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
Malaysia
(2) Ahamd Suhaimi Baharudi School of Computer Sciences, Universiti Sains Malaysia
Malaysia
(3) Tariq Tawfeeq Yousif Alabdullah University of Basrah, Iraq
Iraq
(*) Corresponding Author
Abstract
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.
Downloads
Metrics
References
Alabdullah, T. T. Y., Ahmed, E. R., and Nor, M. I. (2020). The World Declining Economy And Coronavirus Pandemic: Systems Should Be Continued. Russian Journal of Agricultural and Socio-Economic Sciences 102, 89–96. doi: 10.18551/rjoas.2020-06.11.
Ahmed, E. R., Islam, M. A., Alabdullah, T. T. Y., and bin Amran, A. (2018c). Proposed the pricing model as an alternative Islamic benchmark. Benchmarking: An International Journal 25, 2892–2912. doi: 10.1108/bij-04-2017-0077. DOI: https://doi.org/10.1108/BIJ-04-2017-0077
Abushammala, S. N., Alabdullah, T. T. Y., & Ahmed, E. R. (2015). Causal Relationship between Market Growth and Economic Growth. Comparison Study. European Journal of Business and Management 7(33).
Essia Ries, A. (2014). Islamic Sukuk: Pricing mechanism and rating [Електронний ресурс]/Essia Ries Ahmed, Md. Aminul Islam, Tariq Tawfeeq Yousif Alabdullah. Journal of Asian Scientific Research, (4), 11.
Ahmed, E. R., Alabdullah, T. T. Y., Ardhani, L., & Putri, E. (2021). The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives. Journal of Accounting and Business Education, 5(2), 1-8.DOI: http://dx.doi.org/10.26675/jabe.v5i2.19312.
Ahmed, E. R., Alabdullah, T. T. Y., Shaharudin, M. S., & Putri, E. (2020). Further Evidence on the Link between Firm’s Control Mechanisms and Firm Financial Performance: Sultanate of Oman. Journal of Governance and Integrity, 4(1), 1-6. DOI: https://doi.org/10.15282/jgi.4.1.2021.5435
Ahmed, E. R., Alabdullah, T. T. Y., Thottoli, M. M., & Maryanti, E. (2020). Does Corporate Governance Predict Firm Profitability? An Empirical Study in Oman. The International Journal of Accounting and Business Society, 28(1), 127-143. DOI: https://doi.org/10.21776/ub.ijabs.2020.28.1.7
Ahmed, E. R., Alabdullah, T. Y., Islam, M. A., & Asmar, M. (2014) “Sukuk Legitimacy: A New Measurement Based on Content Analysis” 16th Malaysian Finance Association Conference in Sasana Kijang Central Bank of Malaysia, Kuala Lumpur, June 4-6, 2014.
Ahmed, E. R., Aiffin, K. H. B., Alabdullah, T. T. Y., & Zuqebah, A. (2016). Zakat and Accounting Valuation Model. Journal of Reviews on Global Economics, 5, 16-24. DOI: https://doi.org/10.6000/1929-7092.2016.05.02
Ahmed, E. R., Islam, M. A., and & Alabdullah, T. T. Y. (2017). The moderating role of Shariah supervisory board on sukuk pricing benchmark. International Journal of Excellence in Islamic Banking and Finance 6.
Ahmed, E. R., Islam, M. A., Alabdullah, T. T. Y., & Amran, A. B. (2019). A qualitative analysis on the determinants of legitimacy of sukuk. Journal of Islamic Accounting and Business Research, Vol. 10 No. 3, pp. 342-368. DOI: https://doi.org/10.1108/JIABR-01-2016-0005
Ahmed, E. R., Islam, A., Zuqibeh, A., & Alabdullah, T. T. Y. (2014). Risks management in Islamic financial instruments. Advances in Environmental Biology, 402-406.
Ahmed, E. R., Alabdullah, T. T. Y., Ardhani, L., & Putri, E. (2021). The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives. Journal of Accounting and Business Education, 5(2), 1-8.DOI: http://dx.doi.org/10.26675/jabe.v5i2.19312. DOI: https://doi.org/10.26675/jabe.v5i2.19312
Ahmed, E. R., Alabdullah, T. T. Y & Shaharudin, M. S. (2020). Approaches to Control Mechanisms and Their Implications for Companies’ Profitability: a Study in UAE. Journal of accounting Science, Vol. 4, no. 2, pp. 11-20. DOI: https://doi.org/10.21070/jas.v4i2.1010
Ahmed, E. R., Rahim, N. F. A., Alabdullah, T. T. Y., & Thottoli, M. M. (2019). An examination of social media role in entrepreneurial intention among accounting students: a SEM study. Journal of Modern Accounting and Auditing, 15(12), 577-589. DOI: https://doi.org/10.17265/1548-6583/2019.12.003
Ahmed, E. R., Alabdullah, T. T. Y., Amran, A., & Yahya, S. B. (2018). Indebtedness Theory and Shariah Boards: A Theoretical Approach. Global Business and Management Research, 10(1), 127-134.
Alabdullah, T. T. Y. (2021). Management accounting insight via a new perspective on the risk management - companies’ profitability relationship. International Journal of Intelligent Enterprise 7, In press.
