ABSTRACT Entrepreneurship education has drawn the attention of many researchers, who aim to better understand and explain the phenomenon in universities and their innovation ecosystems. Although the research field of entrepreneurship education has advanced, there are still many aspects to be explored, such as the outcomes from university initiatives, evaluating the effectiveness of teaching and learning methods and practices, access and results of Entrepreneurship Support, development of the entrepreneurial ecosystem, professor qualification, classroom and experimental learning, and students’ view. This paper brings a new perspective, both for research and management of entrepreneurial initiatives, showing the need for a more holistic and integrated view of entrepreneurship education with other areas, such as entrepreneurship support at the university, entrepreneurship ecosystem, and the entrepreneurial process. From an extensive literature review, we suggest a theoretical framework for research on entrepreneurship education and entrepreneurial university.

The purpose of this paper is twofold. First is to analyse the role of the university as a contextual determinant of technological entrepreneurship. Second is to study how a set of regional factors can shape the effect of universities on technological entrepreneurship. A comparative analysis between South-American and high-income countries is carried out using panel data methodology for a sample of 70 countries participating in the Global Entrepreneurship Monitor (GEM) during the period 2006-2017. The results show a positive influence of the university on the technological entrepreneurship through its role as a supplier of talented human capital. Additionally, the findings indicate that this impact is shaped by other country's factors. Thus, in countries with a high proportion of employees with advanced studies, the presence of entrepreneurship using new technologies increases the positive effect of highly qualified human capital on technological entrepreneurship. In contrast, such a positive influence is lower when the number of days required to start a business, the necessity-driven entrepreneurship or the percentage of employment in the country's service sector increase.

Objetivo: Discutir elementos que podem contribuir no aconselhamento realizado por contadoras às suas clientes, os quais têm se mostrado determinantes para o sucesso dos empreendimentos. Abordagem teórica: Propôs-se a construção de um modelo conceitual para analisar a relação contadora-empreendedora, pautado em dois eixos-chave: a confiança existente entre as profissionais e as empreendedoras, e, a competência profissional, ambos plenamente refletidos no aconselhamento. Resultados: Os elementos conceituais teorizados na pesquisa levaram a construção de proposições: 1. a relação de aconselhamento entre contadoras e proprietárias-gerentes de PMEs é favorecida pela confiança desenvolvida ao longo do tempo; 2. a relação de aconselhamento entre contadoras e proprietárias-gerentes de PMEs é favorecida pela competência demonstrada pelas contadoras ao longo do tempo; 3. o aconselhamento (mentoria) realizado por contadoras à proprietárias-gerentes de PMEs favorece a superação das barreiras ao empreendedorismo feminino rumo ao sucesso dos negócios; e, 4. sucesso nos negócios, no mundo empreendedor feminino, é traduzido por elementos subjetivos, como autonomia e capacidade de equilibrar família e trabalho. Originalidade/Relevância: A literatura tem discutido o papel do contador como fonte de informação e aconselhamento gerencial, mas não buscou o gap teórico que vincula a atuação empreendedora de mulheres a partir do aconselhamento recebido (mentoria) de suas contadoras: aconselhamento de mulher para mulher. Contribuições teóricas/metodológicas: Baseado em estudos sobre o empreendedorismo e as relações que o estimulam, este ensaio propõe novas formas de (re)pensar o papel dos profissionais de contabilidade no auxílio aos empreendedores, com ênfase nos elementos que caracterizam a postura feminina, tendo como objeto a díade contadora-empreendedora.

INTRODUÇÃOTem havido um considerável interesse de pesquisa em vieses cognitivos e sua relação com o processo empreendedor nos últimos vinte anos, e atualmente eles são vistos como desempenhando um papel central na complexa rede de fatores e variáveis que influenciam o processo empreendedor (Zhang & Cueto, 2017).Sarasvathy (2013) tentou entender essas relações em níveis crescentes de sofisticação.Em resposta à relevância do assunto, pesquisadores que estudam empreendedorismo estão cada vez mais tentando entender a relação entre esses vieses cognitivos e uma série de outros construtos, incluindo percepção de risco e avaliação de oportunidades ao planejar o lançamento de uma empresa ou start-up.Zhang e Cueto (2017) destacam que esses estudos podem ser classificados basicamente em duas categorias: aqueles que tentam entender quais fatores esses vieses afetam e aqueles que investigam quais fatores podem afetar

