Administrative Sciences

The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a systematic literature review (SLR). The PRISMA guidelines were followed, and data were collected from the Web of Science and Scopus databases. The final sample encompassed 50 articles, published between 1981 and 2020. The results show that MAC research tends to focus on management control systems and performance evaluation systems. They also suggest that, although the development and implementation of various MAC tools are crucial for HEIs, such implementation often is partial. This is due to the stakeholders’ perceptions/attitudes regarding the importance of such tools. The results also indicate that institutional theory is the most addressed one. Most of the time, HEIs implement MAC tools due to external pressures. By synthesizing the main trends in MAC, this SLR intends to provide a theoretical contribution to the literature in this research field. Several themes for further research are suggested, such as assessing the relationship between MAC and the management of “knowledge” and intellectual capital in these institutions, and addressing sustainability issues. From a practical viewpoint, HEI managers can obtain important insights to apply the most appropriate tools to their institutions. Full article

This research aims to examine the mediating role of the use of the e-commerce and moderating influence of entrepreneurial competencies on the performance of small and medium enterprises (SMEs). The study data were collected via a structured questionnaire comprised of a seven-point Likert scale from practitioners serving at the top and middle-level positions in Pakistani SMEs. The Partial Least Squares Structural Equation Modelling (PLS-SEM) technique was applied on 250 useable returned questionnaires. The results showed that the association between the use of e-commerce and firm performance is positively significant. Moreover, the use of e-commerce mediates the positive association between technological readiness, adoption cost, and firm performance. However, the moderating role of entrepreneurial competencies does not appear as significant between the use of e-commerce and manufacturing SMEs’ performance. The present study is the first to explore entrepreneurial competencies as a moderator between e-commerce adoption and firm performance. The empirical outcomes of this research provide useful theoretical and practical implications for the managers and practitioners to understand the underlying factors for the successful implementation of e-commerce in the SME sector to enhance firm performance. Full article

Although entrepreneurship can be taught in different ways, entrepreneurship education impact studies generally fall short with regard to acknowledging the teaching models of the programs they assess. This severely limits our understanding of how entrepreneurship education actually works. To address this gap, this study describes and implements a procedure to identify the teaching models of entrepreneurship education courses and shows how different teaching models are associated with entrepreneurial learning outcomes. Our analysis is based on a sample of 376 Italian university students who responded to the Global University Entrepreneurial Spirit Students’ Survey (GUESSS) and attended entrepreneurship education courses. We describe and implement a coding procedure that allows us to classify the entrepreneurship courses attended by the respondents into five different teaching models (Supply, Supply–Demand, Demand, Demand–Competence and Competence). We find that courses based on the Supply–Demand, Demand and Demand–Competence Models are associated with better entrepreneurial learning outcomes than those based on the Supply Model. Our findings contribute to the theory and practice of entrepreneurship education program evaluation and design. Full article

This research aimed to analyze the moderating effect that Protestant work ethics (PWE) have on the relationship between human resources practices (HRP) and (a) work engagement (WE) and (b) organizational citizenship behavior (OCB). The sample consisted of 299 participants. The results revealed that PWE moderates the relationship between HRP and WE and OCB through five dimensions. The dimensions of PWE-leisure and PWE-centrality of work are moderators between the HRP and the WE. The dimensions of PWE-morality–ethics, PWE-wasted time, PWE-delay of gratification, and PWE-leisure moderate the relationship between HRP and OCB. The analysis offers additional evidence to existing literature in understanding how human resources practices facilitate the development of work engagement and citizenship behaviors. The workers’ values play an essential role here to strengthen that relationship and mitigate its harmful effects. Full article

The aim of this paper is to investigate the implications of Challenge-Based Learning programs on entrepreneurial skills, and on the mindset and intentions of university students, through a quantitative approach. Resorting to an original database, we analyzed the pre- and post-levels of entrepreneurial skills, mindset and intention of 127 students who attended a Challenge-Based Learning program. Results show a positive and significant effect of Challenge-Based Learning programs on the entrepreneurial mindset and skills—that is, financial literacy, creativity, and planning—of the students. Full article