Alabdullah, T. T. Y. (2019). Management Accounting and Service Companies' Performance: Research in Emerging Economies, Australasian Accounting, Business and Finance Journal, 13(4), 100-118.doi:10.14453/aabfj.v13i4.8. DOI: https://doi.org/10.14453/aabfj.v13i4.8
Alabdullah, T. T. Y. (2021). Ownership Structure and the Failure or Success of Firm Performance: Evidence from Emerging Market; Cross-sectional Analysis. International Journal of Business and Management Invention, 10(8).
Alabdullah, T. T. Y. (2017). Compensation committee, company board attributes, and company performance: The moderating effect of leadership position. Paper presented at the 2017 Wei International Academic Conference Proceedings, July 24-27, 2017, Business and Economics.
Alabdullah, T. T. Y. (2016d). Agency Theory Perspective: A Quantitative Study Of Accounting Performance Measures In Emerging Economies. ICTE Proceedings, New York.
Alabdullah, T. T. Y. (2016a). Are Board Size And Ownership Structure Beneficial In Emerging Markets’ Firms? Evidence from Jordan. International Journal of Management & Information Systems (IJMIS), 20(3), 87-94. DOI: https://doi.org/10.19030/ijmis.v20i3.9752
Alabdullah, T. T. Y., Ahmed, E. R., & Nor, M. I. (2018). New Ideas from Management, Finance and Accounting Perspective: The Research for A New Link Between A Company’s Outcome and Risk Management. 5th International Conference on New Ideas in Management, Economics and Accounting.
Alabdullah, T. T. Y. (2016c). Corporate Governance from The Perspective of The Past and The Present and The Need to Fill an International Gap. Risk Governance & Control: Financial Markets & Institutions, 6(4). DOI: https://doi.org/10.22495/rcgv6i4art12
Alabdullah, T. T. Y. (2016b). The Performance of Companies and The Board’s Characteristics From the New Perspective of Manipulation Avoidance. Corporate Ownership & Control, 13(4), 279-286. DOI: https://doi.org/10.22495/cocv13i4c2p1
Alabdullah, T. T. Y., Yahya, S., & Ramayah, T. (2014b). Corporate Governance Development: New or Old Concept? European Journal of Business and Management, 6(7), 312-315.
Alabdullah, T. T. Y., Yahya, S., and T.Ramayah (2014a). Corporate Governance Mechanisms and Jordanian Companies’ Financial Performance. Asian Social Science 10, 247–247. DOI: https://doi.org/10.5539/ass.v10n22p247
Alabdullah, T. T. Y., Alfadhl, M. M. A., Yahya, S., & Rabi, A. M. A. (2014). The Role of Forensic Accounting in Reducing Financial Corruption: A Study in Iraq. International Journal of Business and Management, 9 (1), 26. DOI: https://doi.org/10.5539/ijbm.v9n1p26
Alabdullah, T. T. Y., Ahmed, E. R., & Ahmed, R. R. (2021). Organization features and profitability: Implications for a sample of Emerging Countries. Journal of Accounting and Business Education, 5(2), 43-52.DOI: http://dx.doi.org/10.26675/jabe.v5i2.16351. DOI: https://doi.org/10.26675/jabe.v5i2.16351
Alabdullah, T. T. Y., Ahmed, E. R., and Nor, M. I. (2020). The World Declining Economy And Coronavirus Pandemic: Systems Should Be Continued. Russian Journal of Agricultural and Socio-Economic Sciences 102, 89–96. doi: 10.18551/rjoas.2020-06.11 DOI: https://doi.org/10.18551/rjoas.2020-06.11
Alabdullah, T. T. Y., Ahmed, E. R., Mohammed Almashhadani, M, Yousif S, Almashhadani H, Almashhadani R, Putri, E (2021). How Significantly to Emerging Economies Benefit From Board Attributes and Risk Management in Enhancing Firm Profitability? 5(2). DOI: https://doi.org/10.21070/jas.v5i2.1530
Alabdullah, T. T. Y., Ahmed, E. R., (2020). A cross-sectional analysis of the influence of corporate governance features on the organizational outcomes: An assessment. International Islamic University Chittagong. 17(2). P.P 6-26.
Alabdullah, T. T. Y., Yahya, S., Nor, M. I., & Majeed, F. Q. (2016). An Investigation of Corporate Governance from A New Perspective: Examining the Financial Performance of Companies and The Impact of Executive Turnover. Corporate Board: Role, Duties & Composition, 12(1). DOI: https://doi.org/10.22495/cbv12i1art6
Alabdullah, T. T. Y., Ahmed, E. R. (2019). Board Diversity and Disclosure of Corporate Social Responsibility Link: A Study in Malaysia. Journal of Adv Research in Dynamic & Control System, 11(11). DOI: https://doi.org/10.5373/JARDCS/V11SP11/20193144
Alabdullah, T. T. Y., Ahmed, E. R., & Muneerali, M. (2019). Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia?. Journal of Accounting Science, 3(2), 121-135. DOI: https://doi.org/10.21070/jas.v3i2.2810
Alabdullah, T. T. Y. (2018). The relationship between ownership structure and firm financial performance. Benchmarking: An International Journal, 25(1), 319-333. DOI: https://doi.org/10.1108/BIJ-04-2016-0051
Alabdullah, T. T. Y., Laadjal, A., Ries, E., & Al-Asadi, Y. A. A. (2018). Board Features and Capital Structure in Emerging Markets. Journal of Advanced Management Science, 6 (2). DOI: https://doi.org/10.18178/joams.6.2.74-80
Alabdullah, T. T. Y., Nor, M. I., & Ahmed, E. R. (2018). The determination of firm performance in emerging nations: Do board size and firm size matter? Management, 5(3), 57-66. DOI: https://doi.org/10.9756/IAJAFM/V5I2/1810017
Alabdullah, T. T. Y & Ahmed, E. R. (2020). Audit Committee Impact on Corporate Profitability in Oman Companies: an Auditing and Management Accounting Perspective. Riset Akuntansi dan Keuangan Indonesia, Vol. 5, no. 2, pp. 121-128. DOI: https://doi.org/10.23917/reaksi.v5i2.11836
Alabdullah, T. T. Y., Ahmed, E. R., & Nor, M. I. (2019). Do board characteristics provide more enhancement for firm financial performance? A corporate governance perspective. New challenges in corporate governance: Theory and practice (pp. 89-91). https://doi.org/10.22495/ncpr_25. DOI: https://doi.org/10.22495/ncpr_25
Alabdullah, T. T. Y. and Ahmed, E. R. (2018).
