scholarly journals Application of environmental management accounting by small and medium enterprises in South Africa

2021 ◽  
Vol 12 (1) ◽  
pp. 103-111
Author(s):  
Thomas Nyahuna ◽  
Mishelle Doorasamy
Keyword(s):  
Environmental Management ◽  
Chief Executive Officers ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Chief Executive ◽  
Gauteng Province ◽  
Environmental Management Accounting ◽  
Executive Officers ◽  
Medium Enterprises ◽  
Depth Interviews

By focusing on environmental management accounting in SMEs, the study helps SME managers to effectively understand and find better ways of improving environmental management. The paper investigates environmental management accounting applications in manufacturing small and medium enterprises in Gauteng province. Small and medium enterprises were chosen based on their exclusion from the mainstream research on environmental management accounting (EMA). To achieve the main aim of the study, 24 in-depth interviews were undertaken among SMEs’ managers, accountants, chief executive officers, and owners. The study found that physical EMA is more common in SMEs than monetary EMA. 77% of SMEs’ respondents confirm using physical environmental information in their operations. Therefore, SMEs prefer EMA practices with little cost or no cost attached and practices that can effectively generate returns in the short term. In addition, the avoidance of monetary EMA is anchored on the premise of avoiding costly projects with no immediate material financial returns. Therefore, EMA is critical for SMEs to achieve sustainability.

scholarly journals Impact of Electricity Service Quality on the Performance of Manufacturing SMEs in Nigeria

2017 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Abdulrahman Muhammed ◽  
Issa Abdulraheem ◽  
Ismaila Yusuf
Keyword(s):  
Service Quality ◽  
Financial Performance ◽  
Chief Executive Officers ◽  
Small And Medium Enterprises ◽  
Chief Executive ◽  
Future Research ◽  
Simple Regression Analysis ◽  
Executive Officers ◽  
Medium Enterprises ◽  
The Impact

Purpose: The objective of this paper is to determine the impact of electricity service quality on both financial and non-financial performance of manufacturing Small and Medium Enterprises SMEs in Nigeria. Design/Methodology/Approach: Survey questionnaire was used to collect data from 201 Managers, Chief executive officers and owner managers of SMEs that are members of Manufacturers Association of Nigeria MAN. Simple regression analysis was done with the use of SPSS version 22.0. Findings: The results indicate that quality of electricity tends to account for more than 50% of the variances in the financial and non-financial performance of manufacturing SMEs in Nigeria. Implications/Originality/Value: This paper contributes to the existing literature on the empirical investigation into the use of service quality as a measure of electricity service and also emphasizes the importance of electricity to the performance of manufacturing SMEs in the developing countries. It recommends that future research may consider collecting longitudinal data to eliminate bias related to time.

Modern Retailers in Transition Economies

2011 ◽  
Vol 32 (1) ◽  
pp. 31-51 ◽  
Author(s):  
Masayoshi Maruyama ◽  
Le Viet Trung
Keyword(s):  
Chief Executive Officers ◽  
Chief Executive ◽  
Government Officials ◽  
Policy Makers ◽  
Comprehensive Picture ◽  
Executive Officers ◽  
Almost All ◽  
Retail Format ◽  
Depth Interviews ◽  
Modern Retailers

This article reports the findings of a study on modern domestic retailers in Vietnam. The authors based this study on (1) a survey of fifty-six firms that control almost all the modern retail format stores in Vietnam, (2) in-depth interviews with chief executive officers (CEOs) and government officials, and (3) store visits and observations that were carried out by the authors. The authors discuss the operation and retail renovations of local modern retailers, the structure and the background of competitors, the problems retailers face, and their prospects for future development. These findings provide a comprehensive picture of modern retailers in Vietnam and have significant implications for policy makers as well as for local and foreign retailers.

Bridging the learning divide: the role of institutional WOM in stimulating emerging countries’ SMEs internationalization

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Meqbel Aliedan
Keyword(s):  
Chief Executive Officers ◽  
Small And Medium Enterprises ◽  
Chief Executive ◽  
Emerging Countries ◽  
Experiential Knowledge ◽  
Three Dimensions ◽  
Structured Interviews ◽  
Foreign Markets ◽  
Content Type ◽  
Executive Officers

