• Asia pacific journal of information systems
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• 제15권1호
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• pp.115-133
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• 2005

This study is to develop an information security management model(ISMM) for small and medium sized enterprises(SMEs). Based on extensive literature review, a five-pillar twelve-component reference ISMM is developed. The five pillars of SME's information security are: centralized decision making, ease of management, flexibility, agility and expandability. Twelve components are: scope & organization, security policy, resource assessment, risk assessment, implementation planning, control development, awareness training, monitoring, change management, auditing, maintenance and accident management. Subsequent survey designed and administered to expose experts' perception on the importance of these twelve components revealed that five out of tweleve components require relatively immediate attention than others, especially in SME's context. These five components are: scope and organization, resource assessment, auditing, change management, and incident management. Other seven components are policy, risk assessment, implementation planning, control development, awareness training, monitoring, and maintenance. It seems that resource limitation of SMEs directs their attention to ISMM activities that may not require a lot of resources. On the basis of these findings, a three-phase approach is developed and proposed here as an SME ISMM. Three phases are (1) foundation and promotion, (2) management and expansion, and (3) maturity. Implications of the model are discussed and suggestions are made for further research.

• 경영과정보연구
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• 제31권4호
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• pp.1-32
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• 2012

본 연구는 중소기업에 대한 회계투명성 제고를 위하여 독립된 중소기업회계 기준의 도입의 필요성을 제기하고, 독립된 중소기업회계기준의 도입에 대한 방향을 제시한다. 정부는 상장기업을 중심으로 회계투명성 관련 제도를 지속적으로 도입하였다. 그러나 상대적으로 비상장 중소기업의 회계투명성의 제고를 위한 제도의 도입은 매우 적다. 중소기업의 회계투명성제고을 위하여 중소기업이 이해하고 활용할 수 있는 중소기업회계기준의 도입이 반드시 필요하다. 따라서 본 연구에서는 최근 도입된 회계투명성 관련 제도를 살펴보았고, 중소기업의 투명성제고 방안과 관련된 선행연구를 살펴보았으며, 독립된 중소기업회계제도의 도입 방안을 살펴보았다. 독립된 중소기업회계기준의 도입을 위하여 현행회계기준의 문제점 및 중소기업회계기준의 필요성을 설명하고, 외국의 중소기업회계제도에 대하여 살펴보았다. 중소기업회계기준의 도입방안으로 완화방안과 강화방안을 제시한다. 완화방안으로는 이해용이성의 향상, 적용간편성의 증대, 세법과의 일관성 확보의 방안을 제시하였다. 강화방안으로 중소기업의 실상반영, 회계투명성관련 기준의 명문화와 관리적 회계보고측면의 강화의 방안을 제시하였다. 추가적으로 독립된 중소기업회계기준의 도입방향의 문제점과 대책을 기술하고, 보급방안을 제시한다.

• 한국전자거래학회:학술대회논문집
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• 한국전자거래학회 2004년도 e-Biz World Conference
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• pp.60-64
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• 2004

The rapidly improving price-performance of wireless technologies is providing an unprecedented platform for the development of wireless applications for the business. Such applications are able to take advantage of a new paradigm of mobility for data services, with the ability to sensitize to location, time and personal features. While big business has been a central feature of wireless implementation, it is now clear that small- and medium-sized enterprises (SMEs) are beginning to take advantage of the strategic benefits of wireless data communications. This study examines the state-of-the-art of wireless data services in New Zealand. It provides a survey of 127 current applications in use, as well as two short illustrative cases of application use. The paper rounds off with a summary and conclusions.

• Safety and Health at Work
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• 제7권3호
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• pp.185-193
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• 2016

Background: Management and workers in small and medium-sized enterprises (SMEs) often find it hard to comprehend the requirements related to controlling risks due to exposure to substances. An intervention study was set up in order to support 45 SMEs in improving the management of the risks of occupational exposure to chemicals, and in using the control banding tool and exposure model Stoffenmanager in this process. Methods: A 2-year intervention study was carried out, in which a mix of individual and collective training and support was offered, and baseline and effect measurements were carried out by means of structured interviews, in order to measure progress made. A seven-phase implementation evolutionary ladder was used for this purpose. Success and failure factors were identified by means of company visits and structured interviews. Results: Most companies clearly moved upwards on the implementation evolutionary ladder; 76% of the companies by at least one phase, and 62% by at least two phases. Success and failure factors were described. Conclusion: Active training and coaching helped the participating companies to improve their chemical risk management, and to avoid making mistakes when using and applying Stoffenmanager. The use of validated tools embedded in a community platform appears to support companies to organize and structure their chemical risk management in a business-wise manner, but much depends upon motivated occupational health and safety (OHS) professionals, management support, and willingness to invest time and means.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.269-280
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• 2020

This research aims to determine the direct and indirect effects of digital literacy, economic literacy, and entrepreneurial skills on the performance of small- and medium-sized enterprises (SMEs) in garment clusters in the Bulak tourism industry Depok. Carrying out quantitative research with survey methods, data collection is using a questionnaire technique with 90 respondents, via saturation sampling. This research data analysis uses SPSS software version 25.0. Path analysis is used to determine the direct and indirect effects between variables. The results showed digital literacy, economic literacy, and entrepreneurial skills significantly and positively affect the performance of small- and medium-sized enterprises. The main finding in this study is that digital literacy has the greatest influence on the performance of SME entrepreneurs, both directly and indirectly. The results of the study provide input on performance development strategies for SME entrepreneurs through digital literacy, including digital business relationships, online facilities, and networks. The findings are also complementary to the factors shaping the performance of SME entrepreneurs in the digital age. The research results show that digital literacy has the greatest direct and indirect influence on the performance of SME entrepreneurs; this shows the essential contribution of digital literacy in developing business and marketing networks.

