... Structural Equation Modelling (PLS-SEM) to test a mediated model linking cybersecurity practices to QAIS and QAI . Findings Behavioural cybersecurity dimensions significantly enhance QAIS, whereas structural controls show no direct effect, reflecting SMEs’ resource constraints. QAIS strongly...

.../approach This study used a two-stage partial least squares structural equation modelling (PLS-SEM) approach to analyse data collected from 448 Vietnamese small and medium-sized enterprises (SMEs). Findings The results show that servant leadership significantly enhances dynamic capabilities, which...

...Edward Nartey Purpose The adoption of activity-based costing ( ABC ) and its performance implications within the small- and medium-sized enterprise ( SME ) context has received limited attention. Since its development in the1980s, the literature on the ABC-performance nexus has been inconclusive...

... structure Rapid growth Profitability Strategic liability SMEs Sticky costs G31 G32 L25 The idea that the resources firms have play a major role in explaining firm performance is greatly acknowledged in entrepreneurship and strategic management. Several influential theories are grounded...

.... Section 2 introduces the elements of research design and poses the research questions. Section 3 discusses the prior literature (including challenges) on MA in SMEs. Section 4 shifts the focus to empirical findings by presenting a small business perspective on MA challenges. Section 5 elaborates on MAA...