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This paper seeks to provide a multi-theoretical explanation of the living practice of a public entity found in Uganda, an African developing country, which successfully enhanced public accountability.

A qualitative narrative enquiry through storytelling was used to portray the practices of public accountability. The perceptions of various individuals were obtained using in-depth interviews, from which a coherent story structured under the themes of context, actions, results and lessons was obtained.

Findings show that public entities that put in place oversight mechanisms and management structures, involve stakeholders and create an ethical work climate enhance public accountability. The results further show that the integration of theories (agency, stewardship, stakeholder and ethical work climate) promotes public accountability.

In terms of limitations and areas for future research, the study has been conducted on a single city authority to explain public accountability. Perhaps there is a need to conduct similar studies with other city authorities or a combination of organizations. The study has used a qualitative methodology through narrative enquiry to explain public accountability. Future studies can use a quantitative methodology, more so to test the proposed conceptual model of public accountability. Despite the study limitations, the results of this study remain relevant.

This study uses the positive story of a public entity from a developing country that successfully practiced public accountability. Consequently, from a practical perspective, the findings of this study can be used as a benchmark for promoting effective public accountability practices, especially in developing countries across the globe, where public accountability has proven to be a challenge. Furthermore, governments in developing countries can also use the study findings to strengthen public accountability policies in their respective countries.

The study suggests that enhancement in public accountability practice requires an approach that brings together a multiplicity of factors. The study affords public accountability practitioners an opportunity to replicate the successful accountability practices from the story. When public accountability is enhanced, service delivery in terms of social services by the public organizations is likely to improve, leading to better quality of life in the communities served.

The study is novel in its use of a positive story that depicts an entity from a developing country that successfully enhanced public accountability. To explain this phenomenon, the study uses a multi-theoretical approach, unlike prior studies.

This paper aims to suggest a multi-theoretical explanation using a success story to explain psychological well-being (PWB) among employees of K.C, a small enterprise found in Uganda, a developing country in Africa.

The study used qualitative methodology. Based on in-depth interviews with K.C employees, a story was developed describing the practical experience, focusing on the context, actions, results and lessons learnt. Regarding the sample size, the saturation point was attained on the seventh participant.

Findings reveal that employees that possess psychological capital set targets and generate avenues that allow them to achieve set goals, with personal initiative that makes them proactive to accomplish work tasks and individual adaptability that enables them to adjust their emotions and behavior to fit in a complex working environment, which makes them to think, feel and act positively. Furthermore, several theories, including broaden and build, personal initiative and complex adaptive systems theory, explain the manifestations of PWB of employees in small enterprises.

The study was limited by focusing on the context of a small enterprise. Future research may investigate other study contexts whose findings might be different. In addition, the study being hypothetical lacked statistical testing. It would be a meaningful effort if future studies statistically tested the suggested model. Irrespective of the limitations, the findings of this study remain significant.

In practice, employees may replicate these findings to nurture PWB which eventually contributes to enterprises’ success. This could provide answers to the psychological challenges experienced by employees of small enterprises, especially in the African developing countries like Uganda where this is a major challenge. Specifically, the workers of K.C enterprise may depend on their PWB to deal with workplace challenges and sustain the enterprise’s performance.

Socially, there is need to embrace positive social relationships among employees at the work place which will translate into well-being of society.

This paper is exceptional because it uses a success story showing practical experiences of how PWB of employees in small enterprises is nurtured in Uganda. In addition, a multi-theoretical perspective is used to explain the manifestations in the story, which is the greatest contribution of this paper. Further, a conceptual model is still proposed, depicting psychological capital, personal initiative and individual adaptability as antecedents of PWB.

This paper reports results of an investigation into semi-urban Ghanaian university youths' attitude to digitized financial services (DFSs) and the determinants of their adoption decisions.

Quantitative cross-sectional research approach was used. Three hundred and seventy-five (375) university students were randomly selected from a semi-urban town in Ghana to test the applicability of technology acceptance model (TAM) within such a context. Structural equation modeling was employed to assess stated hypotheses.

The results indicate a high penetration of digital financial services among the students, which confirms the applicability of TAM for such studies. The results further suggest that DFS provides a pathway to financial inclusion and can stimulate small enterprise development and job creation in Ghana's semi-urban communities.

