Accounting
Azzouz Elhamma; Rajae El-Moumane
Abstract
For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, ...
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For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, such as finance (Vasarhelyi et al. 2015, Pan and Seow 2016, etc.), work organization and jobs (Dorn, 2017, etc.), Human resources (Audrin et Davoine, 2017), etc. Unfortunately, this type of work is still absent in the field of management control (Quatrone 2016; Möller et al. 2020). In this context, this article, based on a survey carried out among forty-two Moroccan companies, aims to answer two main questions. First, how can we judge the degree of management control digitalization in the studied companies? Second, does the firm size impact this digitalization? The results obtained show that the management control digitalization is considered to be "moderate" in studied companies. It has also been shown that firm size does not have a statistically significant impact on this digitalization.
Economics
Ade Herawan; Agnes Quartina Pudjiastuti; Nur Ida Iriani
Abstract
People of Pasuruan Regency seize market opportunities for fishery commodities by conducting fish pemindangan (processing) businesses. The study aims to analyze factors that affect income of the fish pindang business in Mlaten and Kedawang Village, Pasuruan Regency. The research respondents were all fish ...
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People of Pasuruan Regency seize market opportunities for fishery commodities by conducting fish pemindangan (processing) businesses. The study aims to analyze factors that affect income of the fish pindang business in Mlaten and Kedawang Village, Pasuruan Regency. The research respondents were all fish processing business actors, totaling 24 business actors in Mlaten Village and 26 business actors in Kedawang Village. Data collected through interviews with respondents, and analyzed with multiple linear regression models. The results showed that income of the business in Mlaten Village was simultaneously influenced by price of raw materials, business experience, number of workers, education, processing facilities, firewood, and amount of salt. Partially, the income was significantly influenced by business experience, number of workers, and processing facilities. In Kedawang Village, simultaneously, all of these variables also have a significant effect on the income. But partially, business experience, processing facilities, and the amount of salt have a significant effect on the income. Most dominant factor is processing facilities.
Muhammad Imran; Zhaoquan Jian
Volume 5, Issue 6 , June 2018, , Pages 473-481
Abstract
This study proposes a research framework of the relationship between social media orientation (SMO) and SME export performance. This framework developed based on extensive literature. There are very few studies have looked into the relationship between SMO and SME export performance, especially in the ...
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This study proposes a research framework of the relationship between social media orientation (SMO) and SME export performance. This framework developed based on extensive literature. There are very few studies have looked into the relationship between SMO and SME export performance, especially in the context of developing countries. Furthermore, literature failed to find the consistency in the relationship between SMO and SME performance, which motivated for future studies to corroborate the relationship between SMO and SME performance specially in context of foreign markets. This study delivers useful information and adds knowledge of the literature pointing to increase their business performance specially export business performance. Future studies should validate empirically the proposed research framework.
Usman Ullah Khan
Volume 4, Issue 6 , June 2017, , Pages 640-658
Abstract
This study investigates empirically the determinants of innovation performance of Pakistani SMEs, through micro level evidence. There is research gap of innovation analysis of Pakistani SMEs at micro level. The data has been drawn from World Bank Enterprise Survey of 1247 Pakistani manufacturing ...
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This study investigates empirically the determinants of innovation performance of Pakistani SMEs, through micro level evidence. There is research gap of innovation analysis of Pakistani SMEs at micro level. The data has been drawn from World Bank Enterprise Survey of 1247 Pakistani manufacturing SMEs, by applying Bivariat Probit model. Our findings indicated that Pakistani SMEs are less probability to introduce product and process innovation. Additionally, external R&D, networking, absorptive capacity and exports have positive and significant effect on product and process innovation. This provides a way for policy makers to increase investment in infrastructures (i.e. telecommunications and network) and knowledge based assets (i.e. R&D) and should contribute private and public sectors organizations to increasing the innovation performance of SMEs.
Enis Mulolli; Xhavit Islami; Nagip Skenderi
Volume 4, Issue 6 , June 2017, , Pages 659-666
Abstract
This paper treats the role of business incubators in the increase of small and middle enterprises in Kosovo. Business incubators offer the opportunity of growth of SMEs in the start-up phase by creating a comfortable supportive environment for a certain time since their establishment. According to the ...
