The Reasoned Action Approach to Growth Intention to Increase Small And Medium Enterprises: A Conceptual Framework

Cultural Dimensions ◽

Cultural Dimension ◽

Unified Theory ◽

Use Of Technology ◽

Hofstede’S Cultural Dimensions ◽

Hofstede's Cultural Dimensions ◽

The presented study examines e-commerce technologies a new conceptual framework of the unified theory of acceptance and use of technology among small and medium enterprises (SMEs) in developing countries.Aim. The study aims to identify factors for the implementation and acceptance of e-commerce among small and medium enterprises (SMEs) in developing countries.Tasks. The authors utilize tools of G. Hofstede’s cultural dimensions theory to describe the emotional attitude of an individual to the use of technology.Methods. This study examines various aspects of the method of the unified theory of acceptance and use of technology (UTAUT), which is implemented in many studies of behavioral intentions of individuals in the adoption of new technologies.Results. For the first time, a conceptual (predictive) model based on four moderating variables is proposed. The variables include such cultural dimension parameters as power distance index (PDI), individualism/collectivism (IDV), uncertainty avoidance (UAI), and long-term/short-term orientation (LTO). These moderators boost the effect of the basic constructs on the behavioral propensity for the use and application of technologies.Conclusions. Based on the considered conceptual framework, the authors propose a number of recommendations for the development of tools that would ensure the required level of employee engagement in the acceptance and use of e-commerce technologies among small and medium enterprises (SMEs) in developing countries. Another promising direction involves using the tools of G. Hofstede’s cultural dimensions theory to examine the specific aspects of the acceptance and use of information technology among organizations belonging to different national business cultures.

2021 The 2nd International Conference on Industrial Engineering and Industrial Management ◽

Cloud Accounting Adoption in Small and Medium Enterprises: An Integrated Conceptual Framework

10.1145/3447432.3447439 ◽

2021 ◽

Author(s):

Dalinee Sastararuji ◽

Danupol Hoonsopon ◽

Pongsakorn Pitchayadol ◽

Pimsiri Chiwamit

Keyword(s):

Conceptual Framework ◽

A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises

Global Business and Organizational Excellence ◽

10.1002/joe.21644 ◽

2015 ◽

Vol 35 (1) ◽

pp. 45-54 ◽

Cited By ~ 3

Author(s):

Abolfazl Amanollah Nejad Kalkhouran ◽

Siti Zaleha Abdul Rasid ◽

Saudah Sofian ◽

Bahareh Hossein Nezhad Nedaei

Keyword(s):

Strategic Management ◽

Conceptual Framework ◽

Management Accounting ◽

Strategic Management Accounting ◽

Proceedings of the International Conference on Information Technology & Systems (ICITS 2018) - Advances in Intelligent Systems and Computing ◽

A Conceptual Framework for the Implantation of Enterprise Applications in Small and Medium Enterprises (SMEs)

10.1007/978-3-319-73450-7_6 ◽

2018 ◽

pp. 50-61 ◽

Cited By ~ 1

Author(s):

Irving Reascos ◽

João Alvaro Carvalho

Keyword(s):

Conceptual Framework ◽

Enterprise Applications ◽

Conceptual framework for the best practices of behavior-based safety performance evaluation in small and medium enterprises (SMEs)

Istrazivanja i projektovanja za privredu ◽

10.5937/jaes17-19962 ◽

2019 ◽

Vol 17 (4) ◽

pp. 504-513 ◽

Cited By ~ 1

Author(s):

Zainudin Awang ◽

Azma Rahlin ◽

Asyraf Afthanorhan

Keyword(s):

Performance Evaluation ◽

Best Practices ◽

Conceptual Framework ◽

Safety Performance ◽

Behavior Based ◽

Complex, Intelligent and Software Intensive Systems - Lecture Notes in Networks and Systems ◽

Survival and Sustainability Strategies of Small and Medium Enterprises (SMEs) During and After Covid-19 Pandemic: A Conceptual Framework

10.1007/978-3-030-79725-6_53 ◽

2021 ◽

pp. 534-543

Author(s):

Naila Najihah ◽

Devi Permatasari ◽

Mutoharoh

Keyword(s):

Conceptual Framework ◽

Sustainability Strategies ◽

What affects the export entrepreneurship of SMEs?

Review of International Business and Strategy ◽

10.1108/ribs-06-2019-0086 ◽

2020 ◽

Vol 30 (2) ◽

pp. 265-278

Author(s):

Channappa Santhosh

Keyword(s):

Conceptual Framework ◽

Design Methodology ◽

Social Ties ◽

International Market ◽

Engineering Industry ◽

Content Type ◽

Medium Enterprises ◽

Practical Implications

Purpose The purpose of this paper is to analyse the different drivers’ and its impact on the export entrepreneurship (EE) of small and medium enterprises (SMEs). Design/methodology/approach The proposed conceptual framework has been tested through analysis of a sample of 102 internationalized (exports) SMEs of the Engineering industry in the Bangalore district, Karnataka, India. Findings Results reveal that firms with younger entrepreneurs who have industry-specific experience and different social ties are able to achieve higher performance. Practical implications Overall, results facilitate understanding of the importance of entrepreneurial capabilities to successfully formulate and strategize their international efforts to achieve better performance in the international market. Originality/value The study enhances the importance of understanding the role of different drivers on EE in the context of an emerging economy where studies are limited and largely unexplored till date.

