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The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK, France...). However, this type of works is still absent in the Arab countries. In this context,...
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enterprises (SMEs). Further, our study considers the importance of performance and innovation as mediating variables in the …. Better business strategies improve the competitive advantage of SMEs. Further, business performance and innovation also … importance of performance and innovation to improve the competitive advantage. It is suggested that SMEs improve their …
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The aim of this research is to examine the relationship between innovation and performance in culinary sector MSME in … Indonesia. This research also examines the mediating role of competitive strategies on the correlation of innovation in SME … innovation was directly, positively, and significantly related to the performance of SMEs. Furthermore, the analysis found that …
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