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The Perception of Small- and Medium-Sized Enterprises (SMEs) on the Importance of a Proper Accounting System: Malaysian Evidence
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作者 Zulkiffiee Mohamed Hafizah Binti Mohd. 《Journal of Modern Accounting and Auditing》 2013年第10期1302-1321,共20页
关键词 中小型企业 会计制度 马来西亚 smes 简单随机抽样 会计人员 证据 中小企业
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Analysis of the Critical Aspects of the Generational Turnover in Family Small- and Medium-Sized Enterprises (SMEs)
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作者 Elena Cristiano 《Journal of Modern Accounting and Auditing》 2014年第12期1201-1216,共16页
关键词 中小企业 中型企业 家庭 营业额 家族企业 欧洲国家 欧洲委员会 smes
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The Importance of Investments on Small- and Medium-Sized Enterprises (SMEs) Growth: The Case of Kosovo
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作者 Skender Ahmeti Justina Shiroka-Pula Venet Shala 《Journal of Modern Accounting and Auditing》 2013年第7期953-960,共8页
关键词 中小型企业 企业投资 smes 科索沃 计量经济学 中小企业 正相关关系 经济增长
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Corporate Governance Mechanisms: Evidence From Small- and Medium-Sized Enterprises (SMEs)
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作者 Angeline Kiew-Heong Yap Yan-Ling Ng 《Journal of Modern Accounting and Auditing》 2015年第7期353-362,共10页
关键词 中小企业 公司治理 国民经济增长 证据 机制 董事会 马来西亚 财务风险
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The Effects of Intangible Assets (IA) on the Loan Interest Rates for Small- and Medium-Sized Enterprises (SMEs) in Taiwan
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作者 Tsai Hsuehchang 《Journal of Modern Accounting and Auditing》 2013年第7期881-888,共8页
关键词 中小型企业 银行贷款 smes 无形资产 利率 IA 台湾地区 中小企业
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Small and Medium-Sized Enterprises (SMEs) in Personal Services
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作者 Vera Levickova Eva Mickova 《Journal of Modern Accounting and Auditing》 2014年第6期694-700,共7页
关键词 中小型企业 餐饮服务 smes 可持续稳定 市场经济 技术开发 生命周期 经营活动
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Mechanism of Impact of Entrepreneurial Spirit on the Development of Small and Medium-sized Private Enterprises in China 被引量:1
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作者 Feihong CHEN Jiayue LI +1 位作者 Yisheng PENG Xi ZHAN 《Asian Agricultural Research》 2017年第6期1-6,共6页
As a necessary factor for a successful business,entrepreneurial spirit is an important means for enterprises to survive in the unstable environment of fierce competition. Under the circumstance of mass entrepreneurshi... As a necessary factor for a successful business,entrepreneurial spirit is an important means for enterprises to survive in the unstable environment of fierce competition. Under the circumstance of mass entrepreneurship and innovation,a large number of small and medium-sized private enterprises have emerged in all walks of life in China. This paper examines the differences in the definition of entrepreneurial spirit by different scholars,the influence of Chinese entrepreneurship on the development of small and medium-sized private enterprises,the origin of the spirit of private entrepreneurs with Chinese characteristics,and the disadvantages of the spirit of small and medium-sized private entrepreneurs in China. It is necessary to further improve entrepreneurial spirit to contribute to the development of small and medium-sized private enterprises and help China to build the national economic system. 展开更多
关键词 small and medium-sized private enterprises Entrepreneurial spirit Impact mechanism
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A Study on Business Succession in Small and Medium-Sized Chinese Enterprises
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作者 Yang Wang Takashi Kondoh 《Chinese Business Review》 2018年第10期524-531,共8页
The survival and development of SMEs (small and medium enterprises) is an important issue for the Chinese economy. In particular, business succession in SMEs is a persistent issue. Business succession involves selecti... The survival and development of SMEs (small and medium enterprises) is an important issue for the Chinese economy. In particular, business succession in SMEs is a persistent issue. Business succession involves selection of a successor, asset inheritance, transfer of management rights, accumulation of business connections and technology succession, and soforth. This all requires smooth execution of a business succession plan. However, many SMEs do not have a business succession plan, nor are they preparing one. Our task is to explore the reasons these preparations are not being made. Here, the purpose of our research is to get a picture of the status of preparations for business succession in SMEs in China, and the actual circumstances of succession, based on the results of a fact-finding survey of Chinese SMEs, and at the same time bring to the surface the primary factors which influence preparations and plans. The results of the analysis shed light on the status of business succession preparations, successor’s awareness of issues, decision making, and so on. This survey highlights the awareness of business succession among business managers. 展开更多
