... companies Modern practices Performance Traditional practices L25 M41 O14 Funding statement: This article received no financial support. To examine how TMAPs and MMAPs are applied in Nepalese manufacturing companies through their operational practices. To analyze how TMAPs...

... Financial sustainability M41 L25 O16 D22 O54 Internal control practices were measured using an adapted version of the COSO-based questionnaire originally developed by Adegboyegun et al. (2020) for small and medium enterprise contexts, with the original instrument undergoing...

... and individual categories, thereby enhancing its applicability in similar settings. Issam Benhayoun is the corresponding author and can be contacted at: i.benhayoun@umi.ac.ma IFRS SMEs Diffusion Innovations Adoption Emerging markets M40 M41 L25 O33 O55 G38 The financial...