internationalisation of SMEs

This paper provides a bibliometric study of the V4 countries' small and medium-sized enterprise (SME) research
patterns and knowledge networks. Using data (n=3383) from the Web of Science and Scopus databases between
1990 and 2023, researcher examines Key features of SME research, such as publishing trends, influential sources
and institutions, well-known authors, and conceptual structure of the literature. The research shows that there has
been an uptick in scholarly articles focusing on small and medium-sized enterprises (SMEs) in recent years, especially
in 2019. The top three journals by number of articles published are sustainability, Polish Journal of Management
Studies and Journal of Thermal Analysis and Calorimetry. On the other hand, the most influential institutions are
Jagiellonian University of Poland, Tomas Bata University Zlin of Czech Republic, University of Silesia in Katowice
of Poland, Furthermore, researcher employs keyword maps, thematic maps, and conceptual structure maps to uncover
recurrent themes like impact of SMEs, SME finance, performance management, and gender inclusivity of SMEs.
This study has important implications for policymakers, researchers, and practitioners who are interested in fostering
the growth and innovation of small and medium-sized enterprises (SMEs) in the V4 countries.

I distretti industriali italiani sono entita socio-territoriali caratterizzate da una forte eterogeneita, dovuta alla differente composizione, localizzazione, specializzazione produttiva (Core-business) e numerosita delle aziende in esso operanti. Essi risultano essere molto differenziati tra loro anche in base ai modelli di Governance adottati che influenzano la gestione delle relazioni tra gli attori distrettuali e la pianificazione di attivita comuni strumentali allo sviluppo competitivo del distretto. In un quadro cosi complesso si inserisce la nostra ricerca, il cui obiettivo e di descrivere la relazione tra la presenza di organismi e/o strumenti di Governance e i risultati economico-finanziari dei distretti industriali italiani. Il nostro studio si articola in due differenti fasi di analisi. La prima fase - Analisi Qualitativa - riporta una dettagliata descrizione dei distretti industriali italiani, condotta al fine di ottenere un’approfondita conoscenza delle loro dinamiche e...

Per effettuare importazioni ed esportazioni è necessario allegare la licenza e la fattura commerciale: i dazi e le altre imposte vengono calcolate sul valore della fattura commerciale; nella gran parte dei casi si applica la fattura pro forma. La fattura commerciale oppure la fattura pro forma devono essere redatte su carta intestata del venditore con la descrizione integrale dei beni in lingua francese, serve inoltre: l'indicazione del codice Hs nel caso

Girişimcilik konusunda ülkelerin aynı performansı gösterilmemesine sosyal bilimciler
kültürün neden olduğunu kabul etmektedir. Sosyal bilimciler, toplumlarda hâkim olan değer
ve zihniyet ölçüleri olarak kültürel unsurların, belirli tutum ve davranışların girişimcilik
ekolojisini belirlediğini kabul etmektedir.
Ülkemizde girişimcilerin kurmuş olduğu işletmelerin büyük bir çoğunluğu KOBİ sınıfında
yer almaktadır. Gelecekte çok büyük işletmeler haline gelecek olsalar da tüm işletmelerde
olduğu gibi KOBİ’ler de ilk yıllarında çok kırılgan bir yapıya sahip olup birçok problemle
karşı karşıya kalmaktadır.
Türkiye'de KOBİ'ler toplam işletme sayısının yaklaşık %99,8’ini, toplam istihdamın da
yaklaşık. %74,2’sini karşılamaktadır. Bu oranların yüksekliği sadece Türkiye'ye özgü
olmayıp, dünya genelinde de birçok ülkede benzer şekildedir. Gerçekte ekonomilerin
görünmez kahramanları olan kobiler aynı sektör içinde olsalar da büyük işletmelere göre çok
daha farklı ve kronikleşmiş sorunlara sahiptir. Kobilerin yaşadıkları sorunların belirlenmesi
ve bu sorunların çözüm yollarını değerlendirmek için, Eskişehir il merkezinde Ticaret odasına
kayıtlı rassal olarak seçilmiş 60 adet KOBİ ile yüz yüze mülakat yapılmıştır.
Yapılan çalışmada elde edilen sonuçlar özellikle son yıllarda enflasyonun baskısıyla da artan
finansman ihtiyacının kobiler için acil çözüm gerektiren noktada olduğunu göstermektedir.
Bunun yanı sıra yüksek maliyetler, pazarlama ve pazara ulaşmadaki sıkıntılar, yeterli nitelikte
çalışan bulma ve istihdam edememe ile kurumsallaşamama olarak gruplandırılabilecek
problemlere sahip oldukları görülmüştür. Ayrıca Küçük ve Orta Ölçekli İşletmeleri Geliştirme
ve Destekleme İdaresi Başkanlığı (KOSGEB) ile kamu, destek ve teşvikleri verilmeye
çalışılan KOBİ’ler için KOSGEB desteklerinin sınırlı kaldığı görülmektedir. Küçük ve orta
ölçekli işletmelerin özellikle finansman probleminin aşılmasında önemli bir rol oynayan Halk
Bankası da kobilerin isteklerini yeteri kadar karşılayamamaktadır. Bu bağlamda çalışmamız
içinde problem analizi yoluyla elde edilen sonuçlar üzerinden sosyoekonomik dağılımı
açısından Türkiye'yi temsil edebilecek iyi bir örnek olduğu düşünülen Eskişehir ilindeki
KOBİ'lerin yaşadıkları sorunlara çözüm önerileri sunulmaya çalışılmıştır.

