International Journal of Management and Enterprise Development (10 papers in press)

Regular Issues

• The impact of adopting IFRS, a comparison between emerging and developed economies  
  by Ibrahim Mert 
  Abstract: The International Financial Reporting Standards (IFRS) are presented as global accounting standards. The IFRS has enhanced accounting quality in developed European countries, according to study. This study compares IFRS implementation in developed and emerging economies. This study uses quantitative and qualitative methods to examine the hypothesis. In qualitative assessment, comprehensive literature review is used. The quantitative hypothesis testing showed no difference in IFRS adoption between emerging and developing nations. The study also shows how socioeconomic position affects standard implementation in different countries. Journal articles from 2015-2021 were chosen. An organised literature evaluation collected data from 46 studies published throughout the observed time. Results revealed that adopting IFRS improves accounting information and FDI. Foreign direct investments and financial reporting quality were most affected in emerging economies. The study suggests that developed and emerging economies without the IFRS should weigh its pros and downsides. The research indicates several aspects, such as corporate governance structures, that might help emerging economies adopt IFRS and reap its full benefits.
  Keywords: International Financial Reporting Standard; IFRS; financial reporting quality: foreign direct investments; developed countries; emerging countries.
  DOI: 10.1504/IJMED.2025.10069244
   
  
• Exploring leadership in change management: a bibliometric and systematic review for enterprise development  
  by S. Divya , B. Prabu Christopher  
  Abstract: Effective leadership is vital for guiding organisations through change, ensuring smooth transitions, and fostering resilience in todays dynamic environment. Leaders must motivate, communicate a clear vision, and build trust to navigate complex situations successfully. This paper identifies the leadership style most critical during organisational change and explores the qualities proposed by the corpuss authors. Using bibliometric analysis, we mapped conceptual structures, thematic trends, and influential contributors. A systematic literature review (SLR) was employed to develop a conceptual framework based on the suggested qualities. Findings reveal that transformational leadership is pivotal during transitions, with attributes like effective communication, employee development, integrity, and justice playing key roles. This study uniquely contributes by: 1) proposing a conceptual model differentiating leader traits by emotional, cognitive, and behavioural components; 2) utilising co-occurrence analysis to establish a conceptual framework; and 3) integrating insights from SLR and bibliometric analyses, offering a comprehensive perspective on leadership during change.
  Keywords: leadership; leader qualities; organisational change; scientific mapping; systematic literature review.
  
  
• Measurement of co-agglomeration degree and spatial scale of venture capitalists and new firms in Beijing based on the DO index  
  by Jun Li, Ruishan Hu 
  Abstract: To measure the co-agglomeration degree and spatial scale of venture capitalists (VCs) and new firms (investees), using 7,451 rounds of financing deals in Beijing, China, during 2010-2019, the Duranton and Overman index (DO index), based on distance-based Kd function to determine the distribution of bilateral distances between firms, is introduced to calculate the co-agglomeration degree and spatial scale of VCs and investees. Results show the highest frequency of distances between VCs and investees falls in 10-20 km. VCs and investees in the start-up stage have higher co-agglomeration degree and smaller spatial scale than those in the growth stage. Governmental VCs and investees have higher co-agglomeration degree and smaller spatial scale than foreign VCs. The difference in the co-agglomeration degree of governmental VCs and investees in different stages is greater than those of foreign and private VCs. Heterogeneity of the co-agglomeration of VCs and investees within different cities needs further investigation.
  Keywords: venture capitalist; new firm; co-agglomeration degree; the spatial scale of co-agglomeration; DO index.
  DOI: 10.1504/IJMED.2025.10069896
   
  
• The impact of business environment towards, entrepreneurs performance: a bibliometric analysis  
  by Nyo Me Hlaing, Xiaokang Zhao, Sivhouy Oeun, Shafiq Azam, Suvd Otgonbaatar 
  Abstract: This bibliometric analysis examines the characteristics and network of business environment and entrepreneurs’ performance through HistCite and VOS Viewer. Based on an examination of of 363 publications from 1998 to 2023, the findings reveal that Aidis R is the most prominent author in this field, with their work being the highest cited. Amfiteatru Economic leads as the most significant journal, while Bucharest Univ Econ Studies stands out as the leading institution. The USA ranks as the most prominent country in this research area. Through cluster and content analysis, the study highlights key themes and provides valuable insights for future research directions.
  Keywords: business environment; entrepreneurs; performance; bibliometric; HistCite; VOS Viewer.
  DOI: 10.1504/IJMED.2025.10069942
   
  
• Social enterprise development: implications from activity-based costing  
  by Kanokwan Kingphadung, Sujin Woottichaiwat, Suphaphat Kwonpongsagoon, Kongkiti Phusavat 
  Abstract: The case study examines the impacts from integrating activity-based costing (ABC) for the coop’s cost management. It operated in the milk industry which was regulated with price control. Its main challenge was to meet the local municipality’s demands for school consumption. Most of the coop’s revenue came from the fixed-price contract with the local municipality. In addition, environmental regulations and business uncertainty during the COVID-19 pandemic motivated the coop to explore ABC as a pilot for cost management. Many issues and shortcomings were discovered. For instance, the environmental cost needs to be directly part of production (instead of the cost of supporting production) to ensure the accuracy and usefulness of the unit cost of the coop’s products. Cost drivers were also identified. Many implications relating to the coop’s operations and ABC’s implementation on enterprise development and learning are discussed such as the importance of technology and workplace learning.
  Keywords: activity-based costing; ABC: social enterprise; cost management; learning; collaboration.
  DOI: 10.1504/IJMED.2025.10069943
   
