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Impact of Controllable Factors on Export Performance of SMEs in Jordan
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作者 MaanAlkhateeb 《Chinese Business Review》 2019年第4期25-50,共26页
Exporting is of great interest for SMEs in Jordan from both microeconomic and macroeconomic perspective.The objective of this study was to identify to what extent specific internal factors contribute to export success... Exporting is of great interest for SMEs in Jordan from both microeconomic and macroeconomic perspective.The objective of this study was to identify to what extent specific internal factors contribute to export success of SMEs in Jordan.This study hypothesized that export performance of SMEs is directly affected by three groups of internal factors.These include firm characteristics,managerial characteristics,and marketing strategy.A multiple case approach is used to conduct this research and a structured interview is developed to collect the data directly from the participants.A pattern matching approach was used to test the hypotheses.The results show that export performance is positively affected by firm characteristics,managerial characteristics,and marketing strategy.Additionally,the demographic characteristics of managers and adaptation of distribution channels are unlikely to have an influence on export performance.This was unexpected,because of the plenty of empirical evidences in the literature that support the impact of these variables on export success. 展开更多
关键词 export performance small-medium enterprises SMES controllable factors firm characteristics managerial characteristics marketing strategy
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Implications of the“momentum”theory of digitalization in accounting:Evidence from Ash Cloud
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作者 Min Zhang Tingting Ye Li Jia 《China Journal of Accounting Research》 2022年第4期5-21,共17页
We aim to demystify digitalization in accounting(DIA)based on the case study of Ash Cloud,a digital factory in Shenzhen,China.From the perspective of dynamic capabilities,we develop the“momentum”theory of DIA to ill... We aim to demystify digitalization in accounting(DIA)based on the case study of Ash Cloud,a digital factory in Shenzhen,China.From the perspective of dynamic capabilities,we develop the“momentum”theory of DIA to illustrate that firm and executive characteristics drive digital transformation and organizational capabilities.Ash Cloud’s CEO values and cultivates an organizational culture of transparency and openness,while the firm is characterized by cost pressures.Organizational capabilities shape digitalization in business processes and different approaches to DIA.Our findings suggest that the core competence of Ash Cloud is its capability for systems integration,which includes knowledge of redesign,reconfiguration and redefinition.Ash Cloud stands out because of its knowledge extending beyond the firm’s boundaries. 展开更多
关键词 Digital transformation Digitalization in accounting firm characteristics Executive characteristics Organizational capabilities
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