The extant literature stresses that having foreign market presence is imperative for most firms these days. However, how firms conceive of which foreign markets to enter, the entry mode to take and the resource commitments to make are not information or decision-making processes solely confined to a firm that internationalizes its activities. The purpose of this study is to provide deeper insights into (1) reasons for a firm to internationalize its business activities and (2) the extent to which an independent actor (s) actively collaborates with the internationalizing firm so as to jointly determine the choice of market, the mode of entry and the level of investment committed in the market to be entered and even after the entry (i.e. the ongoing activities). Based on two multiple case studies, one major finding of the study shows that independent actors, with their interconnected networks, have played and are still playing a major role in influencing the internationalization processes of each of the two firms in this study.

Objective: In this article we raise questions related to the influence of the international market for educational institutions. The aspect that we cover in our research is examining the issue of the impact of language on networks and the process of the evolution of international marketing in institutions. A central argument is that, the nature of psychic distance and its impact on evolution of international marketing has remained underdeveloped as an explanatory factor.
Material and methods: This paper addresses the relationship between language and an internationalization path, including the difference in approach of institutions from English-speaking and non-English-speaking countries. While the use of the Internet facilitates many aspects of international communication and commerce, we argue that different languages and levels of language competence may well distort these effects.
Results: After the new millennium, the Internet and e-commerce has changed the way in which international business is conducted and the possibilities for institutions to internationalize. This result raised questions regarding the process of internationalization, a subject of considerable research over decades.
Conclusions: The international competition between educational institutions and the perception of the existence of the international market drives higher education systems to the new frontiers. Consequently, it will be difficult to anticipate exactly how internationalization is likely to evolve in the new e-world.

This study aims to explore the importance of export barriers and to achieve this by comparing different industry types and firm sizes. We performed a cross-sectional study of 529 Portuguese export firms drawn from the database held by a Portuguese Industrial Association – Business Confederation. From multivariate analysis of variance and the Tukey’s HSD (Honestly Significant Difference) test, we conclude that the more important export barriers mentioned by the firms proved more external than internal. Our results also show that the service and retail trade sectors were the sectors reporting the greatest peculiarities regarding export barriers. Thus, we identify an “industry effect” as regards export barriers even while our findings do not indicate any “size effect”. Knowing the industry-specific export barriers enables companies not only to better coordinate and perform export processes but also to better anticipate the behaviour of their competitors. Other practical and theoretical...