• International Journal of Quality Innovation
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• 제6권3호
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• pp.190-203
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• 2005

This paper empirically determines the extent to which ISO 9001 certified small and medium-sized enterprises (SMEs) were able to attain the eight quality management principles on which the ISO 9004:2000 Standard is based. It employs the Analytic Hierarchy Process approach in determining the percent weightings of these principles and the self-assessment questions which form part of the ISO 9004:2000 Standards. Of particular interest is a weakness of these enterprises in formulating policies addressing the needs and expectations of shareholders and the society in terms of the community and the public affected by the organisations or its products. This paper makes a contribution to the body of knowledge in the field of quality management in Trinidad and Tobago where such work is limited. It adds value by empirically measuring TQM implementation through determining the extent to which its criteria are implemented in ISO 9001 certified SMEs.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.855-863
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• 2021

This study explores the role of the Accounting Information System (AIS) in mediating the relationship between internal control and the performance of employees. This study examines whether internal control would influence the performance of employees and whether the AIS would impact the performance of employees in Jordan's industrial small and medium-sized enterprises (SMEs). Internal control is expected to impact employee performance. The survey questionnaire was used to gather data. A random sampling approach was used to survey the respondents. A total of 270 questionnaires were distributed; only 203, with a 75% response rate, were available. The data was analyzed using AMOS and SPSS. The result from the analyses provides support for the hypothesis that AIS mediates the relationship between internal control and the performance of the employee. Specifically, this study found evidence that internal control yielded a strong positive relationship with employee performance and a positive relationship with AIS. The study also found that AIS had a positive relationship with the performance of the employee. In brief, internal control has major effects on employee performance. Also, the AIS mediates the relationship between internal control and the performance of the employee. The result of this research found that in the relationship between internal control and employee performance, AIS plays an important role.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.329-336
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• 2020

This study aims to assess the impact of competitive pressure and innovation capability on business performance in small- and medium-sized enterprises (SMEs) in the batik industry in East Java, Indonesia. Furthermore, this study explores the impact of competitive pressure on business performance through innovation capability as a mediating variable. This research was quantitative using primary data with questionnaire as a method of sampling collection. The measurement of the variables was captured using Likert scale. The respondents were small- and medium-sized enterprises (SMEs) in the batik industry in East Java Province, Indonesia. The sample totaled 254 subjects. The data analysis was done using SEM-PLS. The results of the study show that: 1) there was a positive direct impact of competitive pressure on business performance; 2) competition pressure positively influences innovation capability; 3) innovation capability positively influences business performance; and 4) innovation capability has a partial mediating role in the effect of competitive pressures on business performance. The findings of this study suggest that managers in SME's batik industry should increase their effort to cope with the high competitive pressure to increase the innovation capability, so that they can have an advantage to face successfully competitors, leading to higher business performance.

• 디지털융복합연구
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• 제17권4호
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• pp.29-39
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• 2019

본 연구에서는 전국 80여 중소기업 관리자 및 임원과의 인터뷰를 바탕으로 중소기업의 '인력'과 '기술' 두 부문으로 나누어 현장 이해를 시도하고, 일자리 창출 대안을 분석하였다. 인력 부문에서 가장 핵심 사안은 '저임금' 및 '대기업과의 임금격차'로 나타났다. 임금 지원정책과 관련, 현장에서는 "지속가능한" 지원책을 주문하고 있었다. 기술 부문에서는 R&D지원에 초점을 맞추어 논의를 진행하였다. 신규 시장을 창출할 수 있는 기술 혹은 제품을 발굴하고 이를 적극 지원하여 관련 주변 산업의 고용효과를 기대하는 것이 R&D지원을 통한 기대이다. 본 연구 논의를 통해 크게 세 가지의 일자리 정책 지원방안을 제시하였다. 첫째, "중소기업 우수 기술자의 국가 관리"제도이다. 둘째, "기술입찰제"를 제시하였다. 셋째, 대기업과 중소기업 협력사업 시, "상호 적정이익 명시제"이다.

• 한국컴퓨터정보학회논문지
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• 제12권1호
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• pp.243-252
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• 2007

최근 들어, 중소기업에서의 기업자원관리시스템 구현에 관한 관심과 연구가 꾸준히 증가하고 있다. 본 연구에서는 중소기업에서의 기업자원관리(ERP) 소프트웨어 품질, 벤더의 지원, 사용자 정보 만족도 및 ERP 구현 성과와의 관련성을 규명하였다. 이와 같은 실증연구를 통하여 ERP 소프트웨어 품질과 벤더의 지원이 중소기업에서의 성공적인 ERP 구현과 밀접한 관련이 있음을 제시하였다. 본 연구는 내부자원이 상대적으로 부족한 중소기업의 ERP 시스템 구현에 있어서 패키지 소프트웨어 품질과 벤더의 지원에 대한 의존성과 중요성에 관한 시사점을 제공하였다.