Non-Financial Performance Measures in Small Medium Enterprises’ Supply Chain Management

Matsoso, Mamorena Lucia; Benedict, Olumide Henrie

doi:10.1080/09765239.2014.11885001

Cited by 15 publications

(12 citation statements)

References 1 publication

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“…The most important challenge confronting enterprises in this technology age is the process of acquiring the right mix of data to plan cost of production, quality and timerelated activities in enterprises (Matsoso & Benedict, 2014). According to Shah et al (2011), traditional MAPs identified in RSQ1 (Fig.…”

Section: Management Accounting Changementioning

confidence: 99%

Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

Nartey

Poll

2021

Environ Dev Sustain

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The environment in which manufacturing small and medium enterprises operate has become very complex, and therefore manufacturing SME’s owners need to be aware of the impact their decisions have on the environment and society. The aim of the research was to identify which innovative management accounting practices can be integrated into manufacturing SMEs’ strategies to overcome the challenge of being blamed by stakeholders as contributors to social and environmental problems. Published articles were sourced from the University of South Africa’s online library using keywords. A systematic literature review was employed to discover themes and concepts during secondary data gathering to detect traditional and innovative MAPs in management accounting literature all over the globe. The qualitative data analysis and research software, Atlas.ti was used to synthesise the data. Thematic analysis was used to evaluate the occurrence of words, phrases, themes, metaphors, and the construction of concepts in MAPs literature. During the analysis, seven innovative MAPs (activity base costing/budgeting; product life cycle costing; total quality management; environmental costing; target costing; kaizen costing and value analysis) were identified. It is recommended that manufacturing SMEs integrate these innovative MAPs into their strategies to impact their environmental, social, supply chain management and recycling policies to promote operational efficiency to achieve sustainability. Further research to identify influencing factors; strategic procedures; and the environmental and social benefits of integrating these identified innovative MAPs into manufacturing SMEs to achieve sustainability, should be undertaken.

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Section: Management Accounting Changementioning

confidence: 99%

Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

Nartey

Poll

2021

Environ Dev Sustain

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“…However, the uptake of innovation could be tricky as innovation is a high-risk endeavour which involves large, upfront and mostly irreversible expenses, yet the success of innovations is not guaranteed (Classen et al 2014). Interestingly, Matsotso and Benedict (2014) established that although purposively selected SMEs in manufacturing around Cape Town, South Africa, made use of non-financial performance measures and argue for their importance, the measures were not formally implemented. It was, however, beyond the scope of the current study to investigate this.…”

Section: Firm Performancementioning

confidence: 99%

The perceived impact of performance appraisal on the performance of small-to-medium-sized enterprises in Zimbabwe

Mashavira

2020

Acta Commercii

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“…It can be stipulated that performance may be measured from different perspectives. Some of the core measures of performance are Profitability, turnover, growth in the labor force and market share [10,16,18,4]…”

Section: Background Of the Studymentioning

confidence: 99%

“…Business success is about the achievement of goals and objectives of a company, which is not explicitly defined [17,16] There are various ways to measure business success that includes survival, profits, return on investment, sales growth, number of personnel employed, happiness, corporate reputation, and others [24]. Education is one of the factors that impact positively on growth of firms.…”

Section: Statement Of the Problemmentioning

confidence: 99%

Factors Affecting the Performance of Micro and Small Scale Enterprises: Experience from North Shewa Zone, Ethiopia

Abebaw¹

2018

JIM

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Research has shown that there are factors that contribute to success or failure in small enterprises in the government departments in the world. An environment conducive for the growth of MSEs is required, and this has necessitated an investigation into the factors affecting the performance of SMEs in North Shewa Zone, Ethiopia. The general objective of the study is to investigate factors that influencing the performance of micro and small enterprises in North Shewa Zone town, Ethiopia. The research used probability; strata sampling techniques. The researcher selected 386 respondents out of 11,244 populations. For data analysis, we have used OLS regression analysis Pearson correlation Coefficient. Based on the data collected from 386 MSEs in North Shewa Zone, Ethiopia, the results showed that there is a significant positive relationship between entrepreneurship, labour skill, infrastructure, finance, leadership skill and the performance of SMEs. This study recommends that the MSE businesses and government should effectively address the infrastructure especially in terms of electricity, work place, market place and roads in order to increase their performance.

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Non-Financial Performance Measures in Small Medium Enterprises’ Supply Chain Management

Cited by 15 publications

References 1 publication

Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

The perceived impact of performance appraisal on the performance of small-to-medium-sized enterprises in Zimbabwe

Factors Affecting the Performance of Micro and Small Scale Enterprises: Experience from North Shewa Zone, Ethiopia

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