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Frederick E. Berry Library and Learning Commons

Salem State University: Faculty Publications 2020

Miranda Lam

Lam, M., Vega, G. (2020). Entrepreneurial Finance: Concepts and Cases. Routledge.



An accessible guide to an increasingly complex subject, Entrepreneurial Finance: Concepts and Cases demonstrates how to address often- overlooked financial issues from the entrepreneur’s standpoint, including challenges faced by start-ups and small businesses.

This new edition retains the original’s structure, around seven modules or building blocks designed to be taught across a full semester with natural break points built into each chapter within the modules. The building blocks present macro- concepts which are explored in greater detail in each of the chapters. Each concept is illustrated by a short case and followed by thoughtful questions to enhance learning. The cases are new or fully updated for the second edition, and deal with real companies, real problems, and currently unfolding issues. A new chapter on business models includes coverage of social ventures, and the chapters on forms of business ownership and financing have been expanded.

Upper- level undergraduate students of entrepreneurship will appreciate the book’s practical approach and engaging tone, along with the hands- on cases and exercises that help students to break down complex concepts.

Online resources for instructors include a case teaching manual, lecture slides, test bank, and interactive exercises.

Zlatinka Blaber


Guven-Uslu, P., Blaber, Z. and Adhikari, P. 2020. Boundary spanners and calculative practicesFinancial Accountability and Management. 36(4), pp. 439-460.



This paper questions to what extent particular calculative practices used for inter‐organizational decision‐making help or hinder boundary spanners meet performativity ideals. It uses programmatic rationalities of government as a framework to study reciprocity between them and the conditions of performativity. Empirical data were collected from healthcare commissioning spaces of English National Health Service (NHS). Data triangulation was achieved through documentary analysis, data collected through interviews, and observation notes taken in local commissioning meetings and national conferences. Findings revealed an apparent lack of reciprocity between programmatic rationality and calculative practices surrounding the commissioning activities of boundary spanners. As a consequence, in local commissioning situations boundary spanners with formal roles used calculative practices differently than semi‐formal boundary spanners. Unlike their formal counterparts, who used mainly accounting information in their calculative practices, semi‐formal boundary spanners incorporated non‐accounting information and devised alternative calculative practices. In addition, while formal boundary spanners on NHS Committees used calculative practices in maintaining clear boundaries between commissioning and provider organizations, semi‐formal boundary spanners made use of the data of both parties in order to reach inter organizational decisions. The study has three main contributions. First, it differentiates boundary spanners and explains differences in their interaction with calculative practices. Second, it introduces the concept of reciprocity to inter‐organizational studies in accounting. Third, it shows how conditions of performativity reflected in micro‐settings influenced how semi‐formal boundary spanners used calculative practices (and other supplementary information) to achieve performance ideals of government programs.



Blaber, Z., Brady, D. and Gougoumanova, G. 2020. Stereotypical representations of the accountant in The New Yorker cartoons through timeVisual Studies. 35(4), pp. 359-373.



This article explores the accountant imagery in the cartoons of The New Yorker magazine from 1960 through 2018. The purpose of this study is: first, to determine what stereotypical representations of the accountant are portrayed in the magazine’s cartoons; and second, to determine whether these representations conform to the cultural changes reported in previous studies – a movement from professionalism to commercialism. Five observations result from the cartoon data collected from The Cartoon Bank (TCB) and then eight hypotheses are tested. Z tests indicate that the frequency of cartoons depicting professionalism was statistically larger during the time periods 1960–1979 and 1990–1999. However, the frequency switched during the time periods 2000–2009 and 2010–2018 to depictions of commercialism being statistically larger. Therefore, the primary inference that can be drawn from this study is that the cultural change in the role of the accountant from professionalism to commercialism reported in the literature has been confirmed in the context of the accountant cartoons printed in The New Yorker between 1960 and 2018. Another conclusion drawn from this study is that the most prominent stereotypical representations of the accountant in The New Yorker cartoons are ‘reputable’ and ‘uninteresting’ (for cartoons depicting professionalism) and ‘corrupt’ and ‘advice giver’ (for cartoons depicting commercialism). Apparently, the cartoonists tend to think of accountants in terms of these stereotypes more so than the other stereotype categories examined. Interestingly, ‘reputable’ and ‘advice giver’ are effectively positive perceptions, while ‘uninteresting’ and ‘corrupt’ convey negative perceptions. Thus, the depiction of the temporal change of the accountant is not one of positive perceptions changing into negative perceptions with time. Even though the accounting scandals of the early 2000s are considered an ignominy for the accounting profession (‘corrupt’ stereotype), the social and professional status of accountants has not been entirely shrouded in negative portrayals.