International Journal of Entrepreneurship and Business Management

Ethical Accounting in a Global Context

Tue, 20 May 2025 00:00:00 +0700

This study examines how ethical accounting procedures and culture interact in the setting of entrepreneurship. It highlights how important cultural factors—like individuality, collectivism, and avoiding ambiguity—are to moral decision-making in accounting. A qualitative method that makes use of secondary data emphasizes how organizational behavior and ethical frameworks are shaped by cultural values. Key findings show that whereas collectivist cultures encourage collective responsibility in ethical behaviors, high uncertainty avoidance cultures impose more stringent ethical standards. One important element that improves ethical behavior and stakeholder trust is the incorporation of corporate social responsibility or CSR. The study also addresses the moral dilemmas raised by globalization and technology breakthroughs, which call for cultural competency in negotiating a variety of moral terrains. Entrepreneurs are advised to set clear ethical principles, promote an ethical business culture, and provide cultural sensitivity training. Businesses may successfully negotiate the challenges of moral accounting decision-making by cultivating cultural sensitivity and placing a high priority on moral principles, thereby supporting ethical and sustainable entrepreneurship in a globalized world.

Factors Stimulating Entrepreneurial Success Supported by the Sfax-Innovation 2 Business Incubator

Mourad Souissi — Tue, 20 May 2025 00:00:00 +0700

The Tunisian economy is facing major structural challenges, particularly in the labor market, where there is a persistent mismatch between training and job market needs, as well as high unemployment, especially among young people. According to data from the national agency for employment and self-employment in 2023, the youth unemployment rate in Tunisia was close to 23.7% in the second quarter of 2023, one of the highest in the world (National Institute of Statistics, 2024). To meet these challenges, Tunisia has implemented a number of institutional and governmental initiatives aimed at stimulating investment and promoting employment, notably by supporting entrepreneurship among young graduates. These programs include the Youth Employment Promotion Fund (FOPRODI), the "Startup Act" program, "RAYA" for financial inclusion, "FONAPRA" for the promotion of crafts and small businesses, and "FOSDAP" for agricultural and fisheries development. These schemes aim to encourage innovation, facilitate access to financing and boost the employability of young graduates in an economic context marked by difficult transitions. Our paper aims to identify the key factors for entrepreneurial success in small and medium-sized enterprises (SMEs) in Tunisia, with a focus on young entrepreneurs. To this end, we conducted an exploratory qualitative study with a sample of 14 Tunisian entrepreneurs who had benefited from support at the "Sfax-innovation 2" business incubator in Tunisia. The results reveal that entrepreneurial personality traits, family support, networking and access to financing play a decisive role in entrepreneurial success, according to the testimonies of the entrepreneurs interviewed. These elements highlight the importance of institutional arrangements and social dynamics in the development of SMEs in Tunisia, particularly in a context marked by economic challenges and high youth unemployment.

Digitalization, Investment, and Education Level as Determinants of Digital Transformation in ASEAN

Shedriko Shedriko, Heru Subiyantoro, M Rozali — Sun, 25 May 2025 00:00:00 +0700

Purpose – This research aims to further examine the social and cultural connections of communities in ASEAN countries to digital transformation.

Methodology/approach – This research uses Positivism Methodology applied descriptively and verifiably, using data obtained from the World Bank and UNDP over a period of 10 years, from 2014 – 2023.
Findings – It was found that the variables of high-speed internet, fixed telephone density, educational level, and the grouping of the ratio of the number of mobile phones to users showed a significant value from the research conducted. Meanwhile, the cellular phone user variable without grouping, ICT service exports, foreign direct investment both with or without grouping, and the level of education with grouping by years of schooling did not provide significant values in this study.
Novelty/value – Communities in ASEAN countries that have social and cultural habits with high appreciation and interest in technology, thus using more than 1 mobile phone per person, can accelerate digital transformation in these countries.

Strategy to Increase the Managerial Effectiveness of Education Foundations in Improving the Quality of Private Education Units

Iwan Ruswandi, Bibin Rubini, Widodo Sunaryo — Sat, 24 May 2025 00:00:00 +0700

Purpose – This research aims to produce strategies and ways to improve the Managerial Effectiveness of the Chairman of the Board of Education Foundations in Bogor City through strengthening the variables of Organizational Culture, Leadership Serving, and Personality as independent variables and the variables of Commitment to the Organization as intervening variables.

Methodology/approach –This study used a mixed methods approach, combining both numbers (quantitative) and descriptive data (qualitative). Surveys were given to foundation chairpersons and school principals to collect information. The data were analyzed using path analysis to see how different factors affect managerial effectiveness. Then, SITOREM analysis was used to find out which areas need improvement.

Findings –It was found that that organizational culture, servant leadership, personality, and Commitment to the Organization all have a direct and positive impact on managerial effectiveness. Organizational culture, servant leadership, and personality also positively influence Commitment to the Organization. The SITOREM analysis identified 14 areas that need improvement to strengthen managerial effectiveness, include Empathy, Organizational Stewardship, teamwork, Stability, outcome orientation, training, Work Experience, maintaining the organization’s reputation, career development, self-confidence, productivity, governance, and interpersonal relationships.

Novelty/value – This study focuses on the leadership of educational foundation chairpersons, which is rarely studied, especially in Indonesia’s school-level education. This research offers a new model that links organizational culture, servant leadership, personality, and commitment to managerial effectiveness.

A Good article or not: Key Elements for an Impactful Scientific paper

Maryam M.B Yusuf, Suleiman I Kasim, Mukhtar Ali Hussain, Amina Usman Sabo Ago — Mon, 26 May 2025 00:00:00 +0700

Purpose—This article is an essential guide for early career researchers embarking on writing and publishing scientific manuscripts in high-impact academic journals. Design/methodology/approach – Acknowledging the critical role of publication in building a researcher's academic reputation, the paper provides detailed guidance on crafting the first scientific manuscript. It addresses the common pitfalls and challenges associated with the process, particularly for novice writers unfamiliar with scientific papers' stringent structure and functional complexities. Findings – The manuscript is structured to demystify each component of a scientific paper, including the title, abstract, introduction, methods, results, discussion, conclusion, acknowledgments, and references. Through an observational approach, the paper highlights the most common mistakes made by new authors, such as issues with clarity, organization, citation errors, and non-compliance with journal guidelines. Additionally, it offers practical tips and strategies to avoid these pitfalls, emphasizing the importance of a clear narrative, thorough literature review, accurate data presentation, and adherence to ethical standards. Originality/value –The unique feature of this article is its concise, point-by-point guidance complemented by illustrative examples, making it an invaluable resource for early career researchers aiming to navigate the complexities of scientific manuscript preparation and achieve successful publication in prestigious academic journals.

The influence of CAR, LDR, OER, and Bank Size on NPL mediated by GCG in KBMI III and IV

Maulana Yusuf, M. Noor Salim — Tue, 27 May 2025 00:00:00 +0700

The objective of this research is to examine how CAR, LDR, OER, and bank size affect NPL. By considering the role of GCG as a mediating or intervening variable, this research will do so. This research involves commercial banks in Indonesia whose populations fall into the KBMI categories 3 and 4, and the sample consists of 13 banks. This study uses panel data regression. The analysis results show that CAR and bank size do not have a significant impact on NPL, whereas LDR, OER, and GCG have a significant impact. These results indicate that liquidity management and operational efficiency play an important role in controlling credit risk. In addition, the implementation of good GCG can improve the quality of banking credit. Therefore, to reduce credit risk and enhance financial stability, banks must strengthen corporate governance