Questa guida sull’internazionalizzazione nasce con l’intento di fornire una traccia ai professionisti, ai consulenti, ai manager e agli imprenditori che desiderano informarsi sui processi, le pratiche e le normative per poter affrontare una internazionalizzazione in modo sicuro e ragionato, con un approfondito focus sull’Albania.
Una particolare attenzione è rivolta all’Albania, che, nonostante la crisi del 2008, continua a crescere a ritmi interessanti, tanto da prevedere un PIL per il 2017, che si attesterà molto prossimo al 4%. La crescita del PIL albanese, attestatasi negli anni precedenti ad un ritmo superiore al 5% annuo, ha segnato un rallentamento a partire dal 2009 con l’accentuarsi della crisi mondiale. Tuttavia, i dati relativi all’anno 2016 indicano un PIL in crescita a 2.8%; un debito pubblico stimato a circa il 72.2% del PIL ed un tasso di inflazione al 1,9%. Secondo il World Economic Outlook (WEO) – ottobre 2016, per il 2017 ci si aspetta per l’Albania una crescita economica pari al 3.7%.  Il Fondo Monetario Internazionale ha recentemente rivisto al rialzo le stime di crescita del paese che presenta una economia del Paese in rafforzamento. Inoltre l’Albania è da considerarsi l’ hub di diramazione verso il mercato dei balcani, dei paesi della ex jugoslavia e del vicino oriente.
L’Ambasciatore della Repubblica d’Albania in Italia, S.E. Anila Bitri, commenta cosi la pubblicazione: “è il risultato di un lungo lavoro sistematico, svolto nel corso di alcuni anni ed aggiornato continuamente attraverso un focus ravvicinato sull’Albania, sulle realtà e gli sviluppi nel campo della legislazione, organizzazione amministrativa ed esecutiva ed altro ancora. La pubblicazione è certamente fondata sulla conoscenza e sull'esperienza concreta degli autori e della loro attività quotidiana tra l’Italia e l'Albania. Con la loro attività pluriennale Roberto Laera, Filippo Alberto Tresca e Arjeta Veshi, hanno avuto come obiettivo di avvicinare attraverso il commercio, due economie, due culture, due società, e anche di favorire direttamente il radicamento in Albania di una cultura e di una disciplina imprenditoriale più vicine o più simili a quelle italiane. Senza dubbio questo contributo, oltre ad avvicinarci all’Italia, ci aiuta anche ad adottare le buone pratiche necessarie per il nostro processo di integrazione nell’UE. Oggi circa 20.000 cittadini italiani risiedono in Albania e ivi studiano circa 350 studenti italiani. Il numero di visitatori italiani in Albania è aumentato, posizionando costantemente l'Italia tra i primi 5 paesi con il maggior numero di visitatori del nostro Paese. Dal 2014 al 2015 è aumentato del 20% e dal 2015 al 2016 del 13%. Nei primi sei mesi del 2017 il numero dei visitatori provenienti dall'Italia è stato di 131.000 persone. A fronte dello stesso periodo dell'anno precedente (quando si contavano 79.076 visitatori), si registra un aumento del 66% del loro numero.”

The main goal of this research is to study the impact of uncertainty on export performance, from a resource-based perspective. Despite the ample research on how economies behave during periods of high uncertainty, there is still a poor understanding of how this affects smaller sectors, particularly the most exposed to global competition. In this paper, we perform an evaluation of export performance for the Portuguese pharmaceuticals sector (PPI), before and after a period of considerable uncertainty. This study’s results show strong incremental performance gains, during this period. It also confirmed the importance of marketing capabilities, innovation and networking resources in developing international businesses.

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SME internationalisation is growing apace, signifying the global importance of SMEs to local and global economies. A key form of SME internationalisation is export. This article provides an empirical basis to understand how institutional factors could affect export performance of the Nigerian agricultural sector’s SMEs. We empirically assess the relationship between entrepreneurial orientation, networking capability, institutional environment factors and export performance of 235 Nigerian agricultural firms. The result affirms that there is a strong positive relationship between entrepreneurial orientation, networking capabilities, institutional environment factors and the export performance of agricultural sector SMEs in Nigeria. Our results suggest that the ability of agricultural SMEs to be proactive, innovative, take risks, manages its networking capabilities and institutional environment factors; all having a direct impact on the export performance of Nigerian Agricultural SME’...

