This research is a case study based on an entrepreneurship located in Henderson, Kentucky called HorseFeathers Gifts. HorseFeathers Gifts supplies handmade, vintage-inspired jewelry and accessories to customers all over the world. The case study documents the path taken by HorseFeathers Gifts’ owners, showing exactly how the entrepreneurship reached the successful position that it currently holds. Based on the case studies available and a review of the literature, it is apparent that no other case studies like this one exist. Information for this case was gathered by interviewing both owners of HorseFeathers Gifts. The interviews helped me to learn about the business’ story from the day it was first engendered until the present day. This case study displays the business’ processes, successes, and failures, and ultimately gives struggling or aspiring entrepreneurs advice on how to better their own chances of business survival.

Researchers and practitioners have recognized the need for business leaders to establish effective internal control frameworks. Some small and medium enterprises (SME) leaders lack strategies for improving internal control systems. The purpose of this multiple case study was to explore the strategies leaders of SMEs in Nigeria use for improving internal control practices. Building on the internal control theory and transactional leadership theory, semistructured face-to-face and phone interviews were conducted with 8 purposively-selected leaders of SMEs in Nigeria who successfully implemented internal control practices. The 5 themes that emerged from the thematic analysis of the interview data were: segregation of duty; adherence to processes, policies, and procedures; staffing, training, and experience; information technology; and staff empowerment and management commitment. The findings from this study indicate that leaders of SMEs in Nigeria use similar strategies to improve internal control practices. All participants used segregation of duty and adherence to processes, policies, and procedures as strategies for improving internal control practices. SME leaders should possess adequate leadership skills for improving internal control systems in their business. The result of this study may contribute to positive social change by providing SME leaders with knowledge on strategies for improving internal control practices which will minimize loss of assets and boost profitability and business sustainability. With increase in business profitability, leaders of SMEs will increase the firms' corporate social responsibility through payment of more taxes, and provision of employment opportunities and social amenities to the local community.

Small businesses in Zimbabwe make up 94% of the country's business population but only contribute 15% to the country's economy due to a high failure rate during the first 5 years. The purpose of this descriptive multiple case study was to explore strategies and skills that may contribute to the sustainability of small businesses during the first 5 years. The study population consisted of 5 small business owners in Ntepe village in Zimbabwe who had sustained their businesses for the first 5 years of operations. The conceptual framework that grounded this study was management theory. The data collection process involved conducting semistructured interviews with small business owners. Data analysis involved the adoption of methodological triangulation, thematic analysis, and member checking to ensure reliability and credibility of the data collected. The data collected presented two main themes: developing leadership skills and planning for positive performance. Key attributes and skills of a small business leader include trustworthiness, ability to lead resolutions that solve problems, effective communication of quality expectations, development of customer focus, and ability to address the needs of employees. Planning for positive performance includes goal setting, creating policies and procedures, and developing a control system for financial activities. This study may contribute to social change by providing data on proven strategies used by small business managers to sustain their businesses during the first 5 years of operations. The community may benefit from owners being better prepared to sustain their small businesses, given that these businesses may then hire employees and contribute to the local economy.

While Small and Medium-sized Enterprises (SMEs) constitute a significant segment of the Australian economy, and external accountants are their major service providers, little is known as to why SMEs purchase services from external accountants and what benefits they derive from those services. This thesis develops our understanding and investigates the benefits provided by external accountants, through auditing and business advisory services, to Australian SMEs. The relatively unregulated SME environment provides a unique opportunity to examine the market for professional services. SMEs, for example, can choose to be audited or not, and there is significant variation in the level of agency conflict they face. This thesis analyses data collected from two surveys of Australian SMEs. While theory suggests that auditing is a costeffective response to agency conflict, measures of this conflict are found to be associated with voluntary demand for external auditing, but not for internal auditing. Though the nature of the relationship between external and internal audit is unclear, a negative association is found between the two, suggesting substitution between these services. Whereas external audit is provided to reduce agency conflict, internal audit may be substituting for other services, unrelated to agency issues, such as providing useful information for decision making. I also investigate the economic benefit SMEs derive from auditing by measuring whether audited SMEs pay a lower interest rate on their major institutional borrowings compared with unaudited SMEs, or demonstrate superior performance. I find no evidence of a direct economic benefit on either of those measures. External accountants have responded to increasingly broad-ranging market information needs by providing an expanded range of business advisory services, and this thesis also investigates the relationship between external audit and business advice in the context of this changing market. Despite theory suggesting a complementary relationship, SMEs spend less on business advice when they also buy an audit, and this finding persists irrespective of agency considerations. The main purpose of business advice is to help improve firm performance, and SMEs buying business advice are found to perceive their business to be outperforming their competitors. This suggests a benefit associated with these services.