关键词 BUSINESS SUCCESSION small and medium-sized Chinese enterprises changes in PRESIDENTS
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Analysis on Profit Quality of Small and Medium-sized Agricultural Enterprises:A Case Study of YM Industrial Co.,Ltd in Guang'an City of Sichuan Province
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作者 Ling JIANG Huawei LUO 《Asian Agricultural Research》 2013年第1期83-86,共4页
For a long time, under the influence of system and environment and other factors, some small and medium-sized agricultural enterprises in China only seek growth of profit in quantity, but neglect the growth of profit ... For a long time, under the influence of system and environment and other factors, some small and medium-sized agricultural enterprises in China only seek growth of profit in quantity, but neglect the growth of profit in quality, leading to low profit quality. This study reasonably defines the concept of profit quality of small and medium-sized agricultural enterprises, and expounds general characteristics of high quality profit. On the basis of general factors influencing profit quality of enterprises, it builds indicator system for evaluating the profit quality of small and medium-sized agricultural enterprises. Also, it conducts an empirical analysis on profit quality of Chinese small and medium-sized enterprises with YM Industrial Co., Ltd in Guang'an City of Sichuan Province as an example. 展开更多
关键词 small and medium-sized AGRICULTURAL enterprises AN
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Competitive Advantages and Clustering of SMEs: An Analysis of Clustering Effect on Competition in Small-Scale Enterprises in Istanbul
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作者 Yildiz Yilmaz Guzey Ozlem Tasseven 《Journal of Modern Accounting and Auditing》 2011年第9期994-1003,共10页
关键词 企业集群 竞争优势 伊斯坦布尔 集聚效应 小规模 中小型企业 产业合作 区域经济
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Creativity of the Entrepreneur, Intrapreneurship, and the Growth of Small and Medium-Sized Enterprises: Evidence from China
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作者 Jasna Auer Antoncic Bostj an Antoncic Zhaoyang Li 《Chinese Business Review》 2018年第7期336-341,共6页
关键词 企业家 中型 生长 中国 证据 制造工程师 结构化
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Competition in Marketing: Survival Yardstick for Small and Medium Enterprises (SMEs) in Nigeria
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作者 Olanrewaju Samson Ibidunni Ogundeji J. K. Ogundele 《Chinese Business Review》 2013年第11期775-788,共14页
关键词 中小型企业 市场竞争 尼日利亚 市场营销 smes 中小企业 生命周期 外国企业
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Small and Medium Enterprises (SMEs) and Competitiveness: An Empirical Study
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作者 Luisa Carvalho Teresa Costa 《Management Studies》 2014年第2期88-95,共8页
关键词 管理学 管理学理论 管理方法 管理技术
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Influence of Internet Finance on the Financing of Small and Medium-Sized Enterprises in China
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作者 Lingdong Zeng 《Proceedings of Business and Economic Studies》 2021年第5期107-110,共4页
Small and medium-sized enterprises greatly promote the economic progress and growth of national tax revenue as well as realize the escalation of career opportunities.However,as these enterprises are relatively small s... Small and medium-sized enterprises greatly promote the economic progress and growth of national tax revenue as well as realize the escalation of career opportunities.However,as these enterprises are relatively small scale and have low capacity to face and resist risks in addition to China's flawed financial credit system,there are many difficulties faced by these enterprises in terms of financing to achieve their own development and progress.Recently,owing to the progress of internet information,especially the expansion of its application in the financial field,it has opened up a way for handling the financing difficulties faced by small and medium-sized enterprises.According to the specific financing situation of small and mediumsized enterprises in China,this study analyzes the impact of internet finance on the financing of small and medium-sized enterprises in China and formulates strategies to effectively deal with the financing difficulties of small and medium-sized enterprises in China,thus promoting the sustainable progress of small and medium-sized enterprises. 展开更多
关键词 small and medium-sized enterprises FINANCING Internet finance STRATEGY
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Problems and Countermeasures of International Trade Financing of Small and Medium-Sized Enterprises in China
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作者 Zhenjun Wu 《Proceedings of Business and Economic Studies》 2021年第4期172-177,共6页
