Triple Top Line Thinking for Triple Bottom Line Performance: Reflections on Outcomes of CCTU Eco-Guesthouse Business Plan Development
DOI:
https://doi.org/10.26437/ajar.v11i1.871Keywords:
Business plan. eco-guesthouse. outcomes. project. tourismAbstract
Purpose: Using the case of a DAAD-sponsored Eco-Guesthouse project at Cape Coast Technical University, the study analysed the outcomes of a business plan development process based on the reflective experiences of participants and stakeholders.
Design/Methodology/Approach: The study was qualitative, following a phenomenological approach to inquiry. Structured interviews were used to collect data from a purposive sample of 12 participants and stakeholders. The data was analysed qualitatively using Constant Comparative Analysis (CCA).
Findings: The study found that, for start-ups, Triple Top Line (TTL) thinking allows a proactive strategic view of business. This influences the choice of business model, the approach to business planning and development, and consequently, the value placed on the outcomes of the process. The study concludes that project outcomes in the form of resulting new knowledge, skills acquisition, changes in attitudes, and the development and strengthening of new and existing relationships from a system perspective constitute a useful, albeit tacit and fuzzy construct for evaluating project performance beyond tangible outputs.
Research Limitation: While the literature supports the number of participants and stakeholders (12) used for the study, the findings of such interview-based qualitative studies are often indicative, which limits the extent of generalisation.
Practical Implication: This study helps understand the value of business plan development for the potential success startups.
Social Implication: The study shows that a TTL perspective of startups makes an integrated approach to business planning and development imperative and allows for interdisciplinary collaboration among stakeholders to achieve TBL performance.
Originality/Value: Theoretically, the paper demonstrates the inextricable linkage between triple top line thinking and triple bottom line performance, and the significant place of outcomes in evaluating project success from a systems point of view.
References
Abraham, K. T. (2024). Responsible leadership and triple bottom line performance: Imperatives for corporate sustainability. Journal of Global Responsibility.
Ardichvili, A., Cardozo, R., & Ray, S. (2003). A theory of entrepreneurial opportunity identification and development. Journal of Business Venturing, 18(1), 105-123.
American Marketing Association. (2017). Definition of Brand. Retrieved from https://www.ama.org/the-definition-of-marketing-what-is-marketing/ on 24th March 2024.
Ashamalla, M. H., Orife, J. N. & Abel, I. (2008). Business plans: are they relevant to venture capitalists? Journal of Small Business and Entrepreneurship, 21(4), 381–392.
Bailey, S. K., & Mosher, E. K. (1968). ESEA: The Office of Education administers a law. Syracuse University Press.
Bell, J. R. (2008). Utilization of problem-based learning in an entrepreneurship business planning course. New England Journal of Entrepreneurship, 11(1), 53–62.
Berg, P. O., & Kreiner, K. (1990). Corporate architecture: Turning physical settings into symbolic resources. Teoksessa Symbols and artifacts: Views of the corporate landscape (pp.41-67). Walter de Gruyter.
Beyerlein, M., Freedman, S., McGee, G., & Moran, L. (2002). Beyond Teams: Building the Collaborative Organization. John Wiley and Sons.
Bikard, M., Vakili, K., & Teodoridis, F. (2019). When collaboration bridges institutions: The impact of university-industry collaboration on academic productivity. Organization Science, 30(2), 426-445.
Binning, K. R., Kaufmann, N., McGreevy, E., Fotuhi, O., Chen, S., Marshman, E., ... & Singh, C. (2020). Changing social norms to foster the benefits of collaboration in diverse workgroups. Psychological Sciences, 31(9), 1059–1070.
Bisson, S. (2018). Norming: A practice that encourages social/emotional competency: A big 4 Strategy. Centre on Innovations in Learning, Temple University.
Bocken, N. M., De Pauw, I., Bakker, C., & van der Grinten, B. (2016). Product design and business model strategies for a circular economy. Journal of Industrial and Production Engineering, 33(5), 308-320.
Bossio, D., Loch, B., Schier, M., & Mazzolini, A. (2014). A roadmap for forming successful interdisciplinary education research collaborations: A reflective approach. Higher Education Research & Development, 33(2), 198-211.
