scholarly journals Study The Link Between Accounting and Taxation Practice in Vietnam

2021 ◽  
Vol 1 (1) ◽  
pp. 12-24
Author(s):  
Anh Tuan Nguyen ◽  
Tung Dao Nguyen ◽  
Hien Thu Nguyen
Keyword(s):  
Research Policy ◽  
Small And Medium Enterprises ◽  
Policy Makers ◽  
Research Results ◽  
Survey Results ◽  
Accounting Rules ◽  
Medium Enterprises ◽  
The Relationship ◽  
Large Enterprises

The objective of the study is to analyze and evaluate the link between accounting and taxation through the synthesis of domestic and foreign studies, combined with analysis of specific regulations in Vietnam. The study identifies 11 contents that have an interference between accounting and tax to conduct surveys in enterprises. After analyzing and explaining the survey results, the researcher decides to choose 06 representative contents in choosing the rules according to the level (low, medium, high) to conduct the analysis. The research results show that the tendency to choose to use accounting rules higher than tax rules and the link between accounting and taxation in Vietnam is moving to become more independent. At the same time, large enterprises will prefer the use of accounting rules over tax rules and vice versa for small and medium enterprises. Through the results of this research, policy makers can identify the position of the link between accounting and taxation, and then make decisions to adjust the relationship between accounting and taxation appropriately with the integration and development of Vietnam's economy.

scholarly journals Acquiring International Knowledge and Experience: Internationalization of Small and Medium Enterprises (SMEs)

2011 ◽  
Author(s):  
Shankar CHELLIAH ◽  
Mohamed Zain Sulaiman
Keyword(s):  
Firm Size ◽  
Small And Medium Enterprises ◽  
Northern Region ◽  
Policy Makers ◽  
Firm Internationalization ◽  
International Knowledge ◽  
Medium Enterprises ◽  
Relationship Of ◽  
The Relationship ◽  
Different Levels

Purpose – This paper intends to understand the importance of acquiring international knowledge and experience and its relationship in the internationalization of Small and Medium Enterprises (SMEs) in the Malaysian context. Within this scope, this study sets out to further the discussion by comparing the global orientation of SMEs in Malaysia with their different levels of firm size. In a nutshell, the study further understands the moderating effect of firm size between the relationship of international knowledge and experience, and internationalization of SMEs.   Design/Methodology/Approach – The study is based on literature review in the areas of SMEs internationalization, international knowledge and experience, and the firm size. The data was collected using a survey instrument among 300 internationalized enterprises located in the northern region of Malaysia.   Findings – The results suggest that those firms that acquire international knowledge and experience have no significant relationship with firm internationalization. However, when firm size is used as a moderating factor, acquiring international knowledge and experience shows some importance for internationalization of firms. Interestingly, international knowledge and experience are important for relatively smaller firms. In other words, firm size is significant when relatively smaller SMEs acquire international knowledge and experience. It poses some implications for managers and policy makers.   Originality/Value – This study explores the use of the index of internationalization to measure the internationalization of SMEs in Malaysia.   Keywords: International knowledge and experience, index of internationalization, firm size.

scholarly journals Examining the Effect of Cultural Intelligence on the Internationalization of Swiss Small and Medium Enterprises

2018 ◽  
Vol 11 (6) ◽  
pp. 89
Author(s):  
Hadia Fakhreldin
Keyword(s):  
Data Analysis ◽  
Cultural Intelligence ◽  
Small And Medium Enterprises ◽  
Access To Information ◽  
Internationalization Process ◽  
Foreign Markets ◽  
Policy Makers ◽  
Medium Enterprises ◽  
The Relationship

The study examines the relationship between cultural intelligence (CI) and the internationalization of Swiss Small and Medium Enterprises (SMEs). It also evaluates the role of internationalization motivators within that relationship. A self-administered survey was sent (by email) to the managers of 640 Swiss SMEs, identified from the Swiss SME database (Switzerland Global Enterprises-ge.com). The data analysis confirms that the internationalization process and the intention to internationalize depend to a large extent on the cultural intelligence of these managers. The analysis also identified access to information on foreign markets as the main motivator that affects this relationship. The study proposes solutions and recommendations to stakeholders and policy makers to enhance and support SME internationalization through developing specific individual and organizational aspects, mainly the cultural competencies of managers and more access to detailed information on foreign markets and their differing environments.

