Using the income approach to calculate the voluntary sector's economic contribution to gross domestic product: a welsh case study

Assessing the economic contribution of the voluntary sector to gross domestic product can be considered methodologically as an under-researched area in the UK, since the majority of research work lacks detailed methodology, including unclear sampling procedures, questionable analytical techniques and unverified data sources. Notably, earlier studies mainly focused on approaches to estimate volunteers’ economic contribution, rather than discussing main economic models to measure overall income variables of the sector. Therefore, this article is expected to fill a gap in the literature by taking into account all possible income components of the sector, including factor payments, as the total income of the voluntary sector. An earlier study (Hasan, 2008) was conducted on the Wrexham voluntary sector to verify the applicability of the income approach. The main difficulties of Hasan’s research were twofold: there were insufficient data sources and there was reluctance on the part of voluntary organizations to supply monetary information. However, the earlier study recommended that the income approach gave the sector more accurate estimates (while not overly under- or over-estimating) when complete information regarding income, expenditure and volunteers’ hourly contribution were properly considered. Accordingly, this paper critically explores the utility of the income approach.N/

Managerial Skills and Small Business Start-ups in the Rural Food Sector

The research is intended as an initial study to address managerial skills of small business start-ups to minimise small-business failures. Primary data from 126 respondents have been collected, consisting of stakeholders in the rural food sector in North Wales. Primary data was analysed by using mixed-methods research. The findings will be employed to design an online syllabus and virtual learning environment (VLE) to support the small-business community in the rural food sector including start-ups in North Wales. This research has received funding through the Welsh Government Rural Communities –Rural Development Programme 2014-2020 (Cadwyn Clwyd), which is funded by the European Agricultural Fund for Rural Development and the Welsh Government

A quadripartite approach to analysing young British South Asian adults’ dual cultural identity

Adopting an acculturation perspective, this article explicates the duality of young British South Asian adults’ cultural dispositions. In so doing, it examines the complex dialectic processes that influence their acculturation strategies. By using a maximum variation sampling method, respondents from six major cities in Great Britain were interviewed for this study. The findings show that young British South Asian adults exhibit attributes of both of their ancestral and host cultures. Their dual cultural identity is constituted due to four major reasons: consonances with ancestral culture, situational constraints, contextual requirements, and conveniences. This quadripartite perspective informs a non-context specific theoretical model of acculturation. Marketing managers seeking to serve this diaspora market (and others) can utilise this theoretical framework in order to more-fully comprehend diaspora members’ religiosity, social, communal and familial bonding and other cultural dispositions and, moreover, their manifestations in their day-to-day lives

Trenchant Remedying: Directional Disturbing of Organizational Change Effort

Organisational change theory has a historic bias towards personal resistance and individuals adopting a passive or negative perspective to change initiatives. Perpetuating this view change literature presents management approaches to assist in overcoming resistance, which have shown negligible evolution beyond the view that individual involvement and participation, together with effective communication, provide assistance. This paper challenges this assumption by providing inspiration via a contrary conceptual approach to organisational change; proposing an antithesis to traditional change management solutions and contributes to the role of communication within the process of change management. Grounded theory is the methodology used, which enables the data to provide the concepts and connections required in the construction of the theory. This requires a no preconceptions dictum to enable the generation of theory, not verification of a previous theory or hypothesis. Trenchant remedying is the grounded theory generated from data and conceptualises the concern resolving behaviours undertaken during the change receptivity process. During analysis it became evident that vigour and effort were expended and a solution sought as a remedy, hence the naming of the core category

Entrepreneurial intentions: A grounded theory of green-fielding

Purpose of the paper: As a conclusive rationale behind continued global growth in entrepreneurial activity remains the subject of academic and economic debate, the purpose of this paper is to provide additional insight into the sources of entrepreneurial intentions. Methodology: The methodology used is grounded theory, an inductive approach which generates theory rather than verification of existing findings. The coding procedures lead to sub-categories, data patterns and a core. Limitations: The research is limited in two areas, first the range of sectors and second the geographical coverage which is restricted to entrepreneurs located in North East Wales. Implications: As i-career is increasingly attractive to a range of demographic sectors, the implications further challenge traditional employment progress and patterns. That may require businesses to review structure and reward offers to provide additional flexibility for contractual placements. Originality: Within the concluding discussion it is evident that the broad nature of entrepreneurial origins produces additional knowledge as contemporary working patterns evolve to encompass societal and economic changes and priorities, the i-career. The content has value to a wide spectrum of businesses for role planning and workforce arrangements, and also to the would-be entrepreneur

