Management Accounting Information Usefulness, Digital Inclusion and Performance of SMEs

An international empirical study on the relationship between decision‐making information complexity and resource‐based view in small and medium‐sized enterprises

“…After reviewing the related literature, it can be concluded that there is a relatively low attention on this topic with such a focus (non-listed SMEs, international outlook and sources of information to support decision-making); therefore, the decisionmaking influencing resources and capabilities should be further discovered to enhance the SMEs' capabilities. The decision-making and the importance of some management information system relationship have been already emphasised by Hassan and Maelah (2022) but not to that extent as applied within this paper.…”

“…We have little information on international comparisons of SMEs in this area, as the main target groups for both decision‐making and competitiveness are mostly large and listed businesses. The majority of studies focusing on SMEs have included businesses operating in a single country or only one specific function (e.g., Enagi & Van Belle, 2019; Eze et al, 2018; Hassan & Maelah, 2022). However, research on the competitiveness of SMEs is extremely important, as when looking at the number of SMEs and their contribution to gross domestic product (GDP), it is clear that they are a key factor in the economies (Ensari & Karabay, 2014; Gonçalves et al, 2019; Todericiu & Stăniţ, 2015).…”