Corporate Governance: To What Extent it is important in the Arab Countries. International Journal of Science and Research 7.
Alabdullah, T. T. Y & Ahmed, E. R. & Abushammala, S. (2020). Growth of Companies: Empirical Study of the Companies Listed in Developing Economies. Journal of accounting Science, Vol. 4, no. 2, pp. 1-10. DOI: https://doi.org/10.21070/jas.v4i2.677
Alfadhl, M. M. A., Alabdullah, T. T. Y. (2016). Agency Cost and Management Behavior: The Role of Performance as a Moderator. International Journal of Science and Research (IJSR), 5(1), 1858-1864.
Alfadhl, M. M. A. F. and Alabdullah, T. T. Y. (2013). Determinants of the Managerial Behavior of Agency Cost and Its Influential Extent on Performance: A Study in Iraq. International Journal of Humanities and Social Science, 3–3.
Alfadhl, M. M. A., Alabdullah, T. T. Y. (2016). Agency Cost and Management Behavior: The Role of Performance as a Moderator. International Journal of Science and Research (IJSR), 5(1), 1858-1864. DOI: https://doi.org/10.21275/v5i1.NOV153199
Almashhadani, M. (2021). How Dose Corporate Governance Leverage Organizational Performance: A Survey With Suggestions And Notes For Further Research. Russian Journal of Agricultural and Socio-Economic Sciences 3(111), 3–9. DOI: https://doi.org/10.18551/rjoas.2021-03.01
Almashhadani, M. (2020). Testing the effecting elements of R&D engineer’s inventively in design industrialization Sector: A study in Singapore. Journal of Information and Computational Science,10(5).
Essia Ries, A. (2014). Islamic Sukuk: Pricing mechanism and rating [Електронний ресурс]/Essia Ries Ahmed, Md. Aminul Islam, Tariq Tawfeeq Yousif Alabdullah. Journal of Asian Scientific Research, (4), 11.
Falih Chichan, H., & Alabdullah, T. T. Y. (2021). Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq. Journal of Accounting Science, 5(2), 114-126. DOI: https://doi.org/10.21070/jas.v5i2.1543
Nor, M. I., Masron, T. A., & Alabdullah, T. T. Y. (2020). Macroeconomic fundamentals and the exchange rate volatility: empirical evidence from Somalia. SAGE Open, 10(1), 2158244019898841. DOI: https://doi.org/10.1177/2158244019898841
Abdullah, F., Hamali, J., Deen, A. R., Saban, G., & Abdurahman, A. Z. A. (2009). Developing a framework of success of Bumiputera entrepreneurs. Journal of Enterprising Communities: People and Places in the Global Economy, 3(1), 8-24. DOI: https://doi.org/10.1108/17506200910943652
Ahmad, N. H., & Seet, P. S. (2009). Dissecting behaviours associated with business failure: A qualitative study of SME owners in Malaysia and Australia. Asian Social Science, 5(9), 98-104. DOI: https://doi.org/10.5539/ass.v5n9p98
Ahmad, N. H., Wilson, C., & Kummerow, L. (2011). Assessing the dimensionality of business success: The perspectives of Malaysian SME owner-managers. Journal of Asia-Pacific Business, 12(3), 207-224. doi:10.1080/10599231.2011.586855 DOI: https://doi.org/10.1080/10599231.2011.586855
Altinay, L., Madanoglu, M., De Vita, G., Arasli, H., & Ekinci, Y. (2015). The Interface between Organizational Learning Capability, Entrepreneurial Orientation, and SME Growth. Journal of Small Business Management. doi:10.1111/jsbm.12219 DOI: https://doi.org/10.1111/jsbm.12219
Alzougool, B., & Kurnia, S. (2010). Towards a better understanding of SMEs perception of electronic commerce technology adoption. Interdisciplinary Journal of Contemporary Research in Business, 2(3), 9-37.
