scholarly journals Conceptual Model of Predictors of SMEs' Performance in the Context of Sudan

2017 ◽  
Vol 3 (2) ◽  
pp. 263-276
Author(s):  
Osman Elsheikh Abdelrahman ◽  
Zarifah Bt Abdullah ◽  
Zakaria Abas
Keyword(s):  
Conceptual Model ◽  
Management Accounting ◽  
Developed Countries ◽  
Business Environment ◽  
Extensive Literature ◽  
And Performance ◽  
The Developed Countries ◽  
Published Research ◽  
Moderating Role

Purpose: SMEs' performance in Sudan is in downturn and calls for research-based solution. To address this, this conceptual study proposes a model entailing management accounting practices (costing, budgeting, and performance measures practices) as predictors of SMEs' performance. Also, research findings on the relationship between management accounting practices and performance are inconsistent.  Given this, this study proposes a model entailing management accounting practices as determinants of SMEs' performance with moderating role of external business environment. Design/methodology/approach: This work is theorized based on extensive literature survey through which a conceptual model is developed and discussed. Inconsistent relationship between management accounting practices and performance is valuated and established via published research. Also, moderating role of external business environment is discussed and validated based on contingency theory. Findings: This paper proposes a conceptual model to serve as an answer to how Sudanese SMEs' performance can be improved through management accounting practices. Research limitations/implications: The proposed model in this work is based on survey of published research, but it can be empirically solidified further through collection and analysis of relevant data. Practical implications: The paper can help SMEs' owners/ managers and policy makers to understand how properly-adopted management accounting practices can improve SMEs' performance. Originality/value: The proposed conceptual framework is an exceptional and all-inclusive model that will expectantly improve the relevant body of literature and serve as useful guide for stakeholders on how the performances of SMEs can be boosted to enable them catch up with the SMEs' performance level of the developed countries in order to boost the economy of Sudan as a nation.

scholarly journals Ownership Structure and Financial Sustainability with Moderating Effect of Managerial Intention in Some Selected Emerging Economies. A Conceptual Review

2021 ◽  
Vol 4 (1) ◽  
pp. p78
Author(s):  
Maimako Livinus Nkuri ◽  
Ahmed Razman Abdul Latiff ◽  
Wan Fadzila Wan Yusoff
Keyword(s):  
Literature Review ◽  
Conceptual Model ◽  
Ownership Structure ◽  
Financial Sustainability ◽  
Managerial Ownership ◽  
Different Dimensions ◽  
And Performance ◽  
The Relationship ◽  
Moderating Role

Purpose The purpose of this study is to explore a model to measure the money deposit bank financial sustainability based on ownership structure and to examine the moderating role of managerial intention on managerial ownership and foreign ownership. Design/ Methodology/ Approach An elaborate literature review was conducted to identify the variables and a proposed conceptual model was conceived. Findings A conceptual model was presented after the discussion of relationship and literature review that examined ownership structure, managerial intention and financial sustainability. Originality/Value Many scholars have investigated the different dimensions of ownership structure, managerial intention and performance, however little research has been done on the integration of ownership structure and financial sustainability. Furthermore, there is also a dearth in literature that examine the moderating role of managerial intention on the relationship between ownership structure and financial sustainability.

scholarly journals Role of succession planning and management accounting towards the performance of family-owned businesses with a moderating role of networking orientation

2021 ◽  
Vol 58 (1) ◽  
pp. 5458-5472
Author(s):  
Areeba Suleman, Armanurah Muhammad, Nazlina Zakaria
Keyword(s):  
Succession Planning ◽  
Management Accounting ◽  
Good Industry ◽  
Planning And Management ◽  
The Family ◽  
And Performance ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role