Thesis (DBA)--University of Pretoria, 2006. / Synopsis in English. Includes bibliographical references. Available on the Internet via the World Wide Web.

Project (M.P.P.) - Simon Fraser University, 2006. / Theses (Master of Public Policy Program) / Simon Fraser University. Also issued in digital format and available on the World Wide Web.

Thesis (Ph. D.)--Open University. BLDSC no. DX223839.

Thesis (Ph. D.)--University of Chicago, Dept. of Education, 2001. / Includes bibliographical references. Also available on the Internet.

Includes thesis t.p. / Originally presented as the author's thesis, Cologne, 1975. Vita. Includes bibliographical references (p. 193-224) and index.

In various economies, businesses operate in a macro-environment influenced by uncontrollable external forces, namely political, economic, social, technological, environmental and legal. For businesses to succeed in a macro-environment all external forces have to be identified and analysed carefully by the business and adaptability to the environment is also very important. Governments intervene by setting up regulatory frameworks that govern all businesses. For instance, for every business to start or grow, there are a numerous legal requirements involved. Businesses have no control over these requirements, but to adapt and comply. These requirements affect the performance of business activities either positively or negatively. However, failure to comply with these requirements could lead to the business’ reputation being destroyed, and loss of customers. The aim of this research is to analyse the perceptions of Small, Medium and Micro Enterprises (SMMEs) owners and managers about the impact of Lesotho government intervention on SMMEs start-up and growth. It also determines whether there is a need for government intervention in these phases. It further determines the extent to which the Lesotho government intervention supports or hinders SMMEs in their quest for start-up assistance and sustainable growth. The White Paper which proposes strategies for development of SMMEs in Lesotho was studied to find out if its intentions have been accomplished. The primary data for this study were gathered through surveys sent out to SMMEs in Lesotho. The questionnaire was designed to be hand-delivered to a sample population of 370. The sample size was calculated using online survey system. At a confidence level of 95 percent and confidence interval of 5, a population value of 10,341 resulted in a sample size of 370 respondents. A list of registered SMMEs with the Ministry of Trade & Industry, Cooperatives & Marketing (MTICM) was accessed. To select respondents from this list, the researcher used a probability sampling method called stratified random sampling, to represent all the key subgroups of the population. The Statistical Package for the Social Sciences (SPSS) for Windows Version 18 was used to analyse the responses obtained from structured and unstructured questions. To facilitate the smooth operation of businesses, governments also create a conducive environment. There are quite a number of initiatives taken by the Lesotho government in an attempt to improve the country’s overall economic environment. The government has used functional and selective interventions just like other developing and developed countries. Functional interventions include the improvement of infrastructure, education and health. Selective interventions include regulations focused on the development of SMMEs and institutional infrastructure aimed at skills training. The viii focus of this study is on selective interventions. Some SMMEs have benefitted from these initiatives, however, other SMMEs still encounter challenges within the regulatory framework which hinder their establishment and growth. Due to the perceived pitfalls, such as high costs of doing business, some businesses decide to operate informally. This means among others, formal tax losses for the government and SMMEs not receiving incentives designed for them. If the Lesotho government could reform and simplify business regulations, this could reduce the increasing number of informal sector businesses and encourage them to grow and operate formally. / Thesis (M.Com.)-University of KwaZulu-Natal, Pietermaritzburg, 2011.