Hitherto, little academic attention has been given to digitization of financial services in semi-urban African towns. The study contributes to filling this research gap.

The purpose of this paper is to examine the impact of knowledge of inventory management practices (KIMP) on operational performance (OP) and business performance (BP). This study emphasized understanding the mediational effect of OPs among KIMP and BP in manufacturing firms of Indian small- and medium-sized enterprises (SMEs).

This study analysed the above relationship from the data collected from 351 key officials of 170 Indian SMEs. The detailed analysis, including reliability, validity and testing hypothesis, was done in advanced SmartPLS-SEM 3.3.3 software.

The findings show that KIMP directly influences OP; thus, a company's OP significantly impacts the overall BP. The KIMP has no significant effect on BP. In line with this, the study findings demonstrate a significant, high mediation effect of OPs between KIMP and BP.

The KIMP on OP has been sparsely studied earlier, and neither have they conceptualized in understanding its impact on BP. In such tumultuous times, key manufacturing executives should stress the importance of KIMP as a comprehensive perspective.

This paper aims to examine the interconnectedness between stakeholder expectations (SE), inter-organizational coordination (IOC) and procurement practices within humanitarian organizations (HOs) based in Uganda.

Employing a quantitative cross-sectional design, data were gathered from 43 HOs and analyzed using SmartPLS 4.0.8.3. Variance-based structural equation models (VB-SEMs) were employed to examine both direct and indirect effects.

The findings show a significantly positive relationship between SE, IOC and procurement practices. Additionally, the mediating role of IOC in the relationship between SE and procurement practices is evident.

While this study offers insights into procurement practices in HOs, the use of a quantitative approach might limit capturing dynamic changes over time. Future research could benefit from a nuanced approach involving interviews and longitudinal studies to uncover incremental changes.

During relief management, HOs need to understand their SE through information sharing and capacity building. This understanding can aid in selecting procurement practices that align with SE and ensure the delivery of relief.

Leveraging stakeholder theory, this research contributes to the understanding of how SE and IOC influence the adoption of procurement practices in HOs during relief delivery.

Millennials are a vital generational cohort of the Indian population, and understanding their motivation to participate in the stock market is crucial. This study aims to understand the investment decision-making behavior among millennials in the Indian Stock Market.

Using a cross-sectional research design that entails in-depth personal interviews, this study aims to understand the equity investment behavior of millennials. Verbatim texts from interview transcripts were used to analyze the content and arrive at themes.

The study investigated the motivation to enter the stock market and gained insights into how individuals make equity investment decisions considering economic and behavioral dimensions. The basis for stock selection was predominantly on the self-analysis of investors. Multiple stock selection priorities are also discussed. In addition, informants ensured asset diversification and exercised various strategies to overcome emotions. Furthermore, they suffered from various behavioral biases.

Individual investors are the least informed and most impacted stakeholders in the stock markets; therefore, this study contributes fresh insights to enhance their financial security. The paper also examines some noticeable behavioral tendencies retail investors exhibit and gathers helpful strategies for mitigating behavioral biases.

The uniqueness of the research lies in its adoption of a qualitative methodology that uses the investment experience of millennial investors to reveal the components of decision-making behavior and investor psychology. The findings are thereby unique and have significant managerial implications.

The purpose of this study is to reveal empirical facts that literacy and marketing strategies effectively impact people using Sharia pawn products during the COVID-19 pandemic because of the pressure of capital needs and financial difficulties.

This study used an exploratory qualitative research approach through semi-structured interviews with six partners of different productive ages and social, economic and educational backgrounds. After data reduction, presentation, description and validation, this paper develops the theory and presents it as a qualitative thematic analysis.

The findings of this study revealed that those who had socialised Sharia pawnshops had a low literacy level. Nonetheless, the socialisation of Sharia pawnshops increases literacy and public understanding of pawnshop products in Sharia pawnshops. This issue arises because of the COVID-19 pandemic, which makes it impossible for Sharia pawnshops to hold an event or socialise.

The authenticity of this study proves that literacy and marketing strategies can increase public awareness of Sharia pawn products during the COVID-19 pandemic.

The paper examines how individuals can be susceptible to payment biases in the context of digital payment behavior by utilizing the concept of mental accounting. Furthermore, the paper investigates the moderating effects of Digital Financial Literacy (DFL) on the relationship between payment methods and spending behavior.

