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This paper aims to evaluate the implementation of Government Regulation Number 23 of 2018 at KPP Pratama Jakarta Gambir Tiga and explain the efforts to overcome obstacles in implementing the regulation. The research method uses descriptive qualitative. Data collection procedures using observation, documentation, and interviews. Data analysis methods are based on the CIPP analysis method. The source of information is KPP Pratama Jakarta Gambir Tiga employees, taxpayers, and tax practitioners. The results showed that in terms of context evaluation, the application of Government Regulation Number 23 of 2018 meets the needs of MSMEs, especially the ease of calculating taxes payable; in terms of input, the socialization and consultation activities carried out are considered less effective, in terms of the process of implementing Government Regulation Number 23 of 2018 is per the provisions and monitoring evaluation of the application of Government Regulation Number 23 of 2018, in terms of the product, the application of Government Regulation Number 23 of 2018 is per the objectives. Still, more maximum socialization and consultation are needed, as well as increased cooperation with external parties. [ABSTRACT FROM AUTHOR]

A vibrant Micro, Small, and Medium Enterprises (MSME) sector is fundamental for ongoing development in both advanced and emerging economies. MSMEs are significant employment providers, particularly in OECD countries, employing around two-thirds of the formal workforce. In India, MSMEs play an important role in the economy by fostering entrepreneurial culture, innovation, and job creation. They are well-distributed across various economic sectors, catering to domestic and international markets. As of November 2021, India had approximately 63.38 million MSMEs, with significant portions in manufacturing and trading, contributing about 29% to India's GDP. Despite their economic importance, MSMEs face significant challenges in securing financing, particularly working capital. Compared to larger businesses, MSMEs have higher capital intensity per unit of revenue due to limited internal cash reserves, making timely access to affordable finance essential. Liquidity issues, primarily due to delayed payments from corporate buyers, exacerbate these challenges. The Reserve Bank of India introduced the Trade Receivables Discounting System (TReDS) in 2014 to address these issues by facilitating the financing of MSME trade receivables from corporate buyers through multiple financiers. This study examines the condition of MSMEs in India, their economic significance, and their financing challenges, with a particular focus on the TReDS e-discounting platform. The study updates the literature by detailing the TReDS process, presenting recent data on its growth, and identifying current challenges. [ABSTRACT FROM AUTHOR]

This article attempts to understand the impact of Covid-19 induced disruptions on the business activities of micro, small and medium enterprises (MSMEs) in the Southern State of Tamil Nadu, through a primary survey conducted in Chennai, Coimbatore, Sivakasi, Tiruppur and Tiruchirappalli districts of the State during February-March 2022. Survey results indicate that MSMEs’ sales and liquidity were severely affected during the pandemic, with 65 per cent of the surveyed firms reporting decline in sales and 86 per cent reporting decline in liquidity. The proportion of firms receiving some Government support during Covid-19 was the highest in the micro category. Among various schemes, the outreach of the Emergency Credit Line Guarantee Scheme (ECLGS) was found to be highest. Econometric analysis suggests that the incidence of shutdown was significantly higher among the ‘micro’ category. Further, revenue loss to a greater extent was more likely among the manufacturing MSMEs as compared to the MSMEs in the services sector, though job losses due to retrenchment was more likely in the case of MSMEs in the services sector. Exporting firms, firms with a website and firms selling online were less likely to face a sharp fall in liquidity. Though MSMEs were found to be optimistic about overall business situation and turnover going forward, these firms remained wary of increased cost of finance, raw material, and wage bill. [ABSTRACT FROM AUTHOR]

