The important role that management accounting plays in driving organisational performance has been reiterated in the literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has increased over the years. Responding to that call, this study utilised a qualitative approach that involved a systematic review to synthesise existing literature towards understanding the strategic management accounting foundation, contingency factors, and organisational performance impact. Based on the evidence in reviewed literature, we flag key directions for advancing this theoretical premise towards providing further insights that would enable practitioners strategically align their strategic management accounting practices for optimal organisational performance. The limitations of this study have been acknowledged.

This study illuminates the linkages between disruptive innovation (DI) and sustainable entrepreneurship (SE) within the context of small and medium firms (SMFs). By adopting a systematic review of the literature, we thematized the possible connections between DI and SE practices to include: (i) contextualization of DI in Nigeria’s entrepreneurship ecosystem; (ii) a model for linking DI and SE among firms in Nigeria; and (iii) mechanisms and structures that achieve DI and SE. The study elaborates on theoretical and practical implications for the SMFs stakeholders. Among the viable arguments of this research is that disruptive efforts should align with financial expectations and social value, and other expected returns for the customers. Our study extends the theoretical frontiers of the DI literature by demonstrating the interconnectedness of the DI model for SE in a developing economy, specifically Nigerian SMFs, which is seeking a transition from heavy reliance on oil exploration to a much more widespread economic base that taps other natural resources and diverse economic contributors.

The importance of entrepreneurship in steering sustained economic growth and improved well-being has been re-echoed over the past decade. Regrettably, the sub-Saharan Africa setting lags behind from the point of harnessing the economic development impact of entrepreneurship, and the obvious implication is ever increasing unemployment and poverty. Utilising a systematic review approach, this article draws from the body of knowledge to shed light on critical strategies towards achieving productive entrepreneurship. Specifically, we forward an entrepreneurial ecosystem framework that underlines the importance of institutional level and enterprise level attributes in achieving effective entrepreneurial ecosystem and maximising economic growth gains. We highlight strategic and pro-active initiatives for ensuring active and ambitious entrepreneurial orientation that will contribute to economic growth and create employment. Towards achieving these targets, we also flag critical policy guides, drawing attention to the facilitating role that governments can play in ensuring an effective and economic growth impacting entrepreneurial ecosystem. Directions for future research have been flagged.

Finding out whether university students will take up entrepreneurship on graduation bodes well for any economy especially the developing ones. This is because it will help governments, and other stakeholders to plan better. Importantly, if university students embrace an entrepreneurial career, it will reduce unemployment and subsequently mitigate the scourge of poverty and inequality. This study was quantitative targeting university students to understand how they perceive entrepreneurship, what they think entrepreneurship is, what they consider as the factors that may discourage them from considering an entrepreneurial career, and also whether they think of themselves as capable of venturing into entrepreneurship. Using SPSS, we analyzed the data which affirmed the three hypotheses that student’s entrepreneurship intention can be positively and significantly motivated and persuaded. Also, the result confirmed that student’s entrepreneurship intention could be positively influenced by their perception of what entrepreneurship is and the perceived characteristics of an entrepreneur. Some further research directions as well as implications are flagged.