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The burgeoning population has an adverse impact on the employability prospects in the emerging economies and has triggered entrepreneurial activities to steer this predicament. The purpose of this study is to explicate the major entrepreneurial competencies that drive firm competitiveness.

Three industrial estates were selected from the two major industrial districts of eastern Uttar Pradesh, India. The study used a cross-sectional design and responses from micro, small and medium enterprises (MSME) entrepreneurs were collected by employing a structured questionnaire. Structural equation modeling was applied to empirically validate the proposed hypotheses in the study.

The study discerns the enablers of firm competitiveness and pursuit of excellence. The results reveal that the need for achievement and locus of control competencies strikingly augment firm competitiveness while risk-taking capability and innovativeness competencies aggrandize pursuit of excellence competency. The study further adduces that pursuit of excellence partially mediates between the liaison of risk-taking capability and innovativeness on the one end and firm competitiveness on the other.

The study demonstrates the compelling determinants of firm competitiveness and pursuit of excellence that might embolden training institutes and banks to emphasize the identified competencies for enhancing firm competitiveness and advancing loans.

There is a paucity of literature on “pursuit of excellence” and “firm competitiveness” regarding the MSME sector in India. Therefore, the study contributes to the literature by synthesizing these constructs in an epigrammatic conceptual model. The study is distinctive because it is one of the rare studies to explore the mediating effects of the pursuit of excellence entrepreneurial competency.

This study generates an aggregated overview of the literature on national culture and entrepreneurship (NC&E). The aim is to map the NC&E field via a systematic literature review of 130 articles published in refereed academic journals up to the end of 2022

Two different citation analysis methods are used: bibliographic coupling and co-citation

The results include the most influential studies, top-cited references and journals, and five major thematic clusters. The latter are (1) cultural models, frameworks and case studies; (2) social entrepreneurship, perceived barriers and entrepreneurial intentions; (3) institutions and sociocultural environments; (4) entrepreneurial orientation, cognition and networks; and (5) economic growth, entrepreneurial activity and firm performance

In contrast to previous NC&E literature reviews, this research employs a combination of bibliographic coupling and co-citation analysis. The findings offer a clearer understanding of the intellectual structure of this field and suggest new avenues for future investigations, including several relationship links with the resource-based view

The aim of this paper is to investigate the effects of environmental dynamism on different EO dimensions in family firms. The authors also examine the moderating role of national culture (uncertainty avoidance and in-group collectivism) and the level of family control and influence in fostering/hindering this relationship.

A survey was conducted among 1,143 family firms from twenty-eight countries. The authors developed and tested hypotheses through a fixed-effects regression analysis.

The findings suggest that environmental dynamism has a positive effect on all three EO dimensions. Analysis reveals a positive moderating role of family control and influence and negative moderating roles of in-group collectivism and uncertainty avoidance.

The findings imply that family firm managers should carefully interpret the influence of their national culture on family firm behavior. More specifically, family firms in dynamic environments should consider the importance of the national culture in which they are embedded. Those operating in high uncertainty avoidant and highly collectivist cultures should take proactive steps to cultivate a corporate entrepreneurial culture. On the other hand, the family should not undermine the effect of its control and influence. In dynamic environments, family control and influence may be a competitive advantage in reinforcing entrepreneurial orientation.

The study contributes to the literature on EO in family firms by expanding the previous research on the antecedents of EO and examining moderation effects of culture and family control and influence across a broad multi-country sample. In contrast with the common findings regarding the effect of family logic on EO, the study shows the strengthening role of family control and influence in the relationship between environmental dynamism and EO. The authors show that culture as an informal institution may also play a critical role in hindering/strengthening the relationship between environmental dynamism and EO.

The relationship between ethnicity, religion and entrepreneurship is an emerging field, and an extremely important topic, considering the influence of these drivers on people’s lives and on entrepreneurs’ performance, in particular. This study aims to explore and contribute to a more robust understanding of this relationship.

The main trends were disclosed using Preferred Reporting Items for Systematic Reviews and Meta-Analysis and VOSviewer. The set of articles cover the annual period from 1973 to 2022. The coupling analysis founded links to produce a framework outlining an integrative state of the art intersecting ethnicity and religion and entrepreneurship spectrum study.

The analysis identified integrative relationships between the concepts of ethnicity, religion and entrepreneurship, which describe the direction of literature, resulting in five main categories.

This study offers a novel framework and in-depth understanding to delve into this interrelationship research agenda. Guided by the gaps in the literature, a set of outstanding avenues for future research are proposed.

The purpose of this paper is to evaluate the relevant literature to gain deeper insights into understanding what directions of research are needed with reference to entrepreneurial orientation and competitive aggressiveness in the oil and gas sector of the Gulf Cooperation Council (GCC) region.

This paper is a conceptual evaluation of literature.