Botha, M., & Robertson, C. L. (2014). Potential entrepreneurs' assessment of opportunities through the rendering of a business plan. South African Journal of Economic and Management Sciences, 17(3), 249–265.
Brennan, A. A., & Enns, J. T. (2015). When two heads are better than one: Interactive versus independent benefits of collaborative cognition. Psychonomic Bulletin & Review, 22(4), 1076-1082.
Broussard, S. R., La Lopa, J. M., & Ross‐Davis, A. (2007). Synergistic knowledge development in interdisciplinary teams. Journal of Natural Resources and Life Sciences Education, 36(1), 129-133.
Burton, R. (1995). Travel Geography (2nd ed.). Longman.
Campos, A., Vivacqua, A. S., & Borges, M. R. (2010). Supporting the decision implementation process. In Collaboration and Technology: 16th International Conference, CRIWG 2010, Maastricht, The Netherlands, September 20-23, 2010. Proceedings 16 (pp. 113-120). Springer.
Canon, B. C. & Kolson, K. (1971). Rural compliance with Gault: Kentucky, a case study. Journal of Family Law, 10, 300–326.
Carrier, C. (2007). Strategies for teaching entrepreneurship: What else beyond lectures, case studies and business plans. Handbook of Research in Entrepreneurship Education, 1, 143–159.
Carter, N. M., Gartner, W. B., & Reynolds, P. D. (1996). Exploring start-up event sequences. Journal of Business Ventures, 11(3), 151–66.
Casson, M. (1982). The entrepreneur: An economic theory. Barnes & Noble Books.
Castrogiovanni, G. J. (1996). Pre-startup planning and the survival of new small businesses: theoretical linkages. Journal of Management, 22(6), 801–822.
CGIAR IEA. (2015). CGIAR standards for independent external evaluation. Retrieved from
http://iea.cgiar. org/wp-content/uploads/2016/10/Standards.pdf
Chacko, T. V. (2017). Simulation-based medical education: Using best practices and curriculum mapping to maximize educational benefits in the context of shift toward competency-based medical education. Archives of Medicine and Health Sciences, 5(1), 9–15.
Chang, W. L., & Lee, C. Y. (2013). Trust as a learning facilitator that affects students' learning performance in the Facebook community: An investigation in a business planning writing course. Computers & Education, 62, 320–327.
Chatson, I. (2017). Opportunity emergence and evolution. In I. Chatson, Technological Entrepreneurship: Technology-Driven vs. Market-Driven Innovation (pp. 73–94). Palgrave MacMillan.
Chung, C. J., Inaba, J., Koolhaas, R., & Leong, S. T. (2001). Harvard Design School guide to shopping. Taschen.
Colombini, C. B., & McBride, M. (2012). Storming and norming: Exploring the value of group development models in addressing conflict in communal writing assessment. Assessing writing, 17(4), 191–207.
Cooper, C., Fletcher, J., Gilbert, D., & Wanhill, S. (2008). Tourism: Principles and practice (4th ed.). Pearson Education.
Das, S. (2019, August 17). What is a business model? Twenty-four types of business models. Retrieved from https://www.feedough.com/what-is-a-business-model/, on 27th May 2020.
Dal Mas, F., Massaro, M., Paoloni, P., & Kianto, A. (2023). Translating knowledge in new
entrepreneurial ventures: the role of business plan development. VINE Journal of Information and Knowledge Management Systems, 53(6), 1159-1177.
Daugherty, P. J., Richey, R. G., Roath, A. S., Min, S., Chen, H., Arndt, A. D. & Genchev, S. E. (2006). Is collaboration paying off for firms? Business Horizons, 49(1), 61-70.
de Kruijf, J. A. M., & de Vries, M. S. (2018) Contextualizing the trend from output to outcome measurement: The Dutch pension system. Public Money and Management, 38(1), 65-72.
de Vries, M. S. (2010), Performance measurement and the search for best practices. International
Review of Administrative Sciences, 76(2), 313– 330.
Derthick, M. (1970). The influence of federal grants: Public assistance in Massachusetts. Harvard University Press.
Derthick, M. (1972). New towns in-town. Urban Institute.
Dhirasasna, N., Becken, S., & Sahin, O. (2020). A systems approach to examining the drivers and barriers of renewable energy technology adoption in the hotel sector in Queensland, Australia. Journal of Hospitality and Tourism Management, 42, 153-172.
