Search results

Our aim is to better understand access to finance and financial inclusion and how this impacts the development of female-run enterprises in Nigeria. In such a way, we can better understand the gendered context of entrepreneurship and the implications for business growth. This chapter adopts an interpretivist paradigm to explore the social reality within which entrepreneurship is enacted. Qualitative data are interpreted from semi-structured interviews of 10 Nigerian entrepreneurs, five males and five females. Findings reveal that, though structural support may be apparent, the entrepreneurial process of financing a business is characterised, in part, by social expectations of gender. It is through this social view of entrepreneurship that we provide an understanding of what it is to be entrepreneurial in practice. This chapter makes recommendations that in practice while financial institutions and policy makers may assume a ‘one size fits all’ approach to financial inclusion through different programmes currently available for entrepreneurs by the various governmental and non-governmental institutions in Nigeria, the context of gender has implications for the nature of business activity, particularly in a society characterised by patriarchy. This study also makes practical contributions for research and for practice.

This chapter argues for the unrealised potential value of methodologies derived from a critical realist research philosophy in the field of entrepreneurship studies. Critical realism offers methodological alternatives that, through the generation of new insights into social relations, social structures and key generative mechanisms, can offer significant value for entrepreneurship researchers. Reflecting on their personal experiences researching from a critical realist perspective in entrepreneurship studies, the authors explore how this research philosophy can extend the field of inquiry and promote new perspectives. The chapter explores this in relation to the specific topic of enterprise policy and demystifies some aspects of critical realism by setting out some of its basic principles to demonstrate their potential to develop new insights. Further, this approach can create significant impact, for example, through the development of effective interventions. The chapter concludes by identifying implications for enterprise policy development, implementation and evaluation.

Change agents are individuals who can successfully transform aspects of how organisations operate. In education, teachers as change agents are increasingly seen as vital to the successful operation of schools and self-improving school systems. To date, however, there has been no systematic investigation of the nature and role of teacher change agents. To address this knowledge gap, we undertook a systematic review into five key areas regarding teachers as change agents. After reviewing 70 outputs we found that current literature predominantly positions teacher change agents as the deliverers of top-down change, with the possibility of bottom-up educational reform currently neglected.

Various philosophers and thinkers have discussed the importance of thinking and philosophising about the concept of ‘place’. A necessary structure of human experience, place is vital to the very foundation of human experience. More than the geography or arrangement of places, place is a concept that moulds human experience and contributes to understanding oneself and the world. Place has also been used to explain political motivations and issues such as citizenship, diaspora and migration. Despite its importance, place has not been problematised enough and has been neglected in studies of intersectionality. For instance, the role and influence of place in a person's diversity wheel and the interlocking web of oppressive structures have been reduced to either racial, class or gender categories. As a result, current critical theories fall short in drawing up the effects of place on intersectionality. This chapter, therefore, proposes the need to develop a critical place theory. It highlights the role that place-aspects play in the oppression and marginalisation of individuals. Moreover, it also examines the relatively new concept of placism as an analytical framework that can be used to explain varying oppressive placial structures.

This paper aims to investigate the competitive potential of different classes of municipalities within larger metropolitan areas, considering three dimensions of place competitiveness, associated to contemporary economic recovery agendas: the “dual transition” (green and digital) and socio-economic resilience.

The proposed methodology is divided in two stages, the first aiming at developing a new Index of Urban Competitiveness, based on three key dimensions of place development, by using principal component analysis and hierarchical cluster analysis; the second intends to identify municipalities’ main competitive assets, throughout the examination of the existing links between the overall competitiveness index and intra-metropolitan place conditions in each dimension. This methodology is applied to the metropolitan areas of Porto and Lisbon.

The analysis shows a weak link between population size and urban competitiveness, suggesting that economic recovery investments primarily targeting larger municipalities will not necessarily lead to greater metropolitan competitive advantages. On the contrary, taking into consideration place-based interventions for different “clubs” of municipalities would more likely contribute to enhance competitive performance and valorise territorial assets. Furthermore, while the relationship between competitiveness and environmental performance appears to be non-linear, digitalization and economic and social resilience prove to be key for urban competitive potential.

By drawing on contemporary notions of urban competitiveness, the work proposes a revised method to evaluate competitiveness, latent qualities and intrinsic features of places, constituting an initial step to conceive suitable metropolitan development and investment strategies for economic recovery.

The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.

The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.

The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.

The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.

The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.

Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.

Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.