scholarly journals Working capital level influence on SME profitability

2016 ◽  
Vol 23 (1) ◽  
pp. 44-63 ◽  
Author(s):  
Godfred Adjapong Afrifa ◽  
Kesseven Padachi
Keyword(s):  
Small And Medium Enterprises ◽  
Working Capital ◽  
Policy Makers ◽  
Content Type ◽  
Cash Conversion Cycle ◽  
Panel Data Regression ◽  
Data Regression ◽  
Firm Profitability ◽  
Medium Enterprises ◽  
The Relationship

Purpose – The purpose of this paper is to report the results of an investigation of the relationship between working capital level, measured by the cash conversion cycle (CCC) and profitability of small and medium enterprises (SMEs). Design/methodology/approach – The paper employs panel data regression analysis on a sample of 160 Alternative Investment Market (AIM)-listed SMEs for the period from 2005 to 2010. Findings – The empirical results show that there is a concave relationship between working capital level and firm profitability and that there is an optimal working capital level at which firms’ profitability is maximised. Furthermore, an examination as to whether or not deviations from the optimal working capital level reduce firm profitability indicate that deviations above or below the optimum decrease profitability. Research limitations/implications – The sample is limited to AIM-listed SMEs, and therefore the findings cannot be generalised to all firms. Practical implications – Overall, the evidence suggests that firms should strive and attain the optimal working capital level in order to maximise their profitability. Originality/value – The results are of importance to both SMEs and policy makers providing insight into the nature of CCC and its relationship to SMEs profitability.

Structural Modeling of Institute of Entrepreneurship in Russia

2019 ◽  
pp. 34-48
Author(s):  
Svetlana L. Sazanova
Keyword(s):  
Global Economy ◽  
Structural Model ◽  
Institutional Environment ◽  
Small And Medium Enterprises ◽  
Structural Modeling ◽  
Entrepreneurial Activity ◽  
Pattern Modeling ◽  
Medium Enterprises ◽  
The Impact ◽  
The Relationship

Entrepreneurship plays an important role in the modern global economy; the share of products of small and medium enterprises in the gross product and exports not only of the developed but also of developing countries is growing. Innovation processes cover all sectors of the economy, and more and more people are involved in entrepreneurial activity, which contributes to the penetration of entrepreneurial thinking and business values in all areas of the socioeconomic life of society. The Institute of Entrepreneurship plays an increasingly prominent role in the institutional environment of socio-economic systems. This actualizes the problem of studying the relationship of the institution of entrepreneurship with the institutions of law, culture, management. This requires a methodology that allows you to explore the impact on the institute of entrepreneurship not only economic, but also non-economic factors. The methodology of the “old” institutionalism possesses such a tool, it is structural modeling (pattern modeling), which allows to explore the diversity of interrelationships of the institution of entrepreneurship with other components of the institutional and economic environment. The article explored the features of the development of the institution of entrepreneurship in Russia, established the relationship between the institution of entrepreneurship, values, motives and incentives for entrepreneurial activity, built a structural model of the institution of entrepreneurship based on the methodology of the old institutionalism (pattern modeling). The structural model of the institution of entrepreneurship reveals the relationship between the institution of entrepreneurship, the values of entrepreneurial activity, its motives and incentives; as well as the relationship between the institution of entrepreneurship with the institutions of governance, cultural and religious institutions, legal institutions and society.