Anderson, B. S., & Eshima, Y. (2013). The influence of firm age and intangible resources on the relationship between entrepreneurial orientation and firm growth among Japanese SMEs. Journal of Business Venturing, 28(3), 413-429. DOI: https://doi.org/10.1016/j.jbusvent.2011.10.001
Anderson, B. S., Kreiser, P. M., Kuratko, D. F., Hornsby, J. S., & Eshima, Y. (2015). Reconceptualizing entrepreneurial orientation. Strategic Management Journal, 36(10), 1579-1596. DOI: https://doi.org/10.1002/smj.2298
Auger, P. (2005). The impact of interactivity and design sophistication on the performance of commercial websites for small businesses. Journal of Small Business Management, 43(2), 119-137. DOI: https://doi.org/10.1111/j.1540-627x.2005.00129.x
Baker, W. E., & Sinkula, J. M. (2009). The complementary effects of market orientation and entrepreneurial orientation on profitability in small businesses. Journal of Small Business Management, 47(4), 443-464. DOI: https://doi.org/10.1111/j.1540-627X.2009.00278.x
Bank Negara Malaysia. (2007). Small and Medium Enterprise (SME) Annual Report 2006. Bank Negara Malaysia Retrieved from http://www.bnm.gov.my/?ch=en_publication_catalogue&pg=en_publication_smear&eId=box2&lang=en&yr=2006.
Bank Negara Malaysia. (2008). Small and Medium Enterprise (SME) Annual Report 2007. Bank Negara Malaysia Retrieved from http://www.bnm.gov.my/index.php?ch=en_publication_catalogue&pg=en_publication_smear&ac=66&yr=2007&lang=en&eId=box2.
Bank Negara Malaysia. (2013). Financial stability and payment systems report 2013. Bank Negara Malaysia, Retrieved from http://www.bnm.gov.my/files/publication/fsps/en/2013/cp02.pdf.
Ben Brik, A., Rettab, B., & Mellahi, K. (2011). Market orientation, corporate social responsibility, and business performance. Journal of Business Ethics, 99(3), 307-324. DOI: https://doi.org/10.1007/s10551-010-0658-z
Bordonaba-Juste, V., Lucia-Palacios, L., & Polo-Redondo, Y. (2012). Antecedents and consequences of e-business adoption for European retailers. Internet Research, 22(5), 532-550. DOI: https://doi.org/10.1108/10662241211271536
Breznik, L. (2012). Can information technology be a source of competitive advantage? Economic and Business Review for Central and South-Eastern Europe, 14(3), 251. DOI: https://doi.org/10.15458/2335-4216.1232
Brouthers, K. D., Nakos, G., & Dimitratos, P. (2015). SME entrepreneurial orientation, international performance, and the moderating role of strategic alliances. Entrepreneurship Theory and Practice, 39(5), 1161-1187. DOI: https://doi.org/10.1111/etap.12101
Bygrave, W. D., & Zacharakis, A. (2010). Entrepreneurship (2nd ed.): John Wiley & Sons , Inc.
Chae, H.-C., Koh, C. E., & Prybutok, V. R. (2014). Information Technology Capability and Firm Performance: Contradictory Findings and Their Possible Causes. MIS quarterly, 38(1), 305-326. DOI: https://doi.org/10.25300/MISQ/2014/38.1.14
Chen, H., Chiang, R. H., & Storey, V. C. (2012). Business Intelligence and Analytics: From Big Data to Big Impact. MIS quarterly, 36(4), 1165-1188. DOI: https://doi.org/10.2307/41703503
Enterprises. Sustainability, 7(2), 1411-1428.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
Chow, C. W., & Van, W. A. (2006). The use and usefulness of nonfinancial performance measures. Management Acconting Quarterly, 7(3).
Drnevich, P. L., & Croson, D. C. (2013). Information Technology and Business-Level Strategy: Toward an Integrated Theoretical Perspective. MIS quarterly, 37(2), 483-509. DOI: https://doi.org/10.25300/MISQ/2013/37.2.08
Ferreira, J. J., Azevedo, S. G., & Ortiz, R. F. (2011). Contribution of resource-based view and entrepreneurial orientation on small firm growth. Contribución del Enfoque de Recursos y Capacidades y la Orientación Emprendedora en el Crecimiento de las Pequeñas Empresas., 11(1), 95-116. doi:10.5295/cdg.100185jf DOI: https://doi.org/10.5295/cdg.100185jf
Fornell, C. (1985). A second generation of multivariate analysis: Classification of methods and implications for marketing research. (414). The University of Michigan.
Gefen, D., Straub, D., & Boudreau, M.-C. (2000). Structural equation modeling and regression: Guidelines for research practice. Communications of the Association for Information systems, 4(1), 2-77. DOI: https://doi.org/10.17705/1CAIS.00407
Ghosh, S. (1998). Making business sense of the Internet. Harvard business review, 76(2), 126-135.
