Ethics and taxation : a cross-national comparison of UK and Turkish firms

This paper investigates responses to tax related ethical issues facing busines

Investigating key factors influence supply chain collaborative relationship and risk management in Chinese SMEs

A thesis submitted to the University of Bedfordshire, in fulfilment of the requirements for the degree of Doctor of PhilosophyThe sustainability of small and medium-sized enterprises (SMEs) makes a significant contribution to job position and economic growth in China. However, SMEs face various challenges and uncertainties in the Chinese business environment. This study proposes a practical approach for Supply Chain Collaborative Relationship (SCCR) building to mediate adverse impacts from supply chain risks through leveraging partners’ critical resources. The Resource-based View (RBV) and Transaction Cost Economics (TCE) are employed in line with theoretical structure building in this study. Theories of Guanxi, collaborative advantage, and risk management have also been used. A combination of qualitative and quantitative research (Mixed-Method Research) approaches are employed in the study. The investigation starts with a sample of 5 research participants from executives of Chinese SMEs using qualitative research; its results are further elaborated using a subsequent survey of 216 SMEs. Data is analyzed via thematic approach (qualitative results) and the combination of SEM and CFA modeling (quantitative results). Results show the building of SCCR contributes to highly functional and stable alliances in Chinese SMEs, which has significant influences in motivating partners’ willingness to share risks and resources to support supply chain risk management. This study furthermore manifests that building of SCCR should depend on either interpersonal and inter-organizational level interactions, while interpersonal relationships between executives has significant influence to SCCR development

Managerial Roles in SMEs and Their Effect on Perceived Managerial Effectiveness in Lithuania

The aim of this study was to analyze the managerial work of Lithuanian managers in terms of managerial roles and their effect on perceived effectiveness of managers’ work in small and medium – sized companies in Lithuania. Literature analysis reveals the concept of managerial work in terms of roles played by managers and discusses the issue of managerial effectiveness. Both concepts are seen as highly complex phenomena where role accomplishing is recognized as an important influential factor in effective managerial work performance. A survey was used as the most appropriate tool for data collection. The respondents at managerial positions were randomly selected in SMEs in Lithuania. Exploratory factor analysis was used to single out managerial roles, and multiple regression analysis was conducted to identify the relationship between managerial roles and perceived managerial effectiveness. The study revealed significant results in terms of performance of managerial roles and questioned the universalistic model of managerial roles by pointing out to their sensitivity to organizational context. The results demonstrate that a part of the activities of managers still fall within the framework of the traditional managerial roles. Yet, findings also suggest that there is a substantial part which can be subsumed under the new separate roles as Analyzer, Representor, and Networker. Regrouped managerial roles revealed a strong positive correlation with perceived managerial effectiveness

The effect of entrepreneurial orientation, innovation capability and knowledge creation on firm performance: a perspective on small scale entrepreneurs

The purpose of this study is to examine the predictive effects of entrepreneurial orientation, innovation capability and knowledge creation on firm performance. Data for the study was collected using a cross-sectional quantitative survey. A total of 188 useable responses were collected from SMEs in Malaysia. The findings show that entrepreneurial orientation, innovation capability and knowledge creation have a positive impact on firm performance. Furthermore, the impacts of entrepreneurial orientation and innovation capability on knowledge creation are also examined in this study. The findings suggest that innovation capability is positively related to knowledge creation, but entrepreneurial orientation does not have a significant impact on knowledge creation. This study makes a considerable contribution to the existing literature on entrepreneurial orientation, innovation capability and knowledge creation of SMEs, particularly in regards to explaining the performance of Malaysian SMEs

