Academic journal article Journal of Business and Entrepreneurship

Notes from the Editors

Academic journal article Journal of Business and Entrepreneurship

Notes from the Editors

Article excerpt

This issue of the journal sets forth a rich set of contributions from our authors. William Ogden, Srinivasan Sundaram, and Michael Wilson address an important practical matter - an accounting system approach to estimating capital requirements for new ventures. They specify the amount of capital to be invested, find the amount of loans needed for funding of assets and cash flow, and consider restrictions on the funding mix which could be of importance to the owners of the venture.

James Smith, Philip Siegel, and Joseph Mosca have designed and conducted an inquiry to identify and measure the perception of effectiveness in small to medium CPA firms. The factors that auditing principals consider important were identified. These were personnel, organizational stability, financial stability/growth, prestige, image, and specialized interest. The perceived importance of each of these and various relevant relationships were discussed.

Brian Niehoff and James Bloodgood have examined technology patent donations: decisions that impact small business creation. They looked at the propensity for companies to engage in the donation of patented technologies. In this process they develop propositions that explain and predict why firms choose to develop particular patents and why they choose certain types of disposition for those patents they do not develop.

John Volker, Michael Phillips, and Steven Anderson have conceptualized an alternative definition of small business that is based on the ability to acquire capital from various sources, rather than upon size. This definition reflects thinking based on the information age view of small business, rather than the machine age view. In essence, this new view requires a perceptual or a functional model of small business.

Kellye Jones has studied e-commerce attitudes and technology development from an organizational standpoint. The inquiry employed sociotechnical systems theory to explore pre-adoption attitudes toward e-commerce technology and factors which may influence these attitudes. Perspectives of owners, managers, and employees of small business were also examined. The study revealed that technology involvement and experience favorably affect attitudes toward e-commerce technology. …

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