The Management Accounting Needs of Small Enterprises And the Role of Small Accounting Practices.

Management accounting research has previously focused mostly on large firms rather than SMEs despite the significance of SMEs in the UK economy. The high failure rate of small enterprises in the UK points to the need to increase their financial robustness. Small accounting practices (SAPs) would seem to provide a possible alternative source of management accounting information for businesses too small to afford in-house accountants, but the literature over thirty years suggests that this approach has not been adopted. The sparse research in this area has proposed disparate reasons for the limited use of SAPs, without providing a definitive explanation. The intractability of the barriers to the use of SAPs for the provision of management accounting information points to a mismatch between management accounting theory, which tends to be based on neo-classical economics, and the approach used in practice in small firms and SAPs. The research investigates these barriers, assessing the extent to which owner-managers carry out management accounting in small enterprises despite the opportunity costs involved and explores the reasons behind their tendency not to seek management accounting services from SAPs. It also evaluates the potential of SAPs to provide management accounting services and the reasons limiting their promotion. The research draws on a critical realist perspective using qualitative, multiple case studies involving semi-structured interviews to examine the degree to which neo-classical economic theory,old institutional economics and new institutional sociology can explain how the barriers have arisen and why they have remained. The findings expand existing research on management accounting by bringing into focus the interaction between actors and their structural context in small firms and SAPs, demonstrating how that shapes management accounting practices, particularly with regard to the barriers to the greater use of SAPs

Reconceptualising Value: Defining, Measuring and Managing Social Value Creation by Business Enterprises

The current business practice with its emphasis on short-term profit detached from wider values has lost legitimacy. The aim of this research was to determine whether the behaviour of alternative business enterprises with social primary objectives could be explained in terms of neoclassical economic theory or if they could provide different models which could help to change business culture. In the supporting literature there is a lack of empirical evidence detailing practical examples of approaches taken by alternative enterprises which could be applied to mainstream business practice. To begin to fill that gap the current research used a qualitative case study approach within a critical realist framework to carry out an in-depth study of the operations strategies of five alternative enterprises to examine how they balance social objectives with sustainability; and to determine the degree to which the enterprises remain embedded within wider social values. The findings of the research were based within detailed, context-sensitive analysis of the challenges met by the alternative enterprises, the approaches they used to surmount them and the degree to which market pressures forced compromise in the social objectives. The findings provide insights not just to academic commentators but also to social entrepreneurs so they can help build a vision of what is legitimate and possible

Reducing barriers to accessing fistula repair: Implementation research in Katsina

Female genital fistula is preventable and surgically treatable, but women who lack access to quality health care often live with fistula for many years. For every 1,000 births, an estimated 2.11 women develop fistula in Nigeria and despite the establishment of internationally accredited national fistula centers across the country, the majority of women live with unrepaired fistula. The Population Council, in collaboration with EngenderHealth and the Fistula Care Plus project, conducted implementation research to understand whether a comprehensive information, screening, and referral intervention reduces transportation, communication, and financial barriers to accessing preventive care, detection, and treatment of fistula in Katsina state

Traditional preparations used as uterotonics in Sub‐Saharan Africa and their pharmacologic effects

BackgroundLittle is known about the use of traditional preparations for uterotonic effects at or near delivery in Sub‐Saharan Africa.ObjectiveTo describe (1) use of traditional preparations in Sub‐Saharan Africa intended to have uterotonic effects at or near birth; and (2) results of pharmacologic investigations of the uterotonic properties of such preparations.Search strategyStructured review of 13 databases.Selection criteriaArticles describing use of traditional preparations in Sub‐Saharan Africa with primary data, published in English between January 1, 1980 and June 30, 2010.Data collection and analysisFull‐text review using standard spreadsheet templates.Main resultsObjective 1 analysis identified 208 plant species used for uterotonic effects at or near delivery. The most common use was labor induction/augmentation (n = 185). Other uses were to expel the placenta, shorten the third stage of labor, manage retained placenta (n = 61), and prevent/manage postpartum hemorrhage (n = 20). Objective 2 analysis identified 82 species with uterotonic activity confirmed through pharmacologic evaluation. Studies also identified potentiating/inhibiting effects of extracts on pharmaceutical uterotonics.ConclusionNumerous plants are used for uterotonic effects in Sub‐Saharan Africa; uterotonic activity has been confirmed in many through pharmacologic evaluation. Such use may increase the risk of adverse outcomes. Further research is needed on the uterotonic efficacy of traditional preparations and on interventions to address use during labor.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/135671/1/0-mmc1.pdfhttp://deepblue.lib.umich.edu/bitstream/2027.42/135671/2/ijgo16.pd

Development and Validation of an Index to Measure the Quality of Facility-Based Labor and Delivery Care Processes in Sub-Saharan Africa.

High quality care is crucial in ensuring that women and newborns receive interventions that may prevent and treat birth-related complications. As facility deliveries increase in developing countries, there are concerns about service quality. Observation is the gold standard for clinical quality assessment, but existing observation-based measures of obstetric quality of care are lengthy and difficult to administer. There is a lack of consensus on quality indicators for routine intrapartum and immediate postpartum care, including essential newborn care. This study identified key dimensions of the quality of the process of intrapartum and immediate postpartum care (QoPIIPC) in facility deliveries and developed a quality assessment measure representing these dimensions. Global maternal and neonatal care experts identified key dimensions of QoPIIPC through a modified Delphi process. Experts also rated indicators of these dimensions from a comprehensive delivery observation checklist used in quality surveys in sub-Saharan African countries. Potential QoPIIPC indices were developed from combinations of highly-rated indicators. Face, content, and criterion validation of these indices was conducted using data from observations of 1,145 deliveries in Kenya, Madagascar, and Tanzania (including Zanzibar). A best-performing index was selected, composed of 20 indicators of intrapartum/immediate postpartum care, including essential newborn care. This index represented most dimensions of QoPIIPC and effectively discriminated between poorly and well-performed deliveries. As facility deliveries increase and the global community pays greater attention to the role of care quality in achieving further maternal and newborn mortality reduction, the QoPIIPC index may be a valuable measure. This index complements and addresses gaps in currently used quality assessment tools. Further evaluation of index usability and reliability is needed. The availability of a streamlined, comprehensive, and validated index may enable ongoing and efficient observation-based assessment of care quality during labor and delivery in sub-Saharan Africa, facilitating targeted quality improvement

Reducing barriers to accessing fistula repair: Implementation research in Ebonyi

Female genital fistula is preventable and surgically treatable, but women who lack access to quality health care often live with fistula for many years. For every 1,000 births, an estimated 2.11 women develop fistula in Nigeria and despite the establishment of internationally accredited national fistula centers across the country, the majority of women live with unrepaired fistula. The Population Council, in collaboration with EngenderHealth and the Fistula Care Plus project, conducted implementation research to understand whether a comprehensive information, screening, and referral intervention reduces transportation, communication, and financial barriers to accessing preventive care, detection, and treatment of fistula in Ebonyi state