INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

ENTREPRENEURSHIP MINDSET AND BUSINESS REPUTATION NEXUS IN AGRO-BASED SMALL AND MEDIUM ENTERPRISES IN SOUTH- SOUTH NIGERIA; EVIDENCE FROM PARTIAL LEAST SQUARES-STRUCTURAL EQUATION MODEL

Sam-Chukwu, Soala, John E. Chikwe, Waribugo, Sylva
December 12, 2025

Abstract

The study examined the relationship between entrepreneurial mindset and business reputation nexus among agro-based small and medium-scale enterprises (SMEs) in South-South Nigeria. Entrepreneurial mindset was conceptualized through risk acceptance, entrepreneurial optimism, and entrepreneurial persistence. The study adopted a cross-sectional survey research design. Primary data were obtained from 145 top management personnel of agro-based SMEs using structured questionnaires. The hypotheses were tested with Partial Least Squares–Structural Equation Modeling (PLS-SEM) via SmartPLS version 4.1.1.5.Findings revealed that risk acceptance had little influence on reputation, suggesting that risk-taking alone did not guarantee credibility. Entrepreneurial optimism significantly enhanced reputation, indicating that positive thinking and confidence promote stakeholder trust. Entrepreneurial persistence had limited  support on reputation  implying that consistency must be complemented with visibility and strategic communication. The study concluded that optimism and persistence are critical drivers of business reputation, while unstructured risk-taking has minimal impact. It recommended that SME managers adopt calculated risk-taking supported by feasibility studies, foster optimism through mentorship and communication, and institutionalize persistence via goal-setting and recognition systems

Download Full PDF

This article is available as a PDF download

INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

Published in INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

ISSN: 3027-0378

This article appears in our peer-reviewed academic journal

View Journal

Related Articles

Explore similar research in our collection

INFLUENCE OF FORENSIC ACCOUNTING INTELLIGENCE ANALYTICS ON MULTIDIMENSIONAL INVESTMENT FRAUD PREVENTION: EVIDENCE FROM PROFESSIONAL FORENSIC EXPERTS IN NIGERIA

Foluke Rachael Oduwole, Alexander Tunde Oguntuase

Jul 21, 2026

This study examined the influence of Forensic Accounting Intelligence Analytics (FAIA) on investment...

View Article

BANKS’ CREDITS AND ECONOMIC GROWTH IN NIGERIA A SECTORAL ALLOCATION APPROACH

Mgbataogu, Ifeanyi S.(PhD), Omire Chinweuba C. (PhD), Ikue-john, Tamny S. (DBA)

Jun 27, 2026

Acknowledging the significance of bank credits as a veritable avenue through which the gap in the av...

View Article

Corporate Social Responsibility, Audit Quality and Financial Performance of Deposit Money Banks in Nigeria.

Aiyesan O.O

Jun 26, 2026

The study examined the influence of corporate social responsibility, audit quality and financial per...

View Article