Search Results (99)

The study explores the role of management accounting education in cultivating an entrepreneurial mindset among management accountants and entrepreneurs in Zimbabwe. This study was motivated by the lack of a deep understanding of how management accounting education can contribute to the development of the entrepreneurial mindset, despite the growing importance of entrepreneurship in driving innovation and economic development. This study seeks to bridge the gap by providing insights into the intersection of accounting education and the formation of an entrepreneurial mindset in Zimbabwe. The study utilised an inductive research approach, which aligned with the interpretivist research philosophy adopted. Data for the study were collected through in-depth interviews with 11 management accountants and entrepreneurs regarding management accounting education and its role in fostering an entrepreneurial mindset and analysed using thematic analysis. The findings elucidate how management accounting education fosters entrepreneurial thinking, emphasising strategic decision-making, risk evaluation, and innovation. Participants underscored the need for courses that integrate practical skills with academic knowledge to better equip students for entrepreneurial challenges. This research study contributed to the literature by providing context-specific insights from Zimbabwe, a developing country, and thereby extending the understanding of how management accounting education shapes entrepreneurial mindset development in resource-constrained and volatile environments. Furthermore, it provides an integrated viewpoint that connects entrepreneurial thinking, experiential learning, and accounting education in the context of the Global South. This study concluded that management accounting education is essential for shaping the entrepreneurial mindset in Zimbabwe. Suggestions for improving the relevance and efficacy of accounting education in promoting entrepreneurship include changes to the curriculum and teaching methods. Full article

This study examines the relationship between university students’ financial literacy and their social entrepreneurship tendencies, using a convenience sample of 245 students from a single public university in Turkey. Two previously validated scales were employed, and reliability analyses indicated high internal consistency (α = 0.828–0.936). Regression analyses indicate that financial literacy partially and statistically significantly explains social entrepreneurship tendencies, although the effect size is modest (R² = 0.016), suggesting that additional individual, social, and contextual factors likely play a larger role. Sub-dimension analyses indicate that financial literacy is significantly associated with Financial Return, Sustainability, and Social Networks (p < 0.05; p < 0.01), while associations with Social Vision and Innovation were not statistically significant, reflecting its partial contribution to social entrepreneurship tendencies. Demographic comparisons indicate significant differences based on gender, academic level, academic achievement, parental education, and the presence of an entrepreneur in the family (p < 0.05). These findings suggest that financial literacy can support socially responsible entrepreneurial tendencies, while acknowledging that the observed effects are modest and the sample is limited to a single university. The study emphasizes the importance of integrating financial literacy and entrepreneurship education into higher education curricula, while clearly acknowledging the study’s methodological limitations and the small magnitude of observed effects. Full article

Digital transformation is central to circular economy (CE) strategies, yet the intersection between digital innovation and women’s entrepreneurship remains underexplored. We examine how IoT, AI, blockchain, data analytics and platform technologies are represented in CE-oriented management research and assess the visibility of gender-inclusive and women entrepreneurship perspectives. We merged Scopus and Web of Science records (2015–2025), removed duplicates, screened for relevance, and mapped themes and networks using bibliometrix (R) and VOSviewer. Digital-CE scholarship was found to rise after 2018, dominated by smart manufacturing, circular supply chains, digital product passports and blockchain traceability. Four clusters emerged: digital circular manufacturing, circular business model innovation, waste and resource management, and policy–social aspects. Gender-related terms appear in only 1.35% of the corpus, revealing a gap between academic research and EU policy priorities for inclusive digital and circular transitions. We integrate a gender-inclusive lens and outline an agenda positioning women entrepreneurs as critical yet overlooked actors in digital circular ecosystems. As a bibliometric review, this study maps scholarly attention rather than the prevalence of women-led circular ventures. Beyond mapping, we advance the paper’s primary contribution by proposing a governance-oriented synthesis that frames digital infrastructures as administrative mechanisms shaping who can participate in, benefit from, and influence digital circular ecosystems. Full article

As universities increasingly work towards the adoption of their third mission—fostering entrepreneurship and innovation—the concept of the Entrepreneurial University (EntUni) emphasizes the need to cultivate a defined set of entrepreneurial competencies in students, such as opportunity recognition, risk-taking, perseverance, self-efficacy, and adaptability. The purpose of this study is to identify which entrepreneurial competencies are most critical for student readiness within the context of an Entrepreneurial University. However, limited consensus remains on which competencies are most essential. This study identifies the entrepreneurial competencies most critical for students within an Entrepreneurial University context through a mixed-methods approach. A student survey assesses self-perceived competencies; a stakeholder survey captures the perspectives of faculty, industry experts, and entrepreneurs; and qualitative interviews with industry professionals explore best practices for competency development. Findings reveal six core competencies that EntUnis should help students cultivate: proactiveness, perseverance, grit, risk propensity, self-efficacy, and entrepreneurial intention. Industry experts further highlight the importance of teamwork, ethical and sustainable thinking, and ambiguity tolerance—competencies often underdeveloped in academic environments. The study also identifies a disconnect between entrepreneurial education and practical application, with many students demonstrating high entrepreneurial intention but limited participation in start-up activities. These insights offer actionable implications for educators, policymakers, and university administrators. Overall, the study highlights the importance of experiential learning, academia-industry collaboration, and structured competency-building to enhance entrepreneurial readiness. By addressing these gaps, EntUnis can better equip students to drive innovation, economic growth, and societal impact. Full article