Introduction: Nigeria is Africa's most populous country, third largest fish producer, and second largest aquaculture producer. There have been numerous studies of aquaculture and fisheries in Nigeria, but no study to date has analyzed aquaculture and capture fisheries value chains together, while giving equal weight to all value chain segments and systematically capturing information on temporal trends in value chain structure, conduct, and performance. This paper does so. Methods: We conducted a structured, qualitative, rapid reconnaissance survey of 180 actors from eight segments of the aquatic food value chain in three Nigerian states with contrasting geographies, Ebonyi, Kebbi, and Oyo. Results: Results particularly important for future research and policy are as follows. (1) Partial vertical integration is a common feature of the organization of firms in all value chain segments, as a risk reduction strategy to overcome market imperfections and frictions. Scarcity and high cost of imported intermediate inputs is stimulating local innovation and import substitution manufacturing of feeds and fabricated items. (2) Inter-sectoral spillovers from the poultry industry have hastened the development of fish value chains, while improvements in power supply have enabled the expansion of cold storage capacity, facilitating the geographical lengthening of frozen fish value chains. (3) Rapid technological and/or institutional change is occurring in all value chain segments, including those usually viewed as traditional, such as processing and fishing. Logistics services are becoming more specialized and sophisticated, and digital communications technologies including social media play an increasingly important role in value chain coordination and marketing. (4) Increasing opportunity costs of time drive demand for convenience foods such as smoked and fried fish, which require little further preparation and can be stored at room temperature. Demand for farmed catfish is linked to growing consumption of food away from home at bars and restaurants. (5) Significant opportunities exist to improve the performance of value chains in terms of gender equity, environmental impacts, and food safety. [ABSTRACT FROM AUTHOR]

Micro, Small and Medium Enterprises (MSMEs) have now developed well, where the natural resources in Indonesia and the development of the tourism sector have caused MSMEs to increase. In the development of MSMEs in Situ Gintung as an area that has tourism potential in the form of a situ, a building plan for the MSME center will be made that applies a tropical architecture approach to its design. Tropical architecture is architecture that adapts to climatic conditions. This research uses a qualitative method, collecting data and observing the needs of MSME players along with observing the site conditions in Situ Gintung. This research has produced a design for an MSME center that is adapted to site and climate conditions and tailored to the activities needed by MSME actors. The use of appropriate materials applied to the design such as secondary skin, the positioning of buildings that are adjusted to the climatic conditions on the site. From the results of the planning that has been done, it produces a design that can be used as the Situ Gintung MSME Center. [ABSTRACT FROM AUTHOR]

Micro, small and medium enterprises play a key role in driving economic activity, innovations, and job creation in most developing and developed economies while working with a low capital base. Timely access to credit at affordable cost is essential for MSMEs to expand their operation and benefit from economies of scale. Micro enterprises that account for almost 99% of all MSMEs do not benefit from economies of scale because of the small size of operation. Availability of finance at minimum cost will help these enterprises expand their operation and also upgrade their technologies to become globally competitive. Private Banks find it difficult to cater to the MSME segment as it is often very price sensitive. When the banks push the costs of personalized service and nonfinancial services to customers, it naturally drives up the cost of access to finance. Investments in technology and meeting mandatory compliance requirements of the Central banks are also pushing up the costs (MVIRDC W. T., 2019). Digital lending platforms help to utilize technology and to create unique customized loan products. SMEs are invariably keyed into bigger supply chains, whether as suppliers or customers. Because of the nature of these businesses, they confront various challenges in an emerging economy, one of which is a lack of access to formal means of finance. While providing possibilities for MSME firms to receive timely loans at affordable rates of interest can be a key driver in economic growth, it can also be a successful business opportunity for local/regional and even foreign banks. (Jagtap, 2019). The presence of risk in loan transactions, particularly in the priority sector where this component is considerably more essential, highlights the fact that the reach of financial services is determined by the collateral that borrowers may give. A lack of collateral impedes the introduction and expansion of formal credit services, restricting the sector's development potential. It will be impossible for strong, viable financial institutions to emerge without an adequate collateral structure. As a result, resolving or minimizing the issue of loan collateral will surely aid in the expansion of MSMEs' financial markets. (MVIRDC, 2019). The aim of this study is to explore the current landscape of digital lending of private banks towards the MSME sectors and also identify various constraints faced by MSMEs while taking loan and to facilitate end to end digital banking solutions to expand their operations and benefit from economies of scale. Additionally, this study also emphasis on how digital bank loans influence the MSME sectors. [ABSTRACT FROM AUTHOR]

During the COVID-19 pandemic, Micro, Small and Medium Enterprises (MSMEs) experienced a decline in performance due to low product demand. Therefore, various efforts need to be undertaken to enhance MSMEs' performance in Indonesia. Addressing this issue, this research aims to examine the influence of innovation and government intervention in improving the performance of SMEs in Indonesia. The study employs a quantitative approach with a population of MSME actors in Central Kalimantan, a province of Indonesia. Through proportional random sampling, 356 SME operators were identified as respondents for this study. Data were collected using a survey method and analyzed using simple and multiple linear regression. The results indicate that innovation and government intervention have a positive and significant impact on improving MSMEs' performance both partially and simultaneously. Therefore, this research implies that the more MSMEs engage in innovation and with government involvement in efforts to support MSME development, the greater the opportunity to enhance MSME performance in Indonesia. [ABSTRACT FROM AUTHOR]

