Search results
1 – 10 of over 5000Daniel R. Clark and Jeffrey G. Covin
The literature on international entrepreneurship offers two competing views on why new ventures internationalize: (a) the nature of the opportunity pulls them international or (b…
Abstract
The literature on international entrepreneurship offers two competing views on why new ventures internationalize: (a) the nature of the opportunity pulls them international or (b) the founder pushes the firm international. While these two internationalization drivers are not independent, they do represent unique causal mechanisms. Previously, the tools available to understand the entrepreneur’s disposition toward internationalization were limited. The present study uses the theoretical foundation of the international entrepreneurial orientation construct and from it develops and tests an attitudinally-based individual-level measure of disposition toward internationalization. To ensure the validity and reliability of the new measure, termed International Entrepreneurial Orientation Disposition, studies were conducted to: develop new scale items, examine their psychometric properties and construct validity, and demonstrate criterion validity. A strong measurement model is developed using structural equation modeling (CFI = 0.93, RMSEA = 0.07), and the measure is shown to be useful as a predictor of perceived international venture attractiveness.
Details
Keywords
G. T. Lumpkin and Robert J. Pidduck
Entrepreneurial orientation (EO) has emerged as a core concept in the field of entrepreneurship. Yet, there continue to be questions about the nature of EO and how best to…
Abstract
Entrepreneurial orientation (EO) has emerged as a core concept in the field of entrepreneurship. Yet, there continue to be questions about the nature of EO and how best to conceptualize and measure it. This chapter makes the case that EO has grown beyond its roots as a firm-level unidimensional strategy construct and that a new multidimensional version of EO is needed to capture the diverse manifestations and venues for entrepreneurial activity that are now evident around the world – global entrepreneurial orientation (GEO). Building on the five-dimension multidimensional view of EO set forth when Lumpkin and Dess (1996) extended the work of Miller (1983) and Covin and Slevin (1989, 1991), the chapter offers an updated definition of EO and a fresh interpretation of why EO matters theoretically. Despite earnest efforts to reconcile the different approaches to EO, in order to move the study of EO and the theoretical conversation about it forward, we maintain that as a group of scholars and a field, we need to acknowledge that two different versions of EO have emerged. Given that, we consider original approaches to measuring EO, evaluate formative measurement models, consider multiple levels of analysis, call for renewed attention to EO configurations, and discuss whether there is a theory of EO.
Details
Keywords
Joshua V. White, Sanjay Chaudhary and Vishal K. Gupta
The concept of entrepreneurial orientation (EO) attracts considerable attention in the organizational literature. Focusing on issues related to measurement of EO and using a…
Abstract
The concept of entrepreneurial orientation (EO) attracts considerable attention in the organizational literature. Focusing on issues related to measurement of EO and using a three-pronged framework to organize the growing diversity of EO measures, the authors conduct a systematic literature review on how EO is captured and assessed in the empirical literature. Specifically, the authors classify 551 empirical works according to the approach to measurement (i.e., managerial perceptions, content analysis, and resource allocations) which allows the authors to document and critically analyze prevalent measurement practices within the literature. Based on the synthesis, the authors identify key measurement-related tensions that may inhibit cumulative knowledge development in the area of EO, such as ad hoc modification of seminal scales and lack of theoretical clarity with respect to measurement. Additionally, the authors find that research into the antecedents of EO as well as causality and temporality of the phenomenon is underdeveloped, which the authors attribute to scarce use of mixed methods. The authors conclude chapter by discussing the challenges involved in measuring EO and offering possible recommendations for future inquiry.
Details
Keywords
Marie Kulesza and Pamela Q. Weaver
The American Institute of Certified Public Accountants (AICPA) is charged with maintaining the relevance of the Uniform CPA exam to ensure that those who pass the exam and become…
Abstract
The American Institute of Certified Public Accountants (AICPA) is charged with maintaining the relevance of the Uniform CPA exam to ensure that those who pass the exam and become certified have the skills and abilities to keep pace with the ever-changing accounting profession. For students pursuing the CPA designation, passing the Uniform CPA exam, and meeting the 150-hour requirement are key factors. With the launch of the latest version of the Uniform CPA exam in 2017, the question about whether educators should adapt their existing courses to meet the new CPA exam structure and focus is up for debate. This chapter contains a review of the proposed changes to the Uniform CPA exam by the AICPA and various statistics regarding historical pass rates. Further, the chapter includes the results of a survey about whether accounting faculty plan to adjust their courses to reflect the changes to the exam and whether they feel pressure from various stakeholders to improve CPA exam pass rates for their respective institutions.