This cross-country study examines how higher education institutions collaborate with government, industry, and civil society to promote the European Green Deal and Just Transition initiatives. Framed within the quadruple helix (QH) model, the research investigates emerging partnerships and the integration of green policies across six European countries: Bulgaria, Cyprus, France, Greece, Serbia, and Spain. Special emphasis is placed on the strategic role of universities in advancing the environmental, social, and economic dimensions of sustainability through their initiatives. Drawing on 30 semi-structured interviews with key stakeholders, including local public officials, academics, entrepreneurs, students, and unemployed youth, the study uncovers a growing alignment between academic initiatives and national sustainability agendas. While the extent of policy integration and collaboration varies, the findings underscore the importance of universities in shaping environmental awareness, fostering green innovation, and advancing multi-actor partnerships. The study contributes to the theoretical discourse on the QH model by applying it to the field of green transition policy and offers practical recommendations for enhancing the role of universities in sustainability-oriented governance and education. Full article

The purpose of the current research study was to identify appropriate educators for teaching entrepreneurship at the university level and to explore the best teaching methods for developing entrepreneurial knowledge and skills among students. The study aims to address two key questions in entrepreneurship education: (1) Who should teach entrepreneurship in universities? and (2) What methods are effective in teaching entrepreneurship in universities? The study was conducted using an interpretative phenomenological qualitative research approach. Data were collected from a purposive sample of eight (8) entrepreneurship educators from a South African university. Data collection spanned three months, from November 2024 to January 2025. The key findings of the study suggest that entrepreneurship should be taught by academics with practical experience, academics with at least a Master’s degree, entrepreneurs invited as guest lecturers, incubator professionals, and technology professionals. Additionally, the research revealed teaching methods that can be used to effectively teach entrepreneurship in universities: Universities need to prioritise hiring and training entrepreneurship educators with both academic and real-world experience and facilitate collaborations with incubators and real-world entrepreneurs. Teaching methods need to incorporate experiential learning methods such as startup simulations, case studies, and partnerships with innovation hubs. The study offers valuable insights into who should teach entrepreneurship and how it should be taught, emphasising the need for a multidisciplinary approach and practical orientation to develop entrepreneurial capabilities and mindsets among students. Full article

The present study addresses the topic of European companies, including Latvian companies, sustainably entering African markets. The actuality of this topic relates to the recession and the decrease in demand in the classical export markets (such as Scandinavia and Western Europe) with which Latvian firms used to trade; this is why the re-orientation of companies to African countries was carried out. Academic research worldwide has conducted many investigations on the specifics of exporting to Africa. The lack of knowledge relating to local African business practices is considered one of the significant barriers. The aim of this study was to mitigate this barrier by exploring real-world situations in African economic sectors. Interviews with relevant African experts were conducted for this purpose. The results showed that East European entrepreneurs, including Latvian entrepreneurs, should first focus on West African French-speaking countries with big seaports (e.g., Senegal, Guinea, Ivory Coast, Benin, Togo, and Cameroon), where Latvian knowledge, professional skills, and products relating to port and transportation infrastructures are in significant demand. A case study was conducted in Cameroon as an example of a good business match with Latvian service providers. The case study also highlighted the nature of Cameroon’s sociocultural dynamics, which are distinguished by the presence of several sociocultural zones, each with its own specific characteristics that need to be taken into account. Full article