The underpinning objective of this current study to test the role of succession planning (structural, cognitive, and relational ties) and management accounting practices towards the performance (financial and non-financial) of family-owned SMEs with moderating role of networking orientation. We surveyed 306 owners/managers of family-owned SMEs from the sports good industry (manufacturing units). The findings show that the impact of succession planning, structural, cognitive and relational ties towards performance is positive and significant. Furthermore, management accounting practices significantly and positively influence the performance of family-owned SMEs. Moreover, networking orientation positively significantly moderates the relationship between succession planning, management accounting and performance of family-owned SMEs. The empirical findings of the current study facilitate the family-owned SMEs and policymakers in understanding the significance of succession planning and management accounting towards the performance and also enable them to understand the role of networking orientation

scholarly journals Identifying the Entrepreneurial Success Factors and the Performance of Women-Owned Businesses in Pakistan: The Moderating Role of National Culture

SAGE Open ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 215824402091952
Author(s):  
Muhammad Shakeel ◽  
Li Yaokuang ◽  
Ali Gohar
Keyword(s):  
National Culture ◽  
Success Factors ◽  
Business Environment ◽  
Entrepreneurial Success ◽  
Business Environments ◽  
Critical Success ◽  
And Performance ◽  
The Impact ◽  
Moderating Role

Women’s entrepreneurship in Pakistan has been booming in recent years, and it has made a significant impact on social and economic expansion. However, it is notable that these businesses are smaller in size and considered less profitable when compared with men’s entrepreneurial efforts. This dilemma encourages the investigation of the success factors that contribute to the performance of women-owned businesses (WOBs) within this understudied region. Factors that may determine the success of WOB in Pakistan are divided into four broad headings: the entrepreneur’s characteristics, internal business environment, external business environments, and supportive factors. This study also explores the direct and moderating role of perceived national culture within the framework. The results demonstrate that the entrepreneur’s characteristics, external business environments, and supportive factors are positively related to the performance of WOB, while the internal business environment is of little significance. Furthermore, while perceived national culture does not influence the performance of WOB, it weakens the relationship between the entrepreneur’s characteristics and performance but strengthens the impact of supportive factors on the performance of the WOB. This study leads to a solid awareness about the critical success factors, the perceived national culture, and their association with the performances of WOB within Pakistan.

How to Assure Stable Development in Unstable Financial Environment?

2007 ◽  
pp. 4-26 ◽  
Author(s):  
M. Ershov
Keyword(s):  
Stock Market ◽  
Developed Countries ◽  
Market Liquidity ◽  
Market Mechanisms ◽  
Russian Economy ◽  
The Developed Countries ◽  
Russian Stock Market ◽  
Stable Development ◽  
Financial Environment

Growing involvement of Russian economy in international economic sphere increases the role of external risks. Financial problems which the developed countries are encountered with today result in volatility of Russian stock market, liquidity problems for banks, unstable prices. These factors in total may put longer-term prospects of economic growth in jeopardy. Monetary, foreign exchange and stock market mechanisms become the centerpiece of economic policy approaches which should provide for stable development in the shaky environment.

OBJECTIVES AND FUNCTIONS OF LOBISTRY ACTIVITY IN UKRAINE: REALITIES TODAY AND EVOLUTIONARY FORECAST

2018 ◽  
Vol 1 (12) ◽  
pp. 329-339
Author(s):  
Tikhon Sergeyevich Yarovoy
Keyword(s):  
Civil Society ◽  
Political System ◽  
Developed Countries ◽  
Public Interests ◽  
The Public ◽  
Political Events ◽  
The Developed Countries ◽  
Definition Of ◽  
Industrial Groups