Dolbeare, K. M. & Hammond, P. E. (1971). The school prayer decisions: From court policy to local practice. University of Chicago Press.
Duch, B., Groh, S. & Allen, D. (Eds.). (2001). The power of problem-based learning, a practical “how to” for teaching undergraduate courses in any discipline. Stylus Publishing.
Edgeman, R., Eskildsen, J., & Neely, A. (2015). Translating triple top-line strategy into triple
bottom line performance: Governance and innovation management and measurement for sustainable enterprise excellence Measuring Business Excellence, 19(1), 1-12.
Ellen MacArthur Foundation. (2012). Towards the circular economy: Economic and business rationale for an accelerated transition. Author.
Esangbedo, C. O., Zhang, J., Esangbedo, M. O., Kone, S. D., & Xu, L. (2023). The role of industry-academia collaboration in enhancing educational opportunities and outcomes under the digital-driven Industry 4.0. Journal of Infrastructure, Policy and Development, 8(1), 2569.
Fallin, A., Goodin, A., Rayens, M. K., Morris, S., & Hahn, E. J. (2014). Smoke-free policy implementation: theoretical and practical considerations. Policy, Politics, & Nursing Practice, 15(3-4), 81-92.
Feng, S. C., Joung, C. B. & Li, G. (2010, May). Development overview of sustainable manufacturing metrics. In Proceedings of the 17th CIRP International Conference on Life Cycle Engineering (Vol. 6, p. l2), Hefei University of Technology, Anhui, China.
Fernández-Guerrero, R., Revuelto-Taboada, L., & Simón-Moya, V. (2012). The business plan as a
project: an evaluation of its predictive capability for business success. The Service Industries Journal, 32(15), 2399-2420.
Fernandez, S., & Rainey, H. G. (2017). Managing successful organizational change in the public sector. Public Administration Review, 65 (March-April), 168-176.
Fletcher, J., Fyall, A., Gilbert, D., & Wanhill, S. (2017). Tourism: Principles and practice. Pearson.
Frese, M., & Gielnik, M. M. (2014). The psychology of entrepreneurship. The Annual Review of Organizational Psychology and Organizational Behavior, 1, 413–438.
Frese, M., & Gielnik, M. M. (2023). The psychology of entrepreneurship: action and process. Annual Review of Organizational Psychology and Organizational Behavior, 10(1), 137-164.
Garner, S., & Mann, P. (2003). Interdisciplinarity: Perceptions of the value of computer-supported collaborative work in design for the built environment. Automation in Construction, 12(5), 495-499.
Gandhi, M. M. (2014). Industry-academia collaboration in India: Recent initiatives, issues, challenges, opportunities and strategies. The Business & Management Review, 5(2), 45-67.
Garousi, V., Petersen, K., & Ozkan, B. (2016). Challenges and best practices in industry-academia collaborations in software engineering: A systematic literature review. Information and Software Technology, 79, 106-127.
Ghana Investment Promotion Council (2020). Investing in Ghana's Tourism Sector. Retrieved from https://www.gipcghana.com/invest-in-ghana/sectors/tourism/investing-in-this-sector.html, accessed on 30th April 2020.
Gibbs, K. D., Han, A., & Lun, J. (2019). Demographic diversity in teams: the challenges, benefits, and management strategies. Strategies for team science success: Handbook of evidence-based principles for cross-disciplinary science and practical lessons learned from health researchers, 197-205.
Gielnik, M. M., Frese, M., Kahara-Kawuki, A., Wasswa Katono, I., Kyejjusa, S., Ngoma, M., ... & Dlugosch, T. J. (2015). Action and action-regulation in entrepreneurship: Evaluating a student training for promoting entrepreneurship. Academy of Management Learning & Education, 14(1), 69-94.
Glaser, B. G. & Strauss, A. L. (1967). The discovery of grounded theory: Strategies for qualitative research. Aldine.
Glendinning, M. (2004). The Last Icons: Architecture beyond modernism. Graven Images.
Goeldner, C. R., & Brent Ritchie, J. R. (2011). Tourism: Principles, practices, philosophies (12th ed.). John Wiley & Sons.
Grilo, A., & Jardim-Goncalves, R. (2010). Value proposition on interoperability of BIM and collaborative working environments. Automation in Construction, 19(5), 522-530.