IntroductionNigeria is Africa’s most populous country, third largest fish producer, and second largest aquaculture producer. There have been numerous studies of aquaculture and fisheries in Nigeria, but no study to date has analyzed aquaculture and capture fisheries value chains together, while giving equal weight to all value chain segments and systematically capturing information on temporal trends in value chain structure, conduct, and performance. This paper does so.MethodsWe conducted a structured, qualitative, rapid reconnaissance survey of 180 actors from eight segments of the aquatic food value chain in three Nigerian states with contrasting geographies, Ebonyi, Kebbi, and Oyo.ResultsResults particularly important for future research and policy are as follows. (1) Partial vertical integration is a common feature of the organization of firms in all value chain segments, as a risk reduction strategy to overcome market imperfections and frictions. Scarcity and high cost of imported intermediate inputs is stimulating local innovation and import substitution manufacturing of feeds and fabricated items. (2) Inter-sectoral spillovers from the poultry industry have hastened the development of fish value chains, while improvements in power supply have enabled the expansion of cold storage capacity, facilitating the geographical lengthening of frozen fish value chains. (3) Rapid technological and/or institutional change is occurring in all value chain segments, including those usually viewed as traditional, such as processing and fishing. Logistics services are becoming more specialized and sophisticated, and digital communications technologies including social media play an increasingly important role in value chain coordination and marketing. (4) Increasing opportunity costs of time drive demand for convenience foods such as smoked and fried fish, which require little further preparation and can be stored at room temperature. Demand for farmed catfish is linked to growing consumption of food away from home at bars and restaurants. (5) Significant opportunities exist to improve the performance of value chains in terms of gender equity, environmental impacts, and food safety.

One of the efforts to improve the rural economy can be conducted by developing tourist villages. The attractions of tourist villages that all this time have relied on natural potential are apparently not capable enough to guarantee the sustainability of tourist villages to be existing and favoured by the tourists. There should be innovative attractions so that the tourists have the will to make return visits and increase the length of stay. This research aims at developing a model for empowering the rural MSMEs in strengthening the attractions of tourist villages. This research is the qualitative one, which uses the primary data taken using observation techniques and Focus Group Discussions. The analytical method used in this research is the Delphi method and qualitative descriptive. The Delphi method was used to develop a model for empowering MSMEs by involving experts, while qualitative descriptive analysis was used to explain the mechanism for implementing the model. The implementation of the model has been tested in a tourist village in Central Java. This research has found that the right model for empowering the rural MSMEs to support the attractions of tourist villages can be conducted by establishing partnerships between the owners of rural MSME and the manager of tourist village. In Candirejo Tourist Village this model has been implemented. The production activities of MSMEs become a showcase, and are also able to increase the activities of tourists who stop at tourist villages. The results of implementing the model show that empowering the MSMEs owned by the community as an attraction to be visited by tourists is actually able to significantly increase the income of the owners of MSMEs, and to increase the tourists' interest in visits and length of stay. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this research is to provide a strategic framework for business resilience plans (BRPs) to guide micro, small, and medium-sized firms (MSMEs) in determining their adaptability level and providing information on agility and resilience tactics while coping with turbulence. Design/methodology/approach: A systematic literature review (SLR) is used in this work to collect and acquire a complete and high-quality sample of academic journal articles. As the primary focus, 63 high-quality journals were chosen from 154 academic papers in the Scopus and Web of Science databases by using qualitative data analysis. The method of thematic analysis incorporating grounded approach analysis was utilized for creating themes and key findings in this study. Findings: This study proposes the dimensions of the BRPs framework along with key findings to identify future research directions for MSMEs. The three dimensions of BRP include responsiveness, reactiveness, and proactiveness based on the principles of agility, absorption, and resilience. Originality/value: This study proposes a sustainable and resilient framework for post-disaster MSMEs as a catalyst towards sustainably resilient MSMEs. This study highlights viable avenues for future research for academics and provides a resilient plan at various levels for business owner-managers. [ABSTRACT FROM AUTHOR]

