This study aims to systematically review the key characteristics and issues in Corporate Social Responsibility among Small and Medium Enterprises (CSRS) research. The Systematic Assessment Quantitative Technique (SQAT) developed by Australian researchers, Catherine Pickering and Jason Antony Byrne, was used to identify and analyse 62 peer-reviewed CSRS articles from six high quality academic databases. Most of the studies took place in Europe and Asia while South America has been largely ignored. A significant number of CSRS research were empirical in nature, meaning that there is a need for more conceptual studies to aid the understanding of new CSRS norms and underlying factors. Additionally, CSRS articles focused mainly on identifying the various ways SMEs are implementing CSR. Finally, most CSRS articles adopted a single research method, with survey being the most dominant method. There is a need for future studies to combine a variety of methods so as to gain additional insight into CSRS related issues

<p>In this paper, the association between religiosity and academic performance among accounting students enrolled at the International Islamic University Malaysia (IIUM) is explored, as recent research demonstrates a positive association between religiosity and academic success. Students' religiosity was measured using proxies from an Islamic perspective, whilst their academic performances were measured using their Cumulative Grade Point Averages (CGPA). The statistical analysis revealed no significant correlation between religiosity and academic performance among accounting students at IIUM. However, a closer examination of the results revealed that students at IIUM possessed high levels of religiosity as well as high levels of academic performances.</p>

The aim of the article is to review some basic issues surrounding public entrepreneurship (PE), as it is perceived as a measure to improve the performance of public organizations. Research Design & Methods: This article uses Systematic Assessment Quantitative Technique (SQAT) advanced by Australian researchers (Catherine Pickering and Jason Antony Byrne). It allows the reproduction of verifiable reviews, through geographical, theoretical, and methodological gaps identification in literature. 61 peer-reviewed PE articles from six quality academic databases were systematically reviewed based on the following headings: time and geographical distributions, article type (conceptual or empirical), theories, themes, and methods of data collection. Findings: The analysis shows that large numbers of PE articles were published in 2016, with more publications in North America and Europe, while Africa has meagre publications. Most of PE articles are conceptually inclined and this suggests more empirical studies be conducted so as to have scientific knowledge of PE adoption. Besides, the study revealed that PE is mostly adopted by federal and state governments across the globe with little or no adoption at the local government level. Significant numbers of PE articles utilized one research method (the survey was dominantly used), future researchers can explore PE studies by merging more research methods to broaden the scope of PE. Implications & Recommendations: This study provides a clear picture of what is been investigated and has provided guides for future researchers to widen the knowledge adoption of PE around the globe for better service provision by public stakeholders Contribution & Value Added: The study systematically reviewed 61 peer-reviewed PE articles from six quality academic databases (Emerald, Elsevier, Sage, Springer, Taylor & Francis, and Wiley), thereby facilitating the understanding of PE and providing guides for future researchers of PE around the globe. Article type: research article

As the world grapples with the effects of the Corona Virus pandemic, the importance of leadership at all levels of an organization has been brought into the sharp focus. Servant leadership is a philosophy that advocates that the primary focus of leaders is to serve their followers, and such a philosophy in theory could be important during these troubling times. Using the Systematic Quantitative Assessment Technique, this study conducted a systematic review of 179 servant leadership (SL) articles published over the last decade (2010-2019) to provide insight as to the efficacy of this leadership style in inspiring followers to give their best efforts. Besides this primary objective, this review also sought to understand the time distribution, geographic distribution, types and data collection methods of these SL articles. Review of empirical evidence revealed that SL was very effective in inspiring followers to go above and beyond in helping to achieve an organization's objectives. The review also revealed that over the last decade, interest in SL has grown from year to year, with most of the research in Asia and North America. Furthermore, most SL research has been empirical in nature, with surveys being the favoured means of data collection. There has been a dearth of qualitative studies in extant SL scholarship, and this represents a significant gap which future researchers should endeavour to address.

Purpose: The moral credibility of accountants has been battered for over two decades because of a seemingly unending series of accounting scandals. The inclusion of ethics education in the accounting curricula has been advocated as one option through which a new generation of morally competent accountants can be produced.