Gök, A., Waterworth, A., & Shapira, P. (2015). Use of web mining in studying innovation. Scientometrics, 102(1), 653-671. DOI: https://doi.org/10.1007/s11192-014-1434-0
Gonzálvez-Gallego, N., Molina-Castillo, F.-J., Soto-Acosta, P., Varajao, J., & Trigo, A. (2015). Using integrated information systems in supply chain management. Enterprise Information Systems, 9(2), 210-232. DOI: https://doi.org/10.1080/17517575.2013.879209
Götz, O., Liehr-Gobbers, K., & Krafft, M. (2010). Evaluation of structural equation models using the partial least squares (PLS) approach Handbook of partial least squares (pp. 691-711): Springer. DOI: https://doi.org/10.1007/978-3-540-32827-8_30
Gupta, V. K., & Batra, S. (2015). Entrepreneurial orientation and firm performance in Indian SMEs: Universal and contingency perspectives. International Small Business Journal, 1-23. doi:10.1177/0266242615577708 DOI: https://doi.org/10.1177/0266242615577708
Hafeez, S., Chaudhry, R. M., Siddiqui, Z. U., & Rehman, K. U. (2011). The effect of market and entrepreneurial orientation on firm performance. Information Management & Business Review, 3(6), 389-395. DOI: https://doi.org/10.22610/imbr.v3i6.956
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2012). Editorial-Partial Least Squares: The Better Approach to Structural Equation Modeling? Long Range Planning, 45(5-6), 312-319. DOI: https://doi.org/10.1016/j.lrp.2012.09.011
Hakala, H. (2011). Strategic orientations in management literature: three approaches to understanding the interaction between market, technology, entrepreneurial and learning orientations. International Journal of Management Reviews, 13(2), 199-217. DOI: https://doi.org/10.1111/j.1468-2370.2010.00292.x
Hakala, H., & Kohtamäki, M. (2010). The interplay between orientations: entrepreneurial, technology and customer orientations in software companies. Journal of Enterprising Culture, 18(3), 265-290. DOI: https://doi.org/10.1142/S0218495810000598
Hughes, M., & Morgan, R. E. (2007). Deconstructing the relationship between entrepreneurial orientation and business performance at the embryonic stage of firm growth. Industrial Marketing Management, 36(5), 651-661. DOI: https://doi.org/10.1016/j.indmarman.2006.04.003
Ittner, C. D., & Larcker, D. F. (2003). Coming up short on nonfinancial performance measurement. Harvard business review, 81(11), 88-95.
Jaworski, B. J., & Kohli, A. K. (1993). Market orientation: antecedents and consequences. The Journal of Marketing, 57, 53-70. DOI: https://doi.org/10.1177/002224299305700304
Jones, P., Simmons, G., Packham, G., Beynon-Davies, P., & Pickernell, D. (2014). An exploration of the attitudes and strategic responses of sole-proprietor micro-enterprises in adopting information and communication technology. International Small Business Journal, 32(3), 285-306. DOI: https://doi.org/10.1177/0266242612461802
Khalique, M., Isa, A. H. M., Shaari, J. A. N., & Ageel, A. (2011). Challenges faced by the Small and Medium Enterprises (SMEs) in Malaysia: An intellectual capital perspective. International Journal of Current Research, 3(6), 398-401.
Kihn, L.-A. (2010). Performance outcomes in empirical management accounting research: Recent developments and implications for future research. International Journal of Productivity and Performance Management, 59(5), 468-492. DOI: https://doi.org/10.1108/17410401011052896
Kmieciak, R., Michna, A., & Meczynska, A. (2012). Innovativeness, empowerment and IT capability: evidence from SMEs. Industrial Management & Data Systems, 112(5), 707-728. DOI: https://doi.org/10.1108/02635571211232280
presented at the Proceedings of the seventh ACM SIGKDD international conference on Knowledge discovery and data mining.
Kohli, A. K., & Jaworski, B. J. (1990). Market orientation: the construct, research propositions, and managerial implications. The Journal of Marketing, 54, 1-18. DOI: https://doi.org/10.1177/002224299005400201
Kraus, S., Rigtering, J. C., Hughes, M., & Hosman, V. (2012). Entrepreneurial orientation and the business performance of SMEs: a quantitative study from the Netherlands. Review of Managerial Science, 6(2), 161-182. DOI: https://doi.org/10.1007/s11846-011-0062-9
Kumar, V., Jones, E., Venkatesan, R., & Leone, R. P. (2011). Is market orientation a source of sustainable competitive advantage or simply the cost of competing? Journal of Marketing, 75(1), 16-30. DOI: https://doi.org/10.1509/jmkg.75.1.16
Laguía, A. & Moriano, J.A.(2019), “Perceived representation of entrepreneurship in the mass media and entrepreneurial intention”, International Entrepreneurship and Management Journal. DOI: https://doi.org/10.1007/s11365-019-00609-1
Latan, H., & Ramli, N. A. (2013). The results of partial least squares-structural equation modelling analyses (PLS-SEM). Available at SSRN 2364191, 1-35. DOI: https://doi.org/10.2139/ssrn.2364191
Lechner, C., & Gudmundsson, S. V. (2014). Entrepreneurial orientation, firm strategy and small firm performance. International Small Business Journal, 32(1), 36-60. DOI: https://doi.org/10.1177/0266242612455034
Lee, C.-H., & Fu, Y.-H. (2008). Web usage mining based on clustering of browsing features. Paper presented at the Eighth International Conference on Intelligent Systems Design and Applications. DOI: https://doi.org/10.1109/ISDA.2008.185
Lee, Y.-K., Kim, S.-H., Seo, M.-K., & Hight, S. K. (2015). Market orientation and business performance: Evidence from franchising industry. International Journal of Hospitality Management, 44, 28-37. DOI: https://doi.org/10.1016/j.ijhm.2014.09.008
Li, Y. H., Huang, J. W., & Tsai, M. T. (2009). Entrepreneurial orientation and firm performance: The role of knowledge creation process. Industrial Marketing Management, 38(4), 440-449. DOI: https://doi.org/10.1016/j.indmarman.2008.02.004
Lim, S., & Envick, B. R. (2013). Gender and entrepreneurial orientation: a multi-country study. International Entrepreneurship and Management Journal, 9(3), 465-482. DOI: https://doi.org/10.1007/s11365-011-0183-2
Ling, Y., López-Fernández, M.C., Serrano-Bedia, A.M. et al (2019). Organizational culture and entrepreneurial orientation: examination through a new conceptualization lens. , International Entrepreneurship and Management Journal. DOI: https://doi.org/10.1007/s11365-019-00600-w
Lisboa, A., Lages, C., & Skarmeas, D. (2011). Translating entrepreneurial orientation into performance: The role of dynamic capabilities.