Global competition requires usage of local and global research and innovation networks; transfer of innovative ability to new products, services and processes. Large scale companies have the ability to cope with the dynamics of the fierce global competition whereas, SMEs (small and medium sized enterprises) most of the time face challenges in the process of adopting and utilizing innovation. Information

Kurumsal sosyal sorumluluk şirketlerin öz-çıkarlarının ve yasal zorunlulukların ötesine geçerek kendi istekleriyle toplumsal fayda üreten faaliyetlerde bulunmalarıdır. Halkla ilişkiler alanını hem uygulamada güçlendiren hem de kuramsal bakımdan etkileyen kurumsal sosyal sorumluluk kavramı çoğu zaman büyük şirketlerle ilişkili olarak ele alınmaktadır. Ancak son zamanlarda yapılan akademik çalışmalar KOBİ'lerin kurumsal sosyal sorumluluk uygulamalarında ne kadar önemli bir rolü olabileceğine işaret etmektedir. Türkiye'de de KOBİ'lerde kurumsal sosyal sorumluluk farkındalığının ve uygulamalarının arttırılmasına yönelik çeşitli çalışmalar yapılmaktadır. Bu çalışmaların arkasında, Türkiye'nin Onuncu Kalkınma Planı (2014-2018) ile Avrupa Komisyonu'nun 2020 planında KOBİ'lerin rekabet güçlerinin artırılarak ekonomik büyümeye katkılarının yükseltilmesini stratejik hedef olarak tanımlayan politika dokümanlarını görmek mümkündür. Bu dokümanların ortak noktası, KOBİ'lerin akıllı, sürdürülebilir ve kapsayıcı büyüme gerçekleştirmelerine yaptıkları vurgudur. Bu çalışmada akıllı, sürdürülebilir ve kapsayıcı büyüme ile kurumsal sosyal sorumluluk arasındaki bağın incelenmesi amaçlanmakta, iletişim çalışmalarının KOBİ'lerde kurumsal sosyal sorumluluk farkındalığının ve uygulamalarının arttırılmasında katkıda bulunabileceği alanlar irdelenmektedir.

This study examined the relationship between the expectation and perception of service quality by small and medium practices (SMPs) towards the performance of small and medium-sized enterprises (SMEs). This study utilized the questionnaire survey as the research instrument distributed to the managers/owners of SMEs in Malaysia. Using multiple regression analysis on 162 respondents, this study shows that the expectation of the service quality provided by SMPs has a significant positive relationship with the perceptions of the service quality received. Similarly, the perceptions of service quality have a significant positive relationship with the firm performance. The findings from this study provide some implications for the SMPs in improving their service quality in performing their tasks. This is because the expectations and perceptions of SMEs play an important role in appointing SMPs for accounting-related matters. This study contributes to the accounting literature and provides ...

Purpose Success in export ventures has been linked to managerial capabilities. The purpose of this paper is to examine the influence of exporting motivators on managerial perceptions of UK manufacturing small and medium-sized enterprises (SMEs) by investigating the links between export motivators and decision bias (i.e. predictable behavior). Design/methodology/approach Based on the Uppsala and resource-based view perspectives (using a sample of the UK’s independent manufacturing SMEs and utilizing a survey, correlation analysis, and factor analysis), this study finds and describes the effect of the most recurrent motivators and clusters of motivators from the literature on the SMEs’ decision to export by investigating the dimensions (research, external, reactive). Findings This study finds that export motivators can be separated into specific dimensions leading to potential selection bias. In addition, the importance of size, knowledge of foreign markets, and unsolicited orders sho...

Purpose A global reach in exporting has been linked to profitability. The purpose of this paper is to answer the influence of EU regulations on exporting decisions of UK manufacturing small- and medium-sized firms (SMEs) by investigating the home and host country-based motivators behind SMEs’ choice to export, and export regionally, within the EU. Design/methodology/approach Contrasting the Uppsala and resource-based view perspectives (using a sample of UK independent manufacturing SMEs and utilizing a survey, correlation analysis and factor analysis), the paper finds and describes the effect of the most recurrent motivators from the literature on the SMEs’ decision to export within the EU or not. Findings The paper finds that SMEs whose latest international market entry was not in the EU scored significantly higher in the factor scorings for the motivators in the external dimension than participants whose latest entry was in the EU. Several motivators show an association with the c...

