Search results

1 – 10 of over 91000
Article
Publication date: 24 April 2007

Sanna Laukkanen, Sami Sarpola and Petri Hallikainen

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…

7561

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Practical implications

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

Originality/value

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.

Details

Journal of Enterprise Information Management, vol. 20 no. 3
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 1 April 2007

J.M.P. Venter and B. de Clercq

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…

1080

Abstract

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.

Details

Meditari Accountancy Research, vol. 15 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 1 October 2007

J.M.P. Venter and B. de Clercq

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…

1067

Abstract

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.

Details

Meditari Accountancy Research, vol. 15 no. 2
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 25 January 2011

Helena Forsman and Hannu Rantanen

This paper aims to focus on innovation development in enterprises with fewer than 50 employees. It explores differences in innovation capacity and in the diversity of developed…

3004

Abstract

Purpose

This paper aims to focus on innovation development in enterprises with fewer than 50 employees. It explores differences in innovation capacity and in the diversity of developed innovations across the four enterprise size categories within the small manufacturing and service enterprises.

Design/methodology/approach

The empirical evidence is based on quantitative data gathered through an e‐mail questionnaire, which yielded 708 responses from the representatives of Finnish small enterprises. The analysis is based on non‐parametric tests.

Findings

The findings display a broad diversity of innovation patterns among small enterprises. The evidence identifies differences and similarities in innovation capacity and innovation development across the different size categories within the manufacturing and service sectors. Finally, a summary of the characteristics of small enterprises as innovators across size categories is provided.

Research limitations/implications

This paper studies innovation patterns based on innovation capacity and developed innovations. There is a need to study how innovation capacity has been transformed into innovations; thus, the innovation process should be included in the examination.

Practical implications

At a public policy level, the results of this study give ideas for encouraging innovation development in small enterprises. The evidence suggests that there are significant discrepancies between the enterprises as innovators. It should be acknowledged that small enterprises comprise several divergent target groups for policy making.

Originality/value

This study makes a contribution to academic literature by crystallizing the relationship between the size of an enterprise and innovation development. Applying these results will provide more specific questions for studying the nature of innovation development in small enterprises.

Details

European Journal of Innovation Management, vol. 14 no. 1
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 1 February 1987

Allan A. Gibb

The relationship between education and training and the currently popular theme of “enterprise culture” is explored. The expression “enterprise culture”, is at present…

3023

Abstract

The relationship between education and training and the currently popular theme of “enterprise culture” is explored. The expression “enterprise culture”, is at present ill‐defined, if defined at all. The confusions surrounding this expression relate in turn to the failure to make proper distinctions between entrepreneurship, enterprise and small business. These terms are defined in this context, as well as “intrapreneur”. Entrepreneurs are defined in terms of a set of attributes, some of which can be measured. Small business is defined in terms of ownership and task structure. Enterprise is seen to be something that means the exercise of entrepreneurial attributes in a wide range of different situations. Intrapreneurship is the exercise of entrepreneurial attributes within a large company or bureauracy. The relationship between these redefined concepts is explored and the issue of whether entrepreneurship can be socially engineered through education and training is addressed. A definition of what constitutes “enterprise culture” is then related to education and training. This link is discussed, both in general terms and particularly in respect of university and management education. It is argued that many of the values and structures pervading in university education and university business schools may be the antithesis of entrepreneurship. In this respect, the links between entrepreneurship as practised in small business and as fostered under the “intrapreneurship” banner in large companies is explored. Finally, policy objectives in fostering entrepreneurship, small business and intrapreneurship, particularly in respect of education and training, are reviewed.

Details

Journal of European Industrial Training, vol. 11 no. 2
Type: Research Article
ISSN: 0309-0590

Keywords

Article
Publication date: 1 January 1987

Allan A. Gibb and Henry Durowse

The support for local initiatives by large organisations has become substantially institutionalised in the UK through Business in the Community. How much further it will go, and…

Abstract

The support for local initiatives by large organisations has become substantially institutionalised in the UK through Business in the Community. How much further it will go, and how much it will be supported by government, is the subject of debate and conjecture. An overview of how large firms support small and medium enterprise development — the motivations and how they are changing — is provided. The problems in evaluation and a case study of Shell UK Ltd are provided, and future directions, possible shifts and influences are considered.

Details

Leadership & Organization Development Journal, vol. 8 no. 1
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 11 January 2008

M.H. Bala Subrahmanya

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…

1406

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Management History, vol. 14 no. 1
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 1 December 1999

Lew Perren

This research examines micro‐enterprises pursuing gradual growth. While very little research has been targeted specifically at the growth of micro‐enterprises, there are a host of…

3559

Abstract

This research examines micro‐enterprises pursuing gradual growth. While very little research has been targeted specifically at the growth of micro‐enterprises, there are a host of possible influencing factors suggested by the rather broader small business literature. Less research has attempted to integrate the factors that influence growth of small firms into some form of model. Those models that were found had a number of shortfalls when it came to understanding the development of micro‐enterprises. A framework has been developed through this research that addresses these shortfalls. First, it has targeted specifically gradual growth micro‐enterprises; secondly, it is rigorously under‐pinned through empirical research; thirdly, it attempts to comprehensively cover the range of factors that influence development; fourthly, it focuses on the complex interaction of factors that may influence development. The research findings and implications are presented in two parts. Part 1 develops an empirically verified framework that explains how growth is influenced by a myriad of interacting factors. This leads to a discussion of the policy implications of the framework. Part 2 is presented in the next edition of the Journal of Small Business and Enterprise Development (JSBED) and will explore the managerial implications of the framework. This will provide a diagnostic toolkit to help micro‐enterprise owner‐managers and advisers pursue growth. The paper is derived from research conducted initially for the submission of a PhD thesis at the University of Brighton (Perren, 1996).

Details

Journal of Small Business and Enterprise Development, vol. 6 no. 4
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 1 March 2002

Clare D’Souza and Roman Peretiatko

India’s rapid industrialisation growth in small and large enterprises has had its impact on the environment; this has now become a major concern to the economy. The government…

3241

Abstract

India’s rapid industrialisation growth in small and large enterprises has had its impact on the environment; this has now become a major concern to the economy. The government, concerned about economic development and raising the standard of living of its people, has actively supported the development of the small enterprise sector. Due to their labour intensity and importance in generating employment opportunities for the less well‐off members of Indian society, they have been encouraged and given assistance by the Indian government. However, small enterprises tended to be the worst polluters and, as the findings indicated, gave the least attention to environmental issues as part of their operations. Reasons for not installing pollution‐control equipment were related to the fact that such expenditure did not contribute to the bottom line. Although existing environmental legislation is similar to that in industrialised countries, i.e. they all serve the same purpose of protecting the environment, laxity of enforcement and corruption have generally prevented effective regulation of environmental pollution. This paper compares a sample of small and large enterprises in two of the most highly industrialised states in India, to determine whether there were any significant differences in the way they approach environmental issues. Some recommendations are suggested.

Details

Environmental Management and Health, vol. 13 no. 1
Type: Research Article
ISSN: 0956-6163

Keywords

Article
Publication date: 1 January 1983

R.G.B. Fyffe

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and…

11006

Abstract

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.

Details

International Journal of Sociology and Social Policy, vol. 3 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

1 – 10 of over 91000