Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and...

Purpose Becoming self-employed has appeal to both genders. For many women, balancing work and family is a key motivator. However, businesses owned and operated by women are often very small, with limited turnover. This potentially can have disastrous consequences when these women come to retire,...

Purpose – The purpose of this paper is to analyze the effect of different reorganization actions on long‐term financial performance of reorganizing small entrepreneurial firms in Finland. Design/methodology/approach – An structural equation model estimated by partial least squares is...

For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South...

Purpose – This paper aims to examine the impact of owners/managers of small businesses participating in entrepreneurship programs on operational efficiency and growth of small businesses. Design/methodology/approach – It is a cross‐sectional study analysis of the impact of exposure of...

Purpose – This paper seeks to explore the challenges faced by tourism businesses and the methods used by the business owners to respond to these within rural areas of Vancouver Island, British Columbia, Canada and nearby smaller islands. There has been little consideration of both the...

Purpose – The purpose of this paper is to examine the attitudes towards and knowledge about entrepreneurship and small business among the people of Nebraska, a mid‐western state in the USA. Design/methodology/approach – The paper discusses the importance of understanding attitudes and...