The questionnaires covered sociodemographic characteristics, blood donation knowledge and reasons for not donating blood.

Total 320 students (129 males and 191 females) with age of 18 to 23 years old participated. Previous blood donation had statistically significant influence on blood donation knowledge scores (ß = 0.396, p < 0.001). Gaps of knowledge between nondonors and blood donors were recorded, especially in universal recipient blood groups, Rh blood groups, blood donation interval, eligibility criteria, transfusion-transmitted infections (TTIs), amount of blood removed in donation, benefits of blood donations and misbelief of infections from blood donation. Top three reasons for not donating blood among nondonors were (1) no opportunity, (2) fear to donate and (3) still underage to donate.

Blood donations programs should extend awareness-raising programs in academic society and population at large. Raising awareness should focus on the knowledge gaps such as donor eligibility, interval of blood donations, TTIs and benefits of donating blood to recipients.

Measuring internal response of online learning is seen as fundamental to absorptive capacity which stimulates knowledge assimilation. However, the evaluation of practice and research of validated instruments that could effectively measure online learning response behavior is limited. Thus, in this study, a new instrument was designed based on literature to determine the structural variables that exist in the online learning response behavior.

A structured survey was designed and distributed to 410 Malaysian students enrolled in higher-education institutions. The questionnaire has 38 items, all of which were scored using a seven-point likert scale. To begin with, exploratory factor analysis with three types of extraction methods (i.e. principal component, principal axis factoring and maximum likelihood) was used as the method for comparing the outcomes of each extraction method's grouping variables by constantly using a varimax rotation method. In the second phase, reliability analysis was performed to determine the reliability level of the grouping variables, and finally, correlation analysis was performed to determine the discriminant nomological validity of the grouping variables.

The findings revealed that nine grouping variables were retrieved, with all items having a good value of factor loading and communalities, as well as an adequate degree of reliability. These extracted variables have good discriminant and nomological validity, as evidenced by correlation analysis, which confirmed that the directions of relationships among the extracted dimensions follow the expected theory (i.e. positive direction) and the correlation coefficient is less than 0.70.

This study proposes a comprehensive set of questionnaires that measure the student's online learning response behavior. These questionnaires have been developed on the basis of an extensive literature review and have undergone a rigorous process of validity and reliability for the purpose of enhancing students' online learning response behavior.

This study's findings will aid academic practitioners in assessing the online learning response behavior of students, as well as enhancing the questionnaire's boost factor when administered in an online learning environment.

Though logistics security only took care of trading phase in the past, many countries in the world have begun to introduce logistics security system as its coverage has been extended from production stage to delivery at the final destination. Logistics security system has become indispensable element for global corporations involved in international trading and studies on logistics security keep going on. Most of the studies, however, are focused on discussion of system, cost and influence of logistics security and few of them have been specifically dealing with substantial effectiveness thereof. This study developed the models of supply chain security activities and their outcome by means of using Balanced Scorecard (BCS) which is a well known performance indicator to identify relationship between supply chain security activities and their accomplishment. In this study we have presented 8 supply chain frameworks, human resources management, information system management, facilities/freight management, security process, crisis management capability, relationship with partners, sharing of logistics information and logistics security accomplishment, with reference to standards of C-TPAT and AEO based on WCO framework, 10 supply chain security capabilities. This study further indicates that relationship with partners has more effect on logistics security accomplishment than sharing of logistic information. Just as relationship between corporations in chain of supply and sharing of information among them are important elements in management of supply chain, relationship with partners and sharing of logistic information will have positive effect on supply chain security accomplishment and raise its effectiveness.

The purpose of this paper is to emphasise the importance of high levels of trust and collaboration for increasing the likelihood of project management (PM) success. However, the link between these three constructs remains unclear.

In this study, the authors use structural equation modelling (SEM) based on the findings from an international survey of 151 project practitioners to demonstrate the significance of project team trust and collaboration for increasing the likelihood of PM success.

The results indicate that PM success becomes more likely as the degree of collaboration improves which, in turn, is influenced by an increase in the level of trust between team members. The two factors of PM success are project performance and knowledge integration and innovation. The six factors of the degree of collaboration that were studied are physical proximity, commitment, conflict, coordination, relationships and incentives. The three factors of the level of trust investigated are expectations, knowledge exchange and imported trust.

The results of the study are expected to provide insight for project practitioners to increase the likelihood of PM success by taking cognisance of the factors that influence collaboration and trust. The results of the study may also provide insight into teaching and learning in tertiary education, in terms of professionalism and integrity issues.

This paper presents a new perspective for investigating PM success. SEM techniques are used to determine the likelihood of PM success by promoting trust and collaboration in the project team. This unique approach highlights the “human factors” that influence perceived PM success which should benefit both researchers and practitioners.

The purpose of this paper is to present the results of an exploratory study that investigates Portuguese academics’ conceptions concerning the temporal properties of e-learning, in the context of traditional Higher Education Institutions.

Grounded Theory methodology was used to systematically analyse data collected in semi-structured interviews with 62 academics. Data analysis followed the constant comparative method and its three-staged coding approach: open, axial and selective coding. Data collection and analysis developed until theoretical saturation was reached.

Emergent academics’ conceptions concerning the temporal properties of e-learning indicate the existence of unregulated and unaccounted for dynamics, which are a direct consequence of transitioning from campus-based lecturing to teaching online using the affordances of virtual learning environments. This transition produces disruptions to established workload metrics and work patterns, as well as conflicts with dominant modes of instructional delivery that are not synchronised with the demands of online interaction and immediacy.

This paper is valuable to e-learning strategists and administrators. An understanding of the temporal properties of e-learning as perceived by academics provides actionable knowledge that is directly applicable to the design of suitable work arrangements, normative frameworks and e-learning practices that address perceived time-related barriers. To mitigate the time-related conflicts and disruptions identified in the study the authors suggest the establishment of university-wide norms of virtual presence and the implementation of temporal protocols to sustain the productive engagement between instructors and learners.

Humane entrepreneurship (HumEnt) has been theoretically proposed as a new model of entrepreneurship supporting the idea of an enlarged entrepreneurial strategic posture. The aim of paper is to frame humane entrepreneurial orientation’s (HEO) characteristics by showing how firms apply the HumEnt approach, and to offer suggestions to build an HEO measurement scale.

The study adopts a case study approach, focusing on five Italian small and medium enterprises (SMEs).

The study (1) identifies which are the characteristics of HEO strategic posture in the enterprises under examination; (2) shows that entrepreneurs' personal values and credos are fundamental to having an HEO strategic posture adopted; (3) provides indications on the development of a measurement scale through a discussion of emerging HEO themes.

The value of the study is that emerging themes of HEO strategic posture was derived from the analysis of five Italian SMEs. Entrepreneur's personal values have been proven to be relevant in the implementation of HEO. Based on the emerging HEO themes, the study contributes to the literature opening the way toward the building of an all-encompassing HEO measurement scale.