Exploring entrepreneurial learning: A comparative study of technology development projects

In this paper, we report findings from a comparative study of factors that influence the learning process that underlies entrepreneurial innovation, as entrepreneurs move from an initial intuition to a well-developed new product or service. Evidence from our comparative study highlights the self-reinforcing effect of prior related knowledge, perceived incentives and the degree of control on the allocation of entrepreneurs' limited time, attention and resources. Combining theory and evidence from our study, we propose an interpretative model that suggests that innovation in entrepreneurial ventures rests on self-reinforcing learning cycles that lead entrepreneurs to dedicate increasing resources to the exploration of some opportunities at the expense of others, following a sensemaking process affected by their previous knowledge and their degree of involvement in the projects

Audit quality: does gender composition of audit firms matter?

Using a sample of Portuguese audit firms and their client companies, this study examines the association between gender composition of the partnership structure oaudit firms and audit quality. Audit quality is measured through the earnings quality of audit clients. We find that gender diversity in the partnership structure of audit firms, per se, has no association with audit quality. In turn, we find significant evidence that a predominant presence of female Certified Public Accountants (CPAs) in partner positions in audit firms is associated with higher audit quality. In particular, the results indicate that audit firms with female-dominated partnership structures are negatively related with aggressive accounting practices in audit clients.Utilizando una muestra de firmas auditoras portuguesas y sus clientes, este trabajo analiza la relación entre la composición de género de la estructura de propiedad de las firmas auditoras e la calidad de auditoría. La calidad de auditoría se mide a través de la calidad de la información financiera de los clientes. Los resultados sugieren que la diversidad de género en la estructura de propiedad de las firmas auditoras no está asociada con la calidad de auditoría. Por otra parte, evidencia significativa sugiere que la supremacía femenina en las estructuras de propiedad de las firmas auditoras se asocia con una mayor calidad de la auditoría. Las firmas auditoras con estructuras de propiedad donde predominan las mujeres, presentan una relación negativa con las prácticas de manipulación contable agresivas de los clientes de auditoría.We thank Professor Ana Carvalho for her useful suggestions and participants of the seventh EARNet Symposium, 2013 for their helpful insights. We also appreciate the support of the Editor, Professor Beatriz García Osma and two anonymous reviewers, since their comments and suggestions have significantly improved the quality of our work

Improving the Practicum Experience in Sport Management: A Case Study

Griffith Business School, Department of Tourism, Sport and Hotel ManagementNo Full Tex

International entrepreneurial culture of Thai SMEs

This study examines an entrepreneurial culture of international small and medium-sized enterprises (SMEs). Organizational culture is one of the crucial aspects that can differentiate one firm from another. We highlight the role of organizational culture under a new construct International Entrepreneurial Culture (IEC), with a particular emphasis on how cultural values embedded in organizational cultures might influence SMEs' performance through a strategic management process. Using data from SMEs engaged in international transactions based in Thailand, results suggest that IEC consists of three dimensions which are somewhat different from what was conceptually explained in the literature. The combination of these dimensions significantly affects strategy formulation and strategy implementation in a consequential manner, although it is not directly influential in international performance. The findings offer theoretical contribution in the international entrepreneurship literature as well as managerial implications for policy makers dealing with SMEs in small open economies found in emerging markets