Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The effects of corruption in entrepreneurial ecosystems on entrepreneurial intentions
2019
Although researchers have identified corruption as a factor capable of affecting the entrepreneurial ecosystem at the national level of analysis, scholars have reported conflicting results regarding the exact nature of the relationship between corruption and entrepreneurial intentions. This paper formulates some propositions about the complex relationship between corruption and entrepreneurship at different levels of analysis and it suggests and explores the socio-cultural consequences of such domains&rsquo
Education, Innovation and Economic Development
2016
Abstract Innovation is a concept that is more and more often used as a solution for increased competitiveness and economic development, either at organizational level or at a national one, but how is it created and what are the factors involved in the cycle education-innovation-economic and social development? This article intents to clarify the above mentioned cycle and provide an insight on what innovation means and what are its components, especially from a macroeconomic point of view. The results show how important innovation and other components like education are for the national and global economic development.
Parental role models and the decision to become self-employed: The moderating effect of personality
2010
This paper uses social learning theory to examine the influence of parental role models in entrepreneurial families. We distinguish between paternal and maternal role models and investigate how their influence on offsprings’ decision to become self-employed is moderated by personality, specifically the offsprings’ openness. We use data on 461 alumni from eight German universities. Our results show not only that the presence of a parental role model increases the likelihood that individuals become self-employed, but that the influence of role models also depends on the individual’s openness. We discuss the implications of our findings for research on entrepreneurial families, role models, an…
Management Capabilities and Environmental Characteristics in the Critical Operational Phase of Entrepreneurship—A Comparison of Finnish Family and No…
2003
This study seeks to clarify which factors associated with the start-up and critical operational phase of family and nonfamily firms influence the ability of those firms to survive over the critical first three years of their existence. In search of potential differences in the structural characteristics between these two types of firms, this study compares owners of Finnish family and nonfamily businesses in motives for founding the firm, characteristics of the local environment, changes in strategic factors, changes in networks, and differences in style of management. The findings revealed marked differences in individuals’ motives for founding a business: for family business owners, the …
Can business model innovation help SMEs in the food and beverage industry to respond to crises? Findings from a Swiss brewery during COVID-19
2021
PurposeThe purpose of this paper is to show how different business model innovations (BMIs) help small and medium-sized enterprises (SMEs) in the food and beverage industry to navigate turbulent and uncertain environments such as the coronavirus economic crisis (COVID-19).Design/methodology/approachThe paper adopts an in-depth case study approach and uses a dynamic business modeling (DBM) approach to analyze how a pioneer craft brewery in Switzerland implemented innovative actions undertaken during the COVID-19 pandemic.FindingsThe paper offers a novel framework describing three processes helping SMEs to implement innovations in their business model (BM) to respond in an effective way to cr…
Human Security versus Human Development - Behavioristic Approach
2016
Abstract Recent terrorist attacks in Brussels, Paris and Istanbul, are shaking a world bewildered of daily fear of violence, while the contemporary consumer has to deal with the “new wars” emerging in the context of the current socio-economic and political context. The issue is especially thorny since, most of the times, the “enemy” the citizens must face is unknown, not only when it comes to terrorist attacks, but also when dealing with the question of the “enemy” in foods purchased for consumption (food security) or the security of personal data when accessing and using the Internet (cyber security). Consequently, this paper attempts to highlight the way in which the safety and security n…
The Impact of the Current Crisis Generated by the COVID-19 Pandemic on Consumer Behavior
2020
Abstract It is well known that the extent to which the supply manages to adapt to the demands and changes in consumer behavior is key to the success of a business or, in the current economic context, to the survival of a business. This paper aims to analyze the manner in which the perception and attitude of the individual towards risk causes major changes in its purchasing behavior and, implicitly, to identify the tools of marketing with a favorable impact on the consumer, in the economic and social context generated by the Covid-19 pandemic. Although the fear and concern generated by the current economic and social crisis are visibly affecting both social behavior in general, and purchasin…
Investments, Economic Growth and Employment: VAR Method for Romania
2019
Abstract Economic growth can be seen as an effect of both fiscal policies and different legislative norms applied at national and macroeconomic level. Investments are a determining factor in the evolution of socio-economic life, influencing also the employment rate. This paper aims to identify the influence of investments on economic growth and employment using the vector autoregressive model (VAR). Based on the quarterly data from Romania, between the first quarter of 2000 and the second quarter of 2018, the Granger causality test and the impulse - response function was applied to identify the effect of the investments on the sustainable development of the Romanian economy. The results rev…
Dimensions of National Culture – Cross-cultural Theories
2019
Abstract Over the past three decades, after Hofstede presented his proposal about cultural differences, many authors have presented their dimensions of national culture. The aim of this article is to give a synthesis of the proposal from significant authors and show a set of models of cultural dimensions based on theoretical and pragmatic analysis such as models of Hofstede, Trompenaars, GLOBE, Inglehart, Schartz. Also, examples used in this paper help more to understand the importance of research national culture.
Using Interactive Methods in Teaching Accounting
2016
Abstract Active learning shifts the focus of instruction from what the teacher should teach or deliver to students, to what the students should be able to do with the course material. Interactive methods are modern ways of stimulating teaching, representing tools of learning which favor the interchange of ideas, experiences, and knowledge. The purpose of this paper is to present a series of active teaching methods for the accounting data as being an alternative in the process of improving the teaching and learning of the accounting process.