Guldmann, E., & Huulgaard, R. D. (2020). Barriers to circular business model innovation: A multiple-case study. Journal of cleaner production, 243, 118160.
Gumpert, D. E. (2002). Burn Your Business Plan. Lauson Publishing.
Haythornthwaite, C. (2005). Knowledge Flow in Interdisciplinary Teams. Proceedings of the 38th Annual Hawaii International Conference on System Sciences (pp. 1-10). Retrieved from
Haythornthwaite, C. (2006). Learning and knowledge networks in interdisciplinary collaborations. Journal of the American Society for Information Science and Technology, 57(8), 1079–1092. doi:10.1109/hicss.2005.372
Henry, M., Bauwens, T., Hekkert, M., & Kirchherr, J. (2020). A typology of circular start-ups: Analysis of 128 circular business models. Journal of Cleaner Production, 245, 118528.
Hisrich, R.D., Peters, M. P., & Shepherd, D.A. (2017). Entrepreneurship (10th ed.). McGraw-Hill.
Honig, B., & Karlsson, T. (2004). Institutional forces and the written business plan. Journal of Management, 30(1), 29–48.
Jacobs, J., Allen, A., Baker, J., Hall, K., Hanson, M., & Kohout, R. (2013, October 30). Measuring Security: Approaches for Applying Relevant Metrics to Homeland Security Challenges. Homeland Security Studies and Analysis Institute.
Karlsson, T. & Honig, B. (2009). Judging a business by its cover: An institutional perspective on new ventures and the business plan. Journal of Business Venturing, 24, 27-45.
Kaufman, H. (1971). The limits of organisation change. University of Alabama Press.
Keller, K.L. (2003). Strategic brand management (2nd ed.). Prentice Hall.
Kelley, C. M., & McLaughlin, A. C. (2012). Individual differences in the benefits of feedback for learning. Human Factors, 54(1), 26-35.
Kimmett, P., & Boyd, T. (2004). An institutional understanding of triple bottom line evaluations and the use of social and environmental metrics. construction innovation project. School of Construction Management and Property, Brisbane, Australia.
Kirby, A. E., & Kent, A. M. (2010). Architecture as brand: Store design and brand identity. Journal of Product and Brand Management, 19(6), 432-439.
Kirchherr, J., Reike, D., & Hekkert, M. (2017). Conceptualising the circular economy: An analysis of 114 definitions. Resources, Conservation and Recycling, 127, 221-232.
Kirzner, I. (1973). Competition and entrepreneurship. University of Chicago Press.
Koebele, E. A. (2015). Assessing outputs, outcomes, and barriers in collaborative water governance: A case study. Journal of Contemporary Water Research & Education, 155(1), 63-72.
Kolb, D. (1984). Experiential learning: Experience as the source of learning and development. Prentice-Hall.
Kolb, A., & Kolb, D. (2005). Learning styles and learning spaces: enhancing experiential learning in higher education. Academy Management Learning & Education, 4, 193-212.
Kotler, P., & Armstrong, G. (2008). Principles of marketing (12th ed.). Pearson Education.
Kotler, P., & Armstrong, G. (2017). Principles of marketing (17th ed.). Pearson Higher Education.
Kumar, S., Deshmukh, V., & Adhish, V. S. (2014). Building and leading teams. Indian Journal of Community Medicine, 39(4), 208-213.
Kusumaningrum, I., & Hidayat, H. (2016). Learning outcomes in vocational education: A business plan development by production-based learning model approach. International Journal of Environmental and Science Education, 11(18), 11917-11930.
Kwok, L. (2022). Labour shortage: a critical reflection and a call for industry-academia collaboration. International Journal of Contemporary Hospitality Management, 34(11), 3929-3943.
Kwong, C. C., Thompson, P., & Cheung, C. W. (2012). The effectiveness of social business plan competitions in developing social and civic awareness and participation. Academy of Management Learning & Education, 11(3), 324-348.
Laal, M., & Ghodsi, S. M. (2012). Benefits of collaborative learning. Procedia-Social and Behavioural Sciences, 31, 486-490.
Leblanc, P. M., Harvey, J. F., & Rousseau, V. (2024). A meta-analysis of team reflexivity: Antecedents, outcomes, and boundary conditions. Human Resource Management Review, 101042.
