Abdulkarim Kanaan-Jebna
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Entrepreneurial Orientation, Market Orientation, Managerial Accounting and Manufacturing SMEs Satisfaction: Orientasi Kewirausahaan, Orientasi Pasar, Akuntansi Manajerial dan Kepuasan UKM Manufaktur Abdulkarim Kanaan-Jebna; Ahamd Suhaimi Baharudi; Tariq Tawfeeq Yousif Alabdullah
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1590

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.