Entrepreneurial Orientation, Market Orientation, Managerial Accounting and Manufacturing SMEs Satisfaction

Orientasi Kewirausahaan, Orientasi Pasar, Akuntansi Manajerial dan Kepuasan UKM Manufaktur

  • (1) * Abdulkarim Kanaan-Jebna            School of Computer Sciences, Universiti Sains Malaysia  

  • (2)  Ahamd Suhaimi Baharudi            School of Computer Sciences, Universiti Sains Malaysia  

  • (3)  Tariq Tawfeeq Yousif Alabdullah             University of Basrah, Iraq  

    (*) Corresponding Author


From a management accounting perspective, this study aims at examining the relations of entrepreneurial and market orientations and SMEs satisfaction in terms of financial and non-financial performance. SEM was conducted on 107 responses including management accountants from the manufacturing SMEs in Malaysia. The results reveal a null relationship between entrepreneurial orientation and financial-performance satisfaction, while it shows a positive impact on non-financial performance. In contrast, market orientation affects financial and non-financial performance positively. However, to understand the null impacts, interviews were conducted with owner-managers of manufacturing SMEs in Penang. Based on the interviews and the analysis, practical implications are provided to entrepreneurs of SMEs, the Malaysian government, and researchers.


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How to Cite
Abdulkarim Kanaan-Jebna, Ahamd Suhaimi Baharudi, & Tariq Tawfeeq Yousif Alabdullah. (2021). Entrepreneurial Orientation, Market Orientation, Managerial Accounting and Manufacturing SMEs Satisfaction. Journal of Accounting Science, 6(1), 1-14. https://doi.org/10.21070/jas.v6i1.1590
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