Factors Influencing the Adoption of Facebook as a Marketing Channel among SMEs in Nigeria as a Developing Country: A Conceptual Framework

Jurnal Intelek ◽

10.24191/ji.v16i1.369 ◽

2021 ◽

Vol 16 (1) ◽

pp. 99-107

Author(s):

Idris Na'umma Abdullahi ◽

Mohd Heikal Husin ◽

Ahmad Suhaimi Baharudin

Keyword(s):

Developing Countries ◽

Conceptual Framework ◽

Marketing Channel ◽

Cost Effective ◽

Developed Countries ◽

Empirical Literature ◽

Factors Influencing ◽

Peer Review Journal ◽

This paper reviews empirical literature to develop a conceptual framework for the adoption of Facebook as a marketing channel by Small and Medium Enterprises (SMEs) in developing countries like Nigeria. Recent peer-review journal articles were reviewed to develop the conceptual framework for this study. Facebook provides SMEs with a cost-effective strategy for marketing their products and services to both local and international customers. However, SMEs in developing countries like Nigeria are slow in the adoption of Facebook. A literature review has revealed a lack of research on the adoption of Facebook by SMEs from the context of developing countries like Nigeria. Most of the existing studies on Facebook adoption were conducted in developed countries. Findings from such studies cannot be directly applied to SMEs in developing countries because they face different challenges. The paper proposes a conceptual framework based on the Technology-Organization-Environment (TOE) framework that can be empirically tested by a future researcher to determine factors influencing the intention of small and medium enterprises operating in the context of developing countries to adopt Facebook as a marketing channel to enhance their competitive advantage in the modern market. Findings from this study would be beneficial to decision-makers in Nigerian SMEs and Nigerian government agencies with responsibility for strengthening SMEs' activities in the country. It will also encourage and guide SMEs to adopt Facebook as their marketing channel.

EFFECTIVENESS OF TAXPAYER EDUCATION ON TAX COMPLIANCE FOR SMALL AND MEDIUM ENTERPRISES IN KENYA: A STUDY OF SELECTED BUSINESS ENTERPRISES IN KITENGELA TOWN IN KAJIADO COUNTY

International Journal of Management & Entrepreneurship Research ◽

10.51594/ijmer.v1i3.16 ◽

2020 ◽

Vol 1 (3) ◽

pp. 114-123

Author(s):

Robin Marita Aondo

Keyword(s):

Reasoned Action ◽

Pearson Correlation ◽

Tax Compliance ◽

Target Population ◽

Fiscal Year ◽

Tax Rates ◽

Inferential Statistics ◽

Compliance Cost ◽

This research paper aim was to establish the effectiveness of taxpayer education on tax compliance for SMEs in Kitengela town. There are reasons why KRA never met its revenue targets and the revenue collected has never surpassed the target set aside by the commission. The non-compliance of tax by SMEs can be attributed to the tax gap that is available in every fiscal year. KRA conducts taxpayer education to all registered SMEs in an effort to improve the existing level of tax compliance. The only way KRA will meet their target revenue is when they include all SMEs in the generation of the revenue. The study was anchored on Theory of Reasoned Action and Fisher Tax Compliance Model while the study variables were PAYE form of tax, tax rates, tax compliance cost, tax penalties and fines. The target population of the study were 1400 SMEs with a sample that was random stratified chosen of 140 SMEs. The data was analyzed using descriptive statistics, inferential statistics and SSPS version 24.0. The inferential statistics was employed to establish the relations that exist between the study variables. Pearson correlation matrix was used for predicting and describing the variables in terms of directions and magnitude while regression analysis was conducted at a level of 5%. The data analysis tools will be SSPS and the use of inferential statistics. The study established that the effectiveness of taxpayer education on tax compliance and all the predictors as shown by beta coefficients: PAYE (? = 0.542); tax rates (? = 0.482) and tax penalties and fines (? = 0.632). However, the study established there is a positive but statistically insignificant relationship (? =0.06, p= 0.671>0.05) between tax compliance cost and tax payer education. The study concluded that tax rates, PAYE, tax penalties and fines contribute greatly to tax compliance and finally tax compliance cost have the most significant influence on tax compliance. The study recommends that KRA should have an office in every county that will address tax issues at county level and the services to be offered should include tax penalties, filing of tax returns, tax computation and tax differentiation.