A comparison of interfirm relational capabilities in internationalising small-business enterprises (SBEs) and large firms in a developing country

Author(s):  
Margaret Jekanyika Matanda ◽  
Nelson Oly Ndubisi
2019 ◽  
Vol 61 (1) ◽  
pp. 24-44
Author(s):  
Night Sadress ◽  
Juma Bananuka ◽  
Laura Orobia ◽  
Julius Opiso

PurposeThe purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises (SBEs) in a developing country in a single study.Design/methodology/approachThis study is cross-sectional and correlational. Data were collected through a questionnaire survey of 214 owner-managed SBEs in Uganda through their managers. Data were analysed using Statistical Package for Social Sciences.FindingsAttitude towards electronic tax system, adoption of electronic tax system and isomorphic forces significantly contribute to tax compliance to the extent of 57.4 per cent. Isomorphic forces have a high predictive power of tax compliance as compared with attitude towards electronic tax system. Further, coercive, normative and mimetic isomorphism as constructs of isomorphic forces are significantly associated with tax compliance.Research limitations/implicationsGiven that this study was cross-sectional, monitoring changes in behaviour over time was not possible. The results are useful for policy makers and taxpayers in developing countries. These results can also be generalized to other developing countries especially those in Africa and other continents dominated by developing countries.Originality/valueTo the researchers’ knowledge, this is the first study to examine the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of SBEs in a developing country in a single study on the African scene.


2017 ◽  
Vol 31 (2) ◽  
pp. 151-155
Author(s):  
I. V. Trushchenko

In article the author has considered a role and value of outsourcing for small business enterprises. Small business, as well as other enterprises, can have several kinds of activity that complicates conducting accounting and demands more qualified specialists. Application of services of outsourcing will allow to concentrate on increase in efficiency of primary activities and in general on the organization.


2021 ◽  
Vol 3 (2) ◽  
pp. 193-203
Author(s):  
Rocky Mani Shakya ◽  
Niranjan Devkota ◽  
Udaya Raj Paudel ◽  
Seeprata Parajuli

 Background: Work-life balance (WLB) can be considered as the systematic management of three important components like work-life conflict, work-life interference and work-life convergence. Objective: This study tries to examine the work-life balance of the working fathers involved in small business enterprises in Kathmandu valley. Method: Both descriptive and inferential analysis is used in the study which showed various results. The study adopted the descriptive approach. Respondents were sampled from working fathers in small business enterprises in Kathmandu valley. Non probability sampling technique was used to select 405 respondents. The questionnaire was used for data collection. Descriptive as well as inferential statistics were used for data analysis. Result: The study found that age, education level, business trainings and income level has positive significant relationship with work-life balance. The finding of this study shows that satisfaction and motivation towards working fathers is important factors for balancing the work-life and family life.  Conclusion and Recommendation: The paper recommends that there should be inclusive climate in the workplace and policies supporting work-life balance should be forwarded.


1977 ◽  
Vol 1 (4) ◽  
pp. 13-19 ◽  
Author(s):  
Lee E. Preston

Detailed study of a sample of more than 200 originally-small firms in a single major industrial area, plus an examination of new business successes as identified by Fortune, reveals five major types of small enterprises, only a minority of which can be described as successful “post-industrial” activities based on new areas of knowledge and new sources of demand. By far the overwhelming portion of the firms studied were found to be operating within traditional “small business industries”, in highly specialized activities with very small total demand, and in satellite roles to major industries or large firms.


2017 ◽  
Vol 22 ◽  
pp. 41-52
Author(s):  
Liudmyla Solianyk

Causes were systematized and groups of factors influencing the efficiency of functioning and developing of small business enterprises were related. A mechanism of stabilization of economic growth for small business has been suggested which includes mechanisms of government and non-government support as well as an internal mechanism of managing small business entities and provides the interaction of all the elements of the system.


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