Search results

This article advances a conceptual typology delineating the differences and similarities between business- and social-sector new venture creators. Our classification scheme differentiates business and social entrepreneurs, considering characteristics of social entrepreneurs in a larger entrepreneurial context.Within a conceptual 2x2 typology based on two dimensions: drive (passion vs. business) and desired return (financial ROI vs. social ROI), we identify and classify 80 examples of new venture creators into one of the quadrants of an enterprise model of entrepreneurs. Preliminary results reveal similarities between social and traditional entrepreneurs and differentiate social entrepreneurs in terms of traits, goals, tendencies, and motivational sources.

This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.