The study employs a survey-based approach to collect data from 503 individuals who use digital payment methods, utilizing purposive sampling from Pakistan. The collected data is analyzed using Smart-PLS 4 software to assess the direct impact of payment methods on spending behavior and the moderating influence of DFL.

The research findings demonstrate that both digital and cash payments significantly affect spending behavior. However, digital payments have a more substantial impact on spending behavior compared to cash payments. The findings also show that DFL significantly positively moderates individual spending. The study validates the mental accounting perspective by evaluating the direct impact of payment methods on consumers' spending behavior.

The findings have practical implications for policymakers, financial institutions, and educators. Policymakers can leverage the insights to design effective strategies that promote responsible spending behavior and enhance the adoption of digital payment methods. Financial institutions can design user-friendly platforms that cater to users' spending preferences, while educators can develop programs to enhance Digital Financial Literacy (DFL) among the public.

This study’s social implications lie in its potential to contribute to individuals' financial well-being by promoting responsible spending through digital payment methods. Enhanced financial literacy and informed spending decisions can lead to better financial management and ultimately contribute to societal financial stability.

The study enriches the understanding of mental accounting, shedding light on how overspending behavior can manifest through digital payment channels. In addition, this research practically provides valuable insights into enhancing the adoption and financial literacy of digital payments among the public.

This study investigates determinant factors (influence of the third party (ITP), credit policy (CP) and follow-up process (FP)) of micro, small and medium enterprises' (MSMEs) accounting processes (APs) and strategic debtors' management.

The study employed a sequential mixed-method approach, combining quantitative and qualitative methods for comprehensive data analysis. Phase I involved purposively selecting and interviewing 10 MSME owners or accountants to gain insights into debtors' management. In Phase II, a quantitative approach was used for collecting survey data from 72 MSME owners or accountants. Structural equation modeling-partial least squares (SEM-PLS) are the statistical tools that validated the study's proposed hypotheses.

The findings indicate that determinant factors (ITP, CP and FP) positively affect MSMEs' AP, significantly influencing strategic debtors' management. As a result, sole proprietors can use this study's findings to create value through systematic management of their debtors, guaranteeing sustainable firm growth and profitability.

The sample has restricted to MSMEs in Oman, where the findings may not be generalized to other companies. Overall, the findings suggest that it requires considering the proposed determinant factor of MSMEs' AP to manage their debtors or accounts receivable (AR) to be more profitable.

MSMEs play an essential role in the growth of any country's economy. However, the dearth of comprehensive research on influential factors of MSMEs' debtors’ management studies justifies the significance of the current study.

Many individuals start a new firm each year, mainly intending to become independent or improve their financial situation. For most of them, the first years of operations mean a substantial investment of time, effort and money with highly insecure outcomes. This study aims to explore how entrepreneurs running new firms perform financially compared with the established ones and how this situation influences their well-being.

A questionnaire survey was completed in 2021 and 2022 by a representative sample of N = 1136 solo self-employed and microentrepreneurs in the Czech Republic, with dependent self-employed excluded. This study used multiple regressions for data analysis.

Early-stage entrepreneurs are less satisfied with their financial situation, have lower disposable income and report more significant financial problems than their established counterparts. The situation is even worse for the subsample of startups. However, this study also finds they do not have lower well-being than established entrepreneurs. While a worse financial situation is generally negatively related to well-being, being a startup founder moderates this link. Startup founders can maintain a good level of well-being even in financial struggles.

The results suggest that policies should focus on reducing the costs related to start-up activities. Further, policy support should not be restricted to new technological firms. Startups from all fields should be eligible to receive support, provided that they meet the milestones of their development. For entrepreneurship education, this study‘s results support action-oriented approaches that help build entrepreneurs’ self-efficacy while making them aware of cognitive biases common in entrepreneurship. This study also underscores that effectuation or lean startup approaches help entrepreneurs develop their startups efficiently and not deprive themselves of resources because of their unjustified overconfidence.

This study contributes to a better understanding of the financial situation and well-being of founders of new firms and, specifically, startups. The personal financial situation of startup founders has been a largely underexplored issue. Compared with other entrepreneurs, this study finds that startup founders are, as individuals, in the worst financial situation. Their well-being remains, however, on a comparable level with that of other entrepreneurs.