scholarly journals The Reasoned Action Approach to Growth Intention to Increase Small And Medium Enterprises: A Conceptual Framework

2021 ◽  
Author(s):  
Annuridya Rosyidta Pratiwi Octasylva ◽  
◽  
Yuliati Lilik Noor ◽  
Hartoyo Hartoyo ◽  
Agus W Soehadi
Keyword(s):  
Conceptual Framework ◽  
Reasoned Action ◽  
Small And Medium Enterprises ◽  
Reasoned Action Approach ◽  
Medium Enterprises

A Conceptual Framework for the Acceptance of E-Commerce Technologies among Organizations in Developing Countries

2020 ◽  
pp. 205-210
Author(s):  
A. M. Meirmanova
Keyword(s):  
Developing Countries ◽  
Conceptual Framework ◽  
Small And Medium Enterprises ◽  
Cultural Dimensions ◽  
Cultural Dimension ◽  
Unified Theory ◽  
Use Of Technology ◽  
Hofstede’S Cultural Dimensions ◽  
Hofstede's Cultural Dimensions ◽  
Medium Enterprises

The presented study examines e-commerce technologies a new conceptual framework of the unified theory of acceptance and use of technology among small and medium enterprises (SMEs) in developing countries.Aim. The study aims to identify factors for the implementation and acceptance of e-commerce among small and medium enterprises (SMEs) in developing countries.Tasks. The authors utilize tools of G. Hofstede’s cultural dimensions theory to describe the emotional attitude of an individual to the use of technology.Methods. This study examines various aspects of the method of the unified theory of acceptance and use of technology (UTAUT), which is implemented in many studies of behavioral intentions of individuals in the adoption of new technologies.Results. For the first time, a conceptual (predictive) model based on four moderating variables is proposed. The variables include such cultural dimension parameters as power distance index  (PDI), individualism/collectivism  (IDV), uncertainty avoidance  (UAI), and long-term/short-term orientation (LTO). These moderators boost the effect of the basic constructs on the behavioral propensity for the use and application of technologies.Conclusions. Based on the considered conceptual framework, the authors propose a number of recommendations for the development of tools that would ensure the required level of employee engagement in the acceptance and use of e-commerce technologies among small and medium enterprises (SMEs) in developing countries. Another promising direction involves using the tools of G. Hofstede’s cultural dimensions theory to examine the specific aspects of the acceptance and use of information technology among organizations belonging to different national business cultures.

A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises

2015 ◽  
Vol 35 (1) ◽  
pp. 45-54 ◽  
Author(s):  
Abolfazl Amanollah Nejad Kalkhouran ◽  
Siti Zaleha Abdul Rasid ◽  
Saudah Sofian ◽  
Bahareh Hossein Nezhad Nedaei
Keyword(s):  
Strategic Management ◽  
Conceptual Framework ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Strategic Management Accounting ◽  
Medium Enterprises

scholarly journals EFFECTIVENESS OF TAXPAYER EDUCATION ON TAX COMPLIANCE FOR SMALL AND MEDIUM ENTERPRISES IN KENYA: A STUDY OF SELECTED BUSINESS ENTERPRISES IN KITENGELA TOWN IN KAJIADO COUNTY

2020 ◽  
Vol 1 (3) ◽  
pp. 114-123
Author(s):  
Robin Marita Aondo
Keyword(s):  
Reasoned Action ◽  
Small And Medium Enterprises ◽  
Pearson Correlation ◽  
Tax Compliance ◽  
Target Population ◽  
Fiscal Year ◽  
Tax Rates ◽  
Inferential Statistics ◽  
Compliance Cost ◽  
Medium Enterprises