A Simbiose Social, startup de impacto social, desenvolveu um modelo de negócio digital que democratizou o acesso a recursos de leis de incentivos fiscais, oriundos de empresas, para pequenas organizações não governamentais (ONGs). Desafios complexos foram solucionados nessa jornada, com acertos, erros e dores do crescimento. Entretanto, ainda era preciso definir o preço de um produto inovador, fundamental para democratizar o acesso das ONGs à plataforma digital. O caso da Simbiose Social pode ser utilizado para discutir temas práticos e acadêmicos relacionados a empreendedorismo, impacto social e inovação em cursos de graduação e de pós-graduação

This article describes research conducted to determine which variables influence the opportunity evaluation by emerging market entrepreneurs.The study was conducted with quantitative research techniques, using data from 124 entrepreneurs in micro and small Brazilian enterprises.Hypotheses were tested with confirmatory analyses and using Structural Equations Modelling.According to previous research, results demonstrated that the smaller the perceived risk, the more positively the entrepreneurs will evaluate opportunities, affecting their propensity to act.However, the results of tests to measure correlations between the occurrence of cognitive biases and other variables were not significant, contradicting previous work that has stated that correlations exist.The findings support the concept that variables ignored when analysing our decision-making process are relevant to the result of our decisions.Besides, they may result in inconsistent illusions that can lead the decision-maker into unwarranted confidence in their capacity to understand whether an assessment of opportunity, which is inherent to the entrepreneurial process, is truly an opportunity or an illusion.

As estatísticas do Atlas da Violência revelam que o custo social da violência no país se aproxima de 5,9% do PIB. E como se não bastasse o problema crônico da violência no Brasil, dados do IBGE apontam que o desemprego desencadeado pela atual crise econômica afeta 27,3% dos jovens brasileiros. Assim, este ensaio discute os desafios e perspectivas de para a juventude brasileira, em especial àquela em situação de pobreza ou vulnerabilidade social, analisando o empreendedorismo como emancipação numa visão alternativa de desenvolvimento, e apresenta cinco proposições sobre as funções da universidade em relação ao jovem e ao empreendedorismo jovem nessa perspectiva emancipadora.

Objective: Discuss elements that are recurrent in advice given by accountants to clients, which can contribute for success of ventures. Theoretical approach: Was proposed the construction of conceptual model to analyze the women accountant-women entrepreneur relationship, based on two key axes: the trust between professionals and entrepreneurs, and professional competence, both fully reflected in counseling. Results: The conceptual elements theorized led to the construction of propositions: 1. the counseling relationship between accountants and SME owner-managers is favored by the trust developed over time; 2. the advisory relationship between accountants and SME owner-managers is favored by the competence demonstrated by accountants over time; 3. counseling (mentoring) provided by accountants to SME owner-managers favors overcoming barriers to female entrepreneurship towards business success; and 4. success in business, in the female entrepreneurial world, is translated by subjective elements, such as autonomy and ability to balance family and work. Originality/Relevance: The literature has discussed the role of the accountant as a source of information and management advice, but has not sought the theoretical gap that links the entrepreneurial role of women from the advice received (mentoring) from their accountants: advice from woman to woman. Theoretical/methodological contributions: Based on entrepreneurship studies and the relationships that encourage it, this essay proposes new ways of (re)thinking the role of accounting professionals in helping entrepreneurs, with emphasis on elements that characterize the female posture, having as object women accountant-women entrepreneur dyad.

Recognizing opportunities has often been raised as a crucial aspect of the entrepreneurial process. It seems that the ability to identify, analyze and develop entrepreneurial opportunities is what differentiates entrepreneurs from those who are not. This assertion highlights the relevance of understanding in greater depth the variables that have an influence on the process of recognizing opportunities. In this context, an entrepreneur’s prior knowledge and experience, which can be broken down into three domains, have an impact on the dimensions of recognizing opportunities, such as the scope of the opportunity and the intensity of the process. Deriving from this dynamic, the objective of this study is to understand the role of prior knowledge in the process of recognizing entrepreneurial opportunities. By way of in-depth interviews with ten entrepreneurs, it was concluded that those who have limited professional experience attribute greater relevance in the process to their educational activities. When it comes to recognizing opportunities, however, these same entrepreneurs have a broader scope and approach the process in a more intense way. Entrepreneurs who have a better-defined mental framework, on the other hand, which results from their vast professional experience, tend to channel any opportunities they recognize towards the industry in which they operate and this results in fewer potential businesses.