Liu, Y., Lu, H., & Hu, J. (2008). IT capability as moderator between IT investment and firm performance. Tsinghua Science & Technology, 13(3), 329-336. DOI: https://doi.org/10.1016/S1007-0214(08)70053-1
Lumpkin, G. T., Cogliser, C. C., & Schneider, D. R. (2009). Understanding and measuring autonomy: an entrepreneurial orientation perspective. Entrepreneurship Theory and Practice, 33(1), 47-69. DOI: https://doi.org/10.1111/j.1540-6520.2008.00280.x
Lumpkin, G. T., & Dess, G. G. (1996). Clarifying the entrepreneurial orientation construct and linking it to performance. Academy of management review, 21(1), 135-172. DOI: https://doi.org/10.5465/amr.1996.9602161568
MacKinnon, D. P. (2011). Integrating mediators and moderators in research design. Research on social work practice, 21(6), 675-681. DOI: https://doi.org/10.1177/1049731511414148
Madanchian, M., Hussein, N., Noordin, F., & Taherdoost, H. (2015). The role of SMEs in economic development; case study of Malaysia. 4(3), 77-84.
Mahmoud, M. A. (2011). Market orientation and business performance among SMEs in Ghana. International Business Research, 4(1), 241-251. DOI: https://doi.org/10.5539/ibr.v4n1p241
Mahmud, N., & Hilmi, M. F. (2014). TQM and Malaysian SMEs performance: The mediating roles of organization learning. Procedia-Social and Behavioral Sciences, 130, 216-225. DOI: https://doi.org/10.1016/j.sbspro.2014.04.026
Marković, M. R. (2008). Managing the organizational change and culture in the age of globalization. Journal of Business Economics and Management, 9(1), 3-11. DOI: https://doi.org/10.3846/1611-1699.2008.9.3-11
MDTCA. (2006). PUNB Perkenal Skim Usahawan Pemborong. Retrieved from http://kpdnkk.bernama.com/newsBm.php?id=180227&
Messersmith, J. G., & Wales, W. J. (2011). Entrepreneurial orientation and performance in young firms: The role of human resource management. International Small Business Journal, 1-22. doi:10.1177/0266242611416141 DOI: https://doi.org/10.1177/0266242611416141
Miller, D., & Friesen, P. H. (1982). Innovation in conservative and entrepreneurial firms: Two models of strategic momentum. Strategic Management Journal, 3(1), 1-25. DOI: https://doi.org/10.1002/smj.4250030102
Ministry of Finance. (2014). economic performance and prospects economic report 2013/2014. the Ministry of Finance Retrieved from http://www.treasury.gov.my/pdf/economy/er/1314/chapter3.pdf.
Mithas, S., Tafti, A. R., Bardhan, I., & Goh, J. M. (2012). Information technology and firm profitability: mechanisms and empirical evidence. MIS quarterly, 36(1), 205-224. DOI: https://doi.org/10.2307/41410414
Mohd Amy Azhar, B. H. M. H., Osman, H. B., & Hoe, C. H. (2010). Financial management practices: an in-depth study among the CEOs of Small and Medium Enterprises (SMEs). International Review of Business Research Papers, 6(6), 13-35.
Moreno, A. M., & Casillas, J. C. (2008). Entrepreneurial orientation and growth of SMEs: A causal model. Entrepreneurship Theory and Practice, 32(3), 507-528. DOI: https://doi.org/10.1111/j.1540-6520.2008.00238.x
Narver, J. C., & Slater, S. F. (1990). The effect of a market orientation on business profitability. The Journal of Marketing, 20-35. DOI: https://doi.org/10.1177/002224299005400403
Nucci, A. R. (1999). The demography of business closings. Small Business Economics, 12(1), 25. DOI: https://doi.org/10.1023/A:1008036821487
Oudan, R. (2012). Market orientation-transforming trade and firm performance. International Journal of Marketing Studies, 4(2), 3-8. DOI: https://doi.org/10.5539/ijms.v4n2p3
Pan, X.; Zhang, J.; Song, M.; Ai, B. (2018). “ Innovation resources integration pattern in high-tech entrepreneurial
Enterprises”. International Entrepreneurship and Management Journal”, 14, 51–66.