Purpose: This study investigates the impact of foreign direct investments on the growth of entrepreneurial activities based on indirect linkages established between foreign affiliates and local micro, small and medium enterprises in India. Since foreign direct investment is not allowed in the micro, small and medium enterprise sector, the study uses an indirect linkage approach to determine the magnitude and direction of the association between foreign capital inflows and the rate of change in entrepreneurial activities. Methodology: For investigation, the researcher used the following variables based on past studies: coefficient of backwards and forward intersectoral linkages, inflows of foreign capital sector-wise, gross domestic products, exports, employment and number of working enterprises registered in the micro, small and medium enterprise sector of India. Data for the present study was derived from the annual report of micro, small and medium enterprises of India, Department of Industrial Policy and Promotion, foreign direct investment fact sheet, Central Statistics Office of India and Asian Development Bank for input–output and supply-use table to estimate the coefficient of forward and backward linkages. Due to limited data availability and irregularity in the maintenance of records of the micro, small and medium enterprise sector, the study's time frame is limited from 2006 to 2017 (due to the unavailability of data of the micro, small and medium enterprise sector). The coefficient of backward and forward linkages is estimated by the Rasmussen method from the input–output table, and to analyse the data, a simple panel linear model is used. Panel corrected the standard error for robust standard error and the Hausman-Taylor instrument variable to check the robustness of the outcome of the linear model and control the diagnostic issue related to the linear model. The result indicated a positive and significant association between foreign direct investment inflows and the growth of entrepreneurial activities, not allowed in the micro, small and medium enterprise sector; the coefficient of forward linkages positively encouraged entrepreneurship, but backward linkage failed to do the same. This result shows the market-seeking motive of foreign affiliates in India and less dependency on local firms for input supply and manufacture of final products and hence discouraging the entrepreneurial activities in the upward vertical sector and sometimes situation of "crowding-out effects". This finding will help policymakers to correct the lacuna and develop policy measures to improve the linkage between foreign affiliates and local firms, especially backward linkages. [ABSTRACT FROM AUTHOR]

Copyright of Lumina (0123-4072) is the property of Universidad de Manizales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Business process improvement is necessary given the need to satisfy consumers by delivering value-added products and services. The textile and clothing industry in the age of consumerism of textile and clothing products is facing the challenge of the constant need to meet and exceed consumer expectations. Establishing the practice of continuous business process improvement, especially within the micro, small and medium enterprises (MSMEs) of the textile and clothing industry, as the largest group of companies, is of particular importance in resisting these challenges. As the textile and clothing industry is labor-intensive and a large number of processes operate on the basis of direct engagement of human resources, there is a need to examine the impact of human resource management on the establishment of the practice of business process improvement in MSMEs. Within this paper, the impact of human resource management on the improvement of business processes was examined by applying regression analysis.

The issue of Covid 19 has made various sectors experience changes. One of them relates to the economy with taxation as a part. This study aims to examine the effect of tax incentives, tax socialization and the self assessment system on MSMEs taxpayer compliance time of the Covid-19 pandemic by partially and simultaneously. The data collection technique used is by distributing questionnaires through online media (google form). The population used in this study is MSMEs located in the area of the Dinas Koperasi dan UMKM in Kediri Regency. Samples taken in this study using purposive sampling as many as 100 respondents from the population by having to meet predetermined criteria. The data analysis technique used in this study was the classical assumption test, partial test (t test), simultaneous test (f test) and the coefficient of determination (R2) with the SPSS application. The results of this study indicate that the variables of tax incentives, tax socialization and self assessment system each have a positive and significant effect on MSMEs taxpayer compliance. In addition, this study also shows that all the independent variables together have an influence on the dependent variable. [ABSTRACT FROM AUTHOR]

