• The Journal of Asian Finance, Economics and Business
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• 제8권9호
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• pp.313-319
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• 2021

The article analyzes the impact of factors affecting the use of management accounting in small and medium-sized firms in Vietnam, which adds to the empirical evidence on these factorsThe survey results collected 328 questionnaires using a questionnaire survey of managers at all levels, chief accountants, and accountants of 89 small and medium firms in Vietnam. Some questionnaires were invalid due to many blank cells, hence the author chose to use 315 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that five factors have a positive influence on the application of management accounting including Competitive pressure, Decentralization of responsibility, Application of information technology, the level of interest of managers, and the quality of human resources, in which the application of information technology and competitive pressure are the factors that have the strongest influence on the application of management accounting in small and medium enterprises in Vietnam. Based on the findings of the study, the author has proposed recommendations to help small and medium-sized businesses improve their ability to successfully apply management accounting techniques, thereby improving their competitiveness and efficiency performance and contributing to the long-term sustainability of their businesses.

• 한국경영과학회지
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• 제29권2호
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• pp.19-43
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• 2004

This study was motivated by a practical need for estimating the macroeconomic effect of government IT Promotion investment, specifically for micro and small firms. Small firms have been in a disadvantageous position to adopt and utilize new IT compared with medium or large-sized firms. Small firms don't have enough resource to acquire IT in general, therefore private IT companies don't have much incentive to develop IT services and products for small firms. Lack of feasible IT solutions for small firms again restricted active IT adoption of small firms. Government recognized the vicious cycle, therefore decided to promote private IT companies to develop IT services and products for small firms's. Our main concern was to identify a relevant government supporting Policy, especially in the amount and the period. To do this, we first constructed a system dynamics simulation model to Investigate important factors and causal relationships among them. Simulation results showed 2.19% of GDP contribution and 0.16% of employment contribution in max from small firms' IT adoption. Also we could find that investing proper amount for a short period would be for better than maintaining Investing small amount for a long period.

• 기술혁신학회지
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• 제1권2호
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• pp.192-207
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• 1998

This paper focuses on the relationship between innovation and export performance of technology-based firms in Korea. This study analyses the relationship between innovative activity and firm's performances using a sample of 760 technology-based firms in Korea. As for the firm's performance indicators, export is employed. The empirical results support that innovation has a positive effect on firm's export performance. However, for small and medium firms, the relationship between innovative activity and export performance is an U-shape quadratic form, which shows that small firms takes a minimum innovative expenditure in order to access the abroad market. Also, with product differentiation, innovative firms tends to devot more to domestic market than to abroad market. Therefore, it can be concluded that innovative activity builds market power and accelerates export performance. And product differentiation through advertising expenditure make innovative firms less exporting.

• International Journal of Human Ecology
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• 제10권1호
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• pp.1-11
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• 2009

The effect of learning orientation on company innovation and innovation capability are explored based on survey data collected from 154 small and medium-sized manufacturing firms. The theoretical links between learning orientation and company innovation as well as innovation capability are investigated in four research models that compare textile and non-textile manufacturing firms. Learning orientation has a significant effect on company innovation and innovation capability in the model test. However, some of the three segmented factors (commitment to learning, shared vision, and open-mindedness) of learning orientation had no significant effect on company innovation and innovation capability. Company innovation and innovation capability of textile manufacturing firms are predicted by the commitment to learning and shared vision, whereas those of non-textile firms were determined by shared vision and open-mindedness. Differences show that firms may need to put weight on some distinctive aspects of learning orientation according to the business categories in order to enhance company innovation.

• Asian Journal of Innovation and Policy
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• 제9권3호
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• pp.257-280
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• 2020

The study analyzed the effectiveness of a technology transfer and commercialization support program to Korean technology transfer offices and firms. The study created a logic model to design a questionnaire to analyze how the support program, directly and indirectly, affected the technology transfer offices and the firms' performances. The study found that technology transfer offices are focused not only on potential firms' excavation activity to process the technology transfer but also on providing strategic support to provide practical assistance to the firms' needs. Not only has the number of technology transfer cases increased during the two-year program duration, but other activities, such as technical guidance and various strategic consulting for commercialization of the transferred technology, have also appeared to have increased considerably. Support program has helped strengthen the firms' internal capabilities, expand new market capabilities, and increase the firms' indirect performances.