PEMANDU. (2011). Get Malaysian Business Online. Retrieved from http://etp.pemandu.gov.my/10_November_2011-@-Get_Malaysian_Business_Online.aspx
Polo Peña, A. I., Frías Jamilena, D. M., & Rodríguez Molina, M. Á. (2011). Impact of Market Orientation and ICT on the Performance of Rural Smaller Service Enterprises*. Journal of Small Business Management, 49(3), 331-360. DOI: https://doi.org/10.1111/j.1540-627X.2011.00332.x
Porter, M. E., & Millar, V. E. (1985). How information gives you competitive advantage: Harvard Business Review, Reprint Service.
Presutti, M., & Odorici, V. (2019). Linking entrepreneurial and market orientation to the SME’s performance growth: the moderating role of entrepreneurial experience and networks. International Entrepreneurship and Management Journal. DOI: https://doi.org/10.1007/s11365-018-0533-4
Prieto, I. M., & Revilla, E. (2006). Learning capability and business performance: a non-financial and financial assessment. Learning Organization, The, 13(2), 166-185. DOI: https://doi.org/10.1108/09696470610645494
Qu, R., & Zhang, Z. (2015). Market orientation and business performance in MNC foreign subsidiaries—Moderating effects of integration and responsiveness. Journal of Business Research, 68(5), 919-924. DOI: https://doi.org/10.1016/j.jbusres.2014.09.018
Reisinger, Y., & Mavondo, F. (2007). Structural equation modeling: Critical issues and new developments. Journal of Travel & Tourism Marketing, 21(4), 41-71. DOI: https://doi.org/10.1300/J073v21n04_05
Rosique-Blasco, M., Madrid-Guijarro, A., & García-Pérez-de-Lema, D. (2018). The effects of personal abilities and self-efficacy on entrepreneurial intentions. International Entrepreneurship and Management Journal, 14(4), 1025–1052. DOI: https://doi.org/10.1007/s11365-017-0469-0
Rosnan, H., Saihani, S. B., Yusoff, N., & Daud, N. M. (2016). Export Readiness Among Small-and Medium-Sized Enterprises in Malaysia. Paper presented at the Proceedings of the 1st AAGBS International Conference on Business Management 2014 (AiCoBM 2014). DOI: https://doi.org/10.1007/978-981-287-426-9_5
Runyan, R. C., Huddleston, P., & Swinney, J. (2006). Entrepreneurial orientation and social capital as small firm strategies: A study of gender differences from a resource-based view. International Entrepreneurship and Management Journal, 2(4), 455-477. doi:10.1007/s11365-006-0010-3 DOI: https://doi.org/10.1007/s11365-006-0010-3
Sambasivan, M., Abdul, M., & Yusop, Y. (2009). Impact of personal qualities and management skills of entrepreneurs on venture performance in Malaysia: Opportunity recognition skills as a mediating factor. Technovation, 29(11), 798-805. DOI: https://doi.org/10.1016/j.technovation.2009.04.002
Sefnedi. (2007). The relationship between market orientation and export performance: The mediating impact of export marketing management competency and the moderating effect of environmental factors. (Ph.D.), Universiti Sains Malaysia, Pualu Pinang, Malaysia.
Shah Alam, S., Ali, M. Y., & Jani, M. F. M. (2011). An empirical study of factors affecting electronic commerce adoption among SMEs in Malaysia. Journal of Business Economics and Management, 12(2), 375-399. DOI: https://doi.org/10.3846/16111699.2011.576749
Sharma, P. N., & Kim, K. H. (2013). A comparison of PLS and ML bootstrapping techniques in SEM: A Monte Carlo study. In H. Abdi, W. W. Chin, V. E. Vinzi, G. Russolillo, & L. Trinchera (Eds.), New perspectives in partial least squares and related methods (Vol. 56, pp. 201-208): Springer. DOI: https://doi.org/10.1007/978-1-4614-8283-3_13
Simmons, G., Armstrong, G. A., & Durkin, M. G. (2011). An exploration of small business website optimization: enablers, influencers and an assessment approach. International Small Business Journal, 29(5), 534-561. DOI: https://doi.org/10.1177/0266242610369945
Simon, A., Bartle, C., Stockport, G., Smith, B., Klobas, J. E., & Sohal, A. (2015). Business leaders’ views on the importance of strategic and dynamic capabilities for successful financial and non-financial business performance. International Journal of Productivity and Performance Management, 64(7), 908-931. DOI: https://doi.org/10.1108/IJPPM-05-2014-0078
Slater, S. F., & Narver, J. C. (1995). Market orientation and the learning organization. The Journal of Marketing, 59, 63-74. DOI: https://doi.org/10.1177/002224299505900306
Slater, S. F., & Narver, J. C. (2000). The positive effect of a market orientation on business profitability: A balanced replication. Journal of Business Research, 48(1), 69-73. DOI: https://doi.org/10.1016/S0148-2963(98)00077-0
SME Corp. Malaysia. (2011). Annual report 2010/11. National SME Development Council Retrieved from http://www.smecorp.gov.my/images/Publication/Annual-report/BI/annual-report-2010.pdf.
SME Corp. Malaysia. (2012). Structural characteristics of Malaysian SMEs Summary SME Masterplan 2012-2020 (pp. 28-37). Kuala Lumpur: Small and Medium Enterprise Corporation Malaysia (SME Corp. Malaysia).
SME Corp. Malaysia. (2013). Guideline for new sme definition. SME Corp. Malaysia.
SME Corp. Malaysia. (2014). Annual Report 2013/14. National SME Development Council Retrieved from http://www.smecorp.gov.my/images/Publication/Annual-report/BI/annual-report-2013.pdf.