Exploring Public Sector Accounting Reforms in an Emerging Economy: A Case of Sri Lanka

The purpose of this paper is to explore the challenges and influential factors experienced in the development of public sector accounting reforms in the emerging economy of Sri Lanka. The reforms aim to improve public governance and transparency while reducing corruption and dishonesty. Qualitative (thematic) analysis has been employed by using both primary and secondary data. Primary data was obtained by interviewing selected respondents from public sector organisations in Sri Lanka. The respondents were selected by using an expert purposive sampling technique. Apart from the primary data, secondary data such as government reports, relevant literature and paper articles was also analysed in order to produce more robust findings. The findings indicate that technological and cultural factors have influenced accounting reforms in the public sector in Sri Lanka. In addition, the politicisation and bureaucracy of the public sector as well as sluggish attitudes towards costs have served as prominent barriers to efficient implementation of the reforms. This study was limited in terms of generalisation because of relatively small sample sizes. A larger sample with more diversity could have enhanced the generalisation of the results which could serve as direction for further research. This paper is intended to fill a gap in the existing literature on public sector accounting reforms in the context of less developed or emerging countries. It is hopefully valuable for both policy makers and practitioners by allowing them to view the development, challenges and influential aspects of the implementation of New Public Management (NPM) in Sri Lanka in order that they will be able to make informed decisions about adopting more efficient NPM practices to enhance the country’s competitive advantages

Systematic Avocating

Feeling obliged to undertake complex research tasks outside core working hours is a common occurrence in academia. Detailed and timely research projects are expected; the creation and defence of sufficient intervals within a crowded working schedule is one concern explored in this short version paper. Merely working longer hours fails to provide a satisfactory solution for individuals experiencing concerns of this nature. Personal effort and drive are utilised and requires the application of mental mustering and systematic procedures. The attitude to research work is treating the task as a hobby conceptualised as avocating. Whilst this provides a personal solution through immersion in the task, this approach should raise concerns for employers. The flexibility of grounded theory is evident and the freedom to draw on various bodies of knowledge provides fresh insight into a problem that occurs in organizations in many sectors experiencing multiple priorities. The application of the core category, systematic avocating, may prove beneficial

Exploring the Evolvement of Environmental Management Accounting Practices for Achieving SMEs’ Sustainability in an Emerging Economy

It has been recognised that the information derived from Management Accounting Practices (MAPs) is invaluable for the strategic decision-making processes of businesses and thereby enables better environmental performance. Businesses have recognised MAPs as a viable approach to drive their businesses towards sustainability. Hence, this study was carried out in an emerging economy i.e. Sri Lanka where the aim of this research is to explore the application of MAPs within SMEs for managing ecological issues. Two qualitative studies, netnography followed by semi structured interviews, were implemented to obtain an in-depth perspective of the application of MAPs and their impact of managing ecological issues of SMEs. The findings imply that although MAPs assist SMEs for their internal control in terms of ecological costing, there remains some challenges for SMEs especially regarding waste management due to other barriers

Acceptance and adoption of mobile telephony by Bangladeshi farmers: a qualitative enquiry

It is argued that the use of mobile telephony can enhance farmers' productivity by bringing efficiency in the production and marketing of agricultural commodities. However, existing literature offers scant evidence of why and how farmers in developing countries adopt such technologies. This paper examines the factors that influence Bangladeshi farmers' acceptance of mobile telephony. Triangulated methodology was employed by combining ethnographic observation, interviews and Focus Group Discussions (FGD) during a fieldwork conducted in Bangladeshi villages. The findings suggest that the intention to accept a new technology is determined by users' positive perceived value, perceived ease of use and the availability of social and infrastructural support. Based on these findings this paper presents a dynamic model of technology acceptance which complements the existing understandings of technology adoption by less affluent users and also fills a gap in relevant literature to yield strategic implications for the government, commercial entities and above all small farmers' business ability towards economic development