Details
Keywords
Kara Hunter, Joan Lee and Dawn W. Massey
Stuebs et al. (2021, p. 38) note that soft skills “are essential for accountants to carry out their moral agency role in society.” Indeed, calls for aspiring accounting…
Abstract
Stuebs et al. (2021, p. 38) note that soft skills “are essential for accountants to carry out their moral agency role in society.” Indeed, calls for aspiring accounting professionals to have well-developed soft skills have been ongoing for decades (American Accounting Association [Bedford] Committee on Future Structure, Content, and Scope of Accounting Education, 1986; Accounting Education Change Commission, 1990; Albrecht & Sack, 2000; Big 8 White Paper, 1989; Lawson et al., 2014; Pathways Commission, 2012). Despite these calls, the development of accounting students’ soft skills remains elusive (Fogarty, 2019; Rebele & St. Pierre, 2019). Perhaps this is not surprising as a commonly accepted, profession-specific definition of the term is lacking, as is consensus about the corresponding capabilities comprising accounting professionals’ soft skills. Instead, those in the accounting profession have treated the term soft skills much the way Justice Potter Stewart famously described hard-core pornography: “I know it when I see it” (Jacobellis v. Ohio 1964, p. 197). The problem, of course, is that such a description is individualistic and can lead to conflicts and inconsistencies not only in identifying the phenomenon (Baskin, 2018; Goldberg, 2010) but, more importantly, particularly in the case of soft skills, in taking steps to foster its development and measuring changes in it. Thus, understanding the term soft skills and its fundamental capabilities is a necessary prerequisite to the development of the soft skills deemed critical for future accounting professionals. In this chapter, the authors advance that understanding by developing an accounting-specific definition for soft skills and identifying a set of capabilities that comprise soft skills applicable to accounting professionals. The authors also discuss the implications of the work and conclude by recommending soft skills in accounting be referred to as professional competencies.
Details
Keywords
The growing uses of digital technologies have been creating several new business opportunities. Recently, a new concept has emerged in the literature, the “digital…
Abstract
The growing uses of digital technologies have been creating several new business opportunities. Recently, a new concept has emerged in the literature, the “digital entrepreneurship ecosystem” (DEE). However, it has been empirically understudied. Thus, this study aims to analyze the influence of DEE on entrepreneurial activity. The meta-organization theory was used as a perspective of analysis. A quantitative methodology was applied in a sample that includes data from 28 European countries through the generalized method of moments. It was concluded that the DEE pillars, informal and formal institutions, market conditions, physical infrastructure, human capital and talent and networking and support positively influence entrepreneurial activity. It was also found that the variables knowledge, creation and dissemination and finance have a negative impact on entrepreneurial activity. Several theoretical and empirical contributions are also left for the various stakeholders. The present study is original, as no known studies analyze the influence of DEE on entrepreneurial activity in European countries from the perspective of meta-organization theory.
Details
Keywords
Rogelio J. Cardona, Karen C. Castro-González, Carmen B. Ríos-Figueroa and José C. Vega-Vilca
Puerto Rico (PR) is among the US jurisdictions with the lowest passing rates on the Certified Public Accountant (CPA) exam (National Association of State Boards of Accountancy…
Abstract
Puerto Rico (PR) is among the US jurisdictions with the lowest passing rates on the Certified Public Accountant (CPA) exam (National Association of State Boards of Accountancy (NASBA), 2016, 2017). No prior studies have addressed this issue. To fill this gap, the authors conducted a survey among candidates to examine the factors perceived as challenges on the exam. The authors also studied the relationship between respondents’ individual, educational, and CPA exam-related characteristics and the likelihood of success on the exam. Results reveal there are three factors perceived by respondents as their main challenges: level of technical difficulty, cost of the exam, and not enough time to study for the exam. Additional analysis indicates that age, major Grade Point Average, weekly study hours, and the time interval between graduation and the first attempt at the exam are significant factors that affect the passing rates on the exam. These findings suggest that a combination of individual, educational, and exam-related factors affect Puerto Rican candidates’ results on the exam. The socioeconomic background of PR may heighten the impact of such factors. Considering that the accounting profession is always adapting to the evolutionary demands of the business environment, these results may contribute to the development of adequate measures in support of Puerto Rican and other minorities with diverse backgrounds.
Details
Keywords
Ayanna F. Frederick and Talia R. Esnard
Across the globe, the increasing exploration of women entrepreneurship as an emerging phenomenon has resulted in growing lines of examination that extend across the motivations…
Abstract
Across the globe, the increasing exploration of women entrepreneurship as an emerging phenomenon has resulted in growing lines of examination that extend across the motivations, challenges, contributions, and strategies for navigating the entrepreneurial space. Despite such advancements in the field, the effects of gender and motherhood on entrepreneurship remain highly under-theorized and under-contextualized, with little appreciation of the spatial and situational realities that they confront. Such is the case for the Caribbean where women and mothers are increasingly entering into entrepreneurship, but where their realities are yet to be understood. In this chapter, we therefore make a case for the use of contextual theorizations that focus on the structural, historical, and cultural aspects of entrepreneurship, and the implications of these for the thinking and action of women entrepreneurs and mumpreneurs in the region. Implications for entrepreneurial research, policy, and practices in the Caribbean are also discussed.
Details
Keywords
Birton J. Cowden, Jintong Tang and Josh Bendickson
A large body of research has exhibited the positive effect of entrepreneurial orientation (EO) on firm performance. However, research that attempts to explore what happens to high…
Abstract
A large body of research has exhibited the positive effect of entrepreneurial orientation (EO) on firm performance. However, research that attempts to explore what happens to high EO firms when they mature is sorely needed. Every firm establishes a heritage over time that impacts future capabilities. In the current research, we build on the international business literature to examine how a firmʼs administrative heritage moderates the long-term effects of the EO-performance relationship, examined through the firmʼs asset specificity, founder tenure, and home culture embeddedness. From this, implications are derived for EO retention and the firmʼs awareness of administrative heritage and how to shape it to their advantage.
Details