2022
DOI: 10.1080/23311975.2022.2124592
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Systematic review of the barriers to social enterprise performance using an institutional framework

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Cited by 27 publications
(31 citation statements)
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References 39 publications
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“…For example, [32] and [33] found that entrepreneurs with higher levels of education were more likely to start businesses with high growth potential. Similarly, [28], [34], [35], and [36] found that entrepreneurship education programs can have a positive impact on the success of new businesses.…”
Section: Educationmentioning
confidence: 99%
“…For example, [32] and [33] found that entrepreneurs with higher levels of education were more likely to start businesses with high growth potential. Similarly, [28], [34], [35], and [36] found that entrepreneurship education programs can have a positive impact on the success of new businesses.…”
Section: Educationmentioning
confidence: 99%
“…Pemanfaatan digital dalam akuntansi keuangan dan akuntansi manajemen dapat membantu UMKM dalam menghitung, melaporkan, mengirimkan, dan menginterpretasikan data keuangan dengan lebih cepat, lebih efisien, dan efektif, yang dapat meningkatkan kinerja keuangan dan non-keuangan mereka (Elaoud & Jarboui, 2017;Zhai & Wang, 2016). Oleh karena itu, UMKM disarankan untuk mengadopsi teknologi digital dalam manajemen dan akuntansi untuk meningkatkan kinerjanya selama pandemi COVID-19 (Iskandar et al, 2022;-Kurniawan et al, 2023;Nurani et al, 2020;Supriyati et al, 2022). Digitalisasi memiliki potensi untuk mengganggu domain akuntansi manajemen, mempengaruhi lanskap digital organisasi dan model bisnis yang terkait, serta praktik akuntansi manajemen dan kontrol dan peran pengawas (Firdaus & Rahmawati, 2018;Julianto et al, 2022;Knudsen, 2020;Latifah et al, 2021;Möller et al, 2020).…”
Section: Pendahuluanunclassified
“…Secondly, small businesses play a crucial role in the global economy, and their success is essential for economic growth and job creation [12], [13]. Digitalizing accounting can help small businesses improve their financial management, which can lead to better financial performance and growth (Agostino et al, 2022;Jans et al, 2022).…”
Section: Introductionmentioning
confidence: 99%