Lee, J. T. (2011). Role of hotel design in enhancing destination branding. Annals of Tourism Research, 38 (2), 708-711.
Leech, N. L., & Onwuegbuzie, A. J. (2007). An array of qualitative data analysis tools: A call for data analysis triangulation. School Psychology Quarterly, 22(4), 557–584.
Leedy, P. D., & Ormrod, J. E. (2015). Practical research: Planning and design (11th ed.). Pearson.
Lei, Z. (2023). Enhancing Entrepreneurial Mindset and Skills through Education: Empowering Individuals for China's Economic Recovery from the COVID-19 Pandemic. Journal of Digitainability, Realism & Mastery (DREAM), 2(04), 42-49.
Levine, R. A. (1972). Public planning: Failure and redirection. Basic Books.
Lodder, M., Huffenreuter, R. L. Braungart, M., & den Held, D. (2014). Regenerative sustainable
development: Towards a triple top line approach and increasing positive externalities. Conference Paper for the 5th International Sustainability Transitions Conference, August 27-29, 2014, Utrecht, Netherlands.
Lucietto, A. M., Peters, D. L., Taleyarkhan, M. R., & Tan, S. (2021). Academic and industry collaboration: A literature review (Paper 74). School of Engineering Education Faculty Publications, Purdue University, USA.
Mandarano, L. A. (2008). Evaluating collaborative environmental planning outputs and outcomes: restoring and protecting habitat and the New York—New Jersey harbour estuary programme. Journal of Planning Education and Research, 27(4), 456-468.
Manning, S. (2008). Embedding projects in multiple contexts - A structuration perspective. International Journal of Project Management, 26, 30- 37.
Mayne, J. (2008). Contribution analysis: An approach to exploring cause and effect (ILAC Brief 16). Bioversity International.
Mayne, J., & Stern, E. (2013). Impact evaluation of natural resource management research programs: a broader view. Australian Centre for International Agricultural Research.
McConville, T. (2006). The principles of management applied to the defence sector. In L. R. Cleary, & T. McConville (Eds.), Managing defence in a democracy (pp.109-124). Routledge.
McCuen, T. & Pober, E. (2016). Process and structure: performance impacts on collaborative interdisciplinary team experiences. Journal of Information Technology in Construction (ITcon), 21, 177-187.
McDonough, W., & Braungart, M. (2002). Design for the triple top line: New tools for sustainable commerce. Corporate Environmental Strategy, 9(3), 251-258.
McKeever, M. (2010). How to write a business plan (10th ed.). Nolo.
Milner, N. (1971). The impact of Miranda in four Wisconsin cities. Sage.
Menekse, M. & Chi, M. T. H. (2019). The role of collaborative interactions versus individual
construction on students’ learning of engineering concepts. European Journal of Engineering Education, 44(5), 702-725.
Morone, P., & Yilan, G. (2020). A paradigm shift in sustainability: From lines to circles. Acta Innovations, 36, 5-16.
Morris, M. H., Webb, J. W., & Fu, J. (2013). A competency-based perspective on entrepreneurship education: Conceptual and empirical insights. Journal of Small Business Management, 51(3), 352-369.
Murray, A., Skene, K., & Haynes, K. (2017). The circular economy: An interdisciplinary exploration of the concept and application in a global context. Journal of Business Ethics, 140(3), 369-380.
Nandamuri, P. P., Rao, K. S. V. G., & Mishra, M. K. (2020). Sustainable competitive advantage through business model innovation: The Indian perspective. In M. Khosrow-Pour, S. Clarke, M.E. Jennex, & A.-V. Anttiroiko (Eds.), Disruptive technology: Concepts, methodologies, tools, and applications (pp. 191-213). IGI Global.
Nissen, H. A., Evald, M. R., & Clarke, A. H. (2014). Knowledge sharing in heterogeneous teams through collaboration and cooperation: Exemplified through Public–Private-Innovation partnerships. Industrial Marketing Management, 43(3), 473-482.
Nokes, S., & Kelly, S. (2007). The definitive guide to project management: The fast track to getting the job done on time and on budget. Pearson Education.
Nooteboom, B. (2004). Inter-firm collaboration, learning and networks: An integrated approach. Routledge.