Purpose The purpose of this study is to explore the relationship between experiential knowledge of foreign markets, institutional word of mouth (WOM) and small and medium enterprises’ (SMEs’) internationalization. Specifically, it aims to provide explanations of what and how cross-border experiential knowledge can be institutionally transmitted for SMEs’ internationalization purposes via WOM. Design/methodology/approach An exploratory approach was adopted within the phenomenological/qualitative research tradition. The data collection process was conducted through 23 semi-structured interviews with founders and chief executive officers of Saudi international SMEs. Findings The study’s findings confirm that SMEs seeking productive opportunities in the international market could improve their internationalization experience if they made proper use of institutional WOM as a catalyst for inter-firm learning. This concerns SMEs from emerging countries in particular as they are usually in a bid to legitimatize their presence in foreign markets. Originality/value The triadic relationship between experiential knowledge, institutional WOM and internationalization has not been previously researched. The current study, therefore, clearly adds value to the concept of WOM from three dimensions: institutionalization, cross-borderity and SMEs’ internationalization.

scholarly journals Internal factors affecting vegetable and fruit export performance of Vietnamese firms

2019 ◽  
Vol 3 (2) ◽  
pp. 153-165
Author(s):  
Le Tan Buu ◽  
Pham Ngoc Y
Keyword(s):  
Chief Executive Officers ◽  
Quantitative Methods ◽  
Export Performance ◽  
Chief Executive ◽  
Internal Factors ◽  
Factors Affecting ◽  
Qualitative And Quantitative Methods ◽  
Executive Officers ◽  
Technology Orientation ◽  
Depth Interviews

The paper aims at defining and measuring key internal factors which impact on export performance of vegetable and fruit export firms in Ho Chi Minh City, Lam Dong, Dong Nai, Binh Duong, Vung Tau, Binh Phuoc, Tay Ninh, Long An và Tien Giang province. The study uses resource-based theory (RBV) to explain the internal factors affecting the export performance by applying qualitative and quantitative methods. The qualitative method is carried out through in-depth interviews of 10 chief executive officers, while the quantitative one is conducted through direct interviews with 228 managers of vegetable and fruit companies. Export performance are measured under the subjective perspective to collect information from firms, considering the perception or satisfaction of firms on export activities. The results show that firm's export performance is under the direct influences of four internal factors including: (1) International experience; (2) export commitment; (3) product characteristics; (4) technology orientation. The study measures export performance and internal factors affecting export performance, thereby suggesting management implications that help businesses improve export performance of Vietnamese fruit and vegetable firms.  

scholarly journals Assessment of the moderating effects of Nigerian market environment on the relationship between management success determinants and SMEs’ performance

2020 ◽  
Vol 18 (4) ◽  
pp. 388-401
Author(s):  
Olalekan Asikhia ◽  
Vannie Naidoo
Keyword(s):  
Performance Management ◽  
Chief Executive Officers ◽  
Small And Medium Enterprises ◽  
Chief Executive ◽  
Environmental Turbulence ◽  
Small Scale ◽  
Moderating Effects ◽  
Market Environment ◽  
Executive Officers ◽  
The Relationship

A reported eighty-five percentage failure rate of SMEs in Nigeria before five years of operation was ascribed to a lack of knowledge of the market environment. Hence, this study investigated the moderating effects of the Nigerian market environment on the relationship between management success determinants and SMEs’ performance to see how the environment has affected SMEs’ performance. The study employed a survey research design, the population of the study comprised chief executive officers (CEOs) of registered SMEs, and a sample size of 1,102 was used. Probability sampling methods of stratified, proportionate, and random sampling were adopted. Responses were collected through a predetermined set of questions and a self-administered questionnaire. Data were analyzed using descriptive and inferential statistics. The study found that the Nigerian market environment had moderating effects on the relationship between management success determinants and SMEs’ performance (R = 0.817, R2 adjusted = 0.664, R2 change = 0.041, and Fchange = 19.694 at ρ = 0.000), most of the Nigerian market environment’s components have significant moderating effects on all the management success determinants relationship with SMEs’ performance; management skills (β = 0.220, 0.182; ρ < 0.05), innovation (β = 0.147, 0.135; ρ < 0.05), operating system (β = 0.083, 0.061; ρ < 0.05), organizational structure (β = 0.290, 0.303; ρ < 0.05), business reporting system (β = 0.142, 0.137; ρ < 0.05), system flexibility (β = 0.110, 0.107; ρ < 0.05), environmental scanning (β = 0.091, 0.062; ρ < 0.05). Only decision-making is not statistically significant (β = 0.037, 0.004; ρ > 0.05). These imply that Nigerian SMEs’ decisions under intense environmental turbulence are mostly ineffective, and the effects of management success determinants in facilitating performance were also drastically reduced as well as firms’ system flexibility. The study has a practical value of identifying the effect of the Nigerian market environment on the relationship between management success determinants and SMEs’ performance, thus revealing the gaps in the Nigerian SMEs’ management factors. Acknowledgment(s)To Small and Medium Enterprises Development Agency of Nigeria and Small Scale Enterprises Association of Nigeria for their support in ensuring participation of their members.

PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING PADA KANTOR DINAS PEMERINTAHAAN WILAYAH JAWA TIMUR

2018 ◽  
Vol 5 (2) ◽  
pp. 117
Author(s):  
Dianne Frisko ◽  
Desi Arisandi
Keyword(s):  
Environmental Management ◽  
Public Service ◽  
Environmental Sustainability ◽  
Cost Efficiency ◽  
Management Accounting ◽  
Environmental Damage ◽  
Environmental Management Accounting ◽  
Cost Inefficiency ◽  
Government Institution ◽  
Main Material

Induztrialization edge and economic growth bring some consequences to the society, such as pollution or environmental damage. The responsibility is not only lies in business sector but also contributed by society and public sector-government institution as their daily operational produce some waste material. One ofmaterial use in such organization daily activities is paper. Unproper use of paper will impact on cost inefficiency, as well as environmental damage due to the main material of producing paper taken from forest.Government as public service organization mostly deals with paper in their daily administrative business. While the othersites it also encouraged to put priority on budget efficiency included in paper consumption. This study aims to describe in what extend government efficiency initiative align in it environmental concerned. Specifically this study will explore the use of paper as one of most daily resource in government office using environmental management accounting (EMA)framework. The results convey that notion on some regulation pertaining with budget efficiency in Indonesia has similarity with the spirit and the benefit provided in term of EMA application. By implementing EMA properly, government may get information on cost efficiency along with environmental sustainability.

EMPLOYER BRANDING OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 165-174
Author(s):  
Ambara Purusottama ◽  
Teddy Trilaksono ◽  
Ari Ardianto
Keyword(s):  
Financial Constraints ◽  
Small And Medium Enterprises ◽  
Human Resources Management ◽  
Qualitative Approach ◽  
Human Resource Managers ◽  
Employer Branding ◽  
Resources Management ◽  
Resource Managers ◽  
Medium Enterprises ◽  
Depth Interviews

This study attempts to narrow the gaps that exist in the literature about branding in the context of micro, small and medium enterprises (MSMEs). The research method used is a qualitative approach through in-depth interviews with Owners, Managing Directors, and Human Resource Managers in MSMEs. The results of this study indicate that the UMKM employer branding is still limited to intention. It can be seen from the absence of programs or activities that support employer branding programs that are felt directly by their employees. This is induced by the focus of MSME businessmen who are still on fundamental issues such as financial constraints and the absence of loyal consumers. The results of this study can be used by educators or stakeholders in Indonesian MSMEs as a reference for formulating employer branding approaches and strategies that are in line with the characteristics of MSMEs in Indonesia. Keywords: Employer branding, Human resources management, Micro, small and medium enterprises

Effect of leadership styles on organizational commitment and performance in small- and medium-sized enterprises in Iraqi Kurdistan

2020 ◽  
Vol 48 (9) ◽  
pp. 1-12
Author(s):  
Karwan Hamasalih Qadir ◽  
Mehmet Yeşiltaş
Keyword(s):  
Organizational Commitment ◽  
Organizational Performance ◽  
Leadership Styles ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Mediating Effect ◽  
Positive Effects ◽  
Iraqi Kurdistan ◽  
And Performance ◽  
Executive Officers

Since 2003 the number of small- and medium-sized enterprises (SMEs) has increased exponentially in Iraqi Kurdistan. To facilitate further growth the owners and chief executive officers of these enterprises have sought to improve their leadership skills. This study examined the effect of transactional and transformational leadership styles on organizational commitment and performance in Iraqi Kurdistan SMEs, and the mediating effect of organizational commitment in these relationships. We distributed 530 questionnaires and collected 400 valid responses (75% response rate) from 115 SME owners/chief executive officers and 285 employees. The results demonstrate there were positive effects of both types of leadership style on organizational performance. Further, the significant mediating effect of organizational commitment in both relationships shows the importance of this variable for leader effectiveness among entrepreneurs in Iraqi Kurdistan, and foreign entrepreneurs engaging in new businesses in the region.

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