UPSI Digital Repository (UDRep)
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Abstract : Perpustakaan Tuanku Bainun |
The aim of this study is to examine the effects of technology, organization and environment (TOE) factors on SMEs_ performance and the mediating role of Activity- Based Costing (ABC) implementation critical success factors on the relationships between TOE factors and SMEs performance. The relationship between these variables is proposed based on Resource-Based View (RBV) Theory and TOE framework. Based on survey method through the use of questionnaires, a total of 274 responses were received from owners/managers of SMEs in Dubai and Abu Dhabi. The Partial Least Squares Method (PLS) algorithm and the bootstrapping technique were used to test the study_s hypotheses. The overall findings signified positive effects of technological (_= 0.257, t= 5.393) and organizational (_= 0.520, t = 5.326) factors on SMEs_ performance. However, environmental factor (_= -0.016, t = 0.194) is not found to be a significant driver to promote SMEs performance. Furthermore, ABC implementation critical success factors (_=0.211, t=3.897) plays a crucial role in enhancing the performance of SMEs. Findings of the study also revealed positive effects of technological (_ = 0.162, t = 2.601), organizational (_=0.372, t = 3.370) and environmental (_=0.300, t= 2.635) factors on ABC implementation critical success factors. In addition, ABC implementation critical success factors were found to mediate the relationships between technological (_ = 0.034, t = 1.969), organizational (_ = 0.079, t = 2.854) and environmental (_ = 0.063, t = 1.972) factors and SMEs performance. Going by these results, it can be asserted that technological and organizational resources constitute the basis for firm competitive advantage and enhanced performance. Most importantly, the implementation of ABC critical success factors is found to be a crucial mechanism through which TOE factors can enhance SMEs performance. The implications of this study suggested that the owners/managers of SMEs in the UAE should ensure optimal utilization of TOE factors and as well as ABC implementation critical success factors to enhance performance among SMEs. |
References |
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