Current Issue : October - December Volume : 2017 Issue Number : 4 Articles : 5 Articles
Since the Enron, WorldCom financial fraud, issued after the Sarbanes-Oxley\ncorporate internal control problem has received the widespread attention\nworldwide. In China, in June 2008, the ministry of finance, securities and futures\ncommission, the national audit office, the China banking regulatory\ncommission, insurance regulatory commission and other five ministries\njointly issued the described as Chinaââ?¬â?¢s version of Sarbanes-Oxley ââ?¬Å?enterprise\ninternal control basic normsââ?¬Â, but the enterprise internal control system is not\nyet mature, mainly embodied in the internal audit, internal governance structure\nand the implementation of the internal control system, etc., thus causes\nproblems in the quality of accounting (the accounting information fraud,\netc.). So this article analyzes China accounting information and the current\nsituation of internal control and the effect of internal control on the quality of\naccounting information, and puts forward constructive suggestions and comments....
Today, if many admit the convergence of the two notions that are Corporate Governance\nand CSR, one can still wonder if CSR is a matter of governance and question the exact role\nthat administrators play in this context.We tried to answer these questions in this modest\nwork, relying on the analysis of the impacts that these two notions have on the decisional\nprocess.The result of the analysis CSR is a matter of governance and has to be considered as\na strategic organizational question that requires a close surveillance from the board of\ndirectors.From this starting point, the administrators tasks keep on becoming more\ndemanding; our two notions call for more vigilance and responsibility from the\nadministrators....
Although there is no universal definition for Small and medium sized enterprises (SME), they represent the majority of the economic sphere worldwide. As large enterprises, profit maximization is SMEs major goal, so here emerges the need for effective information management and efficient decision making through integrating business processes, and this is the role of Enterprise Information Systems (EIS). Enterprise Resource Planning (ERP) systems are one facet of modern EIS, that were, until recently, targeted to Large Enterprises only, due to the expensive costs of an ERP project as well as to organizational issues for the case of SMEs.\n\nThis ongoing research paper aims at doing a mix of both theoretical and practical research. On the one hand, we conduct a literature review of what has been advanced as academic and professional published works concerning the subjects of Free/Libre & Open Source (FLOSS) ERP systems, Cloud ERP systems, ERP systems adoption: motives, benefits and barriers. On the other hand, a practical research is conducted through observation of a Moroccan agribusiness SME, adopting, implementing and using an Open Source ERP system....
SMEs are embracing innovation in enhancing their business competitiveness. Innovation which is vital for a firm competitiveness is embedded in the organizational structures, processes, products and services within a ï¬Ârm. This empirical study has investigated the relationships between the products, process, marketing and organizational innovations of SMEs with its innovative, operation and financial performances. The main contribution of this study is the comprehensive analyses and testing of innovation-performance relationship based on empirical data to uncover the effects of the different types of innovations on firm performance. It is also expected to help the SMEs in the understanding of the key variables which influence their business and financial performance grounded base on resource-based theory. A total of 43 duly completed forms out of the total of 381 questionnaire survey forms that were e-mailed to owners or managers of the SMEs in the state of Johor, Malaysia were analyzed using the SPSS software package. It was found that the firm innovation has a significant and positive relationship with financial, operation and innovative performances. This is with the exception of marketing innovation which indicated no significant relationship with financial performance. Firm innovation explained a total of 39.4% of financial performance, 48.4% of operational performance and 57.5% of innovative performance. Another important point is firm innovation which is strongly and positively related to firm innovative performance. By focusing on organizational innovation, SMEs are able to enhance their firm financial performance....
This research aims to investigate the influence of managing internal and external knowledge on the enhancement of the dynamic capabilities in small and medium-sized enterprises (SMEs), in Saudi Arabia. Moreover, it examines the role of information technologies (IT) applications in moderating this influence. Based on a conceptual framework, derived from the literature, a questionnaire was developed and distributed among Saudi SMEs. The results from 126 SMEs confirmed that managing internal and external knowledge positively affects SMEs dynamic capabilities. However Saudi SMEs, to some extent, lack the IT infrastructure and applications to effectively manage knowledge assets. The IT applications were found to be controlling the relationship between internal and external knowledge management and dynamic capability.\n\nThe study reveals that the lack of IT support in businesses of SMEs lead to high cost of production, waste, delay and other challenges to organizational renewal and adaptation. Hence, the use of IT applications will reduce lead time, reduce operating cost and enhance product differentiation...
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