THE ACCESS TO GOVERNMENT FINANCIAL SUPPORT THROUGH LEGAL CHANNELS OF SMALL AND MEDIUM ENTERPRISES IN FOUR ASIA PACIFIC COUNTRIES

2020 ◽  
Vol 9 (2) ◽  
pp. 298
Author(s):  
Muhamad Marwan
Keyword(s):  
Financial Support ◽  
Small And Medium Enterprises ◽  
Mediation Effect ◽  
Asia Pacific ◽  
Survey Questionnaire ◽  
Access To Finance ◽  
Medium Enterprises ◽  
The Impact ◽  
The Relationship

The aim of this study is to determine the impact of networking on SME’s ability to access government financial support through legal channels in Asia Pacific. This study is quantitative in nature in which the data has been gathered from 281 employees and managers working in SMEs through survey questionnaire. The SEM technique was utilised for the purpose of analysing and testing the mediation effect. The study found that there is a partial mediation of government financial support through legal channels among the relationship between networking with officers and access to finance. This study is restricted to the SMEs operating in the region of Asia Pacific.

The Impact of Financial Literacy on Financial Preparedness for Retirement in the Small and Medium Enterprises Sector in Uganda

2020 ◽  
Vol 9 (3) ◽  
pp. 26-41
Author(s):  
Colin Agabalinda ◽  
Alain Vilard Ndi Isoh
Keyword(s):  
Financial Literacy ◽  
Small And Medium Enterprises ◽  
Group Analysis ◽  
Moderating Effect ◽  
Primary Data ◽  
Retirement Preparedness ◽  
Medium Enterprises ◽  
The Impact ◽  
The Relationship ◽  
Effect Of Age

The study investigated the direct effects of financial literacy (knowledge, skills, and attitudes) on financial preparedness for retirement and the moderating effect of age among the small and medium enterprises in Uganda. Primary data was collected from a sample of n = 380 selected from the SME workforce. Descriptive analysis was run on SPSS, while validity and reliability of the measurement items yielded satisfactory composite reliability scores and average variance explained (AVE) scores for all items. Structural equation modelling (SEM) was used to test the hypotheses and multi-group analysis conducted to test for the moderating effect of age on the relationship between financial literacy and retirement preparedness. The results revealed that knowledge and skills were significant predictors of retirement preparedness. However, ‘attitude' was not a significant predictor, and age had no moderating effect on the relationship between the study variables. These findings present practical implications for policymakers and financial educators in a developing country context.

scholarly journals What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy

2021 ◽  
Vol 13 (2) ◽  
pp. 952 ◽  
Author(s):  
Zengming Zou ◽  
Yu Liu ◽  
Naveed Ahmad ◽  
Muhammad Safdar Sial ◽  
Alina Badulescu ◽  
...  
Keyword(s):  
Emerging Economies ◽  
Developing Economies ◽  
Small And Medium Enterprises ◽  
Customer Behavior ◽  
Policy Makers ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Medium Enterprises ◽  
Corporate Social ◽  
Depth Interviews

The topic of corporate social responsibility (henceforth referred to as CSR) has been a central topic during the last decade, but the majority of the existing literature discusses CSR relationship with large organizations. Whereas, its contribution in small and medium enterprises (henceforth referred to as SME) sector has received little attention. There have been some studies that focused on CSR activities in SME sector quantitatively in the context of developing economies like Pakistan, but the fact is, to date, SME sector of Pakistan is not participating actively in CSR-related activities due to some constraints. The present study is a pioneer attempt, to explore CSR barriers that restrict SME sector of Pakistan from practicing CSR initiatives. For this reason, the present study explores these barriers qualitatively in order to gain in-depth knowledge of different CSR barriers. In doing so, we conducted semi-structured in-depth interviews from 9 SMEs in Lahore city of Pakistan. We performed thematic analysis, which produced five relevant themes of CSR barriers, including: Lack of resources, lack of regulations, lack of top management commitment, lack of CSR knowledge, and passive customer behavior. Our analysis further showed that lack of resources is the most related barrier that hinder SMEs to be engaged in CSR activities. This paper contributes to CSR literature in emerging economies’ context. Through an increased awareness of barriers, policy makers and practitioners may take necessary steps to improve CSR practices in SMEs.

scholarly journals Open Innovation with Relational Capital, Technological Innovation Capital, and International Performance in SMEs

