Research Handbook on Entrepreneurship in Emerging Economies
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Research Handbook on Entrepreneurship in Emerging Economies

A Contextualized Approach

Edited by Paresha Sinha, Jenny Gibb, Michèle Akoorie and Jonathan M. Scott

This Research Handbook offers contextualized perspectives on entrepreneurship in emerging economies. Emphasizing how national context profoundly shapes incentives for entrepreneurial efforts, chapters dissect the opportunities emerging from various institutions and social practices from the Middle East, North and Sub-Saharan Africa, Asia and Latin America. This Handbook is an ideal guide for researchers working on emerging economies, particularly those with an interest in global entrepreneurship.
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Chapter 15: Bazaar entrepreneurship as social and institutional practice: the case of Malaysian accounting research

Hasri Mustafa


This chapter attempts to clarify the potential of researching bazaar entrepreneurship from a social accounting perspective. Bazaar entrepreneurship, defined as a group of small shops that sell the same types of goods, does not have a proper legislative body that manages and controls its presence and operations. Bazaar owners are not registered and legislated under the Malaysian Companies Act (2016) and hence do not have proper accounting reporting systems. This chapter investigates the presence of bazaar entrepreneurship in two renowned and widely cited Malaysian accounting journals between 2008 and 2016. Research on bazaar entrepreneurship and community engagement was absent, while the subjects studied in these journals seem to be largely by the same stereotypical research variables. This oversight has broad theoretical implications for the accounting discipline, especially in the area of social accounting linked to value-creation and organizational performance as well as human well-being and social responsibility. Malaysian accounting researchers should consider a broader range of research styles and calls for a wide-ranging debate of transparency, accountability and sustainability.

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