Small and medium-sized enterprises are the foundation of China's national economy,and they are important forces to promote economic and social development.They play an irreplaceable role in promoting scientific an... Small and medium-sized enterprises are the foundation of China's national economy,and they are important forces to promote economic and social development.They play an irreplaceable role in promoting scientific and technological progress,increasing social employment,expanding foreign trade,and other aspects in which they have become an important part of China's socialist market economy.Based on the research background of international trade financing,this paper analyzes the problems existing in the international trade fmancing of small and medium-sized enterprises in China to put forward countermeasures and suggestions,hoping to help these small and medium-sized enterprises solve the financing problem so as to achieve a healthy development in the international trade market environment. 展开更多
关键词 small and medium-sized enterprises International trade FINANCING Countermeasures and suggestions
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Investigation and Analysis of the Current Situation of New Media Marketing in Small and Medium-sized Enterprises
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作者 Ziqi Liu 《Journal of Economic Science Research》 2022年第4期8-12,共5页
With China’s entry into WTO, China’s small and medium-sized enterprises are facing unprecedented opportunities and challenges. The integration of the world economy has brought opportunities for the internationalizat... With China’s entry into WTO, China’s small and medium-sized enterprises are facing unprecedented opportunities and challenges. The integration of the world economy has brought opportunities for the internationalization and industrialization of small and medium-sized enterprises. However, due to the lack of systematic marketing strategies, the development of small and medium-sized enterprises is beset with difficulties. From the perspective of marketing strategy, this paper analyzes the marketing strategy problems faced by small and medium-sized enterprises. From four aspects: marketing concept, marketing team, marketing strategy and marketing model 4P, this paper puts forward some countermeasures and suggestions for improving the marketing benefits of small and medium-sized enterprises. 展开更多
关键词 small and medium-sized enterprises Market competition Marketing strategy Marketing mix Countermeasure and suggestion
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Evaluation of a software positioning tool to support SMEs in adoption of big data analytics
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作者 Matthew Willetts Anthony S.Atkins 《Journal of Electronic Science and Technology》 EI CAS CSCD 2024年第1期13-24,共12页
Big data analytics has been widely adopted by large companies to achieve measurable benefits including increased profitability,customer demand forecasting,cheaper development of products,and improved stock control.Sma... Big data analytics has been widely adopted by large companies to achieve measurable benefits including increased profitability,customer demand forecasting,cheaper development of products,and improved stock control.Small and medium sized enterprises(SMEs)are the backbone of the global economy,comprising of 90%of businesses worldwide.However,only 10%SMEs have adopted big data analytics despite the competitive advantage they could achieve.Previous research has analysed the barriers to adoption and a strategic framework has been developed to help SMEs adopt big data analytics.The framework was converted into a scoring tool which has been applied to multiple case studies of SMEs in the UK.This paper documents the process of evaluating the framework based on the structured feedback from a focus group composed of experienced practitioners.The results of the evaluation are presented with a discussion on the results,and the paper concludes with recommendations to improve the scoring tool based on the proposed framework.The research demonstrates that this positioning tool is beneficial for SMEs to achieve competitive advantages by increasing the application of business intelligence and big data analytics. 展开更多
关键词 Big data analytics EVALUATION small and medium sized enterprises (smes) Strategic framework
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The influence of CEO’s financial literacy on SMEs technological innovation:the mediating effects of MCS and risk‑taking
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作者 Antonio Duréndez Julio Dieguez‑Soto Antonia Madrid‑Guijarro 《Financial Innovation》 2023年第1期371-396,共26页