Atlas of Violence shows that the social cost of violence in the country is close to 5.9% of its GDP. Furthermore, as if the chronic problem of violence in Brazil were not enough, data from IBGE indicate that unemployment triggered by the current economic crisis affects 27.3% of young Brazilians. Thus, this essay discusses the challenges and perspectives for the Brazilian youth, especially those living in a situation of poverty or social vulnerability, by analyzing entrepreneurship as emancipation in an alternative view of development and presenting five propositions about the university's role concerning youth and youth entrepreneurship in this emancipating perspective.

This article aims to identify the strategies that women entrepreneurs employ in the field of technology and innovation to develop their businesses in a male dominated context. It is a longitudinal qualitative study of an exploratory nature based on a semi-structured interview. Seven women entrepreneurs who are leading new ventures in a business incubator participated to this study. The results showed that, even in a place traditionally occupied by men, the women feel confident about developing their projects. Family and close friend sexert influence on both success and failure of their projects and, even when facing obstacles and difficulties in their daily lives, the women enjoy what they do. The strategies more personal and behavioral related showed more positive results than cognitive or technical related.The paper fills a gap in the literature by exploring the strategies that women entrepreneurs employ to develop their high-tech startups in a male-dominated environment.

Purpose Our purpose is to evaluate effectuation and bricolage through their unique and shared references to understand possible overlaps and conceptual complementarities between these theoretical approaches. Design/methodology/approach The use of bibliometric techniques to examining simultaneously both theoretical approaches is one of the distinctions of this work. Another important methodological feature is the use of co-citation and bibliographic coupling and their interaction, to verify 179 published documents relating to their references. Findings The study reveals the intellectual structures underlying the approaches and differences originating from their knowledge bases, as well as the research trends. Originality/value By identifying the differences in the decision process and behaviors that culminate in opportunity creation in each, it offers a complementary vision of previous works. The evidence stresses it is interesting to explore their integration, considering the complementarity of their unique aspects.

Objective: this study aims to compare the entrepreneurial experience, specifically related to the determinants culture and access to capital between Brazil (the South and the Southeast regions) and the United States of America (South Florida), from the entrepreneur´s point of view. Methodology: an exploratory qualitative study was developed through in-depth interviews with Brazilian entrepreneurs, who had entrepreneurial experience both in Brazil and in the US. Results: even though the American economy and the image of entrepreneurs in the US encourage entrepreneurship, the fear of failure is present in both countries. Besides, the common belief that it is easy and cheap to get credit in the US was not verified in the interviews. Finally, the perspective of entrepreneurs in relation to the regulation in the US is also contradictory. Even though they like the regulation in the US and criticize the Brazilian bureaucracy, they also would like to have the flexibility that they have in Brazil. Methodological and theoretical contributions: this study makes it possible to future researchers to compare the venture capital market in both countries, as the other determinants that compound the entrepreneurial ecosystem. Originality/Relevance: this study’s relevance comes from the comprehension of the differences between the entrepreneurial experience in Brazil and in the United States, through Brazilian entrepreneurs’ experiences. Contributions: through the entrepreneurs’ experiences, it was possible to identify how the differences between the two countries, mainly regarding cultural and financial aspects, can modify the entrepreneurial ecosystem.

O objetivo desta pesquisa foi o de avaliar o alcance da utilização de práticas intervencionistas em sala de aula de Graduação do curso superior em Ciências Contábeis na sensibilização de estudantes para o uso de instrumentos contábeis aliados ao aconselhamento empresarial. Metodologicamente, trata-se de uma pesquisa de natureza qualitativa, de cunho exploratório, realizada no âmbito da aprendizagem experiencial, com alunos da Graduação em Ciências Contábeis de uma IES Pública em um período de três meses. Os resultados mostraram-se satisfatórios, o processo de sensibilização foi completo, no qual estudantes de contabilidade puderam vivenciar a dura realidade dos pequenos empreendedores, destacando a grande contribuição que a Ciência Contábil pode oferecer. Assim, conclui-se com essa pesquisa que: a educação empreendedora é efetiva e possui potencial de desenvolver competências desejáveis em jovens em formação; a aprendizagem experiencial pode ser utilizada com sucesso no âmbito da educação empreendedora; a discussão sobre a educação empreendedora e o desenvolvimento de pequenas empresas brasileiras precisa envolver a contabilidade; e a combinação de educação empreendedora e prática experiencial pode reestruturar a prática docente com metodologias ativas de ensino-aprendizagem.