• Journal of Information Technology Applications and Management
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• 제30권3호
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• pp.37-46
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• 2023

This study aims to find satisfactory or unsatisfactory factors that startups either currently being occupied in or already left the business incubator made in a survey with a total of the sixteen firms responded. Among the sixteen, ten were the firms that have occupied in the business incubator and the six firms left the incubator. Mostly, the firms were satisfied with the incubator's roles with showing 4.4 satisfaction. The support for business facilities were the number one factor for the incubator has to do with the firms had positive answers from the firms. However, support for the production or sales showed less satisfaction compared to business facilities, a need that the incubator should improve the roles for the future. The results of this study can contribute to the development of medium and long-term plans for the business incubator.

• The Journal of Asian Finance, Economics and Business
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• 제7권5호
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• pp.259-268
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• 2020

This study aims to provide empirical evidence on the causal relationship between bribery and firm innovation. To this end, we use a micro-dataset of small and medium firms in Vietnam surveyed in 2015. Given the binary nature of the dependent variable, a simple probit regression model is employed. However, as bribery variable is potentially endogenous, a simple probit regression may give biased estimates. We deal with the potential endogeneity by making use of the bivariate probit model. A property of the bivariate probit model is that it can produce efficient estimates of a typical probit model with endogenous binary explanatory variable. A Hausman-like likelihood ratio test is implemented following the estimation to test the existence of endogeneity. We find that bribery significantly undermines firm innovation. Also, firms run by household appear less innovative. The probability of innovation diminishes significantly if firm owners or managers have previous experience in firm products. As expected, larger firms seem to be more innovative. Exporters tend to be more innovative compared to non-exporters. Our findings provide support to the hypothesis that bribery is detrimental to firm innovation and, thus, innovation may be a mediating channel, through which, bribery impedes firm long-term performance.

• 한국IT서비스학회지
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• 제18권4호
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• pp.39-53
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• 2019

This article analyzes the effects of regulation that restrict the conglomerate firms to participate in the public procurement of software. The regulation was implemented in 2013, and this article analyzes five years of firm performance before and after 2013 through DID (difference-in-difference method). In particular, this article analyzes how restrictions on conglomerate firms' participation in public software procurement affect middle and small firms performance. As a result, small-size firms achieve relatively positive results in private sector revenues compared to mid-size firms. However, there was no significant difference between the mid-size and small-size firms in profit margin. This study implies that the new policy is needed to improve the small and medium-size firms revenues on the private market by leveraging the public procurement market which restricted the conglomerate firms to participate. This can be done by complementing the regulation in line with servitization paradigm.

• 한국전자거래학회지
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• 제4권2호
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• pp.133-159
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• 1999

It is likely that the Internet play a significant role in international marketing strategies. Especially small and medium sized enterprises that have suffered from lack of resources and information, are able to make the best use of information technology to overcome various barriers. The purpose of this study is to explore the availability of the Internet as a means for small and medium sized firms to enter into international markets. To do this we reviewed previous researches on obstacles faced by small and medium sized firms to go abroad. And we suggest that the Internet marketing can be used as an entry mode to foreign markets and some tasks should be executed to gain competitive advantage. Finally some public policies to support SMEs' internationalization are indicated

• 통상정보연구
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• 제11권1호
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• pp.353-378
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• 2009

This paper intends to analyse the export assistance programs for SMEs(Small and Medium-Sized Enterprises) located in Gyeongsangbuk-do Province as well as to suggest export promotion policy for the local government. In order to accomplish these objectives, the present paper makes an extensive survey about export-support programs conducted by Gyeongsangbuk-do Province. The survey was rigorously made to evaluate export-support programs taken by the provincial government of Gyeongsangbuk-do and the regional firms' awareness about them. The paper utilized SPSS for empirical analysis. The frequency analysis was used to know the precision of data and its general features. The Crosstabulation Analysis was also used to evaluate firms' recognition about export-support programs and their practical use, satisfaction and relationships with the characteristics of enterprises. The results show that the local government must effectively systematize export support programs and develop export-support programs customized for the characteristics of enterprises in Gyeongsangbuk-do.