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In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the size of an enterprise and the sector in which the enterprise operates has an impact on how the enterprise’s tax responsibilities are administered and managed. A survey was conducted amongst small and medium enterprises in the manufacturing, retail and business services sectors in Gauteng. The study focused on Gauteng because the majority of small, medium and microenterprises (SMMEs) are located in this province. The study found that most small and medium enterprises (SMEs) in the business services sector outsource their tax responsibilities because they lack the time needed to manage these functions. It was also found that the size and type of organisation affects the role taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties charged as a taxation relief measure.

In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the size of an enterprise and the sector in which the enterprise operates has an impact on how the enterprise’s tax responsibilities are administered and managed. A survey was conducted amongst small and medium enterprises in the manufacturing, retail and business services sectors in Gauteng. The study focused on Gauteng because the majority of small, medium and microenterprises (SMMEs) are located in this province. The study found that most small and medium enterprises (SMEs) in the business services sector outsource their tax responsibilities because they lack the time needed to manage these functions. It was also found that the size and type of organisation affects the role taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties charged as a taxation relief measure.

The aim of this article is to investigate the determinants of the performance of small and medium-sized enterprises in emerging markets: evidence from Vietnam.

This article relies on the resource-based view to examine the factors affecting the performance of small and medium-sized enterprises in emerging markets. The method employed in the research is the generalized method of moments for testing hypotheses of data collected from the General Statistics Office of Vietnam in the period of 2013–2016.

The results show that factors such as the intensity of capital investment, age and size of the firm, labor productivity, foreign ownership, location, cost management effectiveness and export activities have a positive effect on the performance of Vietnamese small and medium-sized enterprises, while revenue growth rate, fixed assets and financial leverage tend to hinder their performance. This has brought important messages that the input markets and the business environment in emerging markets like Vietnam have not yet stimulated well-economic activities.

This study sheds light on a topic that has not been fully explored in small and medium-sized enterprises in emerging markets in general, and Vietnam in particular. Specifically, small and medium-sized enterprises in emerging markets reconfigure available resources and strengthen internal capabilities to overcome barriers of the shortages of strategic, rare and irreplaceable resources in order to improve their performance. This is a unique contribution to the existing literature and highlights the original value of this article.

In this paper, the authors review the literature on the nature of the small and medium-sized enterprise concept. The review examines the broad diversity of terms and definitions used to describe these kinds of firms in scholarly and practical settings. They relate this examination to the concept of small business for the purpose of comparison, in order to highlight differences and similarities between the concepts.

Relevant literature including articles from academia and defining documents from practical settings was identified through a scope literature review. Field data were subsequently collected via questionnaires sent to editors and authors of articles related to the theme. The data were content analyzed and the resulting codes consolidated into dimensions in accordance with the Gioia method. Chi-squared tests were applied to categorical data.

The use of the composite category “small and medium” was found to be predominant in the labeling of small businesses in scientific articles, including those in journals that specialize in small businesses, with no justifications presented for this, characterizing a widespread and consensual practice between authors and editors. In the defining documents of practical settings, however, the authors observed greater consistency and precision both in the terms used and in the delimiting values for a small business (self-employed, micro business, small business). In the sample of 27 defining documents mentioned in the articles, 25 specifically defined “small business” and 20 defined “micro business,” using indicators such as number of employees and annual turnover. The indicators delimiting values regarding the category of micro business were the same in all the documents analyzed and, regarding the category of small business, many documents used the same delimiting values.

Recognizing the “non-large enterprise” myth will provide a more effective posture for editors and authors to avoid using the term “small and medium,” resulting in greater precision, understanding and knowledge regarding small businesses. A better definition of a small business by academia can help public policymakers and managers of organizations that support small businesses to tailor their actions better according to the different sizes of companies. This will also lead to social gains, given the importance of small businesses in terms of job creation and countries' economies.

The authors identified and described the myth of the “non-large enterprise” among academics, characterized by the dichotomous view of the business universe, composed of “large enterprises” and “non-large enterprises,” the latter group being characterized by the widespread use of the term “small and medium.”