The extant body of research on both entrepreneurial orientation and competitive aggressiveness is based on quantitative studies without previous systematic, exhaustive and comprehensive grounded theory-based theorizing processes rooted in qualitative approaches. This accounts for inconsistencies and controversies of findings reported in the field.

The grounded theory-based approach advocated by this paper is likely to generate a more precise estimation of the relationship between entrepreneurial orientation, competitive aggressiveness and firm performance. Consequently, an accurate understanding of the interplay between these factors can empower managers to make finely-tuned strategic decisions, achieve sustainable competitive advantage and optimally adapt to dynamic and unforeseen environments.

The paper reports on important limitations of the existing literature indicating that current findings may be an artifact of studying a small number of industries.

The case uses primary source documents, such as the court cases brought forth by the SEC and US District Attorney, for the specifics about the fraud and secondary sources for further background information about the town and industry. The individuals in the case are not disguised. The authors have no connection to the case.

Thomas Laws was a CPA, a registered investment advisor and a real estate broker. Laws made a poor business investment. Instead of taking the financial hit, Laws orchestrated a complex Ponzi scheme using clients from his CPA practice and embezzling money from an employer, Santa Fe Gold Corporation. Laws’ scheme continued until his employer confronted him about missing funds. Frank Mueller, the CFO of Santa Fe, did not exercise the due diligence necessary until it was too late. Rest’s framework for ethical decision making is used to frame the ethical decisions Mueller can make. The case examines the conflict-of-interest guidance issued by the American Institute of Certified Public Accountants (AICPA) and allows students to examine the due diligence and controls needed by employers and prospective investors.

This case is designed for undergraduate accounting students taking Intermediate Accounting I, ACCT 0312 at the authors’ institution, typically junior-level students. It would be appropriate whenever you introduce the AICPA Code of Professional Conduct during an ethics discussion.

The purpose of this paper is to examine the role of green intellectual capital in fostering societal sustainability. Also, this study investigated how co-creational customer capital mediates the relationship between green intellectual capital and societal sustainability. The paper draws attention to co-creating customer capital and understanding its impact on societal sustainability in high-contact service startups.

Data were collected from responses from 376 high-contact service startup firms headquartered in the Indian subcontinent, particularly emerging markets. The proposed conceptual model was analyzed using the partial least squares structural equation modeling (PLS-SEM) approach. The analysis is based on primary data obtained from strategic-level employees.

The results highlight the impact of co-creational customer capital in the Green Intellectual Capital – Societal Sustainability (GICS) model. Green intellectual capital components significantly influence societal sustainability outcomes in the existence of co-created customer values. It establishes customer capital as an essential factor that mediates the relationship between green intellectual capital and societal sustainability.

This research provides conceptualization and subsequent investigation of customer value creation in service-led startups. The construct co-creation is more appropriate for the service industry in common.

This paper establishes co-created customer capital as an enabler in transforming underlying components of green intellectual capital into societal sustainability measures. Firms may generate higher customer value by pooling green human and relational capital along with active customer response and shared knowledge. This creates an organizational asset termed co-created customer capital specific to service industries.

The article proposes a novel way to analyze customer value in service organizations. To the best of the authors’ knowledge, no study has looked at how co-creational customer capital could act as a mediator between green intellectual capital and societal sustainability in the service industry context, particularly for SMEs and startups from emerging economies. Co-created customer capital may be used as an instrument to overcome managerial challenges in the context of transforming green intellectual capital into societal capital.

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace regarding equitable opportunities for minority groups (which include women, Blacks, Hispanics, Asians and other low-income populations), as they aim for the “American dream”.

SCOTUS decision and rationale, along with literature.

The race-based affirmative action (AA) precedent was recently overturned by the Supreme Court of the United States (SCOTUS) in the case of Students for Fair Admission (SFFA), Inc. vs President and Fellows of Harvard College/University of North Carolina. SCOTUS ruled that race cannot be a specific basis for college admission. In other words, public and private colleges and universities will no longer be able to consider “race” as a factor in deciding which qualified applicants should be admitted to enhance the diversity of their student body.

This is an original analysis.

The Scottish Enlightenment, which gave birth to classical liberal thought and political economy, developed out of a strong theological tradition and was marked by significant theological conflict. Most people understand the Scottish Enlightenment through the works of David Hume, Adam Smith, and their intellectual circle of Moderate clergy and literati. Though this group represents the dominant strain of thinking in the Scottish Enlightenment, one should not neglect other important contributions made by more orthodox clergy and literati. Comparing the ideas of less well-known, but leading figures of the Moderate and the orthodox literati, Hugh Blair and John Witherspoon, reveals different views on doctrines related to salvation, human nature, and God’s providence, as well as on the nature of moral judgment and education. These differences provide important context for understanding the ideas and arguments of more influential philosophers like Smith and Hume.