Olivier, M. (2016). Project feasibility: Tools for uncovering points of vulnerability. CRC Press.
O’Neill, J. W., & Mattila, A. S. (2004). Hotel branding strategy: Its relationship to guest satisfaction and room revenue. Journal of Hospitality & Tourism Research, 28(2), 156-165.
O'Neill, J.W. & Mattila, A.S. (2010). Hotel brand strategy. Cornell Hospitality Quarterly, 51(1), 27-34.
O’Neill, J. W., & Xiao, Q. (2006). The role of brand affiliation in hotel market value. Cornell Hotel and Restaurant Administration Quarterly, 47(3), 210-223.
Organisation for Economic Co-operation and Development. (2002). Glossary of key terms in
evaluation and results-based management. Retrieved from https://www.oecd.org/dac/ evaluation/2754804.pdf
Panitz, T. (1999a). Benefits of cooperative learning in relation to student motivation. In M. Theall (Ed.), Motivation from within: Approaches for encouraging faculty and students to excel, New directions for teaching and learning. Josey-Bass Publishing.
Panitz, T. (1999b). Collaborative versus cooperative learning: A comparison of the two concepts which will help us understand the underlying nature of interactive learning. ERIC.
Peters, D. L., & Lucietto, A. M. (2016). A survey of types of industry-academia collaboration (Paper 43). School of Engineering Education Faculty Publications. Purdue University, USA.
Pfutzenreuter, T. C., de Lima, E. P., & Frega, J. R. (2020, December). Building high-performance teams. In International Conference of Production Research–Americas (pp. 251-264). Springer International.
Porter, D. O. (1973). The politics of budgeting federal aid: Resource mobilisation by local school districts. Sage.
Pressman, J. L., & Wildavsky, A. (1973). Implementation. University of California Press.
Project Management Institute. (2013). A guide to the project management body of knowledge (5th ed.). Author.
Project Management Institute. (2017). A guide to the project management body of knowledge (6th ed.). Author.
Ramirez, J. G. C. (2024). The power of planning: how business plans drive effective management strategies. Integrated Journal of Science and Technology, 1(3), 1-14.
Robb, C. C., Rahn, D., & Buffardi, K. (2020). Bridging the gap: A model for interdisciplinary collaboration between entrepreneurship and software engineering students. Journal of Education for Business, 95(5), 321-330.
Rosen, C. S., Young, H. E., & Norris, F. H. (2006). On a road paved with good afternoon intentions, you still need a compass: Monitoring and evaluating disaster mental health services. In E. C. Ritchie, P. J. Watson, and M. J. Friedman (Eds.), Interventions following mass violence and disasters: Strategies for mental health practice (pp. 206-226). Guildford Press.
Russell, R., Atchison, M., & Brooks, R. (2008). Business plan competitions in tertiary institutions: encouraging entrepreneurship education. Journal of Higher Education Policy and Management, 30(2), 123-138.
Sannö, A., Öberg, A. E., Flores-Garcia, E., & Jackson, M. (2019). Increasing the impact of industry-academia collaboration through co-production. Technology Innovation Management Review, 9(4).
Shah, F., Caraway, B., Ongvasith, P., McKeown, B., & Mackenzie, C. (2022). Experiential
Learning Approaches for Enhancing Development Skills: A Review of the Social Business Canvas as a Pedagogical Tool. Technology Entrepreneurship and Sustainable Development, 13-39.
Schumpeter, J. A. (1934). The theory of economic development. Harvard University Press.
Sonnadara, R. R., Mui, C., McQueen, S., Mironova, P., Nousiainen, M., Safir, O., …& Reznick, R. (2014). Reflections on Competency-Based Education and Training for Surgical Residents. Journal of Surgical Education, 71(1), 151–158.
Soosay, C. A., & Hyland, P. (2015). A decade of supply chain collaboration and directions for future research. Supply Chain Management: An International Journal, 20(6), 613–630.
Specht, J. (2009, October 14-17). The role of architecture in tourism destination development and branding. In Tourism Destination Development and Branding: Eilat 2009 Conference Proceedings (pp. 98-106). Ben-Gurion University of the Negev, Eilat, Israel.
