Objective: The objective of the article is to gain insight into the role of management accounting systems (MAS) in small businesses in Vietnam. Research Design & Methods: Data collected from 159 small businesses located in Vietnam are used to test the proposed model. The SEM PLS analysis was...

Die vorliegende Studie befasst sich mit Führungskompetenzen für eine erfolgreiche Digitali-sierung. Auf der Basis von Interviews mit der Führungsebene von Unternehmen unterschied-licher Eigentümerstruktur, Branche, Größe und Digitalisierung konnten drei verschiedene Kompetenztypen...

In the context of an economic and financial crisis characterized by scarce munificence and high uncertainty, we examine the role of organizational ambidexterity in SMEs survival, and the TMT and ownership characteristics that influence ambidexterity. Our analysis of Spanish manufacturing SMEs in...

A governance indicator for Small and Medium-Sized Enterprises (SMEs) is presented. The indicator adopts stakeholder theory in selecting its elements, which also include a few general governance principles as well as board features. The paper reviews main governance indicators treated in the...

Die schwere Wirtschaftskrise 2008/09 hatte substanzielle Auswirkungen auf die Innovationstätigkeit der deutschen Wirtschaft. Die Umsatz- und Gewinneinbußen führten zu einem kräftigen Rückgang der Innovationsausgaben. Davon waren primär Investitionen für neue Produkte und verbesserte...

Nowadays, sustainable management seems more likely to be a guarantee of competitiveness for companies, regardless of their size. Besides offering those strategic opportunities, sustainable management practices also play a significant role in gaining acceptance and legitimacy in the marketplace....

This empirical survey is based on a questionnaire which was distributed to 6,000 medium-sized German companies with international activities. The analyses included responses from a total of 533 enterprises. The areas examined include the importance of globalization, the motives for and the...

The Paper presents the results of an empirical and qualitative research carried out to study the effect of deals involving private equity funds on the financial network of Small Medium Entities (SMEs). Through direct interviews and questionnaires, a sample of 17 Italian deals during the period...

This paper examines the financial decisions made by companies, the strategies that organizations follow, the alignment between these two variables, and the relationship of financial decisions to the level of competitiveness. Two hundred two businesses' testimonies in the region of Celaya were...