scholarly journals Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing

2021 ◽  
Vol 5 (2) ◽  
pp. 78-95
Author(s):  
Abdul Khaliq ◽  
Anum Umair ◽  
Roman Khan ◽  
Samia Iqbal ◽  
Ansar Abbass
Keyword(s):  
Decision Making ◽  
Cloud Computing ◽  
Management Accounting ◽  
Accounting Information ◽  
Modern Technology ◽  
Business Environments ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Relationship

With the changing paradigm of the world and highly competitive business environments, organizations are encountered different challenges. This paper investigates the relationship between management accounting information (MAI) and decision-making and the role of cloud computing among small-medium enterprises (SMEs) in Pakistan. In particular, the focus of this paper is on the influence of MAI on decision-making. Cloud computing is a modern technology to strengthen relationships. A quantitative research design that involves printed questionnaires was used to analyze the relationships of the variables. The survey was conducted on 384 Pakistani small and medium-sized enterprises of various sectors. The study obtained 105 useable responses. Data were analyzed using Smart PLS 3.0 (Partial Least Square) to test the researcher’s hypotheses. The study found MAI to be positively related to Pakistani SMEs’ decision-making. The findings also exposed all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, to be positively related to decision-making. Additionally, the findings indicated that, as modern technology, cloud computing strengthens the relationship between MAI and decision-making. This paper contributes by helping organizations realize the importance of MAI in decision-making and how they could relate a selection of information characteristics in terms of their business environments. Moreover, it enhances the understanding of SMEs on the function of cloud computing to get better decision-making in the light of the competition in SMEs. Pakistani industry is running successfully, and small-medium enterprises have a wide gap. Small and Medium Enterprises are going successful in Pakistan, and investor can ease to decide after receiving research directions.

scholarly journals Usefulness of Management Accounting Information in Decision Making Among SMEs: The Moderating Role of Cloud Computing

2021 ◽  
Vol 16 (1) ◽  
pp. 59-92
Author(s):  
Ruhanita Maelah ◽  
◽  
Mohammed Fadhil Farhan Al Lami ◽  
Gheyath Ghassan ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Cloud Computing ◽  
Quantitative Research ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Partial Least Square ◽  
Least Square ◽  
The Relationship

Small and medium sized enterprises (SMEs) are the biggest contributors to the Malaysian economy with more than a third of total gross domestic product (GDP) delivered by these industries. In a competitive business environment, SMEs need to utilize information and technology in making decisions. This study aimed to see the relationship between management accounting information (MAI), decision-making, and cloud computing among SMEs in Malaysia. A quantitative research design utilizing survey questionnaires were used to collect the data. The survey was conducted on 384 Malaysian small and medium-sized enterprises in various sectors. The study obtained 105 useable responses which were analysed using Smart PLS 3.0 (Partial Least Square). The study found all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, positively related to decision-making. The findings also indicated that cloud computing moderated the relationship between MAI and decision-making. The results provided evidence for organizations to realize the importance of MAI, and strategize how to relate to information characteristics in decision-making. Moreover, it enhances the understanding of SMEs on the role of cloud computing, in light of competitive business environments. Future studies have the opportunity to expand the scope to include samples from other geograpical areas and enhance data collection through case studies and interviews to understand the issue in-depth. Keywords: management accounting information (MAI), cloud computing, decision-making, SMEs

scholarly journals MANAGEMENT ACCOUNTING INFORMATION USEFULNESS AND CLOUD COMPUTING QUALITIES AMONG SMALL MEDIUM ENTERPRISES

2020 ◽  
Author(s):  
Ruhanita Maelah ◽  
Mohammed Fadhil Farhan Al Lami ◽  
Gheyath Ghassan
Keyword(s):  
Cloud Computing ◽  
Information And Communication Technologies ◽  
Management Accounting ◽  
New Technology ◽  
Accounting Information ◽  
Security And Privacy ◽  
Business Operations ◽  
Information And Communication ◽  
Small Medium Enterprises ◽  
Medium Enterprises

Small-to-medium enterprises (SMEs) stand to benefit and become competitive by utilizing information and communication technologies. Despite constraints faced by SMEs in adopting management accounting practices, it is imperative that management accounting information (MAI) be utilized to attain effective and efficient business operations. SMEs can benefit from cloud computing through the reduction of operating costs related to new technology adoption. In acknowledging the significance of cloud computing and MAI, this study examined the extent of MAI usefulness and qualities of cloud computing among Malaysian SMEs. Through self-administered questionnaires, a total of 105 respondents’ feedback was analyzed. The usefulness of MAI is a result of the availability and importance of each dimension’s items (timeliness, aggregation, scope, and integration). The findings also showed that the qualities of cloud computing (agility, assurance, accountability, financial, security and privacy, performance, and usability) can be considered as important; thus indicating the extent of technology utilization among SMEs.     Keywords: Management accounting information, cloud computing, small-to-medium enterprises.

