Your search
Results 74 resources
-
The current research study embraced the objectives to investigate the transformation of accounting in Macau from the first set of accounting legislations in 1970s, through the first set of accounting standards in 1983, until a year after the first application of international accounting standards, by 2008. From the transformation, the role taken by accounting in the economy and the factors that have influenced the transformation were intended to identify. Through the historical picture, findings have supported and expanded the theoretical concepts that accounting was taking both active and passive roles in the economy. Furthermore, they also supported the theoretical concepts that culture, economic environment, political environment and education influenced the transformation of accounting. The objectives have been structured through three research issues identified from the analysis of past literatures. Five qualitative and quantitative research studies have been carried out, using primary and secondary data from both primary and secondary sources. In-depth interviews on 13 representative respondents of the government, the profession, the industry and the academia, directly or in-directly related with accounting have been done. A case study on a company doing business in Macau since 1970s was included to enrich, supplement and evaluate the findings on the accounting practice of Macau. Based on the findings, a model has been constructed that represented the interaction between accounting and the different factors of the economy. Contributions from the research findings have enriched the research literatures on the area of accounting history. Implications from the findings have generated better insights for the business and economic histories of Macau
-
Several internationalization theories have been developed over the past few decades that have made great contributions in explaining enterprise internationalization and their mode of entry strategy. It has been suggested that the determinants of entry mode choice of enterprises from emerging and frontier markets differ from those of comparable enterprises from advanced economies. Literature review appears to indicate that there is a need to expand the framework for entry mode strategies to accommodate the expansion issues enterprises from emerging and frontier countries face in the global marketplace. Nevertheless, not much information and acceptable conclusion has been made on how MNEs from frontier markets internationalize and what factors influence their choice of entry into those markets. This study investigated the internationalization strategies of Lusophone Africa MNEs from Angola and Mozambique, more specifically their entry mode. Information was gathered through a survey of 29 MNE’s upper management respondents and subsequent face-to-face semi-structured interviews with 24 of them in their countries. The results of this study suggest that most MNEs opted for equity-based investment strategies, mainly joint venture and M&E as their preferred mode of entry when internationalizing. A significant group of them opted for e- commerce/e-business strategies, and direct and indirect exports. A smaller portion of the interviewees chose Greenfield investment as a mode of entry. Many of these MNEs could be classified as born global/INV. Finally, this study presents a conceptual framework for use in studying the entry mode choice of enterprises from Lusophone Africa frontier markets and presents research propositions for better understanding the determinants of entry mode strategies of enterprise from Angola and Mozambique. Keywords: Internationalization, Entry Mode, Emerging Markets, Frontier Markets, Lusophone African MNEs, Angola, Mozambique
Explore
USJ Theses and Dissertations
- Doctorate Theses (5)
- Master Dissertations (63)
Academic Units
Resource type
- Book (1)
- Book Section (1)
- Journal Article (3)
- Report (2)
- Thesis (67)