The role of small- and medium-sized enterprises in the Dutch economy: an analysis using an extended supply and use table

Chong, Stephen; Hoekstra, Rutger; Lemmers, Oscar; Beveren, Ilke Van; Berg, Marcel van den; Wal, Ron Van Der; Verbiest, Piet

doi:10.1186/s40008-019-0139-1

Cited by 24 publications

(17 citation statements)

References 21 publications

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“…For example cloud management and accounting software procedures could add to the value proposition of a firm, while on the other hand a closer interaction between accounting managers and cloud accounting vendors could form more accurate and up to date systems (Rudansky-Kloppers and Van den Bergh, 2019). In a different perspective, Chong et al (2019) examined the relationships among the level of sophistication of a firm's performance measurement system (PMS) through measurement systems such as the balanced scorecard (BSC). PMSs encompass both financial and nonfinancial performance measures used to operationalize strategic objectives.…”

Section: Procedures Applied To the Success Of Small And Micro Businessesmentioning

confidence: 99%

“…Thusly conducting an empirical research on the role and contribution of administrative accounting in small and micro enterprises, could highlight factors that hinder a thorough exploitation of cost data and strategies. For example due to continuous developments in the field of electronic bookkeeping, small and micro firms are in need for modern administrative accounting strategies (Chong et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

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Role and contribution of administrative accounting to small and very small businesses

Karagiorgos¹,

Alexandra²,

Ignatiou³

et al. 2020

J. Account. Taxation

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The aim of this work is to study the main factors that influence the collaboration between the firm and a cost specialist. The paper highlights key aspects of administrative accountings activities performed by Small and medium enterprises (SMEs) and factors that differentiate them due to their nature and small size. Empirical research was conducted through questionnaires to Greek small and micro (very small) firms. Data were processed through a multiple regression analysis, while the results emphasize the importance and utilization of administrative accounting practices and tools. The importance of accounting skills and procedures were found less significant inside a firm but vital for the accounting specialists cooperating with management. Results demonstrate a shift of decision making from owners to accountants and specialists, elevating them as partners responsible for administrative and cost accounting strategies. The application of cost accounting practices combined with knowledge of which skills SMEs owners should hone, allows better collaborations with experts. Finding balance between management and administrative accounting, together with the required accounting background of both parts can significantly reduce communication and cost related miscalculations. The study shows shifts in significance of traditionally important factors of administrative accounting. However, further research is needed to highlight the nature behind each fluctuation. The present study highlights a particular shift from the need of key accounting skills, formerly indicative of SMEs managers, to closer collaboration with administrative accounting experts and their emergence as responsible for cost strategies implementation.

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Section: Procedures Applied To the Success Of Small And Micro Businessesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Role and contribution of administrative accounting to small and very small businesses

Karagiorgos¹,

Alexandra²,

Ignatiou³

et al. 2020

J. Account. Taxation

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“…Depending on regional and spatial perspectives, it is proposed to use sources of financing, such as: business angel, bank credit and credit card financing in the article (Ughetto, Cowling, & Lee, 2019). The work (Chong et al, 2019) shows the role of small and medium enterprises in the Dutch economy based on an analysis of resource use. In another study, emphasis is placed on the concept of the proposal of chain financing (SCF), as this can help small and medium-sized businesses overcome the problems associated with financing (Abbasi, Wang, & Alsakarneh, 2018).…”

Section: Introductionmentioning

confidence: 99%

Problems Of Optimization Of Sources Of Financing Of Small And Medium Businesses

Morozko¹,

Morozko²,

Didenko³

2020

European Proceedings of Social and Behavioural Sciences

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“…Diversification of business risks in multiple markets has therefore become a pressing issue. Small and medium-sized enterprises are an integral part of every economy (Draskovic, Popov, & Peleckis, 2017;Belás et al, 2015;Delibasic, 2016;Neagu, 2016;Krošláková et al, 2015;Kubičková et al, 2015;Benešová et al, 2018Benešová et al, , 2016Berlemann & Jahn, 2015;Chong et al, 2019). These enterprises are more flexible when it comes to adapting to the market changes; they constantly produce and innovate in order to survive in the strong competition battle.…”

Section: Introductionmentioning

confidence: 99%

Diversification of export territories of family businesses as a tool of their further development

Petrů

Tomášková

Krošláková

2019

Problems and Perspectives in Management

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Family business is the largest global source of jobs in the private sector, whose multigenerational nature strengthens the stability of individual economies. A competitive small and medium-sized enterprise (SME) sector into which family businesses are classified is an essential prerequisite for the full-fledged integration of any economy into the global economic space. For the Czech economy, the importance of foreign trade is increasing, and is dependent on the capabilities of companies to expand to foreign markets. The goal of this article is to identify involvement of the generation of successors to export activities of family business, focusing on diversifying export territories in relation to structure of the industry A secondary goal is to discuss the demand mechanisms for SMEs/family business oriented toward export. The scientific hypotheses defined are focused on demonstrating a dependency between the diversification of export territories, the involvement of the generation of successors in the management of the company and structure of industry. Authors have demonstrated that family businesses managed by the first generation of founders export primarily to the territories of Slovakia, Germany, and the EU. Companies where the next generation contributes to management diversify territorial risk and also export outside the EU countries. A significant correlation was demonstrated between automotive industry and Germany, Slovakia and country outside the EU and mechanical engineering and country outside the EU. The uniqueness of this article lies in the topicality of the real transition of Czech family businesses to the next generation, which carries out foreign trade to promote the further development and sustainability of the family business for future generations.

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The role of small- and medium-sized enterprises in the Dutch economy: an analysis using an extended supply and use table

Cited by 24 publications

References 21 publications

Role and contribution of administrative accounting to small and very small businesses

Role and contribution of administrative accounting to small and very small businesses

Problems Of Optimization Of Sources Of Financing Of Small And Medium Businesses

Diversification of export territories of family businesses as a tool of their further development

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