...Eugenie Byukusenge; John C. Munene; Laura A. Orobia Purpose The purpose of this study is to examine the mediating effect of innovation on the relationship between managerial competencies and business performance of small and medium enterprises (SMEs) in Rwanda. Design/methodology/approach...

...I. Ketut Rahyuda; Agoes Ganesha Rahyuda; Henny Rahyuda; Made Reina Candradewi Purpose This study aimed to determine the relationship between the concept of competitive advantage and the value of Catur Paramitha on small and medium enterprises (SMEs) in Sarbagita. Design/methodology/approach...

...Paul Gordon Dickinson Purpose This article aims to examine academic literature and the taxation regulatory environment in Estonia in relation to small and medium enterprises (SMEs). The objective of the paper is to identify key areas of the taxation regulatory environment which affects SMEs...