The role of cultural values in understanding the challenges faced by female entrepreneurs in Nigeria

This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here (http://bura.brunel.ac.uk/handle/2438/4036). Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.Purpose: This paper examines the challenges female entrepreneurs face in the development of their business in the context of Nigeria. In so doing, it addresses a gap in the literature on the experiences of female entrepreneurs in a non-Western context and acknowledges the contribution that women make in this area of work. Design: It draws on survey data from 274 female entrepreneurs currently engaged in their businesses in three states—Lagos (Nigeria’s largest city), Ogun, and Oyo within the south west of Nigeria. Findings: Results indicate that female entrepreneurs are generally confident and resourceful and that they enjoy the challenge of entrepreneurial activity. As in the West, they experience difficulties relating to family commitments and access to finance – as well as problems gaining acceptance and accessing networks. Originality: It is argued that cultural values specific to the situation mean that these challenges, while common to female entrepreneurs in other national contexts, ‘play out’ differentially and that they are experienced with different levels of depth and ‘intensity’. It is also argued that future research might uncover at a deeper level and drawing on qualitative methodology how some of the factors identified are experienced in women’s day to day lives. The paper suggests some policy implications in the form of support for female entrepreneurs in this context

Non-Invasive Imaging in Diabetic Cardiomyopathy

There is increasing recognition of a specific diabetic cardiomyopathy beyond ischemic cardiomyopathy, which leads to structural and functional myocardial abnormalities. The aim of this review is to summarize the recent literature on diagnostic findings and prognostic significance of non-invasive imaging including echocardiography, nuclear imaging, computed tomography and cardiovascular magnetic resonance in diabetic cardiomyopathy

Accounting and Auditing with Blockchain Technology and Artificial Intelligence: A Literature Review

This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice and how professionals can use blockchain data to improve decision-making, based on the qualities of immutability, append-only, shared, verified, and agreed-upon (i.e., consensus-driven) blockchain data. The multi-party validation of blockchain protocols adds real-time trusted data for the AI systems used by auditors to improve assurance and efficiency. This review summarizes four themes emerging from the literature focusing on how blockchain technology has changed record-keeping in accounting: event approach to accounting; real-time accounting; triple entry-accounting and continuous auditing. The research interprets the findings using agency theory and stakeholder theory to advance how using blockchain to mitigate information asymmetry and improve stakeholder collaborations is understood. The investigation also summarizes the challenges and clarifies organizations’ reasons to be cautious about adopting blockchain. Lastly, the study suggests that future researchers use this study in two ways that enrich blockchain literature: first, to apply the themes and answer the questions identified within this review to improve the business methods of practitioners and policymakers; and second, to encourage stakeholders such as practitioners, system designers/developers, and policymakers to collaborate in designing blockchain ecosystems that suit accounting and auditing as they transform digitally

The Impacts of Work-Life-Balance (WLB) Challenges on Social Sustainability: The Experience of Nigerian Female Medical Doctors

Purpose: The purpose of this paper is to examine the implications of work-life-balance (WLB) challenges for Nigerian female medical doctors. This study focusses on Nigeria, which its peculiar socio-cultural, institutional and professional realities constitute WLB as well as social sustainability (SS) challenge for female medical doctors. Design/methodology/approach: Relying on qualitative, interpretivist approach and informed by institutional theory, this study explores how Nigeria's institutional environment and workplace realities engender WLB challenges, which consequently impact SS for female doctors. In total, 43 semi-structured interviews and focus group session involving eight participants were utilised for empirical analysis. Findings: The study reveals that factors such as work pressure, cultural expectations, unsupportive relationships, challenging work environment, gender role challenges, lack of voice/participation, and high stress level moderate the ability of female medical doctors to manage WLB and SS. It also identifies that socio-cultural and institutional demands on women show that these challenges, while common to female physicians in other countries, are different and more intense in Nigeria because of their unique professional, socio-cultural and institutional frameworks. Research limitations/implications: The implications of the WLB and SS requires scholarship to deepen as well as extend knowledge on contextual disparities in understanding these concepts from developing countries perspective, which is understudied. Originality/value: This study offers fresh insights into the WLB and SS concepts from the non-western context, such as Nigeria, highlighting the previously understudied challenges of WLB and SS and their implications for female doctors. © 2018, Emerald Publishing Limited