ilinde faaliyet gösteren 386 adet KOBI üzerinde dış kaynaktan temin edilen krediler ve bunların işletmede yarattığı sorunlar ortaya konulmaya çalışılmıştır. Yapılan çalışmanın sonuçlarını şu çerçevede özetleyebiliriz. İşletmelerin büyük bir bölümünün kredilerle finansman sağladıkları ve bu kredilerin büyük bir kısmını bankalardan temin ettikleri görülmüştür. Bu bağlamda işletmelerin KOSGEB'in kredilerinden yeterince yararlanmadıkları tespiti yapılmış, bunun nedeninin de kamu borcu olan işletmelerin aldığı krediden borcu kadar kesinti yapılmasıdır. Kredi kullanan işletmeler, kredi kullanımında yaşadığı zorlukların önemli bir bölümünü teminat sağlama ve formalite-şekil şartları olarak ifade etmişlerdir. Bununla birlikte işletmelerin önemli bir kısmı kredinin miktarı bakımından bir sorun ortaya koyamamaktadır. Çalışmamızdaki veriler, istatistiksel bir ortamda değerlendirilmiş ve kurulan hipotezlerin test edilmesi bu çerçevede gerçekleştirilmiştir.

Nasuh Ekinci the chairman of Burdur Association of Natural Stone and Miners  -BURDOĞTAŞ - reports ‘Burdur Association of Natural Stone and Miners  (BURDOĞTAŞ), planning to make the first project of International Competitiveness Development Project in Burdur, has started to project preparations to take a share  from Fund with the board members and three experts. All the member companies which export, produce or market marble may participate to the International Competitiveness Development Project Group which should be formed of at least 10 companies. The Project span is 36 months. During 36 months; first of all the projects are applied to the Ministry of Economy then the ministry approves the projects. The supports for the projects that are prepared to benefit from International Competitiveness Development Project are significant in the base of the cash that will flow to Burdur since the total budget is $3,900,000. It means that it is a big unmissable opportunity for Burdur. ’ (Trans...

We expand the conceptualization of psychic distance and use a multilevel framework by studying it as a founder's psychic distance in the pre-entry phase of entering a specific foreign market, and the SMEs (firm) psychic distance in the post-entry phase of entering that specific foreign market. Based on qualitative research involving six SMEs' with 18 internationalization events, we found that psychic distance at country and business levels causes difficulties for SMEs in the post-entry phase because of their lack of knowledge. Bridge-makers possessing knowledge about target markets help SMEs to overcome psychic distance challenges. Trust in the relationship with the bridge-maker is an important ingredient to gain knowledge that alleviates the SMEs' psychic distance challenges. Finally, we go beyond country-business levels of psychic distance by showing that psychic distance also matters at bridge-maker level. This relates to their lack of knowledge about the target market and SMEs' routines. Furthermore, we study psychic distance in the pre-entry and postentry phase of SME internationalization into a specific market.

This paper contributes theoretical understanding to the learning processes adopted by firms for successful internationalization. Drawing from the internationalization process and organizational learning research, our longitudinal case study examines a firm's learning processes as it grows internationally. In different phases and in different areas the firm learned at different paces, gradual and steep, and by responding retrospectively to past failings, and prospectively to anticipated challenges. From case data we identify and develop four constructs of internationalization learning: Gradual Retrospective, Steep Retrospective, Gradual Prospective, and Steep Prospective learning. The appropriateness of each depends on the urgency towards addressing challenges, and the firm's learning capabilities. Firms can develop and steepen retrospective learning capability, enabling rapid identification and response to internationalization problems. Firms can also employ prospective learning to plan the development of knowledge capabilities ahead of future internationalization activity, to accelerate their learning, and increase the speed and effectiveness of internationalization.

This study aims to find out how useful managers' past general and export experience is in predicting whether young manufacturing firms become fast internationalizers. Extant literature about the role of managerial experience in determining young firms' internationalization type is scant. This paper fills this gap by providing systematic evidence on which kinds of general and export experience can be used for accurate predictions of two firm types: born globals and general fast internationalizers. Our dataset encompasses information about managerial experience of the whole population of young Estonian manufacturing firms. Based on using four different prediction methods (logistic regression, rough sets, decision tree, neural networks) and a large variety of variables reflecting managers' past experience, the results indicate that in prediction models, export experience variables are more valuable than general experience variables. Born globals can be predicted with an accuracy of at least 90% in case of all applied machine learning methods, while the precision is lower in case of general fast internationalizers. The study leads to important implications for international business theory and practice.