Previous literature showed mixed results about the impact of CEOs’financial literacy(CFL)on small and medium-sized enterprises’(SMEs)innovation.This relationship can be motivated by relevant variables,which are miss... Previous literature showed mixed results about the impact of CEOs’financial literacy(CFL)on small and medium-sized enterprises’(SMEs)innovation.This relationship can be motivated by relevant variables,which are missing in the previous literature and make a difference as mediators.In this sense,based on the theoretical framework related to upper echelon theory and resource-based view,this study focuses on the mediating effect of risk-taking attitude and management control systems(MCS)varia-bles.Empirical data from 310 SMEs gathered using a qualitative research questionnaire are analyzed using structural equation modeling methodology.Specifically,estimations are carried out considering the partial least square method.Findings show that MCS and managers’risk attitudes fully mediate the relationship between financial literacy(FL)and innovation.Between these two mediating variables,the implementation of MCS stands out because it also enables the mediating effect of CEOs’risk-taking in the CFL–technological innovation relationship.As the results do not support the significant direct relationship between FL and risk attitude,they confirm an indirect effect through MCS.Furthermore,based on the study findings,SMEs’directors and owners,business associations,and public authorities can improve SMEs’technological innovation by implementing training programs and policies to foster CFL.They can also acknowledge the interdependency between organizational factors and individual characteristics to enhance SMEs’technological innovation. 展开更多
关键词 Financial literacy Technological innovation small and medium-sized enterprises Risk-taking Management control systems
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A Novel Lifecycle Model for Web-based Application Development in Small and Medium Enterprises 被引量:1
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作者 Wei Huang Ru Li +3 位作者 Carsten Maple Hong-Ji Yang David Foskett Vince Cleaver 《International Journal of Automation and computing》 EI 2010年第3期389-398,共10页
Software engineering's lifecycle models havc proven to be very important for traditional software development. However, can these models be applied to the development of Web-based applications as well? In recent yea... Software engineering's lifecycle models havc proven to be very important for traditional software development. However, can these models be applied to the development of Web-based applications as well? In recent years, Web-based applications have become more and more complicated and a lot of efforts have been placed on introducing new technologies such as J2EE, PhP, and .NET, etc., which have been universally accepted as the development technologies for Web-based applications. However, there is no universally accepted process model for the development of Web-based applications. Moreover, shaping the process model for small medium-sized enterprises (SMEs), which have limited resources, has been relatively neglected. Based on our previous work, this paper presents an expanded lifecycle process model for the development of Web-based applications in SMEs. It consists of three sets of processes, i.e., requirement processes, development processes, and evolution processes. Particularly, the post-delivery evolution processes are important to SMEs to develop and maintain quality web applications with limited resources and time. 展开更多
关键词 WEB development of Web-based applications lifecycle models small medium-sized enterprises smes).
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Delivery Service Management System Using Google Maps for SMEs in Emerging Countries
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作者 Sophea Horng Pisal Yenradee 《Computers, Materials & Continua》 SCIE EI 2023年第6期6119-6143,共25页
This paper proposes a Delivery Service Management(DSM)system for Small and Medium Enterprises(SMEs)that own a delivery fleet of pickup trucks to manage Business-to-Business(B2B)delivery services.The proposed DSM syste... This paper proposes a Delivery Service Management(DSM)system for Small and Medium Enterprises(SMEs)that own a delivery fleet of pickup trucks to manage Business-to-Business(B2B)delivery services.The proposed DSM system integrates four systems:Delivery Location Positioning(DLP),Delivery Route Planning(DRP),Arrival Time Prediction(ATP),and Communication and Data Sharing(CDS)systems.These systems are used to pinpoint the delivery locations of customers,plan the delivery route of each truck,predict arrival time(with an interval)at each delivery location,and communicate and share information among stakeholders,respectively.The DSM system deploys Google applications,a GPS tracking system,Google Map APIs,ATP algorithms(embedded in Excel Macros),Line,and Telegram as supporting tools.To improve the accuracy of the ATP system,three tech-niques are applied considering driver behaviors.The proposed DSM system has been implemented in a Thai SME.From the process perspective,the DSM system is a systematic procedure for end-to-end delivery services.It allows the interactions between planner-driver decisions and supporting tools.The supporting tools are simple,can be easily used with little training,and require low capital expenditure.The statistical analysis shows that the ATP algorithm with the three techniques provides high accuracy.Thus,the proposed DSM system is beneficial for practitioners to manage delivery services,especially for SMEs in emerging countries. 展开更多
关键词 Logistics and supply chain management small and medium enterprise(sme) delivery service management(DSM) arrival time prediction(ATP) Google Maps GPS tracking system driver behaviors
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