This study usesRichards and Laughlin’s (1980) Cash Conversion Cycle theory to investigate theimpact of working capital management efficiency and its separate components onthe profitability of a sample of 75 non-financial firms listed on theJohannesburg Stock Exchange (JSE). Panel data...

Objectives: This study aimed at examining the impact of management accounting practices on the business performance of Small and Medium Enterprises in South Africa, Prior Work: In spite of the increasing research on SMEs, they seem to be a paucity of studies that have investigated the influence...

The contribution of small businesses tojob creation and economic growth in both developed and developing economies iswidely acknowledged in the finance and economics literature. Despitetheir significant importance, numerous challenges inhibit their development andgrowth. A major barrieris lack...

Government around the world, particularly in emerging economies such as South Africa, have recognised the socio-economic benefits Small and Medium -sized Enterprises (SMEs) hold. Despite this recognition and support, SME failure rates are still unsustainably high. For SMEs to survive, innovation...