2021 ◽  
Vol 13 (6) ◽  
pp. 3418
Author(s):  
Dongwoo Ryu ◽  
Kwang Ho Baek ◽  
Junghyun Yoon
Keyword(s):  
Technological Innovation ◽  
Open Innovation ◽  
Small And Medium Enterprises ◽  
Hierarchical Regression ◽  
Relational Capital ◽  
Innovation Capability ◽  
Perspective View ◽  
International Performance ◽  
Medium Enterprises ◽  
The Relationship

The importance of international markets is constantly emphasized for small and medium enterprises(SMEs). In previous studies, technological innovation capabilities were emphasized as a factor that enables SMEs to compete in the international market. To this end, SMEs need to cooperate with external partners to strengthen their technological innovation capabilities to thus improve their international performance. With the perspective view of open innovation, this research explores the effects of relational capital and technological innovation capability on international performance, with a particular focus on the moderating effect of alliance proactiveness. Building on previous literature regarding internationalization, technological innovation, and alliance proactiveness, research hypotheses were developed and tested using data collected from 175 SMEs. A hierarchical regression analysis was applied. The analysis showed that, first, relational capital had a significant effect on the technological innovation capability. Second, technological innovation capability has a significant influence on the international performance. Third, technological innovation capability mediated the relationship between relational capital and international performance. Finally, alliance proactiveness was found to moderate the relationship between technological innovation capability and international performance. The key research findings imply that relational capital and alliance proactiveness are the key factors of international performance, as they improved the development of the technological innovation capability.

The procurement process in the Virtual Vertical Enterprise scenario: the point of view of Large Enterprises

1999 ◽  
Vol 18 (3-4) ◽  
pp. 187-191
Author(s):  
Roberto Santoro
Keyword(s):  
Supply Chains ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Small And Medium Enterprises ◽  
Point Of View ◽  
Delivery Time ◽  
Procurement Process ◽  
Information And Communication ◽  
Medium Enterprises ◽  
Large Enterprises

The extraordinary development of the Information and Communication Technology (ICT) allows for innovative relationships among enterprises, organised in extended networks and regardless of their location. In this scenario, Large Enterprises can re-organise their traditional supply chains (generally formed by Small and Medium Enterprises) according to VIrtual Vertical Enterprise concepts and methodology, in order to obtain: (1) better control of subcontractors activities; (2) cost and delivery time reduction; (3) decrease of subcontractors number.

scholarly journals Promoting Clusters and Networks for Small and Medium Enterprises to Economic Development in the Globalization Era

SAGE Open ◽  
2017 ◽  
Vol 7 (1) ◽  
pp. 215824401769715 ◽  
Author(s):  
Sara Foghani ◽  
Batiah Mahadi ◽  
Rosmini Omar
Keyword(s):  
Developing Countries ◽  
Small And Medium Enterprises ◽  
Empirical Studies ◽  
Developed Countries ◽  
Policy Makers ◽  
Ongoing Research ◽  
Global Challenges ◽  
Medium Enterprises ◽  
Global Arena ◽  
Asian Developing Countries

This research attempts to explore the importance of cluster-based systems in preparation for small and medium enterprises (SMEs) to go global, and it is an ongoing research. The findings of this research are aimed at providing insights to policy makers, academicians, and practitioners with the objective of creating initiatives, strategies, and policies, which reflect the primary aim of supporting SMEs in managing global challenges. SMEs that are cluster-based have the potential to facilitate the successful inclusion of SMEs in the growth of productivity and networks of global distribution. Most Asian developing countries are in the dark when it comes to this matter. The main purpose of this study is to investigate the relations between the capabilities of the networks and clusters in developing SMEs’ preparedness in facing business players in the global arena. This study’s scope includes specific Asian developing countries. Even though the issue of clusters in SMEs has been well researched in developed countries, such empirical studies are still lacking in the Asian region despite its prevalent collectivism practice. In the concluding analysis, the study intends to develop a model emphasizing the cluster-based industrial SMEs toward globalization.

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