  
• Impact of project manager competencies on project performance: mediating role of trust  
  by Du Qiangqiang, Ruhanita Maelah 
  Abstract: Project manager (PM) competencies and trust play a crucial role in improving project performance, especially in the challenging environment of IT projects characterised by complexity, diversity, and constant changes. The aim of this study is to determine how trust interacts with and mediates the relationship between PM competencies and the project performance of IT projects in China. A cross-sectional survey data was collected from 326 team members involved in IT projects and used to test the theoretical framework based on project management theory which comes from project management body of knowledge (PMBOK). Multiple linear regression analysis demonstrated that PM competencies positively affect project performance, and trust partially mediates the relationship between PM competencies and project performance. The findings of this study can be used by PMs to improve project performance through their competencies and trust with team members. This paper adds value to existing research in the context of IT projects in China and has the potential to be applied in other industries and countries.
  Keywords: project manager competencies; trust; project performance; IT.
  DOI: 10.1504/IJMED.2025.10068373
   
  
• Fostering innovation in IT: the role of inclusive leadership in shaping employees' creative behaviour through motivation and support  
  by G. Devapriyanga, R. Subashini 
  Abstract: This study aims to explore the influence of inclusive leadership on employee creative behaviour, considering the mediating factors of autonomous motivation and supervisor support for creativity, drawing on self-determination theory. The survey, using convenience sampling, included 354 IT sector participants, and the serial mediation model was analysed through PLS-SEM. The findings indicate that inclusive leadership positively influences employee creative behaviour; with autonomous motivation and supervisor support for creativity sequentially mediating this relationship. The reliability of the outcomes may be affected by the limited sample size and cross-sectional design. The results suggest that organisations and managers can enhance employee creative behaviour by adopting inclusive leadership practices. In accordance with the self-determination theory, the study demonstrates that inclusive leadership motivates and inspires employees by employing inclusive strategies and principles. This, in turn, aids in building an autonomous and supportive work environment, ultimately contributing to employee creative behaviour.
  Keywords: inclusive leadership; employee creative behaviour; autonomous motivation; supervisor support for creativity; self-determination theory; SDT.
  DOI: 10.1504/IJMED.2025.10068516
   
  
• Does social innovation promote the crowdfunding of technological projects?  
  by Caroline Blais, Raymond K. Agbodoh-Falschau, Audrey Boisvert 
  Abstract: Promoters increasingly turn to crowdfunding platforms to finance and realise their projects. These platforms are an interesting alternative to traditional bank financing. Studies show that certain characteristics of the projects submitted, and their promoters influence the success of a crowdfunding campaign (target amount obtained or exceeded), particularly when the project is associated with social innovation. Based on data from 103 technological projects financed on the Kickstarter platform, our study shows that the number of contributors positively influences funding. However, our results reveal that technological projects associated with social innovation are less funded than those unrelated to it, suggesting that projects aimed at addressing social issues and generating positive community impact are perceived as less interesting by potential contributors. The results of this study provide further insights into the financing discourse of technological projects qualified as social innovation through crowdfunding.
  Keywords: technological project; crowdfunding; innovation; social innovation; Kickstarter.
  DOI: 10.1504/IJMED.2025.10068576
   
  
• IT employee perceptions: life satisfaction achieved through job satisfaction and influencing factors  
  by S. Jenifer Ruth Malarvizhi, S. Vijayarani 
  Abstract: Life satisfaction plays a crucial role in an IT employee's life, without which employees get disengaged, eventually leading to an increased attrition rate in the IT sector. The increasing attrition rate is one of the IT sector's major and alarming issues. This article highlights the issues the IT sector faces and, on the other hand, enhances life satisfaction among IT employees. Online questionnaires were circulated among IT employees in the southern region of India, and data was gathered from 432 employees. The employee's job satisfaction is important in achieving life satisfaction, which can be increased by properly implementing suitable coping strategies. Researchers and practitioners have contributed sufficiently to achieving employee life satisfaction in various sectors. Still, it was found that there is a shortage of research regarding attaining life satisfaction among IT employees in the Indian context. This study mainly focuses on attaining life satisfaction and identifying the predominant factors of job satisfaction that influence the life satisfaction of IT employees in the Indian context. Python Jupyter Notebook (Anaconda 3) and SmartPLS 3 analyse the data.
  Keywords: employee engagement; job satisfaction; family satisfaction; life satisfaction; IT employees; Indian context; influencing factors.
  DOI: 10.1504/IJMED.2025.10068806
   
  
• Financial performance and governance synergy: unlocking R&D potential in Indian companies  
  by Tarun Kumar Soni, Divya Mehta, Sanjeewani Sehgal 
  Abstract: This research paper investigates the link between research and development (R&D) intensity, corporate governance, financial variables, and other significant firm-level characteristics using panel least squares and quantile regression methods. The results of our study confirm the positive relationship between the level of exports, the degree of board independence, directors' compensation, and financial performance of the company. The study also finds a negative relationship between a company's debt and the level of foreign promoter ownership. These findings have important implications, as firms with superior corporate governance devote a larger percentage of their funds to R&D. Consequently, policymakers ought to support stronger governance frameworks that include having enough independent board members and paying adequate remuneration to board members. Additionally, enterprises with greater foreign promoter shareholdings are required to invest in R&D to counteract the unfavourable association between foreign promoter concentration and R&D intensity.
  Keywords: research and development intensity; corporate governance; firm performance; developing economy; quantile regression; panel least regression.
  DOI: 10.1504/IJMED.2025.10069088