Cultural tourism can act as a driver for inner area development, bringing about a range of socio-economic benefits through economic stimulation, quality of life improvement, and cultural heritage preservation. Inner territories, set apart by geographic marginality and low population density, hold a rich cultural and environmental heritage that, however, remains off the radar and left behind. Guided by the principles of endogenous local development, this article seeks to contribute to the existing body of research by proposing potential strategies for local growth rooted in cultural tourism. From this perspective, we identified the Basilicata region (Southern Italy) as a proper test area. The region is rich in archaeological, monumental and museum evidence, but is characterized, except in a few areas, by a low rate of tourist turnout. Through a replicable, comprehensive, and flexible methodology—drawing on bibliographic research, analysis of archaeological, archival, erudite and antiquarian sources, and carrying out field surveys—the different points of interest in the region have been brought together under specific cultural themes. Results include the design of three detailed routes (Via Herculia, Frederick II’s, and St Michael’s cultural routes) useful for three different types of tourism (sustainable, emotional, and accessible). Possible scenarios for valorization and fruition are also proposed, paying particular attention to digital technologies. Thus, this research aligns with Sustainable Development Goals (SDGs) 8 and 11 promoting cultural heritage valorization and preservation, shoring up economic revitalization, stepping up community engagement, and pushing forward environmentally friendly tourism practices. Research findings can attract the interest of a wide range of stakeholders such as tourism professionals, local authorities, cultural and creative industries, local communities and entrepreneurs, as well as academics and researchers. The methodological approach can be considered for the valorization and tourist enjoyment of inner areas in other countries, with particular focus on those falling within the Mediterranean region which is rich in cultural heritage, environmental value, and socio-economic potential. Full article

Agritourism has emerged as a strategic tool for fostering sustainable rural development by diversifying farm income, preserving cultural heritage, and promoting environmental stewardship. This study presents a global bibliometric analysis of research on agritourism and rural development, aiming to provide a comprehensive overview of the field, identify key trends, and highlight future research directions. Utilizing the Web of Science database, 171 relevant publications from 2004 to 2024 were analyzed through bibliometric techniques, focusing on publication trends, keyword co-occurrence, and co-citation analysis. Findings indicate a growing academic interest in agritourism, with sustainability as a dominant theme. The study identifies five thematic clusters: economic contributions, policy frameworks, tourist motivations, environmental sustainability, and agritourism’s broader role in landscape conservation. Co-citation analysis highlights the intellectual evolution from foundational perspectives on rural tourism to complex discussions on sustainability and innovation. Despite these advancements, knowledge gaps persist, particularly in geographic representation, digital innovation, climate change mitigation, and policy governance. Addressing these gaps will enhance academic discourse and provide practical insights for policymakers, entrepreneurs, and rural communities. This study serves as a valuable resource for researchers and practitioners seeking to navigate the expanding literature on agritourism and rural development. Full article

Financial and administrative management models are crucial to the success of digital ventures, providing practices that optimize resource management and support strategic decision-making in dynamic digital environments. This study presents an original systematic literature review (SLR) following the PRISMA guidelines, analyzing 354 articles extracted from Scopus and Web of Science databases. Bibliometric techniques, including VOSViewer 1.6.19 version and R-Bibliometrix software 4.3.3 version, were used to identify key research themes, emerging trends, and future directions in the field. A notable 114.29% increase in academic output from 2019 to 2024 underscores the growing importance of these management models. The analysis reveals a focus on financial management tools (e.g., Valuation, Discounted Cash Flow models) and administrative models (e.g., RocaSalvatella, INCIPY), while also exploring the challenges and opportunities present in digital environments. The interaction between external variables (resource management, operational efficiency, adaptability, financial planning, technological innovation) and internal variables (market conditions, government regulations, economic trends) is discussed. This study highlights the integration of agile methodologies, such as Lean Startup, and the growing emphasis on digital resilience, organizational agility, and the impact of digital transformation on business models. The theoretical contribution of this study lies in offering a comprehensive framework that synthesizes existing models, highlights key research gaps, and emphasizes the need for future studies on the dynamic interaction between financial planning, technological innovation, and organizational agility. From a practical perspective, the findings provide digital entrepreneurs and managers with valuable insights into implementing financial tools and administrative frameworks that enhance decision-making, while also underscoring the importance of agility, operational efficiency, and market adaptability to navigate digital disruptions. Full article

This study conducts a bibliometric and altmetric analysis of women’s entrepreneurship, examining research trends, challenges, and contributions to sustainable development. By analyzing 6729 journal articles from the Web of Science (1975–2024), this study employs citation analysis, co-citation analysis, and co-word analysis, alongside altmetric indicators, to assess research impact. Visualization tools such as VOSViewer (version 16.20) were used to map the scholarly landscape. Key findings highlight critical themes, including gender disparities, financial barriers, socio-cultural challenges, and digital transformation, underscoring the crucial role of women entrepreneurs in achieving the United Nations’ Sustainable Development Goals (SDGs). This study identifies major research clusters, leading authors, and institutions that shape the field, while also revealing regional disparities in research output. The growing prevalence of open-access research has enhanced knowledge dissemination, yet access to financial and technological resources remains a challenge for women entrepreneurs. This study emphasizes the need for targeted policies to improve access to finance, digital tools, and entrepreneurial education, fostering an enabling ecosystem for women-led businesses. By integrating traditional bibliometric techniques with altmetrics, this research provides a comprehensive assessment of global trends in women’s entrepreneurship, offering valuable insights for academics, policymakers, and practitioners. It contributes to the literature on gender and entrepreneurship by identifying emerging themes and gaps, advocating for inclusive policies and enhanced support mechanisms to drive sustainable economic growth. Full article