The basis of international comparative analysis is the harmonisation of the different conceptual systems of the discipline under investigation in various countries. The enterprises, which are the spring of the economy, can be grouped in different ways in the different countries. The goal of this paper is to compare the Hungarian practice with that of the European Union (EU), the European OECD countries and the USA. Following a short overview of the terminology, this paper seeks an answer to the question of how Hungary became – in less than a decade – a country of small enterprises. Phenomena such as the breaking up of huge companies or dismantling into small and medium‐size enterprises and the increasing number of newly founded small‐size businesses sooner or later lead to changes in the policies of these enterprises and thus contribute to the development of a functioning market economy. The map of the Hungarian economy had changed significantly by the end of the 1990s. A radical shift in the size and types of companies was brought about by market economy forces, which led to a transformation. As a result, the process of accession to the EU was begun. In the preliminary and preparatory stages, the opportunities for small and medium‐size enterprises (SMEs) must be enhanced, as presently the economic significance of SMEs in Hungary is smaller than their strategic importance. All these objectives are supported by concrete and long‐term governmental strategies and measures.

The purpose of this paper is to contribute to the discussion on enterprise resource planning (ERP) system adoption by investigating the relationship of enterprise size to the objectives and constraints of ERP adoption.

In the paper, survey data, based on the responses of 44 companies, are analyzed, by dividing the companies into small, medium‐sized, and large enterprises; and comparing these groups, using statistical methods.

The paper finds significant differences exist between small, medium‐sized and large enterprises regarding the objectives and constraints of ERP system adoption. While small enterprises experience more knowledge constraints, large enterprises are challenged by the changes imposed by ERP adoption. Further, large and medium‐sized enterprises are more outward‐oriented in ERP adoption than small enterprises. Business development, as opposed to mere efficiency improvement, while being the most prevalent objective for ERP adoption in all the company groups, is considered especially important by medium‐sized enterprises. Finally, the findings suggest that, instead of considering small and medium‐sized enterprises as one homogeneous group of smaller enterprises, differences between these two groups of companies should be acknowledged in information system adoption.

The paper shows that the Finnish context and the sample size should be taken into consideration when generalizing the findings.

The paper points out the differences in objectives and constraints between companies of different sizes that should be acknowledged in ERP adoption.

Instead of resorting to the customary approach of considering small and medium‐sized enterprises as a homogeneous group of smaller enterprises, this study acknowledges the differences between these two groups of companies.

This paper aims to trace the evolution of industrial subcontracting in Japan, over a period of time. Subsequently, the transition in the spread and depth of subcontracting along with relative performance of small and medium enterprises (SMEs) in Japanese industry over a period of time are to be analyzed.

First, a historical over view of the evolution of industrial subcontracting in Japan is discussed based on literature and discussion with experts. Secondly, based on secondary data, the industry‐wise trends of subcontracting and performance of small, medium and large enterprises are analyzed.

Japanese industrial subcontracting and structure evolved over the period, particularly after World War II, represents integration and mutual coordination among small, medium and large enterprises across industries. Along with the growth of multi‐layered subcontracting, labour productivities of SMEs have improved as that of large though value added/value of output has remained more or less at the same level. Overall, there is reason to argue that SMEs have benefited from the system of subcontracting in Japanese manufacturing towards its overall competitiveness.

It would be worthwhile to promote multi‐layered industrial subcontracting, particularly with locally based/newly entered TNCs at the helm of the pyramid, in industrializing countries like India, to enhance the competitiveness of local SMEs.

This paper provides the reader with an understanding of evolution of industrial subcontracting in Japan since World War I and its recent trends and throws light on how SMEs have improved their performance over a period of time.

The purpose of this paper is to investigate how to support small organizations to navigate the context of an accelerated Digital Transformation using Enterprise Social Media platforms, in response to external contingencies, such as the COVID-19 pandemic.

A longitudinal action research study, supported by an exploratory analysis that follows a hybrid approach of deductive and inductive reasoning, has been conducted in the context of a small organization. Several data collection techniques were used for context understanding and problem-solving.

Findings suggest that value creation related to the use of Enterprise Social Media platforms supports small organizations in this accelerated context of Digital Transformation. Value perception is central in overcoming adoption barriers and achieving sustainable use of these platforms in daily basis activities, especially in remote working. External pressures, like those imposed by the COVID-19 pandemic, play an important role in catalyzing digital initiatives.

As the main limitations to this paper, we highlight the study of a single organization in a specific context and the number of actors involved; hence, there is room to extend the study to other industries, organization sizes and contexts.

This paper provides managers with insights into how to conduct their Enterprise Social Media initiatives in a turbulent environment, highlighting their key success elements, and their potential to create value for their organizations and stakeholders. Furthermore, managers could explore the potential of Enterprise Social Media platforms to support organizations in the Digital Transformation journey.

