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Article
Publication date: 13 February 2009

Simha R. Magal, Parag Kosalge and Nancy M. Levenburg

E‐business adoption among small and medium‐sized enterprises (SMEs) has been limited because of resource constraints and a failure to understand the strategic value of e‐business…

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Abstract

Purpose

E‐business adoption among small and medium‐sized enterprises (SMEs) has been limited because of resource constraints and a failure to understand the strategic value of e‐business. To facilitate decision making concerning e‐business applications and their implementation, simple, low cost tools are needed to assist in analyzing and developing effective e‐business strategies. This paper aims to evaluate the use of e‐business applications among SMEs, to test the robustness of importance‐performance (IP) analysis models and to present IP mapping as a resource/tool for decision making.

Design/methodology/approach

A total of 19 e‐business motivations were identified from the literature and incorporated into a self‐administered survey questionnaire. Data were collected from 439 SMEs located throughout the US.

Findings

Most IP studies have assumed that importance and performance are independent; however, three recent studies have argued otherwise, identifying positive, negative and v‐shaped relationships. The study finds a fourth, N‐shaped relationship between importance and performance. This is an extension of the v‐shaped relationship and appears when the full range of performance scale values is displayed.

Research limitations/implications

The relationship between the “importance” and “performance” variables suggests a path of travel that can help show the e‐business adoption states and the possible undulations in e‐business strategies along the path. Firms can identify their location on an IP map relative to the N‐shaped path and then identify the path to the optimum location on the map.

Originality/value

This paper should be useful for academic researchers and business practitioners seeking guidance in terms of which e‐business applications to adopt and implement.

Details

Journal of Enterprise Information Management, vol. 22 no. 1/2
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 1 April 2006

Raija Komppula and Helen Reijonen

The purpose of this study was to identify those factors that are supposed to be the most important in terms of small business success in tourism industry. The empirical data is…

650

Abstract

The purpose of this study was to identify those factors that are supposed to be the most important in terms of small business success in tourism industry. The empirical data is collected within one region in Finland. The respondents were asked to evaluate the importance of the given factors for the firm's success and how highly the respondent evaluated the company's expertise in each factor in their operations. Questionnaires were sent by mail to a total of 214 tourism businesses. The final response rate was 43% (92 businesses). According to the analysis of the data, the respondents emphasise the importance of customer orientation, good skills in leadership, internal marketing and a good reputation of the firm and the product. The impact of external advice (incubators, consultants, research organisations) was evaluated as the least important factor of success. So, market orientation seems to play a key role in the performance of small and micro tourism firms. Customer orientation is also well mastered according to the businesses. The greatest development needs would be in the areas of price and accessibility, as well as in customer orientation. The results of this study indicate that there are no statistically significant differences in the views held by slowly or fast growing tourism businesses regarding the importance of the success factors. The same factors are considered important and less important in both slowly and fast growing businesses. Neither were there any statistically significant differences in these businesses as to the expertise in these success factors.

Details

Tourism Review, vol. 61 no. 4
Type: Research Article
ISSN: 1660-5373

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Article
Publication date: 13 February 2009

Yogesh K. Dwivedi and Anastasia Papazafeiropoulou

2018

Abstract

Details

Journal of Enterprise Information Management, vol. 22 no. 1/2
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 16 November 2012

Cristóbal Sánchez‐Rodríguez and Gary Spraakman

The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically…

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Abstract

Purpose

The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance measures, management accounting techniques, activities of management accountants, and the use of non‐financial information.

Design/methodology/approach

The controllers of 13 major Canadian firms were interviewed as part of a multiple case study. Open‐ended questions were used.

Findings

The research assesses how ERP implementations through more computational power, relational databases, standardized state‐of‐the‐art transaction processing, and extended chart of accounts change management accounting. The enhanced computing power and overall standardization lead to more accurate and timely information. The standardized transaction processing and the charts of accounts have increased the availability of information from units and products previously deficient of information, and ensured a consistency of information across all units and products. The standardization and automation of transaction processing has reduced the amount of data entry done by management accountants. Performance measures have been standardized, expanded to more units and products, increased in accuracy, and produced more quickly. Management accounting techniques have become more efficient and effective. Management accountants are less involved with data entry, thus allowing them to undertake more analyses. Non‐financial information is more extensive.

Originality/value

This research provides new insights or contributions to understanding how ERP systems impact management accounting and management accountants. First, ERP system implementations affect management accounting. Second, the three part lens or conceptual framework – physical, transactional, and information – explicates the impact of ERP systems on management accounting and management accountants. Third, understanding the impact is further guided by recognizing the expanded chart of accounts inherent with ERP systems.

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