An overview of the historical development of Small and Medium Enterprises in Zimbabwe

Dlamini, Banele; Schutte, Danie

doi:10.1080/13215906.2020.1835704

Cited by 16 publications

(7 citation statements)

References 26 publications

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“…The paper applied critical literature analysis by synthesizing literature related to the origin and development of management accounting. Methodologically, critical literature analysis has been adopted by various authors in their studies (Waweru, 2010;Gliaubicas;Kamal, 2015;Dlamini & Schutte, 2020;Ahmed, 2021). The six steps that were proposed by Templier and Paré (2015) were iteratively followed in the gathering of data.…”

Section: Research and Methodologymentioning

confidence: 99%

A contemporary view of management accounting, its genesis and evolution: A literature review

Dlamini

2023

IJRBS

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The paper analytically examines literature to elucidate the origin and evolution of management accounting buoyed on by the surge in appetite on its use especially during the last two decades. The paper further critically examines the wide critics on the “loss of relevance” of management accounting in enhancing performance explicitly in a modern rapidly changing business environment. A further attempt is made by this paper to better apprehend the concomitant application of traditional and contemporary management accounting practices. It further analysed the current level of appetite on the use of management accounting practices in both developed and developing countries. A critical review of related literature revealed that the history of management accounting can be traced back to the industrial revolution of the 1900s. The study also revealed that management accounting continues to evolve as companies meet new problems that need to be solved and management accounting practices that were used in the early 1900s are still applicable even today. The “loss relevance of management accounting” school of thought was dismissed as traditional MAPs that were used in the 1900s are still applicable even today. The study recommends the use of management accounting as it improves competitive edge and creates value for the organisation.

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Section: Research and Methodologymentioning

confidence: 99%

A contemporary view of management accounting, its genesis and evolution: A literature review

Dlamini

2023

IJRBS

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“…Given the heterogeneous nature of SMEs, there seems to be no consensus in extant literature on a universal definition of SMEs. 19,20 The absence of a unifying definition is attributed to the diverse perspectives of SMEs emerging from various sources, including governments, business leaders, scholars and policymakers. 21 For example, scholars such as Keskġn et al argue that different countries employ various quantifiable variables such as size, number of employees, sales revenue, assets, SMEs' level of development and so forth to define SMEs.…”

Section: Small and Medium Enterprises In Sub-saharan Africamentioning

confidence: 99%

Digital transformation of small and medium enterprises in sub-Saharan Africa: A scoping review

Achieng

Malatji

2022

The Journal for Transdisciplinary Research in Southern Africa

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The economic activities of the small and medium enterprises (SMEs) in sub-Saharan Africa (SSA) drive much of the region’s economic growth and development. Despite their importance, SMEs tend to fail in their first two years of operation compared to macro enterprises. Digital transformation (DT) of organisations fosters resilience; however, DT of SMEs in SSA has been slow because of several impediments. The objective of this article is to establish how SMEs in the context of SSA can develop comprehensive strategies for integrating digital technologies into their operations to build resilience. Arksey and O’Malley’s systematic scoping review (SR) is used to identify and map articles over a 5 year period using inclusion and exclusion criteria. A total of 44 articles were included for in-depth analysis to address the issue under investigation. The results indicate toward economy-based, market-based and sociotechnical contextual factors emerging as themes that impede DT of SMEs in the SSA region. In the SSA context, SMEs face numerous regional constraints that create barriers in their operations, such as limited access to profitable and value-added markets.Transdisciplinarity Contribution: To develop strategies for integrating technologies, it is critical to have a thorough understanding of SMEs’ operational context. This is vital if SMEs in the SSA region are to fully realise the transformative potential of integrating digital technologies into their business operations and gain long-term resilience. Through digitally enabled resilience, SMEs can continue to play their critical role in the economic growth and development of the SSA region.

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“…A resource or Inconvenience? : Contrary to the economic situation in developed countries where the formal sector is the backbone of the economy, in developing countries especially African countries the formal sector plays a limited role and is confined to cities and towns (Dlamini & Schutte, 2020). In these developing countries, the majority of the population is rural-based hence they depend solely on the IS (Haan, 2006;Fox & Gaal, 2008).…”

Section: The Legalist Perspectivementioning

confidence: 99%

An Evil to be Extinguished or a Resource to be harnessed-Informal Sector in Developing Countries: A Case of Zimbabwe

Mpofu¹,

Moyo²

2021

JEBS

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The informal sector remains a permanent feature of all economies. It is a more pronounced component of developing country economies where it is an integral part. Literature on economic development offers diverging viewpoints on the sector’s contribution to economic growth. On the one hand, researchers view the sector with positivity as a resource to be harnessed, capable of growth and innovation and on the other hand with negativity as a pure survivalist strategy and a stumbling block to effective policy formulation and economic development. Therefore as an inconvenience to be extinguished. The ambivalent view is further compounded by the sector’s paltry contribution to national tax revenues and as such, the IS has remained unappreciated and largely on the peripheral of economic reviews and policy responsiveness. The former view suggests that the latter is a misconception and narrow recognition of the sector as merely survivalist and contributing negligibly to employment creation and poverty alleviation efforts. Failure to recognize a coexistence of both street traders and firms with potential for growth, improved productivity and innovation, has consequently resulted in misguided policies. Policymakers pay little or no attention to the potential of informal sector firms, the challenges they face, the vulnerability they are exposed to and the appropriate support they require. This gap motivates this paper, as it seeks to explore the role played by the IS in developing countries with a special focus on Zimbabwe. The study employs a mixed-method research design. The research established that the sector remains unequivocally a major source of employment for many developing countries. It also established that a single-minded focus on formalizing the sector, linked to registration for tax purposes, ignores the other arm to the equation that is the creation of job opportunities, hospitable working conditions, improved productivity and increased profits which are possible with adequate policy support. The research recommends improved policy research and support which is development focused to aid informal firms to grow and be independent institutionally and financially from their owners as well as skills capacitation to improve operational and financial management.

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An overview of the historical development of Small and Medium Enterprises in Zimbabwe

Cited by 16 publications

References 26 publications

A contemporary view of management accounting, its genesis and evolution: A literature review

A contemporary view of management accounting, its genesis and evolution: A literature review

Digital transformation of small and medium enterprises in sub-Saharan Africa: A scoping review

An Evil to be Extinguished or a Resource to be harnessed-Informal Sector in Developing Countries: A Case of Zimbabwe

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