Effects of cloud computing assimilation on supply chain financing risks of SMEs

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Qiang Lu ◽  
Jinliang Chen ◽  
Hua Song ◽  
Xiangyu Zhou
Keyword(s):  
Cloud Computing ◽  
Supply Chain ◽  
Small And Medium Enterprises ◽  
Supply Chain Integration ◽  
Content Type ◽  
Supply Chain Financing ◽  
Medium Enterprises ◽  
The Relationship ◽  
Moderating Role

Purpose The purpose of this study is to examine how cloud computing assimilation reduces supply chain financing (SCF) risks of small and medium enterprises (SMEs). This study also investigated the mediating roles of internal and external supply chain integration between cloud computing assimilation and the SCF risks of SMEs, as well as the moderating role of environmental competitiveness. Design/methodology/approach Data was collected from surveys of SMEs located in China. Multiple regression analysis was used to validate the proposed theoretical model and research hypotheses. Findings The findings show that cloud computing assimilation could reduce the SCF risks of SMEs directly. The results also indicate that both internal and external supply chain integration mediate the relationship between cloud computing assimilation and SCF risks. Furthermore, environmental competitiveness inhibits the effects of cloud computing assimilation on SCF risks. Originality/value To our best knowledge, this is the preliminary study to explore the role of cloud computing assimilation in reducing the SCF risks of SMEs. Also, this study attempted to investigate the process by which cloud computing assimilation affects the SCF risks of SMEs.

Family Business in the Middle East: An Eexploratory Study of Retail Management in Kuwait and Lebanon

2006 ◽  
Vol 19 (1) ◽  
pp. 29-48 ◽  
Author(s):  
Dianne H. B. Welsh ◽  
Peter Raven
Keyword(s):  
Middle East ◽  
Customer Service ◽  
Family Business ◽  
Employee Perceptions ◽  
The Family ◽  
The World ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Relationship

The Middle East is a growing, lucrative marketplace that has recently captured the interest of the world for political as well as economic reasons due to the War in Iraq, which began in 2003. This exploratory study examines the relationship between retail small/medium enterprises (SMEs) that are family business owned, organizational commitment, and management and employee perceptions of customer service on a number of dimensions. The results suggest that managers and employees of family-owned businesses in the Middle East behave in ways similar to those in Western countries; however, there are differences, probably related to cultural characteristics. The Middle East is a richly diverse region, a myriad of unique cultures. As the market becomes more sophisticated, the importance of service quality increases. Global retailers can benefit from this study by better understanding the managers and employees in the region and the pivotal role of the family on business. Implications for practice are discussed.

scholarly journals DO MICRO SMALL MEDIUM ENTERPRISES (MSMES) NEED MODERN MANAGEMENT ACCOUNTING TECHNIQUES? AN INDONESIAN PERSPECTIVE

2020 ◽  
Vol 35 (1) ◽  
Author(s):  
Amanda Acintya
Keyword(s):  
Business Performance ◽  
Management Accounting ◽  
Statistical Technique ◽  
Practical Implementation ◽  
Perceived Importance ◽  
The Difference ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises

Introduction: Management accounting practices (MAPs) have long been recognized as a subject of interest with regards to business performance, including for Micro Small Medium Enterprises (MSMEs). Despite the significant role of this sector in emerging countries, there is a dearth of research into the practical implementation of MAPs. Background Problems: The purpose of this paper is to gain a general understanding of whether modern and traditional MAPs, in the MSMEs’ context, are on an equal footing in terms of usage and perceived importance. We adopt the management accounting (MA) evolution model to structure this research. Novelty: This study contributes by tracing the adoption of MAPs as an indicator of the MSMEs’ need for MA information. Within an academic and regulatory framework, this study is believed to provide an important contribution for academicians, practitioners and the government. Research Methods: We conducted an attended survey of 34 MSMEs around Yogyakarta and used the simple yet meaningful statistical technique of descriptive analytics. Findings/Results: The findings indicate that traditional MAPs (the ones in IFAC stages 1 and 2) were found to be marginally better implemented than the modern MAPs (IFAC stages 3 and 4). We compute the difference of two proxies: extent of implementation (EI) and perceived importance (PI) as an indicator of the gap in their operationalization. We found that as the IFAC stage moves along to the modern MAPs spectrum, the average difference between EI-PI also moves up accordingly. Conclusion: Hence, despite the better implementation of traditional MAPs among the MSMEs, it does not eliminate the opportunity for the increasing usage of modern MAPs in the future. 

