دور المعلومات المحاسبية في تحسين كفاءة اتخاذ القرارات في المنشآت الصغيرة والمتوسطة : دراسة ميدانية على المشروعات الصغيرة والمتوسطة في الأردن = The Impact of Accounting Information on Decision Making in Small and Medium Enterprises : Empirical Study in Jordan

2018 ◽  
pp. 125-144
Author(s):  
إيمان أحمد الهنيني
Keyword(s):  
Decision Making ◽  
Empirical Study ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Medium Enterprises ◽  
The Impact

scholarly journals Accounting in a single information space of the enterprise

2021 ◽  
pp. 158-165
Author(s):  
Svitlana Skrypnyk ◽  
Inesa Shepel ◽  
Hanna Holovchak
Keyword(s):  
Decision Making ◽  
Information System ◽  
Financial Reporting ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Information Support ◽  
Accounting Systems ◽  
Medium Enterprises ◽  
The Impact

Purpose. The aim of the article is to study of accounting as an information system of enterprises for effective management decisions. Methodology of research. The study used general and special methods of cognition, in particular: methods of theoretical generalization and comparative analysis – for the analysis of relevant scientific literature; system approach, methods of analysis and synthesis – to substantiate the methodology of research of the accounting information system; generalization – in the study of current rules and regulations on the regulation of accounting, methods of reflecting its results and features of accounting processes in the enterprise; abstract and logical – in the generalization of theoretical positions and the formation of conclusions and proposals. Findings. The importance of disclosing the development and knowledge of accounting information and the impact it has on decision-making in small and medium-sized enterprises, as well as micro-enterprises, has been identified. It is established that the general economic development of the country requires adequate information, reliable and important for economic decisions from investors, managers, state administrators, etc. It is concluded that high-quality and reliable financial information is a key element in the decision-making process, in particular the availability of such information is of particular importance for business management and is generally in the public interest. Originality. The main factors of the influence of information support on the accounting of small enterprises are substantiated and revealed. The peculiarities of the practice of accounting systems that can be considered appropriate for small and medium enterprises in accordance with their specific circumstances and needs. It is suggested that an important factor influencing the construction of accounting in small business is the diversity of accounting systems. Practical value. The obtained results of the research allow to deepen the theoretical foundations and develop practical recommendations for improving the information support of accounting in small businesses, as well as to apply them for further research. Key words: small and medium enterprises, accounting, information, information system, financial reporting, decision making.

The development and target market selection influential strategies for Iranian SMEs: empirical study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmad Reza Jafarian-Moghaddam
Keyword(s):  
Empirical Study ◽  
Swot Analysis ◽  
Small And Medium Enterprises ◽  
Multicriteria Decision Making ◽  
Development Strategies ◽  
Target Market ◽  
International Studies ◽  
Content Type ◽  
Medium Enterprises ◽  
The Impact

Purpose The financial resources limitation, the difficult conditions for entry into the market and the lack of sufficient funds are the most important problems facing Iranian small and medium enterprises (SMEs). For these reasons, this paper aims to propose an appropriate methodology for formulating the most influential Iranian SMEs development strategies to make it possible to grow and make more income. Then, a framework is developed to precisely determine the target market for Iranian SMEs. Design/methodology/approach The paper uses strengths, weaknesses, opportunities and threats (SWOT) analysis; Pareto principle and analysis of the market conditions to propose the development strategies and uses a methodology based on multicriteria decision-making (MCDM) method to determine the target market. Findings According to the research results, it is necessary for the Iranian SMEs to follow the brand strengthening, product and market development, enhancing product quality and creating research and development units strategies focusing on the domestic market. The results obtained from the empirical study also indicated that the customer acquisition rate improved from 0.06 to 0.13 per month, and the company's income has a 64% growth in 2016 than the year 2015 through the selection of some public customers as the target market. Originality/value Very few studies have been done so far on the formulation methodology of a market entry strategy for SMEs. Studies by researchers imply that no studies have been conducted in Iran in this regard. International studies also mainly focus on the impact of some marketing activities.

scholarly journals Empirical Study on the Antecedents Predicting Organizational Innovation of the Small and Medium Enterprises in Bangladesh