SME Corp. Malaysia. (2015). Annual Report 2014/15. National SME Development Council Retrieved from http://www.smecorp.gov.my/images/Publication/Annual-report/BI/Annual-report-2014.pdf.
SME Info. (2010). SME developments and outlookSME Annual Report 2009/10. Kuala Lumpur Sentral, Malaysia: http://www.smeinfo.com.my. Retrieved from www.smecorp.gov.my/old/sites/default/files/Chapter2.pdf. Retrieved from www.smecorp.gov.my/old/sites/default/files/Chapter2.pdf
Spillan, J. E., & Parnell, J. (2006). Marketing resources and firm performance among SMEs. European management journal, 24(2-3), 236-245. DOI: https://doi.org/10.1016/j.emj.2006.03.013
The Star. (2014). Efforts being taken to encourage entrepreneurism. Retrieved from http://www.thestar.com.my/business/sme/2014/09/15/spreading-the-word-efforts-being-taken-to-encourage-entrepreneurism/
The Star. (2015, 28 December 2015). Malaysia's mobile telcos need to be more innovative in a saturated market. The Star. Retrieved from http://www.thestar.com.my/business/business-news/2015/12/28/telcos-need-to-be-more-innovative-in-a-saturated-market/
Thornhill, S., & Amit, R. (2003). Learning about failure: Bankruptcy, firm age, and the resource-based view. Organization science, 14(5), 497-509. DOI: https://doi.org/10.1287/orsc.14.5.497.16761
Tippins, M. J., & Sohi, R. S. (2003). IT competency and firm performance: is organizational learning a missing link? Strategic Management Journal, 24(8), 745-761. DOI: https://doi.org/10.1002/smj.337
Tsai, S.-p. (2011). Fostering international brand loyalty through committed and attached relationships. International Business Review, 20(5), 521-534. DOI: https://doi.org/10.1016/j.ibusrev.2010.10.001
Urban, B. (2010). Technology and entrepreneurial orientation at the organisational level in the Johannesburg area. SA Journal of Human Resource Management, 8(1), 1-9. DOI: https://doi.org/10.4102/sajhrm.v8i1.212
Urde, M., Baumgarth, C., & Merrilees, B. (2013). Brand orientation and market orientation—From alternatives to synergy. Journal of Business Research, 66(1), 13-20. DOI: https://doi.org/10.1016/j.jbusres.2011.07.018
USITC. (2010). Small and medium-sized enterprises: Overview of participation in US exports. United States International Trade Commission Retrieved from www.usitc.gov/publications/332/pub4125.pdf.
Ussahawanitchakit, P., & Intakhan, P. (2011). Internet strategy of e-commerce businesses in Thailand. International Journal of Business Strategy, 11(1), 47-66.
Voola, R., Casimir, G., Carlson, J., & Anushree Agnihotri, M. (2012). The effects of market orientation, technological opportunism, and e-business adoption on performance: A moderated mediation analysis. Australasian Marketing Journal (AMJ), 20, 136-146. doi:10.1016/j.ausmj.2011.10.001 DOI: https://doi.org/10.1016/j.ausmj.2011.10.001
Wang, C.-H., Chen, K.-Y., & Chen, S.-C. (2012). Total quality management, market orientation and hotel performance: The moderating effects of external environmental factors. International Journal of Hospitality Management, 31(1), 119-129. DOI: https://doi.org/10.1016/j.ijhm.2011.03.013
Wiklund, J., & Shepherd, D. (2003). Knowledge‐based resources, entrepreneurial orientation, and the performance of small and medium‐sized businesses. Strategic Management Journal, 24(13), 1307-1314. DOI: https://doi.org/10.1002/smj.360
Wiklund, J., & Shepherd, D. (2005). Entrepreneurial orientation and small business performance: a configurational approach. Journal of Business Venturing, 20(1), 71-91. DOI: https://doi.org/10.1016/j.jbusvent.2004.01.001
Wu, F., Mahajan, V., & Balasubramanian, S. (2003). An analysis of e-business adoption and its impact on business performance. Journal of the academy of marketing science, 31(4), 425-447. DOI: https://doi.org/10.1177/0092070303255379
Wu, L., & Brynjolfsson, E. (2013). The future of prediction: How Google searches foreshadow housing prices and sales. Available at SSRN 2022293.
presented at the Third International Conference on Computing Communication & Networking Technologies (ICCCNT), Coimbatore, India.
Yan, Y. and Guan, J. (2019), “Entrepreneurial ecosystem, entrepreneurial rate and innovation: the moderating role of internet attention”, International Entrepreneurship and Management Journal, Vol. 15 No. 2, pp. 625-650. DOI: https://doi.org/10.1007/s11365-018-0493-8
Zhang, S. S., van Doorn, J., & Leeflang, P. S. (2014). Does the importance of value, brand and relationship equity for customer loyalty differ between Eastern and Western cultures? International Business Review, 23(1), 284-292. DOI: https://doi.org/10.1016/j.ibusrev.2013.05.002
Copyright (c) 2021 Abdulkarim Kanaan-Jebna, Ahamd Suhaimi Baharudi, Tariq Tawfeeq Yousif Alabdullah
This work is licensed under a Creative Commons Attribution 4.0 International License.