The main objective of this paper is to investigate the relationships between exporting success and variables that affect the economic and financial structure. For a set of 242 Small and Medium-Sized Estonian firms, we will analyze how financial variables contribute to the achievement of higher export success rates. We select the relevant variables with Principal Component Analysis and use an Artificial Intelligence method (PART algorithm) to study the role of them. The results show that the more relevant financial variables to analyze the success in international market are the ones related to the liquidity of the assets, the level of interest payments, sales growth, the ones related to firms' own funds and the age of the company. In addition, although some financial factors are more significant than others, none of them is clearly a key factor for all companies and situations, that is, no single factor can lead to success or failure.

Purpose Success in export ventures has been linked to managerial capabilities. The purpose of this paper is to examine the influence of exporting motivators on managerial perceptions of UK manufacturing small and medium-sized enterprises (SMEs) by investigating the links between export motivators and decision bias (i.e. predictable behavior). Design/methodology/approach Based on the Uppsala and resource-based view perspectives (using a sample of the UK’s independent manufacturing SMEs and utilizing a survey, correlation analysis, and factor analysis), this study finds and describes the effect of the most recurrent motivators and clusters of motivators from the literature on the SMEs’ decision to export by investigating the dimensions (research, external, reactive). Findings This study finds that export motivators can be separated into specific dimensions leading to potential selection bias. In addition, the importance of size, knowledge of foreign markets, and unsolicited orders sho...

In this conceptual paper, we employ business model configuration theoretical lenses to explore how firms can re-internationalise. We put forward a multilevel and multi-context framework to further theoretical, practical and policy understanding and implications of this intersection across global, regional, national, industry, and firm contexts.

Міністерство освіти і науки України Поліський національний університет Кафедра бухгалтерського обліку, оподаткування та аудиту Житомирське обласне об'єднання громадської організації "Спілка економістів України'' Житомирське товариство науковців польського походження Житомирська спілка фахівців з бухгалтерського обліку і оподаткування Монографія до 50-річчя зародження вищої освіти і наукових досліджень за напрямами бухгалтерський облік, аналіз, контроль, ревізія, аудит і оподаткування на Житомирщині (1970-2020)

Basel III criterias regulating banks capital qualifications and aiming to eliminate capital risks and the regulations of Turkish Commercial Code (TTK) which is implemented recently will openly create an effect on the financial problems of KOBİ. The aim of this study is to display the possible effects of Basel III and New Turkish Commercial Code on KOBİ's financial problems. In this study, the regulations which indicate KOBİ's financial issues are explicated and then conclusions are stated.

In the research paper historical inquiry will be conducted in order to trace the roots of family dynasty resources in the Late Empire Russia. To be precise, one successful, Russian origin, merchant and industrial family that made its business in the Grand Duchy of Finland will be analyzed. Major purpose lies in defining core resources and culture-specific attributes of family dynasty. The Russian merchant and industrial class on the verge of the 20th century represented the most powerful and financially efficient layer of business community, contributing yearly the lion’s share to the gross national product and employing thousands of former peasants in the Russian Empire. That is to say, after the liquidation of serf dependence first two decades of the 20th century (until the monarchy’s overthrow in 1917) were the most successful period for the Russian economy hitherto. With a great autonomy both economically and politically within the Russian Empire, Grand Duchy of Finland was prac...

This paper demonstrates the export behaviour of firms as a nonlinear dynamic behaviour which shows both 'continuity' and 'discontinuity' in their export engagements depending on their market diversification. Likewise, this behaviour is also moderated by psychic distance. The findings of this research promote export designing, the building of an appropriate international market competitiveness and growth-focused policies for the Chilean service sector. Such policies should be targeted to build a conductive local ecosystem supporting the reduction of the early mortality in young firms in process of internationalisation and thus reducing the rate of discontinuing export by mature firms and therefore extending the longevity of mature firms in the international market. Such policies should be devised on short, medium and long-term perspectives. These policies can be equally important to the service sectors in other developing countries facing similar challenges.