This research paper aim was to establish the effectiveness of taxpayer education on tax compliance for SMEs in Kitengela town. There are reasons why KRA never met its revenue targets and the revenue collected has never surpassed the target set aside by the commission. The non-compliance of tax by SMEs can be attributed to the tax gap that is available in every fiscal year. KRA conducts taxpayer education to all registered SMEs in an effort to improve the existing level of tax compliance. The only way KRA will meet their target revenue is when they include all SMEs in the generation of the revenue. The study was anchored on Theory of Reasoned Action and Fisher Tax Compliance Model while the study variables were PAYE form of tax, tax rates, tax compliance cost, tax penalties and fines. The target population of the study were 1400 SMEs with a sample that was random stratified chosen of 140 SMEs. The data was analyzed using descriptive statistics, inferential statistics and SSPS version 24.0. The inferential statistics was employed to establish the relations that exist between the study variables. Pearson correlation matrix was used for predicting and describing the variables in terms of directions and magnitude while regression analysis was conducted at a level of 5%. The data analysis tools will be   SSPS and the use of inferential statistics. The study established that the effectiveness of taxpayer education on tax compliance and all the predictors as shown by beta coefficients: PAYE (? = 0.542); tax rates (? = 0.482) and tax penalties and fines (? = 0.632). However, the study established there is a positive but statistically insignificant relationship (? =0.06, p= 0.671>0.05) between tax compliance cost and tax payer education. The study concluded that tax rates, PAYE, tax penalties and fines contribute greatly to tax compliance and finally tax compliance cost have the most significant influence on tax compliance. The study recommends that KRA should have an office in every county that will address tax issues at county level and the services to be offered should include tax penalties, filing of tax returns, tax computation and tax differentiation.

What affects the export entrepreneurship of SMEs?

2020 ◽  
Vol 30 (2) ◽  
pp. 265-278
Author(s):  
Channappa Santhosh
Keyword(s):  
Conceptual Framework ◽  
Design Methodology ◽  
Social Ties ◽  
Small And Medium Enterprises ◽  
International Market ◽  
Engineering Industry ◽  
Content Type ◽  
Medium Enterprises ◽  
Practical Implications

Purpose The purpose of this paper is to analyse the different drivers’ and its impact on the export entrepreneurship (EE) of small and medium enterprises (SMEs). Design/methodology/approach The proposed conceptual framework has been tested through analysis of a sample of 102 internationalized (exports) SMEs of the Engineering industry in the Bangalore district, Karnataka, India. Findings Results reveal that firms with younger entrepreneurs who have industry-specific experience and different social ties are able to achieve higher performance. Practical implications Overall, results facilitate understanding of the importance of entrepreneurial capabilities to successfully formulate and strategize their international efforts to achieve better performance in the international market. Originality/value The study enhances the importance of understanding the role of different drivers on EE in the context of an emerging economy where studies are limited and largely unexplored till date.

scholarly journals Factors Influencing the Adoption of Facebook as a Marketing Channel among SMEs in Nigeria as a Developing Country: A Conceptual Framework

2021 ◽  
Vol 16 (1) ◽  
pp. 99-107
Author(s):  
Idris Na'umma Abdullahi ◽  
Mohd Heikal Husin ◽  
Ahmad Suhaimi Baharudin
Keyword(s):  
Developing Countries ◽  
Conceptual Framework ◽  
Small And Medium Enterprises ◽  
Marketing Channel ◽  
Cost Effective ◽  
Developed Countries ◽  
Empirical Literature ◽  
Factors Influencing ◽  
Peer Review Journal ◽  
Medium Enterprises

This paper reviews empirical literature to develop a conceptual framework for the adoption of Facebook as a marketing channel by Small and Medium Enterprises (SMEs) in developing countries like Nigeria. Recent peer-review journal articles were reviewed to develop the conceptual framework for this study. Facebook provides SMEs with a cost-effective strategy for marketing their products and services to both local and international customers. However, SMEs in developing countries like Nigeria are slow in the adoption of Facebook. A literature review has revealed a lack of research on the adoption of Facebook by SMEs from the context of developing countries like Nigeria. Most of the existing studies on Facebook adoption were conducted in developed countries. Findings from such studies cannot be directly applied to SMEs in developing countries because they face different challenges.  The paper proposes a conceptual framework based on the Technology-Organization-Environment (TOE) framework that can be empirically tested by a future researcher to determine factors influencing the intention of small and medium enterprises operating in the context of developing countries to adopt Facebook as a marketing channel to enhance their competitive advantage in the modern market. Findings from this study would be beneficial to decision-makers in Nigerian SMEs and Nigerian government agencies with responsibility for strengthening SMEs' activities in the country. It will also encourage and guide SMEs to adopt Facebook as their marketing channel.

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