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The purpose of this paper is to discuss how interlibrary loan practice and access to electronic resources in Canada are affected by copyright law, copyright collectives, and license agreements.

The author summarizes the current Canadian copyright laws and copyright collectives governing interlibrary loan practices, reviews the terms of typical electronic resource license agreements, describes how copyright laws in the USA are often imposed upon Canadian libraries through their various license agreements, and discusses the confusion created by these often conflicting obligations.

Although the current state of Canadian copyright law creates confusion for libraries, the promise of new legislation and future Supreme Court rulings may help resolve some thorny issues.

The paper provides a thorough review of Canadian copyright law as it pertains to interlibrary loan practices. It should be of great interest to any interlibrary loan practitioner who is interested in copyright issues, licensing agreements, and their combined impact upon the future of resource sharing.

This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other features of the organizational control system. Descriptive statistics indicate limited use of management accounting techniques common in manufacturing firms, such as standard costing and variance analysis. A cross-lagged model suggests that implementation of an innovative management accounting system may be causally linked to decreasing operating costs.

This paper proposes a hegemonic power hypothesis to examine the determinants of CEO compensation by drawing on insights from the field of international relations. It then reports results of an empirical test of this hypothesis. The results indicate a limited support for the hegemonic power hypothesis, indicating the importance of a cross‐disciplinary perspective in studying the determinants of CEO compensation.

The link between social interaction and entrepreneurial activity has attracted considerable attention in the entrepreneurship literature. In this study, we focus on individual cultural values, shaped by interactions in the social space, as they relate to opportunity evaluation, a cornerstone of the entrepreneurial process. We test our predictions in India, a non-Western society that has sustained one of the highest rates of entrepreneurial activity in the world. Our findings suggest that value orientation of high power distance is negatively associated with opportunity evaluation whereas uncertainty avoidance, collectivism, and femininity are positively associated with opportunity evaluation.

Although scarce in the literature of entrepreneurship, the Aztec and Mayas (as well as the Incas), two of the most important civilizations in ancient Latin America, are considered by us as entrepreneurs. This is our departing point for understanding where entrepreneurship was born and built in Latin America. Unfortunately, its indigenous communities still are far behind in terms of labor, quality of life, poverty, and economic opportunities. From the ethnic entrepreneurship theory and after a deep literature review, a model is proposed for our region, a starting point to analyze and understand its processes in our region, thus making an impact on the development of public policies that can ultimately alleviate and improve the condition of this communities, and by going back to its roots, give a clearer picture of the reasons behind the present and future condition of entrepreneurship in Latin America.

Relatively few comparative studies have examined how perceptions across cultures might converge or diverge regarding careers in general and new venture careers in particular. Our research addresses this gap by providing a comparative study of career perceptions among undergraduate business students in three countries with different levels of experience with capitalism: Ukraine, South Korea, and the United States. Results suggest both surprising differences and interesting similarities between undergraduate students in the three countries with regard to how they perceive characteristics associated with entrepreneurial careers. Findings are discussed in the context of distinct differences and commonalities across cultures and implications for future research provided.

This study examines what social ties within collectivist settings mean for women's venturing and how these ties support women in gaining empowerment through their ventures.

Thirteen in-depth semi-structured interviews with women entrepreneurs located in the United Arab Emirates (UAE) were conducted to examine the influence of social ties in their ventures.

The findings reveal that women in this context, contrary to most reported findings in the extant literature, both rely more on and find strong ties more conducive than weak ties in most of their entrepreneurial behaviours and activities. Results also show how the UAE's collectivist cultural norms shape social networks and inform individual decision-making, resource acquisition, well-being and self-efficacy as well as enhance women's empowerment through entrepreneurship. The women entrepreneurs were found to leverage their social ties for both power and action throughout their entrepreneurial journey consistent with their culture.

A conceptual model, derived from the results of a qualitative study, illustrating the relationships between women entrepreneurs' use of social ties and the empowering capacities of venturing within a collectivist cultural context is developed. Based on these findings, the authors discuss the implications for policymakers and recommend avenues for future research, and research designs, on women entrepreneurs in collectivist contexts.

Entrepreneurship is currently at the focus of much theoretical, practical and political interest. In Europe, agriculture has faced dramatic pressures for restructuring, and facilitation of the entrepreneurial skills of farmers and stronger entrepreneurial orientation in the rural areas have been hailed as possible solutions for the emerging problems. The aim of this paper is to use this nexus of agriculture and entrepreneurship as an illustrative example, through which the nature of entrepreneurial skills and the elements underpinning their adoption can be examined.

The task is carried out by reflecting theoretically on the concept of entrepreneurial skills and on their embedded nature, before demonstrating the usefulness of the concept as a tool in understanding the case of an enterprising Finnish farmer, active both in conventional farming and in diversified business.

The theoretical and case study analyses reveal that the concept of entrepreneurial skills is far from an unambiguous one, as well as is the aim to develop them through teaching. If proper care is taken to distinguish the concept from, and relate it to, the elements in which it is embedded, the notion is a useful tool for empirical investigation. By applying such a procedure, it is shown that the contexts of conventional farming and business diversification call for clearly different entrepreneurial skills, some of which are more amenable to teaching than others.

This paper shows how one can develop a fuller understanding of the skills that farmers need to become entrepreneurial by diversification.

Due to impressive market growth over several decades, consulting can today be regarded as an influential industry. In spite of this success, consulting is confronted with prejudices, which, to some extent, can be linked to difficulties in the evaluation of consulting services. By guaranteeing certain qualification levels, professionalism is generally considered useful for reducing this kind of uncertainty. In this chapter, using a German case as an example, we analyze professionalization efforts among consultants. We argue that these efforts will never be successful if the classical concept of professionalism is applied. However, seen from the perspective of the “new professionalism” that concentrates on work behaviour, consultants qualify as highly professional.