Small organizations play an important role in generating wealth for nations around the world. However, governments encounter difficulties in supporting the Digital Transformation of this type of organization. This paper provides insights into how to use an affordable and intuitive technology to include this type of organization in the Digital Transformation journey.

A long-term study of Enterprise Social Media is recommended, but quite rare in the Information Systems literature. This study adopts a longitudinal investigation to analyze the use of Enterprise Social Media to support a small organization to adapt, in balance with their internal and external contingencies, providing a further contribution to the contingency theory. This research also adds contributions to the sociotechnical system perspective, analyzing the deep imbrication between social and technical subsystems in the required organizational change, supporting a small organization for coping with the effects of the COVID-19 pandemic.

The purpose of this paper is to understand how and why small to medium enterprises (SMEs) access knowledge from external actors in general and from higher education institutions (HEIs) in particular and what is the extent to which these knowledge access pathways affect SME innovativeness.

The paper involved both quantitative and qualitative approaches: a survey of 1,226 SMEs and a mini case study to follow-up on issues arising from the survey analysis. Survey data were analysed using both non-parametric and multivariate Poisson regression analysis. The case study was based on a medium-sized manufacturing firm in South Australia.

While there are significant differences between the micro-, small- and medium-sized enterprises, the evidence suggests that SMEs generally use “generic” university–industry knowledge transfer pathways (e.g. published research results) rather than university–industry links with high “relational” involvement. More significantly, the results indicate that SMEs are more likely to rely on organisations other than universities and related R&D enterprises for knowledge acquisition like clients/customers or suppliers. While collaboration is most likely to occur within the same state/territory, or Australia, many SMEs also collaborate internationally, usually as part of normal supplier–customer relationships, reinforcing knowledge acquisition from organisationally proximate partners. These findings are also supported by the case study.

This research was limited to surveying SMEs in one geographic (metropolitan) region in Australia. It also does not account for the different patterns of HEI–SME interactions in different industry sectors. There is also only one case study.

First, the research adds to the few field studies that have investigated accessing knowledge for innovation among SMEs. Specifically, the research contributes to an understanding of the heterogeneous roles that different actors play in facilitating knowledge access for improving innovative SMEs outcomes. Second, the research does not treat all SMEs similarly in terms of size effects but instead accounts for differing SME sizes and how this affects their selection of knowledge access pathways. Third, the research contributes to a small number of studies that attempt to understand how HEIs and SMEs can work better together in the context of a regional innovation system, especially one that is relatively less competitive to the larger economy.

This study presents the impact of Economic Policy Uncertainty (EPU)-induced Trade Supply Chain Vulnerability (TSCV) on the Small and Medium-Sized Enterprises (SMEs) in India by leveraging the World Bank Enterprise Survey data for 2014 and 2022. Applying econometric techniques, it examines firm size’ influence on productivity and trade participation, providing insights for enhancing SME resilience and trade participation amid uncertainty.

The econometric techniques focus on export participation, along with variables such as total exports, firm size, productivity, and capital intensity. It addresses crucial factors such as the direct import of intermediate goods and foreign ownership. Utilizing the Cobb-Douglas production function, the study estimates Total Factor Productivity, mitigating endogeneity and multicollinearity through a two-stage process. Besides, the study uses a case study of North Indian SMEs engaged in manufacturing activities and their adoption of mitigation strategies to combat unprecedented EPU.

Results reveal that EPU-induced TSCV reduces exports, impacting employment and firm size. Increased productivity, driven by technological adoption, correlates with improved export performance. The study highlights the negative impact of TSCV on trade participation, particularly for smaller Indian firms. Moreover, SMEs implement cost-based, supplier-based, and inventory-based strategies more than technology-based and risk-based strategies.

Policy recommendations include promoting increased imports and inward foreign direct investment to enhance small firms’ trade integration during economic uncertainty. Tailored support for smaller firms, considering their limited capacity, is crucial. Encouraging small firms to engage in international trade and adopting diverse SC mitigation strategies associated with policy uncertainty are vital considerations.

This study explores the impact of EPU-induced TSCV on Indian SMEs’ trade dynamics, offering nuanced insights for policymakers to enhance SME resilience amid uncertainty. The econometric analysis unveils patterns in export behavior, productivity, and factors influencing trade participation during economic uncertainty.