Purpose – To implement the concepts developed in this action research (AR) programme in a single company and monitor the results. Design/methodology/approach – In this paper the ideas canvassed in earlier papers regarding the inductive frame and the deductive frame are applied to a single...

Ugandan micro- and small enterprises (MSEs) still perform poorly. The paper utilizes data collected in Uganda in March and April 2003 to analyze the business constraints faced by these MSEs. Using a stratified random sampling, a sample of 265 MSEs were interviewed. The study focuses on the 105...

The informal sector (IS) plays a significant role in developing countries viz. the provision of employment, income and supplying ignored markets. However, working and employment conditions within the sector are still poor. Its expansion and changing structures have thus drawn the attention of...

The aim of this article is to assess the factors influencing the use of e-commerce by small enterprises in Nigeria. The study adopts a qualitative methodology which involves in-depth, semi-structured interviews and direct observation in order to derive answers to such questions as ‘why' the...

Too often, academics and policy makers interpret formality as a binary choice and formalization as an irreversible process. Yet, formalization has many facets and shades on the business and labor fronts, and firms may not be able or willing to formalize all at once. This paper explores the joint...

Purpose : The growth potential of SMEs entrepreneurship is examined at regional and local level, initially on a Global scale and then for the case of Greece. Additionally, the possibility of an economic development policy beyond the macroeconomic approach is examined, focusing on business growth...

Occupational segregation significantly contributes to the earnings gender gap worldwide. We look at differences in outcomes for male and female enterprises and their sectors in Sub-Saharan Africa, a region of high female participation in entrepreneurship. Data on Uganda show that women breaking...

Abstract Seit mehr als fünfzehn Jahren bemüht sich die gesetzliche Unfallversicherung mit erheblichem Aufwand, Kleinuntemehmen durch „alternative Betreuungsmodelle“ für einen systematischen betrieblichen Arbeitsschutz zu gewinnen. Die Akzeptanz der Modelle ist jedoch gering und ihre...

This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the...

Purpose - The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make...