Purpose – The purpose of this paper is to develop a robust theoretical framework for exploring the longitudinal impact of social capital on the performance of small business service firms. Design/methodology/approach – This conceptual paper builds on theories of capital, particularly...

Purpose – The small accounting practice, despite being the most numerous part of the profession by number of firms, remains largely under-researched. Part of the reason the small practice category remains elusive is that researchers find it difficult to precisely define the object to study,...

This paper focuses upon the relationship between the business and philanthropic endeavours of world-making entrepreneurs; asking why, how and to what ends these individuals seek to extend their reach in society beyond business. It presents an original model of entrepreneurial philanthropy which...

Purpose: The purpose of this paper is to answer two main research questions. First, the authors ask the degree to which the UK corporate governance code has changed in response to both systemic perturbations and the subsequent enquiries established to recommend solutions to perceived...

This paper demonstrates the development of economic reform of the new Germany following the collapse of the Berlin Wall. The analysis focuses on the Treuhandanstalt (THA), established in 1990, with responsibility for dividing up East Germany’s national assets. The role of the THA is shown as a...