El satisfactorio desempeño de las organizaciones puede deberse a varios factores, entrelos que se encuentra el capital intelectual, que ha cobrado especial relevancia debido a que los bienes intangibles generan más valor que incluso los tangibles. La literatura al respecto señala que el incremento del valor en las pequeñas y medianas empresas recae en gran medida en el mantenimiento de un capital intelectual próspero y en constante evolución. El presente artículo tiene como objetivo establecer la influencia del capital intelectual en el desempeño de las pequeñas y medianas empresas del sector manufacturero de la región mexicana de Baja California. Para ello, se diseñó un cuestionario aplicado a 149 empresas de la región. Los resultados obtenidos recibieron un tratamiento estadístico basado primeramente en un análisis factorial de tipo exploratorio,seguido de uno confirmatorio; posteriormente, mediante el uso de regresiones lineales, se pudo dar comprobación a las hipótesis planteada...

The paper aims to outline the causes that affected a rare earth metal producer Molycorp Silmet's internationalization based on case study evidence. Moreover, based on statistical analysis, it aims to study how its internationalization and financial performance were interconnected. It concludes that 1) its export fluctuations mostly resulted from external factors and that despite such fluctuations, the firm's financial health was mostly good, 2) high concentration on a single target market can lower profitability, 3) fluctuations in target market shares can increase or decrease a firm's profitability, but they are not interconnected with its bankruptcy probability.

Organizations today have a diversity of applications available to support the management of customerrelationships, namely electronic-customer relationship management (eCRM) applications. Despite thegrowing need of understanding eCRM in small and medium-sized enterprises (SMEs), eCRM research islargely focused on large organizations. Building on the theory of dynamic capabilities, this paperexamines the relationships among use of the internet infrastructure, eCRM capabilities, and theirresulting benefits through a survey across 286 SMEs in Ireland. Findings present significant theoreticaland practical contributions. It is posited that the ICT infrastructure strongly impacts eCRM capabilitiesof SME’s. Further, it is posited that the level of ICT use impacts on eCRM capabilities. Ultimately, themore proficient the eCRM capabilities, the higher the levels of benefits recorded for SME’s. Our eCRMfocused study provides a valuable theoretical contribution and also aims to inspire further r...

There is increasing recognition that the internationalisation of family-firms is becoming an important area of research. Despite the growth of this research area, studies of the internationalisation of family-firms remains limited. Current research in the area has tended to focus on family-firms in largely Western contexts and the economic and familial factors behind their internationalisation. Furthermore, little is known about the internationalisation pathways of family-firms in differing institutional context and the socio-cultural factors that facilitate the features which lie behind it. This study aims to make a start in researching this gap in our understanding. We do this by looking at four case studies of family-firms from Singapore. Based on our findings, we classified firms into one of three internationalisation pathwaystraditional, born global and born again global-and we highlight some important differences between the socio-cultural factors that facilitate their internationalisation pathways.

The ongoing economic impact of the global COVID-19 pandemic upon national and international economies has provided a novel set of challenges and barriers for organisations; particularly for small and medium enterprises (SMEs). This has led to an increased focus upon sustainable decision making and long-term survival and growth strategies, such as internationalisation opportunities, for SMEs during obscure times and fluctuating economies.

There has been a long-standing view within entrepreneurship studies signalling the underperformance of females in entrepreneurship when compared to male counterparts. Despite an increase in the volume of works drawing attention to women’s entrepreneurial success, gender-based factors have not been fully explored. Similarly, studies focused on emerging markets and internationalisation opportunities are scarce. Through a context-specific lens, this chapter explores Turkish women’s entrepreneurial intention and motivation for international entrepreneurship opportunities. A conceptual approach is taken, offered through a theoretical framework, which captures the entrepreneurial intention and motivational factors for internationalisation among Turkish women. This theoretical framework suggests that context and interrelated contextual dimensions impact women entrepreneurs within emerging markets and their intention and motivation towards internationalisation opportunities. The framework presents theoretical implications for empirical inductive and deductive inquiries and offers practical significance for women entrepreneurs within emerging markets considering the internationalisation of their ventures. This chapter contributes to knowledge in the international entrepreneurship domain within emerging markets while advancing understanding in gender and entrepreneurship studies and contributing to contextual entrepreneurship research. The exploration of entrepreneurial intentions and motivation for women entrepreneurs’ internationalisation is also novel and sheds new light on contextual dimensions for entrepreneurial growth within emerging markets.

