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\"Resisting Corporate Corruption teaches business ethics in a manner very different from the philosophical and legal frameworks that dominate graduate schools.  The book offers twenty-eight case studies and nine essays that cover a full range of business practice, controls and ethics issues.  The essays discuss the nature of sound financial controls, root causes of the Financial Crisis, and the evolving nature of whistleblower protections. The cases are framed to instruct students in early identification of ethics problems and how to work such issues within corporate organizations.  They also provide would-be whistleblowers with instruction on the challenges they’d face, plus information on the legal protections, and outside supports available should they embark on that course.  Some of the cases illustrate how ‘The Young are the Most Vulnerable,’ i.e. short service employees are most at risk of being sacrificed by an unethical firm. Other cases show the ethical dilemmas facing well-known CEOs and the alternatives they can employ to better combine ethical conduct and sound business strategy.  Through these case studies, students should emerge with a practical toolkit that better enables them to follow their moral compass. Finally, the cases provide an in depth look at how a corporation becomes progressively corrupted (Enron), how the Financial Crisis was rooted in ethical decay at institutions as diverse as Countrywide, Goldman Sacks, Citigroup, Fannie Mae and Moody’s, and at the ethical challenges that persist in the post-Crisis, post-Dodd-Frank environment\"-- Provided by publisher.

Rapid change in the business environment worldwide has driven the transformation of small-to-medium size forest enterprises (SMFEs) to advance toward sustainable development. Although the success of SMFEs is important for every developing economy researchers have shown a high failure rate of about 90% around the globe because of poor financial management practices. Literature related to financial management practices suggests the benefits of executing financial management practices for improving business growth. This research contributes to the existing gap in financial management practices literature by analysing the impact of financial management practices on the growth of SMFEs in the developing economy of Pakistan. The focus of this research was on the five financial management practices, namely working capital management, financial reporting, accounting information systems, investment decisions, and financing. Data was collected from 260 SMFEs owners, finance managers, and other finance staff through structured questionnaires to test the five hypotheses. The findings of the analyses show that a higher degree of conduct of working capital management, financial reporting, accounting information systems, investment decisions, and financing practices is positively associated with financial performance and firm growth. The results also indicate a significantly strong positive correlation between financial management practice and firm growths. The improvement of financial performances in small firms using financial management practices offers valuable implications for owners, managers, and regulators and is a crucial factor for the success of SMFEs. This study continues the discussion on several practical implications along with recommendations for future research.

This study investigates how four key financial management practices (FMPs), namely the working capital, capital budgeting, financial reporting, and financing affect Agri-SME performance in Tanzania, focusing on the mediating role of the manager’s subjective financial literacy (self-perceived competence). Using a cross-sectional survey of 385 Tanzanian Agri-SME managers, data were analyzed via PLS-SEM with 5,000 bootstraps. Anchored in the Resource Based View and behavioral finance, results show that financing practices (β ≈ 0.17) and subjective literacy (β ≈ 0.13) significantly enhance performance (p < 0.05). Furthermore, working capital management and capital budgeting significantly boosted subjective literacy (p < 0.05). Importantly, financial reporting significantly reduced perceived competence (β≈−0.23, p < 0.05), suggesting potential cognitive misalignment. Indirect paths via literacy were positive but not statistically significant (p > 0.05). The study recommended that support programs must pair access to finance with capability building that bolsters perceived financial competence, and reporting tools must be simplified.

One problem for sustainability of systems pensions is how people without specialized financial training could manage their resources and their actual personal intentions towards retirement. Research objective is to analyse the relationship among several factors that affect the behaviour towards retirement, the financial management practices and the financial resources, by carrying out a structural equation model (SEM) that was tested in Spanish workers sample in three phases.  The influence of financial literacy, financial retirement objectives, optimism on retirement, tolerance to financial risk, and the commitment to financial planning at time 1, are analysed as explanatory variables of financial management practices at time 2. Financial resources for retirement at time 3 are explained by financial management practices. According to results, the model can predict the 36% of the variance of financial management practices and 53% of the variance of financial resources for retirement. Thus, the model can be used for checking of knowledge of the personal financial behaviour before retirement, what enables a better personal financial planning. It would be possible to apply a model based on self-assessment in order to implement a complementary financial planning that would allow to maintain the welfare during retirement. First published online 30 December 2020

The purpose of this study is to investigate the conceptual research related to mosque governance, this paper serves as a conceptual framework for further research. Examining mosque governance is a pressing matter in order to impact mosque performance and promote the use of mosque financial management techniques. The conceptual framework is a comprehensive summary of mosque governance. The application program 'Publish or Perish', mapping was done in order to compile the best research map of mosque governance. Based on these criteria, this investigation discovered 63 publications about Good Mosque Governance, with the first one appearing in 2001 and the last one appearing in 2023. Then, with the use of VOS Viewer software, bibliometric techniques were used to assess these publications. These results provide insights on how financial management and mosque performance relate to one another in the context of Indonesian mosques. In implementing mosque governance, there must be good management because the main goal is not to generate profit. Mosques must implement good financial management patterns in order to maximize their performance. This study result suggest holds significance for policymakers who create programs and support systems aimed at promoting enhanced performance in mosques.The phrase 'governance of mosques as non-profit organizations' appears to be the most recent one used to describe how the government and religious organizations interact. Conventional church-state structures and arrangements are examined in earlier studies. This review examines into the most current changes in Indonesian mosque governance.