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This paper treats the role of business incubators in the increase of small and middle enterprises in Kosovo. Business incubators offer the opportunity of growth of SMEs in the start-up phase by creating a comfortable supportive environment for a certain time since their establishment. According to the literature, the business incubator is an important instrument for local, national and beyond economic development. Knowing the difficulties that start-ups face, business incubators enable start-ups to have access in: managerial assistance, mentorship, finances, Office space for the lower price than the market price, flexible rental, technical support services, common management services and secretary as well as other support services. Their opportunities are welcomed and hopeful for the initial phases of the development of SME in Kosovo. The purpose of this paper is to estimate the role of incubators and their impact on business development in Kosovo using the analytical approach. To achieve the objective of this paper, we have analyzed data from existing literature of various authors and reports for the role of business incubators. According to results derived from this paper, we came to a conclusion that business incubators are the main factor for the development of SME and consequently, overall economic growth in Kosovo.
Nagip Skenderi; Xhavit Islami; Enis Mulolli
Volume 4, Issue 5 , May 2017, , Pages 554-564
Abstract
This paper discusses the relationship between the informal economy and the development of SMEs in Kosovo. The purpose of this paper is to analyze the informal economy, its causes, effects and its impact on business, as well as government policies to combat the informal economy which is a barrier to business ...
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This paper discusses the relationship between the informal economy and the development of SMEs in Kosovo. The purpose of this paper is to analyze the informal economy, its causes, effects and its impact on business, as well as government policies to combat the informal economy which is a barrier to business development in Kosovo. During the period of transition, the number of small and medium businesses increased significantly, but their existence depends on external factors, such as informality. The informal economy is present in countries that are structurally and economically fragile, a structure which enables businesses to leave out the formal way of doing business. To meet the objective of this paper we usedthe observation method to analyze the data from different authors and reports about the informal economy and the development of SMEs. Among the key factors for the growth of informality are high taxes which are seen as an obstacle to business growth. According to the outcomes of this paper, we conclude that the informal economy is an obstacle to SME development in Kosovo. This study makes a significant contribution to the scientific and academic value, to the informal economy in the development of SMEs in Kosovo, in the region and beyond.
Fareeha Naz; Junaid Aftab; Muhammad Awais
Volume 3, Issue 11 , November 2016, , Pages 699-708
Abstract
Small and medium enterprises (SMEs) support countries’ economies in financial context and also create employment opportunities. Human resource management (HRM) practices are very important to equip employees via training & development, employees’ motivation through effective rewards policies ...
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Small and medium enterprises (SMEs) support countries’ economies in financial context and also create employment opportunities. Human resource management (HRM) practices are very important to equip employees via training & development, employees’ motivation through effective rewards policies and effective recruitment and selection process. The global competition is one of compelling force behind companies to adopt human resource management (HRM) practices professionally. Human resource plays a vital role to improve organizational performance and create competitive advantage in this competitive era. The world has been globalized and companies are facing cut throat completion in the market. Therefore, human capital is one of major source to enhance organizational performance. Pakistani SMEs are producing heterogeneous products related to trade, agriculture business and manufacturing. A collection of 320 self-administered and well-structured questionnaires were distributed among the employees of small and medium enterprises of Multan. Only 240 forms were got back. Statistical tests like correlation and regression were applied through SPSS V22. The outcomes revealed that HRM practices (employee recruitment & selection, training & development, rewards policy and performance appraisals) are positively associated with SMEs performance. The results conclude that when HR experts of SMEs focus on improvement of these practices organizational performance would be increased.
Habibollah Salarzehi; Maryam Rashki; Minoo Heydari
Volume 2, Issue 11 , November 2015, , Pages 1379-1392
Abstract
The significant role of small and medium enterprises in the economy of developing countries has led researchers to search for ways to create efficiency and advantages for the firms in the process of economic and industrial development. Thus, new product development has always been important for managers ...
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The significant role of small and medium enterprises in the economy of developing countries has led researchers to search for ways to create efficiency and advantages for the firms in the process of economic and industrial development. Thus, new product development has always been important for managers and business owners. Given the limited funding for research and development in small and medium businesses, maintaining a competitive advantage and new product development of the network has been offered as solutions. Therefore, in this paper, it is tried to explain cooperation networks and their advantages in new product development of small and medium firms with a descriptive method and study the research carried out.