Women’s entrepreneurship in the tourism industry plays a vital role in promoting economic growth, advancing gender equality, and encouraging innovation. Female entrepreneurs contribute to the diversification of tourism services, job generation, and the revitalization of local economies. This study employs data from the Web of Science database to examine research on tourism and female entrepreneurship over the past two decades. The primary goals are to explore emerging trends, publishing patterns, and the geographical regions most active in this area of research, as well as to identify the key journals, authors, and keywords shaping the field. The bibliometric analysis uncovers the progression of academic studies and highlights regions with significant research activity. While female entrepreneurship is a driving force for economic development and gender equity in tourism, persistent obstacles, such as limited research in certain areas and barriers to women’s participation, remain. This work underscores the increasing significance of women’s contributions to tourism and offers a framework for future studies and policies aimed at fostering gender equality and sustainable economic development. Full article

Whether or not business planning is useful for entrepreneurs is a critical question both academically and practically. While some studies suggest that structured business planning enhances business performance, others argue that it may be unnecessary or even counterproductive in uncertain environments. This lack of consensus creates a gap between academic research and practical application, leaving entrepreneurs without clear guidance on when and how to engage in business planning and what impact it may have. To address this issue, we conducted an integrative literature review on the effectiveness of business planning in entrepreneurship. The results of our review suggest that business planning is generally effective, and we categorize its effects into three aspects: (1) economic effects, such as start-ups’ improved sustainability and profitability; (2) external and symbolic effects for stakeholders, including enhanced decision-making for external funding, trust building, vision legitimization, and stakeholder engagement; and (3) internal and psychological effects, such as improved decision-making, cognitive enhancement, and flexibility for entrepreneurs. This article also highlights the gaps in the literature, particularly regarding the relationship between business planning and factors such as time, environmental conditions, feedback loops, entrepreneurial passion, and psychological ownership. To fully leverage the benefits of business planning, we propose six evidence-based recommendations to guide entrepreneurs in effectively utilizing this critical tool. Full article

The COVID-19 pandemic has profoundly impacted the global tourism industry, forcing tourism entrepreneurs to adapt and innovate in order to recover. This systematic review aims to identify scientific evidence on tourism entrepreneurship experiences in Latin America during the COVID-19 pandemic. Specifically, the review seeks to uncover key challenges faced by tourism entrepreneurs, the locations and types of tourism most affected, and to draw lessons from these experiences. The authors followed the PRISMA protocol, identifying 15 research studies on tourism entrepreneurship in Latin America. The review analyzed articles from seven key databases—Scopus, Web of Science, Scielo, EBSCO, Proquest, Gale Academic Onefile, and LA Referencia—focusing on studies that examined tourism entrepreneurship within the context of COVID-19. These studies employed diverse methodologies, including case studies, surveys, and data analysis. The results show tourism entrepreneurs in Latin America faced challenges like economic crises, business closures, and unemployment. They responded with biosecurity protocols, domestic tourism, and digital tools such as online platforms and QR codes. A shift toward sustainable models like ecotourism highlighted local development and conservation. The pandemic spurred innovation and resilience, with adaptability, digital transformation, and collaboration, driving recovery. Sustainable practices and authentic experiences are key to long-term success. Full article

Skills are one of the main themes in academic and labor environments. Nowadays, digital, green, and social and cultural skills are the key to achieving sustainable practices and sustainable development goals. Therefore, this study aims to characterize the current and future needs of digital, green, and social and cultural skills for the tourism and hospitality sectors. This was a quantitative study, with an online survey applied to students, teachers, and professionals. It was a convenience sample with 150 participants. Data were analyzed statistically with IBM SPSS version 28.0. Our results suggested that students, professionals, and trainers value digital, green, and social and cultural skills. With reference to digital skills, all participants considered themselves having an intermediate or advanced level of proficiency. All the participants considered themselves having an intermediate or advanced level of green skills. Regarding social and cultural skills, all the participants considered themselves having an advanced level of proficiency. Therefore, professionals reported higher levels of proficiency in all skills. In the same way, in the tourism sector, we observed higher proficiency levels of skills. To summarize, educational, sectorial, and entrepreneurial sectors recognize the relevance of digital, green, and social-cultural skills for the tourism and hospitality industry. With these skills, the sector will be more prepared to implement sustainability practices and achieve sustainability goals. Additionally, entrepreneurs should value these skills in professionals, and education institutions should integrate the development of these skills into their curricula. Full article