SMES

作品数：453被引量：637H指数：11
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相关作者：唐跃进石晶李敬东肖立业雷勇更多>>
相关机构：华中科技大学中国科学院清华大学四川大学更多>>
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相关基金：国家自然科学基金国家高技术研究发展计划国家教育部博士点基金国家杰出青年科学基金更多>>
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Obstacles to the Success of Organizational and Managerial Innovation in Construction SMEs in Burkina Faso
《Journal of Modern Accounting and Auditing》2020年第12期542-554,共13页Some Lucain 
This research is based on a qualitative approach based on the exploitation of secondary data.The objective of the research is to determine the factors likely to influence the success of innovation in small and medium ...
关键词：construction and civil engineering SMEs organizational and managerial innovation dynamic capacity 
Implementation Progress of IFRS for SMEs by the SMEs in Wolaita Sodo, Southern Ethiopia: From the SMEs Owner Managers’ Perspective
《Journal of Modern Accounting and Auditing》2019年第9期432-444,共13页Tseganesh Tesfaye 
The government of Ethiopia adopted the International Financial Reporting Standards(IFRS)(full IFRS,IFRS for Small and Medium Entities(SMEs)and International Public Sector Accounting Standards[IPSAS])as financial accou...
关键词：financial ACCOUNTING and REPORTING IFRS for SMES AABE SMES 
Economic Development and Small Businesses in Japan
《Journal of Modern Accounting and Auditing》2018年第4期189-203,共15页Katsuhiko Hirasawa Pei Xiong Yutaka Takakubo JinYu 
Japan’s economy lost most of its industrial production force as a result of World War II. However, from 1955 onwards, Japan has achieved rapid economic growth, joining the group of the world’s most developed countri...
关键词：economic development SUBCONTRACTOR INNOVATION small and medium-sized enterprises （SMEs） 
Supply Chain Management Practices, Competitive Advantages and Firm Performance： A Case of Small and Medium Enterprises （SMEs） in Vietnam
《Journal of Modern Accounting and Auditing》2018年第3期136-146,共11页Duong Vu Xuan Quynh Nguyen Hoang Huy 
The perception of supply chain management （SCM） first appeared in 1982 and the very first papers on SCM were published in the mid 1980s （Houlihan, 1985）. However, this term is still fresh in Vietnam, especially th...
关键词：SCM practices competitive advantages firm performance SMES VIETNAM 
Analysis of the Potential for Internationalization of a Medium Enterprise in the Mexican Footwear Sector
《Journal of Modern Accounting and Auditing》2017年第1期35-43,共9页Maria Guadalupe Arredondo-Hidalgo Diana Del Consuelo Caldera-Gonzalez 
This research is a longitudinal case study with descriptive scope and mixed methodology： quantitative and qualitative. The aim of this paper is to analyze the potential for internationalization of a medium-sized ente...
关键词：INTERNATIONALIZATION enterprise strategies SMES 
The Impact of Voluntary IAS/IFRS Adoption on Medium Italian Private Entities： Implications for the Adoption of IFRS for SMEs
《Journal of Modern Accounting and Auditing》2016年第12期582-611,共30页Paola Rossi Thomas Hanni 
The EU Regulation 1606/2002 enhanced the financial statement comparability by requiring the International Financial Reporting Standards （IFRS） mandatory application. In Italy, the implementation of EU regulation sta...
关键词：international accounting IFRS transition financial reporting medium enterprises 
The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland被引量：1
《Journal of Modern Accounting and Auditing》2015年第8期383-402,共20页Seedwell Tanaka Muyako Sithole 
The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if...
关键词：RELEVANCE International Financial Reporting Standards （IFRS） small and medium-sized entities （SMEs） 
Corporate Governance Mechanisms： Evidence From Small- and Medium-Sized Enterprises （SMEs）被引量：1
《Journal of Modern Accounting and Auditing》2015年第7期353-362,共10页Angeline Kiew-Heong Yap Yan-Ling Ng 
This paper aims to investigate the extent to which Malaysian small- and medium-sized enterprises （SMEs） adopted corporate governance （CG） principles and their effects on firm performance. The principles examined i...
关键词：corporate governance （CG） small- and medium-sized enterprises （SMEs） emerging markets MALAYSIA 
Analysis of the Critical Aspects of the Generational Turnover in Family Small- and Medium-Sized Enterprises （SMEs）
《Journal of Modern Accounting and Auditing》2014年第12期1201-1216,共16页Elena Cristiano 
Family businesses, which aim at surviving today, have to deal with a precise modality： To ensure their continuity, entrepreneurs have to ensure the transfer of leadership from one generation to another inside of them...
关键词：small- and medium-sized enterprises （SMEs） SUCCESSION LONGEVITY family businesses 
Organizational Learning （OL） and Organizational Innovation （OI）： The Case of Information and Communication Technology （ICT） Industry in Malaysia
《Journal of Modern Accounting and Auditing》2014年第11期1130-1138,共9页Gholamreza Zandi Mohamed Sulaiman Islam Mohamed Salim 
The progression through which a person acquires ,;kills, understanding, and opinions regarding a particular organization or company is called organizational learning （OL）. In this study, the connection between organ...
关键词：information and communication technology （ICT） industry INNOVATION organizational learning （OL） small- and medium-sized enterprises （SMEs） 
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