In the earliest part of the twenty-first century, the world was rocked by several financial scandals; from Enron to WorldCom; Tyco to Parmalat; Arthur Andersen to Shell, and more recently, the global financial crisis; these scandals directed the world's attention towards the seemingly ever-growing moral malaise amongst accountants and business people. In order to address this alarming increase in unethical and immoral behaviours among accountants and business people in Malaysia, the government mandated the teaching of Islamic and Moral studies at all levels of education. The underlying assumption was that an increased level of religiosity would translate into higher levels of moral competency. This paper sought to assess the effectiveness of Malaysia's educational policy of mandatory Islamic studies in developing the moral competencies of the country's future Muslim accountants. This was achieved by determining whether a positive relationship existed between the religiosity and moral competencies of Muslim accounting students enrolled at the International Islamic University Malaysia (IIUM). The results revealed that although a small and positive correlation existed between the students' religiosity and moral competencies, a knowledge gap existed preventing them from being able to fully apply Islamic principles in an accounting context.

In this paper, an update is provided on the ongoing debate between audit retention and audit rotation in different parts of the world. Design and Methodology: This update is provided based on a systematic review of recent scholarship that have explored the supposed benefits or drawbacks of audit rotation amidst a climate of declining confidence in audited financial statements due to a series of financial scandals over the last few years. 28 articles were examined along four key categories, including the geographical distribution of the articles, article type, research themes and research methods. Findings: The findings of the review revealed that the debate between audit rotation and retention has no end in sight with empirical studies finding conflicting results regarding the merits or demerits of adopting a mandatory audit rotation regime in various countries. A recurring message amongst many of the studies is that perhaps time has come for the auditing profession to seek an alternative solution for maintain auditor independence. Practical Implications: A recurring message amongst many of the studies is that perhaps time has come for the auditing profession to seek an alternative solution for maintaining auditor independence. The Significance of The Study: This study reveals that auditor independence cannot be obtained merely by regulation. This is evidenced by the fact that audit-related financial scandals have continued to occur over this long period of time, despite the adoption of mandatory audit rotation in many parts of the world.

Purpose: This study sought to understand the barriers hindering the growth of small businesses in Nigeria, and to investigate the various strategies small business owners and managers develop to overcome these barriers. Design/methodology/approach: A qualitative research design using in-depth, semi-structured, face-face interviews was utilized to obtain the barriers to growth as well as strategies developed to overcome them by 15 sachet water company managers in Minna, the capital city of Niger State in North Central Nigeria. Findings: The major internal barriers to growth identified included unmotivated employees, lack of modern machinery, lack of storage capacity and poor marketing and distribution strategies, while the major external barriers included weather conditions, poor electricity, bad roads and competition. Strategies to overcome these barriers included creating a family atmosphere, hiring more workers, using alternative power and forming a union to control prices. Research limitations/implications: This study was limited to 15 sachet water companies in Minna, Niger State, so it is difficult to generalize the findings to other states and to other industries. Practical implications:  The results of this study will be beneficial to several stakeholders: sachet water companies in Minna and beyond, other SMEs as well as policy makers. For sachet water companies in Minna and beyond, by understanding the various strategies which the interviewed managers use to overcome their internal and external challenges, a diffusion of learning will occur, whereby other sachet water company managers can inculcate some of these effective strategies into their own operations. As for other SMEs, some of the identified barriers will also be the same ones they face. The strategies the interviewed managers use to overcome these challenges can also provide guidance for these SMEs. Finally, by clearly identifying the barriers hindering the growth of these sachet water companies, this study provides policy makers with clear guidance on what policies need to be instituted to help these SMEs overcome their challenges and contribute their quota to the growth of the Nigerian economy. Originality/value: By utilizing semi-structured interviews in surveying the 15 sachet water managers in Minna, Niger State, this study overcomes the weakness of the vast majority of prior studies which utilized questionnaires. The major disadvantage of adopting questionnaire to measure attitudes and perception is that, respondents will be denied the opportunity to air out their views about the subject matter.