The present paper intends to provide an overview and a critical assessment of the administrative simplification policies implemented in Portugal over the past 20+ years. Throughout these decades, the major instruments for administrative simplification have been: (i) Decree-Law n. 135/99, of 22 April; (ii) the Simplex programme; (iii) the 2015 new Code of Administrative Procedure and its 2021 amendment; and (iv) the COVID-19 legislation. Although Decree-Law n. 135/99 (i) was the first attempt to specifically address simplification, it was a very thin one. The Simplex programme (ii), created in 2006, was the first cross-sectoral robust policy of simplification; its motto is “the simpler the better” and it encompassed reforms in all government areas aiming at cutting red tape, promoting administrative efficiency, and making the citizens’ and the corporations’ lives easier when dealing with State. The new Code of Administrative Procedure (iii), approved in 2015, brought about specific normative solutions to simplify procedures, namely, prior communications, administrative assistance, procedural conferences, and the electronic one-stop shop. Finally, the COVID-19 legislation (iv) was made necessary by the COVID-19 pandemic and by the fact that public health restrictions made it impossible for citizens to establish personal contact with the administration in many cases. Full article

The spike in COVID-19 cases all over the world poses a massive impact on various sectors of society. The global economy is no exception, for it has been severely affected by the unprecedented public health crisis leading businesspeople to shutdown commercial establishments and dramatically shifting businesses into digital platforms. Immense challenges brought by the pandemic have turned into great opportunities among entrepreneurs from different parts of the globe. In pursuit of the recovery path, they considered digital tools to be instrumental to surviving the crisis and even thriving in the long term. This study explores drivers and barriers to digital innovations in micro, small, and medium enterprises (MSMEs) during economic disruptions from the perspective of Filipino young entrepreneurs. Researchers employed a qualitative method for the conduct of in-depth interviews with 46 online entrepreneurs in the Philippines and transcribed them for Inductive Content Analysis to generate themes. Results found the adverse effects of the pandemic, which reinforce entrepreneurial innovations of shifting businesses to digital platforms, categorized into intrinsic (e.g., personal and professional growth) and extrinsic (e.g., mobility restrictions, market conditions, and household economic status) motivations. Participants described the barriers to digital entrepreneurship, including skills needed for doing online business, market-related problems in digital platforms, availability of quality internet infrastructures, and the pandemic restrictions. The findings of this study contribute to the entrepreneurship literature and areas for an empirical investigation to develop programs that support entrepreneurs during economic disruptions. This would serve as a guidepost in the formulation of government policies and strategies for economic recovery through digital entrepreneurship while considering the perspectives of young entrepreneurs. This further recommends future related researches to empower entrepreneurs, particularly those in the developing economies during the pandemic and beyond. Full article

Difficult coworkers can be found in almost every workplace, including public and private organizations. This paper investigates the effects of difficult coworkers on employees’ responses including intention to leave and mental health through attitude towards difficult coworkers and perceived stress in public organizations. Data were collected from 307 public sector employees in Macao SAR, China. Results of partial least squares–structural equation modeling indicated that difficult coworkers significantly influenced their coworkers’ attitude towards them. Additionally, perceived stress partially mediated the relationship between employees’ attitudes towards difficult coworkers and intention to leave, while employees’ attitudes towards difficult coworkers did not have a significant effect on mental health. The study’s findings shed light on how difficult coworkers impacted employees’ attitudes, perceptions, and responses in Chinese public organizations. Full article

The purpose of this paper is to understand how universities develop and support student entrepreneurship. We did a preliminary Systematic Literature Review (SRL) on scientific articles regarding student entrepreneurship published during the last twenty years. Our findings emphasize three main research areas, emerging from a cluster analysis: (i) student entrepreneurship and entrepreneurial intention; (ii) university support for entrepreneurship; (iii) entrepreneurship education and learning. Particularly, our study points out that the new paradigm of the entrepreneurial university overcame the classical university model through the introduction of many innovations to foster student entrepreneurship. This paper provides an SLR on university role in fostering student entrepreneurship and it is useful for the academic and professional community. Additionally, it is original because it highlights the future directions of entrepreneurship and the main innovations adopted by universities to help students in the development of entrepreneurial initiatives. Full article