This article analyzes how the concepts of paradigm, organizational culture, and cognition of resources influence the mindset of managers and skew the choice of which dynamic capabilities should be developed by an organization, in the process of innovation and change. A case study was carried out that examined a traditional 64-year-old family publishing house. In-depth interviews with the company’s partners were conducted, as well as a documental analysis. The results revealed that organizational paradigms skew the choice of which dynamic capabilities should be developed, prioritizing those that are in accordance with the organizational paradigm. Therefore, the organization tends to be aligned with its own paradigm, rather than aligning with context. It demonstrates the importance of the organizational paradigm, organizational culture, and cognition of resources in the mindset of managers. Throughout periods of innovation and change, those aspects may influence the decision- making process in the organization. This is considered a relevant aspect of understanding how some small businesses survive environmental changes while others succumb to them.

The objective of this study was to evaluate the extent of using interventionist practices to increase student’s awareness during undergraduate Accounting Sciences classes with regard to the use of accounting tools associated with business counseling. The methodology used is qualitative, exploratory research on experiential learning, with accounting students from a public HEI for a three-months period. The results were adequate, the awareness process was complete since the students managed to experience the challenges of small business owners, emphasizing the aid that accounting sciences could offer. This study concludes that: entrepreneurial education is effective and can develop desirable skills in young minds; experiential learning can be used successfully in entrepreneurial education; the debate about entrepreneurial education and the development of small business must involve accounting; and the interdisciplinarity between entrepreneurial education and experiential practice can restructure the teaching practice with active teaching-learning methodologies.

<span>É importante que gestores e líderes comecem a refletir sobre como construir uma cultura de coesão, em vez de se concentrarem apenas em métricas de desempenho.</span>

Objetivo do estudo: comparar a experiência empreendedora no Brasil (nas regiões sul e sudeste do país) e nos Estados Unidos (na região do sul da Flórida), sob o ponto de vista de empreendedores brasileiros e, especificamente, em relação aos determinantes “cultura” e “acesso a capital”. Metodologia: estudo qualitativo exploratório, por meio de entrevistas com empreendedores brasileiros com experiência na abertura de empresas tanto no Brasil quanto nos EUA.Principais resultados: embora a situação econômica e a imagem do empreendedor perante a sociedade americana favoreçam o empreendedorismo, há o medo do fracasso em ambos os países. Além disso, a ideia de que a obtenção de crédito é abundante e fácil nos EUA não foi verificada nas entrevistas. Por fim, ao mesmo tempo em que os empreendedores entrevistados admiram as regras americanas e criticam a burocracia brasileira, eles também sentem falta da flexibilização existente no Brasil. Contribuições teóricas/metodológicas: este estudo possibilita pesquisas que comparem o mercado de capital de risco dos dois países, assim como outros determinantes componentes do ecossistema empreendedor.Originalidade/relevância: este estudo é relevante porque examina as diferenças entre a experiência empreendedora no Brasil e nos EUA, por meio de relatos de empreendedores brasileiros.Contribuições sociais/para a gestão: por meio das experiências relatadas, foi possível compreender como as diferenças entre os dois países comparados podem modificar o ambiente empreendedor, no que diz respeito, especialmente, a aspectos culturais e financeiros.

This study investigates entrepreneurs' use of social networks to access resources during the conception, start-up, and consolidation stages of small enterprises in the hospitality industry in Sergipe State, Brazil. This study analyzes four cases of small hotel ventures, employing cross-case analyses to identify the patterns, similarities, and differences between the cases. The study findings highlight that, in the start-up stage, entrepreneurs access fewer resources, utilizing only family and friends, primarily as moral support. In the consolidation stage, entrepreneurs rely more on their weak links, accessing them with greater frequency. Mobilizing social networks is a dynamic process, and how entrepreneurs use these networks changes throughout the business-creation process. This is one of the first studies on how entrepreneurs use their social networks, especially in a developing economy.

The objective of this study was to analyse the influence of incubator marketing support on the product performance of incubated NTBFs. The study's theoretical contribution sheds new light on NPD in incubated NTBFs by analysing the effect of an important type of incubator support on NPD: incubator marketing support. A total of 512 target NTBFs were identified and 250 participated in the survey. We found that incubator marketing support positively influences marketing capability. Marketing capability is a key factor for promoting sales growth in both low and high turbulence environments, although the effect is more pronounced in low turbulence environments.