This study examines the impact of working capital management (WCM) practices on the profitability of small and medium enterprises (SMEs) in Windhoek Central Business District, Namibia. This study employs both quantitative data from surveys and qualitative insights from interviews to investigate the impact of managing inventory, receivables, and payables on financial performance. Findings reveal that efficient inventory and receivables management positively correlates with profit margins and return on assets, while accounts payable practices show no significant impact on profitability. The study identifies challenges, such as extended receivables collection periods, unique to SMEs in this region. Recommendations include adopting advanced inventory and cash flow tracking systems to enhance profitability, with policy support for SME financing and financial training. This research contributes to WCM literature in emerging markets, offering actionable insights for SMEs and policymakers to foster financial resilience.

In the local and Latin American context, MSMEs are considered an important productive and economic engine, and they represent between 95% and 98% of the total population of the region’s companies. This research aims to characterize the accounting and financial management practices of MSMEs in eastern Antioquia, in Colombia. To do so, a sample of 379 MSMEs in this region was taken and a questionnaire of 42 questions was applied to them about the use, the type of information they prepare and other characteristics related to these financial information disclosure practices. The results obtained show that in most cases the information prepared by these companies meets the minimum presentation requirements; however, their characteristics and uses do not exceed the intention of legal compliance towards a real and conscious management decision making process.

This study examined the mediation effect of financial satisfaction on financial management practices and life satisfaction relationship among secondary school teachers. A convenience sample of 263 respondents took part in the study via the completion of self-administered questionnaire. Descriptive statistics and Partial Least Squares based on Structural Equation Modeling (PLS-SEM) were used in examining respondents' profile and the research model and its related hypotheses, respectively. Financial management practices significantly and positively affect financial satisfaction and life satisfaction. Also, a significant positive nexus existed between financial satisfaction and life satisfaction. Further, the study shows that financial satisfaction mediates the nexus between financial management practices and life satisfaction. Teachers as well as education workers at all levels can take a cue from this study on how best to ascertain financial satisfaction and life satisfaction through quality financial management practices. This study provides useful information for all education managers and stakeholders in promoting life satisfaction among teachers through the organization of financial education courses and counselling programs to build financial literacy skills. Similarly, the study indicates an urgent need to improve the financial management practices and competencies of teachers. This research broadens the literature on the application of the spillover theory in issues of financial management, financial satisfaction and life satisfaction.

The ambition of this study was to identify the factors that influence the financial situations of small and medium enterprises (SMEs) in Somalia. The research objectives of this study were to determine how capital building affected the financial situations of SMEs in Somalia, how human resource capacity affected the financial situations of SMEs, and what the impact of access to financing was according to the business conditions of SMEs. This study uses both descriptive and quantitative research approaches. The study's main demographics consisted of 90 SMEs in Somalia; the shortage of female personnel may also be a disadvantage, considering that most paying customers were female. The study's first research question was to investigate whether the use of committees improves the quality and efficiency of the board's tasks and mandates. The study's second research question was to determine the impact of human resources. The study's findings about market adoption of technological trends also revealed a strong positive relationship between human resource performance and financial performance. The Somali government should implement SME policies based on development and new growth industries, such as migration. Investment and credit firms, such as private sector banks and donor organizations, should lower the requirements for their investments. SME owners and managers should hire educated staff and increase the number of female employees. SME owners and managers should develop training schedules focusing on financial management, innovation, communication, and promotional abilities.

Purpose The purpose of this study is to assess the effects of financial management practices of small-scale building contractors on the technical performance of the contractors in the northern part of Nigeria with international best practices. Previous studies argued that the technical performance of small-scale building contractors in developing countries is poor because of insufficient cash to acquire strategic resources at the outset of a project. This continues to pose a challenge to the sustainable development of the construction industry, particularly in developing countries like Nigeria. There is, therefore, a need to identify, assess and compare the effects of financial practices of the contractors with technical performance best practices. Design/methodology/approach The technical performance of each contractor was evaluated using a five-point Likert scale. This is used to obtain the mean technical performance levels of the contractors. A questionnaire survey was administered to the professionals in the industry who were selected by using a proportionate stratified random sampling technique. The contractors’ performance was compared using ANOVA with post hoc, and the effects of contractors’ financial management practices were determined using multiple regression analysis. Findings The results of this study indicated that the contractors in Nigeria were average technical performers and there were large effects of financial management practices on the technical performance of contractors in building projects. Research limitations/implications This study is limited to small-scale building contractors in northeast Nigeria. One of the implications of this study is that it provides the criteria for an evaluation of small-scale building contractors’ technical performance in Nigeria and other developing countries that faced similar problems. Practical implications The practical implications of this study are that it establishes the current level of contractors' technical performance and serves as an awareness of contractors' current financial practices. Social implications This study created bases for self-evaluation of contractors’ technical performance and competition among small-scale contractors in Nigeria for the enhancement of productivity particularly in rural areas for national development. Originality/value This study emanated from the government reports and past studies in the area of performance management based on the persistence of poor technical performance of small-scale contractors in the construction industry.