Abdullah Promise Opute

Competing effectively in the contemporary marketing landscape is becoming increasing challenging. Equally increasing therefore is the pertinence for organisations to be customer oriented. Academic discourse emphasises the need for more customer-oriented approach. Inspired by gaps in the literature, this study explores the contingency factors and performance implications of customer accounting in the Kuwaiti financial services industry. A questionnaire was used to collect data, and data analysis was based on 115 responses from management accountants of participating firms. This study reports critical insights that enhance the no one-size fits all notion of contingency foundation. For organisations in the industrial and geographical setting covered in this study, the insights from this study offer relevant cues for optimising customer accounting operationalisation and maximising the organisational performance impact. The limitations of this study have been acknowledged and critical directions for further knowledge development flagged.

This aim of this article is to examine several entrepreneurial education innovations (competency-based education as a disruptive innovation model and pedagogy in the HEIs) using a comprehensive systematic literature review (SLR). It is accepted practise to undertake systematic literature reviews when implementing evidence-based policy. This article discusses the ways higher education has evolved in teaching leading to innovative scholarships that unsettle established institutional structures and academic practices. Particularly, within the African context as entrepreneurship is gaining increasing mention as a discipline at Higher Education Institutions (HEIs) given the potential employment and GDP contribution benefits. The findings support the conclusion that the move towards this high-quality, personalised approach, the focus is not only on the level of competency achieved by the student but also on validating the learning experience.

Given the patriarchal nature of the African society, females are often secondary. In patriarchal societies, men are viewed as forbearers of knowledge and hence dominate other considerations. A direct consequence therefore is structural discrimination of women, and small businesses are owned and managed by men. Youth unemployment is notably high in the Democratic Republic of Congo, and especially among females. Notably too, one critical factor that drives entrepreneurship start-ups is self-employment, often induced by unemployment. In patriarchal societies, not only are there few opportunities for women but also women face more constraints than their male counterparts. Inspired by the gap in the literature, this study utilizes the descriptive literature review approach to understand the problems, faced by young women when starting a business in Kinshasa, the Democratic Republic of Congo. Understanding this theoretical premise and from the perspective of the explored population is important given the criticality of entrepreneurship to economic growth (including unemployment and poverty reduction). In addition, this study would contribute to strategic policy change for achieving productive entrepreneurship. Finally, this study flags research directions for steering necessary research towards productive entrepreneurship goals.

The important role that management accounting plays in driving organisational performance has been reiterated in the literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has increased over the years. Responding to that call, this study utilised a qualitative approach that involved a systematic review to synthesise existing literature towards understanding the strategic management accounting foundation, contingency factors, and organisational performance impact. Based on the evidence in reviewed literature, we flag key directions for advancing this theoretical premise towards providing further insights that would enable practitioners strategically align their strategic management accounting practices for optimal organisational performance. The limitations of this study have been acknowledged.

This study illuminates the linkages between disruptive innovation (DI) and sustainable entrepreneurship (SE) within the context of small and medium firms (SMFs). By adopting a systematic review of the literature, we thematized the possible connections between DI and SE practices to include: (i) contextualization of DI in Nigeria’s entrepreneurship ecosystem; (ii) a model for linking DI and SE among firms in Nigeria; and (iii) mechanisms and structures that achieve DI and SE. The study elaborates on theoretical and practical implications for the SMFs stakeholders. Among the viable arguments of this research is that disruptive efforts should align with financial expectations and social value, and other expected returns for the customers. Our study extends the theoretical frontiers of the DI literature by demonstrating the interconnectedness of the DI model for SE in a developing economy, specifically Nigerian SMFs, which is seeking a transition from heavy reliance on oil exploration to a much more widespread economic base that taps other natural resources and diverse economic contributors.

The importance of entrepreneurship in steering sustained economic growth and improved well-being has been re-echoed over the past decade. Regrettably, the sub-Saharan Africa setting lags behind from the point of harnessing the economic development impact of entrepreneurship, and the obvious implication is ever increasing unemployment and poverty. Utilising a systematic review approach, this article draws from the body of knowledge to shed light on critical strategies towards achieving productive entrepreneurship. Specifically, we forward an entrepreneurial ecosystem framework that underlines the importance of institutional level and enterprise level attributes in achieving effective entrepreneurial ecosystem and maximising economic growth gains. We highlight strategic and pro-active initiatives for ensuring active and ambitious entrepreneurial orientation that will contribute to economic growth and create employment. Towards achieving these targets, we also flag critical policy guides, drawing attention to the facilitating role that governments can play in ensuring an effective and economic growth impacting entrepreneurial ecosystem. Directions for future research have been flagged.