Academic Articles & Research Papers

Identification of Interfunctional Coordination Items Important for Business Performance of SMEs

This paper provides a deeper analysis of the relationships between interfunctional coordination (IFC) and business performance (BP). IFC is studied in many fields such as marketing, management, logistics, informatics or human resources. The...

Uncovering Psychographic Segments in Indonesia’s Modest-Fashion Market Using VALS and K‑Means Clustering

Background: The Muslim fashion industry in Indonesia continues to expand rapidly, reflecting the dynamic intersection between cultural values and global-style trends. However, many small and medium-sized enterprises (SMEs) still rely on con...

SMEs as Agents of Social Cohesion: Opportunities, Challenges, and Conceptual Framework.

ICT-enabled supply chain integration capabilities and firms’ financial performance: an empirical study of Tanzania’s manufacturing SMEs

The spectacular advancement in information and communication technology (ICT) has shaped the way firms conduct their business, interact and communicate with customers and suppliers along their supply chains (SC). Yet, there exists limited k...

Bankruptcy Prediction, Financial Distress and Corporate Life Cycle: Case Study of Central European Enterprises

Businesses are influenced by the cyclical nature of economic development and distinct stages in the corporate life cycle. Accurate early-warning mechanisms are crucial to mitigating bankruptcy risk, enabling timely rescue measures. This art...

Mapping Global Research Trends in FinTech Innovations and SME Dynamics: A Scientometric Analysis

This study sought to examine the evolution of financial technology (FinTech) and its huge influence on traditional financial systems, with particular attention to InsurTech, regulatory technology, robo-advisory services, and advertising tec...

The Impact of Assets Structure and the Components of Cash Conversion Cycle on the Egyptian SMEs Financial Failure Predictability

This study investigates determinants of Egyptian SMEs financial failure predictability based on a sample of 32 failure SMEs and 28 non-failure SMEs for the period 2013 and 2019. The determinants of SMEs financial failure are categorized int...

The mediating role of organizational factors between environmental changes and SMEs’ digital transformation

PurposeBased on the technology-organization-environment (TOE) framework, the goal of this study is to examine the mediating role of organizational factors between environmental changes and SMEs digital transformation (DT). Precisely, it tes...

Network capability, relational capability and Indonesian manufacturing SME performance: an empirical analysis of the mediating role of product innovation

The relational capability can create networks and build relationships to be an essential part of a company to improve business performance. This study aims to empirically prove the influence of knowledge sharing on product innovation, the e...

Digital Transformation and Climate ChangeAwareness: Mediated Impact on Financial Performance via Green Technology SMEs

This study investigates the direct and indirect effects of digital transformation and climate change awareness on SME financial performance, with green technology adoption serving as a mediating variable. Drawing from stakeholder theory and...

Innovative capacity in micro, small and medium enterprises: Review of international articles on empirical research

The purposes of the article are to evaluate the current status of innovation capacity studies and propose directions for future research. Thirty - six articles in international empirical research on business, in particular micro, small, and...

Editorial

Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary resear...

The influence of green quality of work life, green employee engagement, and green rewards on green employee retention in SME employees

One of the biggest challenges for employers is retaining employees, who are crucial for enhancing company performance, especially in SMEs. This research aims to determine the influence of Green Quality of Work Life, Green Employee Engagemen...

An exploratory study on the impact of ESG on business performance-Focusing on listed companies in Korea and Taiwan.

In the context of the ESG era, this study provides an in-depth analysis of the ESG practices of listed companies and their impact on business performance in Korea and Taiwan, two of the Four Little Dragons economies in Asia. Although these ...

An Evaluation on the Impact of Vendor Managed Inventory through supplier relationships for sustainable growth.Bindura,, Zimbabwe.

The growth of several SMEs in the fast moving consumer goods in today’s way of entrepreneurship has resulted in finding ways and means of growth and sustainability through techniques and methods like vendor managed inventory. The purpose of...

Industry 4.0 Competencies and Sustainable Manufacturing Performance in the Context of Manufacturing SMEs: A Systematic Literature Review

As the backbone of Malaysia’s economy, small and medium-sized enterprises (SMEs), particularly those in the manufacturing industry, are spotlighted in times of crisis, considering the substantial risks that small businesses must overcome. S...

Greening the dragon: how Malaysian SMEs can achieve SDGs through engaged employees

Abstract This research explores the synergistic relationship between sustainable development goals (SDGs) and employee well-being in Malaysian small and medium enterprises (SMEs). We delve into the impact of perceived organizational support...

Digital User Involvement in a Multi-Context Living Lab Environment

This article provides new knowledge on the long-term use and value of a digital user involvement tool as a part of a living lab particularly in ICT, health and public service development contexts. Research has been carried out within the au...

CSR Assessment Model

The opportunities for measuring, assessing and reporting socially responsible practices are a relevant issue for modern business. They are studied by international organizations, research groups, scientists and practitioners who use various...

Facing post COVID-19 era, what is really important for Ecuadorian SMEs?

Small and medium-sized enterprises (SMEs) have to face the time post COVID-19. The pandemic impacted the SMEs with great force worsening the well-known situation of lack of resources and its tendency to disappear in the very early years of ...