Organizations today have a diversity of applications available to support the management of customerrelationships, namely electronic-customer relationship management (eCRM) applications. Despite thegrowing need of understanding eCRM in small and medium-sized enterprises (SMEs), eCRM research islargely focused on large organizations. Building on the theory of dynamic capabilities, this paperexamines the relationships among use of the internet infrastructure, eCRM capabilities, and theirresulting benefits through a survey across 286 SMEs in Ireland. Findings present significant theoreticaland practical contributions. It is posited that the ICT infrastructure strongly impacts eCRM capabilitiesof SME’s. Further, it is posited that the level of ICT use impacts on eCRM capabilities. Ultimately, themore proficient the eCRM capabilities, the higher the levels of benefits recorded for SME’s. Our eCRMfocused study provides a valuable theoretical contribution and also aims to inspire further r...

Селіванова Н.М., Кірсанова В.В. Облік і документування відпускних та забезпечення виплат відпусток: організаційнометодичний аспект. Науково-методична стаття. У статті розглянуто основні види відпусток та їх тривалість, послідовність надання і документального оформлення відпусток працівникам підприємства та методику нарахування, обліку і оподаткування відпускних. Досліджено поняття та економічну сутність забезпечення виплат відпусток, створення якого сприятиме рівномірному розподілу витрат на їх виплати між звітними періодами. Запропоновано деталізувати облік на субрахунку 471 «Забезпечення виплат відпусток» в розрізі аналітичних рахунків за категоріями працівників. Розроблено положення Наказу про облікову політику підприємства в частині обліку формування і використання забезпечення та проведення його інвентаризації. Для документального оформлення обліку забезпечення виплат відпусток розроблено Аналітичну бухгалтерську довідку щодо визначення щомісячної суми забезпечення та Акт інвентаризації для відображення результатів інвентаризації забезпечення на дату складання річної звітності. Ключові слова: відпустка, графік відпусток, забезпечення виплат відпусток, облікова політика, аналітичний облік, первинні документи, інвентаризація Selivanova N.M., Kirsanova V.V. Accounting and documentation of leave and ensuring the payment of leave: organizational and methodological aspect. Scientific and methodical article. The article considers the main types of leave and their duration, the sequence of granting and documenting leave to employees of the enterprise and the method of calculation, accounting and taxation of leave. The concept and economic essence of ensuring the payment of leave, the creation of which will contribute to the even distribution of costs for their payment between reporting periods. It is proposed to detail the accounting on sub-account 471 "Provision of vacation payments" in terms of analytical accounts by category of employees. Provisions of the Order on the accounting policy of the enterprise in the part of the account of formation and use of maintenance and carrying out its inventory are developed. For the documentation of accounting for the provision of leave payments, an Analytical Accounting Certificate was developed to determine the monthly amount of collateral and the Inventory Act to reflect the results of the inventory of collateral on the date of the annual report.

There is increasing recognition that the internationalisation of family-firms is becoming an important area of research. Despite the growth of this research area, studies of the internationalisation of family-firms remains limited. Current research in the area has tended to focus on family-firms in largely Western contexts and the economic and familial factors behind their internationalisation. Furthermore, little is known about the internationalisation pathways of family-firms in differing institutional context and the socio-cultural factors that facilitate the features which lie behind it. This study aims to make a start in researching this gap in our understanding. We do this by looking at four case studies of family-firms from Singapore. Based on our findings, we classified firms into one of three internationalisation pathwaystraditional, born global and born again global-and we highlight some important differences between the socio-cultural factors that facilitate their internationalisation pathways.

Family-owned businesses contribute to the economy globally but the extent to which family businesses contribute to the global economy continues to be difficult to quantify accurately. This is because of the private nature of family-owned businesses that most of the information is not available readily. Though family businesses contribute to the economy significantly they are fraught with challenges. There are many family businesses in Zimbabwe and there are the major contributors of wealth and employment creation in the economy but the major challenge is that many family businesses in Zimbabwe do not survive beyond the demise of the founder, their survival has been fraught with challenges since time immemorial, even in the Rhodesian era the family businesses that flourished which did not survive to the second and third-generation includes: Bulawayo"