Moderating effect of external environment on performance of SMEs in Pakistan

This study aimed to investigate the moderating effect of external environment (EE) on the relationships between Total Quality Management (TQM), Entrepreneurial Orientation (EO), Market orientation (MO) and performance (P). The study was greatly motivated by the inconsistent findings and the gaps indicated in the contemporary literature regarding those relationships. First there were contradictory findings between TQM and Performance, EO and Performance and MO and Performance relationships. Second, the three strategies; TQM, EO and MO were not investigated together within the context of Small and Medium Enterprises (SMEs), and third, in the relevant literature, many theories have emphasized the necessity to establish the fit between external environment and intended strategies as the key success factor. Therefore, this study integrated EE as an important moderating variable for the purpose of strategy implementation. Data were collected from SMEs operating in the Punjab Province, Pakistan by using questionnaire survey, and a random sampling was used for sample selection. 500 questionnaires were distributed to SME owner/managers but only 384 of them were returned, giving a response rate of 77 percent. However, only 367 useable questionnaires were used for further analysis. The high response rate was achieved due to the survey instrument being personally distributed and emailed by the researcher to the SMEs. The findings revealed that TQM and MO were significant predictors of performance, while EO was found insignificant to the performance. Meanwhile mixed results were found upon investigating the moderating effect of EE on the relationships between TQM, EO, MO and performance. The findings of this study provided significant insights for both managers and researchers to further understand the effects of implemented strategies on performance. Finally, limitations of study and necessary recommendations for future research were discusse

Mediating and moderating effects of entrepreneurial self-efficacy and absorptive capacity on the relationship among cognitive factors, strategic orientation and firm performance of small and medium scale hotel and restaurant industry in Sri Lanka

The low performance of small and medium scale enterprises deprives their multiple contributions to the economies in their mobility towards the development. Though the issue has attracted the attention of many researchers, even today it is compelling due to the emerging global competition in the context of developing countries. The previous findings on the understanding of the complex relationships among factors influencing firm performance remain fragmented and unexplained. Therefore, the purpose of this study was to test a research model for investigating the effect of cognitive factors and strategic orientation on firm performance. The research model incorporated achievement motivation, personal goal setting, and mastery experience as cognitive variables while entrepreneurial orientation, market orientation, and learning orientation were configured as strategic orientation. The mediating role of self-efficacy and the moderating effect of absorptive capacity were also examined. The survey questionnaire translated into the native language was administered to a sample of 800 owner managers in the small and medium scale hotel and restaurant industry in Sri Lanka resulting in 350 usable responses. The stratified random sampling was the method used for the selection of the respondents to the sample. Data analysis was carried out by applying the structural equation modeling method. The findings widened the knowledge of the complex relationships among variables concerned indicating that the synergetic effect of cognitive variables and strategic orientation on firm performance is indispensable. Self-efficacy was found to be a significant mediating mechanism in the relationship between cognitive dispositions and firm performance. Strategic orientation of the organizations with higher level of absorptive capacity was found to be strongly related to firm performance. The results also extended the contextual validation of the research model in the developing countries

The moderating effect of brand orientation on inter-firm market orientation and performance

While prior research has shown that market and brand orientation are key contributors to successful business performance, research to date has not fully explored how inter firm collaboration for these two key orientations can enhance business performance. The purpose of the paper is to investigate the relationship between inter-firm market and performance; to test for the moderating role of brand orientation in that relationship. A total of 169 completed pairs of surveys were collected of small and medium enterprises operating internationally in a variety of industries in Switzerland. The results show that inter-firm market and brand orientation are two antecedents of marketing and financial performance. The impact of inter-firm market on marketing and financial performance is significant when the brand orientation is favorable. This study extends previous research by examining the moderating role of brand orientation on inter firm market orientation, which is important, especially for firms wanting to increase their brand reputation by entering into partnerships with other firms. Further research is indicated, to identify the key moderators of the driving force of inter-firm market in relation to business performance and the reason why maintaining a strong brand presence is important in the international marketplace

Peculiarities in the Development of Special Economic Zones and Industrial Parks in Russia

open access journalThis paper investigates the process of developing and implementing Special Economic Zones (SEZs) and industrial parks in Russia. Governments commonly use SEZ policies to develop and diversify exports, create jobs, and launch technology and knowledge sharing. The industrial cluster concept is based on the significance of rivalry and supplier networks within the cluster, the combination of geographical specificities and government policies that lead to innovation and productivity growth. This study reveals that, in Russia, the government’s approach in developing these initiatives has strongly interfered with business activities and prevented the vital competitive and collaborative behavior of firms within these economic zones