Making decisions is a key task for leaders and managers. Senior leaders are currently exposed to increasing amounts of data which they must process quickly in our current dynamic world. Complex factors in the business world are not always best approached through an analytical framework. Using tacit knowledge gained through intuition can enable a more holistic understanding of the deep nature of today’s problems. This paper takes an expansive view of decision-making with intuition right at the centre and canvasses understandings of intuition arising from philosophy, psychology, Western and Eastern beliefs; and proposes a model that relates intuition to other problem-solving approaches. The paper presents the results of interviews with senior leaders who must make difficult decisions in complex turbulent environments. The interview schedule is based on questions raised in a prior literature search concerning the relationship between intuition and analysis in complexity decision-making and problem-solving, the usefulness to this group of respondents, the possibilities of combining both approaches and any conflict arising from that combination, and understandings of the concept of intuition by these respondents. The resultant model presents a visual description of a process that moves from exterior assessment achieved via sensing and analysis, through to deeper understandings and a more holistic discernment gained through intuition. The model has the potential to assist leaders faced with difficult-to-solve problems in providing a better understanding of the steps involved in tackling problems of increasing levels of complexity. Full article

The economic advancement of emerging markets such as China, Brazil, and India has been regarded as one of the benefits of a globalized world. This paper revisits and evaluates the Uppsala model to teases out the process, speed, determinants, and challenges of early internationalization approaches of firms in transition and emerging markets (TEMs). Applying Systematic Literature Review (SLR), this article collects, disintegrates, and categorizes previous studies, synthesizing the theoretical models to shed light on small and medium enterprises (SMEs) characteristics, behaviour, and motives to internationalise, as well as the approaches to internationalisation. This method identified 183 articles published between 2008–2018 from 84 international journals. A triad (a set of three related things) highlights the three main features of the Integrated Uppsala Model including the basic assumptions, influential factors, and competitive strategies of firms. The findings suggest that the institutional–legal environment constitutes key barriers that firms in TEMs must overcome to develop an early internationalization strategy. It appears that internationalization literature focusing on emerging markets is biased towards China. The review identifies a need for future studies to (i) focus on emerging markets firms in Africa and South America; and (ii), provide a cross-country analysis and evaluation of internationalization strategies of TEMs. Full article

The development of entrepreneurship competence considering a broad view of entrepreneurship requires a systematic approach to determine the validated content of learning and methodological basis for supporting learners’ entrepreneurial attitudes and behaviour. There is still relatively little research in this area at all levels of education. Addressing entrepreneurship competence as key competence of lifelong learning allows to broaden the understanding and describe the development of different aspects of entrepreneurship competence through meaningful and supportive interactions in the learning environment. This will allow a better understanding of how to support entrepreneurship competence in various courses and age groups. In this article, a framework of entrepreneurship competence called the Comprehensive Entrepreneurship Competence Model (CECM) is proposed. The development of an entrepreneurship competence model relies on the theory of systems thinking. The CECM model focuses on the developmental perspective (fundamental processes of human development) that is not emphasised in other models. The article also suggests how to support the development of entrepreneurship competence systematically at all levels of education through embedding entrepreneurship competence into the curricula, study programmes of different subjects and overall learning processes. Full article

In a cross-sectional study among 623 employees of a higher education institution, we examined the relations between perceived competence, autonomy, relatedness, intrinsic motivation, and productivity during the first lockdown in the spring of 2020. The results indicate that, relative to the period before the lockdown, the employees experienced an increase in autonomy and competence, but a decrease in relatedness, intrinsic motivation, and productivity. Structural equation modelling revealed that the decrease in productivity can be explained by a decrease in intrinsic motivation, which in turn can be explained by changes in relatedness, autonomy, and perceived competence. Thus, during the lockdown, both positive and negative motivational consequences of teleworking were observed. However, the ultimate consequence for employees’ productivity was negative. An important difference between this study and previous studies on the topic of teleworking, is that the present examined the motivational process under extreme circumstances in which employees had to switch overnight form onsite to remote working. Full article