Small and medium-sized enterprises (SMEs) are backbone of India's manufacturing industry and play an important role in India's stable money supply growth. There are more than billions of SMEs in India, with an investment of more than 1 billion rupees. The sector has recorded strong growth during past fiscal years and contributes approx. 6.11 per cent to country's manufacturing GDP and 24.63 per cent of the GDP from service activities as well as 33.4 per cent of India's manufacturing output. Approximately 70 per cent of employment growth comes from Asian MSMEs, which account for 90 per cent of Indian industrial companies and 40 per cent of manufacturing value added. India is estimated to have more than 13 million SMEs with 42 million employees. For these reasons, it is very important for these companies to invest in their intellectual property (IP). By introducing unique brand and product names, each retailer can ensure the high replacement cost and market position of its products and/or services. IP and its worth are usually neglected. IP is a major aspect in daily business practices in an increasingly knowledge-based sector. New technologies, brands and innovative designs are introduced to the market nearly every single day, as a result of human continual innovation and creativity. As a result, the necessity of intellectual property rights to MSMEs in product development as well as some success stories is reviewed in this manuscript. This article also showed how IP has evolved into a business tool to counter the challenge that MSMEs confront in applying the IP system. [ABSTRACT FROM AUTHOR]

Challenges to accessing credit by the women or female entrepreneurs (FEs) have been observed to be demand-induced rather than supply constrained. This paper attempts to determine the issues that constrain financial access of FEs with the basic objective of achieving a sustainable access over the long term among the micro and the small and medium female entrepreneurs. The study undertook collection of data via questionnaire of FEs who operate in the micro, small and medium enterprises (MSMEs) sector through the microfinance banks’ (MfBs) and institutions’ (MfIs) support. The basic variables were savings, loan conditions, business registration and the number of banks accounts operated by FEs among others. Four models estimating the determinants of access for now and the future were estimated with ordinary least squares regression. The results indicate that easier loan conditions are required to assist the FEs in achieving sustainable credit access, as it was significantly negative in two of the models while compulsory savings deposits should be less emphasized. This indicates that there is the need to invest more in their enterprises for growth. Credit access is enhanced also by the regular use of the institutions for financial transactions. Finally, that targeted education is positively significant in savings shows that the there is need for continuous education of the business female folk at all levels. The study recommends that FEs should invest their surplus cash more in their businesses rather than save so much but should open accounts and intensively operate such accounts.

Challenges to accessing credit by the women or female entrepreneurs (FEs) have been observed to be demand-induced rather than supply constrained. This paper attempts to determine the issues that constrain financial access of FEs with the basic objective of achieving a sustainable access over the long term among the micro and the small and medium female entrepreneurs. The study undertook collection of data via questionnaire of FEs who operate in the micro, small and medium enterprises (MSMEs) sector through the microfinance banks' (MfBs) and institutions' (MfIs) support. The basic variables were savings, loan conditions, business registration and the number of banks accounts operated by FEs among others. Four models estimating the determinants of access for now and the future were estimated with ordinary least squares regression. The results indicate that easier loan conditions are required to assist the FEs in achieving sustainable credit access, as it was significantly negative in two of the models while compulsory savings deposits should be less emphasized. This indicates that there is the need to invest more in their enterprises for growth. Credit access is enhanced also by the regular use of the institutions for financial transactions. Finally, that targeted education is positively significant in savings shows that the there is need for continuous education of the business female folk at all levels. The study recommends that FEs should invest their surplus cash more in their businesses rather than save so much but should open accounts and intensively operate such accounts. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to appraise theoretically and empirically the status of ESAs in Nigeria. Government agencies, organized private sector, industrial associations and international institutions constitute ESAs in Nigeria and have been in the forefront of MSMEs' development, through enabling environment. The study used a qualitative multiple case study by purposively contacting 56 SME operators in Matori, Lagos Industrial Centre for interview. Data were gathered from 30 firms that agreed to participate through structured interview and relevant documents. The content analysis of available information reveals the interaction of SMEs with regulatory agencies for certification. However, a performance appraisal of ESAs indicates that these agencies have been ineffective due to poor implementation resulting from challenges such as bureaucratic bottleneck, high costs of services, corruption, lack of infrastructure and inadequate staffing to mention just a few. The paper, therefore, recommends a change in value system, empowerment of ESAs, availability of MSMEs' databases, effective communication and publicity, and consolidation of existing ESAs with duplicating roles for ESAs to be relevant in MSMEs' development. [ABSTRACT FROM AUTHOR]

