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

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.