2017 ◽  
Vol 8 (2) ◽  
pp. 142 ◽  
Author(s):  
Luo Fan ◽  
Md. Aftab Uddin ◽  
Anupam Kumar Das
Keyword(s):  
Transformational Leadership ◽  
Empirical Study ◽  
Organizational Innovation ◽  
Small And Medium Enterprises ◽  
Positive Deviance ◽  
Citizenship Behavior ◽  
Global Competition ◽  
Research Directions ◽  
Medium Enterprises ◽  
The Impact

In the era of global competition, innovation has become a central object to obtain a sustainable future by an organization outrunning their counterparts. Based on the questionnaires survey on Ready-made Garment (RMGs) and small and medium enterprises (SMEs) in Bangladesh, this empirical study aims at finding the impact of transformational leadership (TL), knowledge management (KM), citizenship behavior or positive deviance (PD), and intrinsic motivation (IM) on organizational innovation (OI). Stratified random sampling has been used for collecting the responses of the SMEs in Bangladesh. Data analysis shows that TL, KM, IM, and PD can predict OI significantly. Limitations, implication and further research directions have also been discussed in this article.

scholarly journals Mentoring and Organizational Performance: A Review of Effects of Mentoring on Small and Medium Enterprises

2016 ◽  
Vol 2 (2) ◽  
pp. 143-158 ◽  
Author(s):  
Muzaffar Hussain Shah ◽  
Abdul Rahim Bin Othman ◽  
Mohd Najib Bin Mansor
Keyword(s):  
Job Satisfaction ◽  
Decision Making ◽  
Organizational Performance ◽  
Business Performance ◽  
Positive Impact ◽  
Small And Medium Enterprises ◽  
High Impact ◽  
Mentoring Programs ◽  
Medium Enterprises ◽  
The Impact

Mentoring has gained substantial attention in small and medium enterprises in recent years due to its high impact on business performance. Several studies have delineated the impact of mentoring on small and medium enterprises and found mentoring is helpful for improving organizational performance and transferring information from experienced entrepreneurs to inexperienced or les experienced entrepreneurs which leads to higher productivity of organization, better job satisfaction, and retention of workers. This study reviews the literature of mentoring and the components of mentoring. Findings of the study depict that mentoring has a positive impact on business performance. Moreover, the results also implicate significant decision-making suggestions for SMEs that improved business performance can be achieved by enabling efficient mentoring programs. These programs would benefits employee as well as the organization. Mentoring programs not only increase the value of employees but also the effectiveness of the business.

When do domestic networks cause accelerated internationalization under different decision-making logic?

2020 ◽  
Vol 32 (2) ◽  
pp. 227-256 ◽  
Author(s):  
Juan M. Gil-Barragan ◽  
José A. Belso-Martínez ◽  
Francisco Mas-Verdú
Keyword(s):  
Decision Making ◽  
Resource Constraints ◽  
Institutional Environment ◽  
Small And Medium Enterprises ◽  
Qualitative Comparative Analysis ◽  
Integrative Model ◽  
Data Set ◽  
Content Type ◽  
Medium Enterprises ◽  
The Impact

Purpose Given the unresolved question about which causal conditions contribute to accelerated internationalization among small and medium enterprises (SMEs) from weak institutional environment, this paper aims to combine theoretically relevant antecedents of domestic networks relationships (weak or strong domestic ties) and decision-making logic (effectuation or causation) to explore the configurations that are the most promising for explaining accelerated internationalization. Design/methodology/approach This study uses fuzzy-set qualitative comparative analysis (fsQCA) to examine the accelerated internationalization of 33 contrarian cases of SMEs located in weak institutional environment. The data set has been collected through in-depth interviews with managers in Colombia (21 cases) and Peru (12 cases). Building on the findings, an integrative model for accelerated internationalization is presented. Findings The authors found that the combination of weak domestic ties and effectuation logic accelerated the internationalization of SMEs with fewer resource constraints. In contrast, strong domestic ties and causation behavior lead to accelerated internationalization of SMEs with greater resource constraints. They propose a model to help enrich the existing literature about the causal configurations for achieving accelerated internationalization in SMEs from weak institutional environment. Originality/value The contribution of this study is to provide empirical evidence to address three shortcomings in the literature. First, the mixed results regarding the impact of strong and weak domestic ties and decision-making logic in the accelerated internationalization of SMEs; second, the limited research on domestic networks; and third, the scarce investigation in weak institutional environment, where the emphasis on constrained resources is higher.

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