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Las micro, pequeñas y medianas empresas desarrolladoras de software conforman uno de los sectores más representativos de la economía mundial. Por esta razón, obtener resultados concretos en el contexto real sobre la utilización de métodos y modelos propuestos para apoyar la calidad del software es un aporte importante para el sector de la industria del software. En este sentido, este artículo presenta la aplicación de los modelos propuestos por Competisoft (un proyecto iberoamericano orientado a incrementar la competitividad de las pequeñas empresas mediante la estrategia de mejora de procesos) en pro de conducir el mejoramiento de algunos procesos de software en cinco pequeñas y medianas empresas colombianas desarrolladoras de software. Además, este artículo también muestra el comportamiento de la aplicación de Competisoft desde la perspectiva de: (i) determinar qué tan productivo resulta ser para una empresa adoptar esta estrategia de mejora en términos del esfuerzo y progreso alcanzado; y (ii) refinar, validar y mejorar los modelos de Competisoft con base en los resultados obtenidos en los reportes de experiencia.As micro, pequenas e médias empresas desenvolvedoras de software conformam um dos setores mais representativos da economia mundial. Por esta razão, obter resultados concretos no contexto real sobre a utilização de métodos e modelos propostos para apoiar a qualidade do software é um aporte importante para o setor da indústria do software. Neste sentido, este artigo apresenta a aplicação dos modelos propostos por Competisoft (um projeto ibero-americano focalizado em aumentar a competitividade das pequenas empresas mediante a estratégia de melhoria de processos) para dirigir o melhoramento de alguns processos de software em cinco pequenas e médias empresas colombianas desenvolvedoras de software. Além disso, este artigo também amostra o comportamento da aplicação de Competisoft desde a perspectiva de: (i) determinar que tão produtivo seja para uma empresa adotar esta estratégia de melhoria em termos do esforço e progresso alcançado; e (ii) refinar, validar e melhorar os modelos de Competisoft com base nos resultados obtidos nos relatórios de experiência.Micro, small and medium-sized software development enterprises are one of the most representative sectors of the global economy. For this reason, obtaining concrete results in the actual context through the methods and models proposed to support software quality is an important contribution to the field of the software industry. In this sense, this paper presents the application of the models proposed by Competisoft (an Iberoamerican project focused on increasing the competitiveness of small enterprises through the process improvement strategy), in order to drive the improvement of some software processes into five Colombian small and medium-sized software development companies. Additionally, this paper also shows the behavior of the application of Competisoft from two approaches: (i) determine, for a company, how productive is adoption of this improvement strategy, in terms of effort and progress, and (ii) refine, validate, and improve models of Competisoft based on the results in reports of experience.

The intention of this article attempts to take in consideration the financial and administrative strategies and calculations carried out by the women-owned MSMEs in a Region Altos Sur of Jalisco, Mexico. The document intends to go deeper into the financial management strategies and women organization in the culture of savings, investments and credits, as well as correlation established financial resources of the company and those which are linked to their home. The methods used to gather the qualitative research and information were made through by depth interviews with five female-entrepreneurs and observations by the researcher, data was collected and analyzed according to set codes and categories in the Qualitative Data Analysis Software MAXQDA program. In general, women entrepreneurs are unique owners and their businesses are mostly in the third sector, although they have participation in the primary and secondary sector. Only one woman owns having partnership with the rest of her family: parents, sisters and brothers who own several companies belonging to the two sectors. The results of this study showed the peculiarity and the similarity between women-owned MSMEs interviewed and the findings of international researches according to company sizes and ownerships. [ABSTRACT FROM AUTHOR]

Purpose: The paper presents the results of a qualitative analysis of selected aspects of general business environment. The author strives to answer the following question formulated in the context of postcolonial deliberations: has the general business environment been affected by European colonialism? Methodology: Semantic and semiotic analysis of primary sources (statistical data and research findings formulated by international organisations, such as the World Bank, OECD, UNIDO) and secondary sources (scientific and research studies of Polish and foreign authors based on primary sources); literature review. Findings: In the postcolonial perspective, qualitative analysis shows neither a positive nor a negative impact of colonialism on the contemporary general business environment. If certain signs of its deterioration are observed, they are mostly due to the erosion of state capacity, whose origins can be traced back to the Berlin Conference. Originality: Papers on Postcolonial Management and Critical Management Studies (CMS) bridge the gap in literature pertaining to management issues, especially in Poland. Due to their interdisciplinary nature, Postcolonial Management and CMS cover a broad range of research areas (i.e. theory of state and nation, sociology, economic history). They pertain to both economics an management, and are therefore difficult to classify [ABSTRACT FROM AUTHOR]

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)