The Moderating Role of Financial Accessibility in Relationship between Resource Competence, Entrepreneurial Leadership, Good Governance and Performance of Micro Small Medium Enterprises in Batam, Indonesia

2022 ◽  
Vol 19 ◽  
pp. 86-93
Author(s):  
Mahdani Ibrahim ◽  
Jumadil Saputra ◽  
Muhammad Adam ◽  
Mukhlis Yunus
Keyword(s):  
Business Performance ◽  
Good Governance ◽  
Partial Least Square ◽  
Entrepreneurial Leadership ◽  
And Performance ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Relationship ◽  
Moderating Role

The purpose of this study is to determine the relationship of resource competence, entrepreneurial leadership and good governance towards business performance and examine the moderating role of financial accessibility to the business performance of Micro Small Medium Enterprises (MSMEs). This quantitative research involved 155 professional business women community (MSMEs), Batam, Riau, Indonesia. The data collected through a survey questionnaire with a non-probability sampling technique. The data analysed by using the structural equation modelling – partial least square (SEM-PLS). This study showed that resource competence, entrepreneurial leadership, and good governance have a significant positive relationship with Micro Small Medium Enterprises (MSMEs). Also, financial accessibility moderates the relationship between entrepreneurial leadership and performance. In conclusion, this study has successfully identified the determinant factors that affect the business performance and moderating role of financial accessibility on business performance for Micro Small Medium Enterprises (MSMEs).

scholarly journals Incorporating Social Networks in Business Relationships of Retail SMEs for Better Business Performance

2018 ◽  
Vol 7 (4.38) ◽  
pp. 1305
Author(s):  
Nor Asmahani Ibrahim ◽  
Rosmimah Mohd Roslin
Keyword(s):  
Social Networks ◽  
Business Performance ◽  
Business Relationships ◽  
Short Period ◽  
Asian Context ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Retail Format ◽  
The Relationship

The presence of hypermarkets with modern retail format has impacted the performance of retail small medium-enterprises (SMEs) in Malaysia. The challenges of remaining competitive and the ability to sustain the business have pushed many retail SMEs to cease operations within a short period after commencement. Despite these challenges, retail SMEs can still attain competitive advantage through the strategies of strengthening and maintaining business relationships with their social networks. This study postulates that fostering social networks, specifically on the notion of homophily or similarities among social network members, is able to lure valuable resources needed by retail SMEs in achieving superior business performance. Unfortunately, only few studies have focused on social networks from within the Asian context and many tend to overlook the importance of social networks specifically in retailing. This study also suggests the relationship between value and status similarities of retail SMEs and their ability to coordinate efforts in horizontal relationships. Therefore, this study extends the discussion on the role of social networks towards better business performance of retail SMEs in Malaysia by conceptualizing a framework indicating the importance of value and status homophily on coordination of activities leading to business performance of retail SMEs.      

scholarly journals MEDIATING ROLE OF ACCESS TO FINANCE ON THE RELATIONSHIP BETWEEN STRATEGIC ORIENTATION ATTRIBUTES AND SMEs PERFORMANCE IN NIGERIA

2017 ◽  
Vol 17 (3) ◽  
Author(s):  
Murtala Aminu Ibrahim ◽  
Mohd Noor Mohd Shariff
Keyword(s):  
Firm Performance ◽  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Modern Technology ◽  
Strategic Orientation ◽  
Access To Finance ◽  
Mediating Role ◽  
Medium Enterprises ◽  
The Relationship

In spite of recognized significant contribution of SMEs to nations’ economy, Nigerian SMEsperformance is below expectation. This is because SMEs in Nigeria today faces severe limitationsin financing, management skill, marketing, modern technology and technical expertise. Theobjective of this study is to investigate the mediating role of access to finance on the positiverelationship between entrepreneurial orientation (EO), market orientation (MO), learningorientation (LO), technology orientation (TO) and SMEs performance in Nigeria. A sample sizeof 522 SMEs operating in Kano, Kaduna and Sokoto states of Nigeria were selected usingstratified simple random sampling techniques. Partial Least Squares-Structural EquationModelling was used to analyze the data. Hence, the data analysis was conducted using SmartPLS3.0. The results of path analysis indicate that access to finance mediates the positive relationshipbetween MO, LO, TO and the performance of small and medium enterprises in Nigeria. This isan important additional explanation for the existence of the relationship between these strategicorientations and firm performance. The results further suggest that SMEs need to use theirstrategic activities to improve their ability to obtain finances in order to perform well. Finally,recommendations for further research are also discussed.Keywords: SMEs; Strategic Orientation; Nigeria; Access to Finance; Firm Performance.

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