The article is devoted to the research of goals and functions of lobbying activity. The author has processed the ideas of domestic and foreign scientists, proposed his own approaches to the definition of goals and functions of lobbying activities through the prism of public administration. As a result, a generalized vision of the goals and functions of lobbying activities as interrelated elements of the lobbying system was proposed, and a forecast for further evolution of the goals and functions of domestic lobbying was provided. The analysis of lobbying functions allowed us to notice the tendencies in shifting the goals of this activity. If the objectives were fully covered by functions such as mediation between citizens and the state, the information function and the function of organizing plurality of public interests, then the role of strengthening the self-organization of civil society and the function of compromise become increasingly important in the process of formation in the developed countries of civil society and the development of telecommunication technologies. Ukrainian lobbyism will not be left to the side of this process. Already, politicians of the highest level, leaders of financial and industrial groups have to act, adjust their goals (even if they are — declared), taking into account the reaction of the public. In the future, this trend will only increase. The analysis of current research and political events provides all grounds for believing that, while proper regulatory legislation is being formed in Ukraine, the goals and functions of domestic lobbying will essentially shift towards a compromise with the public. It is noted that in spite of the existence of a basic direction of action, lobbying may have several ramified goals. Guided by the goals set, lobbyism can manifest itself in various spheres of the political system of society, combining the closely intertwined interests of various actors in the lobbying process, or even — contrasting them.

Leadership and Employee Motivation: Moderating Role of Gender

2016 ◽  
Vol 5 (1) ◽  
Author(s):  
Beena Prakash
Keyword(s):  
Transformational Leadership ◽  
Employee Motivation ◽  
Business Environment ◽  
Demand Pull ◽  
Logistics Services ◽  
And Gender ◽  
The Relationship ◽  
Core Issues ◽  
Moderating Role

With the present business environment which is creating a strong demand pull for quality and efficient logistics services, core issues are being gradually removed with time but HR issues are still neglected. Motivation can be the key process of boosting the morale of employees to encourage them to willingly give their best in accomplishing assigned tasks. During growth of any sector, dimensions of leadership can have great impact on employee motivation. This research paper analyzes impact of transformational leadership on employee motivation and moderating role of gender. The result shows significant positive correlation between transformational leadership and employee motivation and gender does moderate the relationship.

Features of ILM for the 1960's

1969 ◽  
Vol 8 (I1) ◽  
pp. xi-xii
Keyword(s):  
International Law ◽  
International Organizations ◽  
Armed Conflict ◽  
Developed Countries ◽  
Military Force ◽  
International Arbitration ◽  
National Courts ◽  
The Developed Countries

The contents of ILM for the period from 1962 to 1969 reflect several significant developments: (1) the entry on the international scene of many new countries and their establishment of relations with the developed countries, particularly in the fields of commerce and trade and of investment; (2) the prevalence of armed conflict and the use of military force in the unsettled conditions resulting from the decolonization process and from continued antagonisms between the superpowers; (3) the pervasive role of international organizations, both global and regional, general and specialized; and (4) the continued predominance of national courts in the judicial consideration of questions of international law and the shift from general to specialized tribunals in the resolution of disputes by international arbitration and adjudication.

Foundations of International Aid

1960 ◽  
Vol 329 (1) ◽  
pp. 137-143
Author(s):  
Jane M. Hoey
Keyword(s):  
Well Being ◽  
International Aid ◽  
Developed Countries ◽  
The United States ◽  
Moral Foundations ◽  
Economic Progress ◽  
Political Independence ◽  
The Developed Countries ◽  
The Individual

The newly developing countries desire not only political independence but also economic progress for their people—a progress which they can see, and are now aware of, in the rest of the world. The role of the developed countries is to extend aid to the needy. Moral foundations underlie the donor's contributions, but they are more than that, they are the means for acquiring support for international aid in the donor's country. The United States must assume the leader ship among' the free nations in granting aid; she must accept this role because of her economic achievements and technologi cal advantages. Donators of such aid should take cognizance of the complementary character and interrelatedness of economic and social development. For economic development, however much it is sought, is not an end in itself, rather the aim is the well-being and happiness of the individual. Such a goal neces sitates economic aid accompanied by social aid. Social welfare can also be a vehicle to achieve peace, inasmuch as people-to- people relationships generate brotherly love—the only lasting foundation for peace.—Ed.

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