Sridhar, K. & Jones, G. (2013). The three fundamental criticisms of the Triple Bottom Line approach: An empirical study to link sustainability reports in companies based in the Asia-Pacific region and TBL shortcomings. Asian Journal of Business Ethics, 2, 91–111
Stevenson, H. H., & Gumpert, D. E. (1985). The heart of entrepreneurship. Harvard Business Review, 85(2), 85-94.
Sundquist, J. L. (1969). Making federalism work. Brookings.
Tahir, R., Athar, M. R., Faisal, F., & Solangi, B. (2019). Green organizational culture: A review of literature and future research agenda. Annals of Contemporary Developments in Management & HR (ACDMHR), 1(1), 23-38.
Tate, W. L., & Bals, L. (2018). Achieving shared triple bottom line (TBL) value creation: toward a social resource-based view (SRBV) of the firm. Journal of Business Ethics, 152, 803-826.
The International Ecotourism Society (TIES) (2015). What is Ecotourism? Retrieved from https://ecotourism.org/what-is-ecotourism/ accessed on 30th April 2020
The International Ecotourism Society (TIES) (2019). Responses to The International Ecotourism Society’s September 2019 Survey. Retrieved from https://ecotourism.org/news/responses-to-the-international-ecotourism-societys-september-2019-survey/ accessed on 30th April 2020
Thomas, D.F., Gudmundson, D., Turner, K., & Suhr, D. (2014). Business plan competitions and their impact on new ventures' business models. Journal of Strategic Innovation and Sustainability, 10(1), 34-48.
Tipu, S. A. A. (2019). Business plan competitions in developed and emerging economies. Journal of Entrepreneurship in Emerging Economies, 11(1), 81-97.
Van Der Vleuten, C. P. (2015). Competency-based education is beneficial for professional development. Perspectives on Medical Education, 4, 323-325.
Van Meter, D. S., & Van Horn, C. E. (1975). The policy implementation process: A conceptual framework. Administration and Society, 6(4), 445-448.
Van Wyk, J. & F. Haffejee, F. (2017). Benefits of group learning as a collaborative strategy in a diverse higher education context. International Journal of Educational Sciences, 18(1-3), 158-163.
Von Bertalanffy, L., 1968. General system theory. George Braziller.
Walden, P. R. (2020). Competency-Based Education: Purposes and Promises. Seminars in Speech and Language, 41(04), 289–297.
Wasby, S. L. (1973). The communication of the Supreme Court’s criminal procedure decisions: A preliminary mapping. Villanova Law Review, 18 (June), 1086–1118.
Wheadon, J. D., & Duval-Couetil, N. (2014). Business plan development activities as a pedagogical tool in entrepreneurship education. The Journal of Engineering Entrepreneurship, 5(1), 31–48.
Wickham, P. A. (2006). Strategic entrepreneurship: A decision-making approach to new venture creation and management. (4th ed.) Financial Times.
Willard, B. (2012). The new sustainability advantage: Seven business case benefits of a triple
bottom line. New Society Publishers.
Wohlin, C., Aurum, A., Angelis, L., Phillips, L., Dittrich, Y., Gorschek, T., ... & Winter, J. (2011). The success factors powering industry-academia collaboration. IEEE Software, 29(2), 67-73.
World Tourism Organization (2019). International Tourism Highlights. Author.
World Travel and Tourism Council (2019). Travel and Tourism Global Economic Impact and Trends. WTTC.
Xue, X., Shen, Q. & Ren, Z. (2010). Critical review of collaborative working in construction projects: business environment and human behaviours. Journal of Management in Engineering, 26(4), 196-208.
Yoo, D. K. (2017). Impacts of a Knowledge Sharing Climate and Interdisciplinary Knowledge Integration on Innovation. Journal of Information & Knowledge Management, 16(02), 1750010.
Zacharakis, A., Spinelli, S., & Timmons, J. A. (2011). Business plans that work: A guide for small business (2nd ed.). McGraw-Hill.
Zimmerman, J. (2012). Using Business Plans for Teaching Entrepreneurship. American Journal of Business Education, 5(6), 727-742.
Downloads
Published
How to Cite
Issue
Section
Categories
License
Copyright (c) 2025 AFRICAN JOURNAL OF APPLIED RESEARCH
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
By submitting and publishing your articles in the African Journal of Applied Research, you agree to transfer the copyright of the Article from the authors to the Journal ( African Journal of Applied Research).