“Future skills” increase employees’ prospects in the labor market, particularly in dynamic times, such as the current COVID-19 pandemic. (Not only) in Germany, flight attendants represent an occupational group without state-recognized vocational occupation who are particularly affected by the pandemic due to serious and long-lasting declines in air transport volumes. Therefore, it is reasonable to assume that the future skills of flight attendants play an important role when applying for jobs in other industries. An empirical survey (n = 273) from April 2021 indicates that German-speaking flight attendants possess some of the future skills most frequently identified in key studies on future competencies, as well as extensive language skills, but have deficits in “working with computer systems” and “programming”. Pro-active training of employees in future skills, especially in crisis-prone professions, could facilitate future transitions into new professional fields. Full article

This article performs a systematic review of the research literature on the forms of collaboration among small and medium-sized enterprises (SMEs) so that they reach the foreign market, since there is a lack of research focusing on the collaborative relationship between national companies as a strategic option for accessing the foreign market. In addition, we analyzed the articles to conceptually synthesized the elements that make up the business models of these collaborative forms of operating in the foreign market. Likewise, we analyzed real cases of collaborative processes among SMEs for the foreign market and highlight the contributions of governments in promoting actions to support these collaborations. We also show some directions for future research that were pointed out by the articles. Full article

The focus of this paper is the impact of parental cultural capital on offspring’s occupational choice in relation to entrepreneurship. Despite growing interest to cultural motives for entrepreneurship on an individual level, few studies link these two domains empirically. This study follows the Culture Based Development research paradigm (CBD) developed by Tubadji and explores how culture influences occupational choices of school graduates during school-to-work transition. The main hypothesis of this paper is that sons of entrepreneurs are more likely to choose transitions into entrepreneurship after graduating school. I test three hypotheses on a unique historic dataset from Wales, UK, employing Probit analysis. I found a significant correlation between entrepreneurial background of father and son’s entrepreneurial entry. Poor socio-economic status of a father is also a predictor of entry into entrepreneurship of their son, motivated by necessity. The findings of this research contributed to the applicability of CBD to a historic dataset of earlier periods to capture a significant cultural impact on entrepreneurship development in Wales, UK. Full article

Traditionally, universities are committed to the missions of conducting research and teaching. Recently, they were also called to contribute to supporting sustainable development in society. Many universities worldwide have experienced sustainability and social reporting practices to demonstrate their commitment to sustainability. However, while sustainability reporting represents the primary means to communicate this commitment externally, research has barely unveiled how universities use other communication technologies, such as social media. This study investigates how universities use social media to engage their stakeholders in their sustainability initiatives and how this is associated with their sustainability reporting practices. We examine some best practices from Italian public universities, which, in addition to their experience in sustainability reporting, use social media (i.e., Facebook, Twitter, Instagram) to create a dialogue with their stakeholders about sustainability. We find that sustainability reporting is often the seed to instil innovative means for stakeholder engagement through social media. The universities with long-standing and continuous sustainability reporting experience use social media to enhance their communication, engage stakeholders and thereby improve their sustainability reporting practices. More worthily, we find that social media is also used as an educational tool to make people aware and foster a culture of sustainability in society. Full article

The impact of COVID-19 on the United Nations Sustainable Development Goals (SDGs) continues to be researched. Initial signals warn of significant setbacks in achieving SDG targets by 2030. The achievement of SDGs could abet improved protection from future pandemics. This article suggests reprioritizing SDGs to facilitate a more robust global response to future pandemics. Specifically, we recommend that SDGs 3, 6, 5 and 4 (in that order) are prioritized in order to optimize efforts at a more inclusive and resilient socio-economic recovery post-pandemic. This paper suggests that mandatory CSR regimes enable governments, in combination with corporate fiscal resources, to influence the selection and progress of these SDGs. The case of India’s mandatory CSR regime is employed to illustrate our position. This study extends the debate on SDGs by raising the possibility of universal concentration on a few critical SDGs. Full article