Purpose This study aims to investigate how early and late adopters of Quality 4.0 (Q4. 0)
differ in terms of organizational performance. Design/methodology/approach The authors …

Orientation: Retaining staff with special endeavours within higher education institutions has
become a top priority and crucial for any organisational productivity and competiveness …

The environment in which manufacturing small and medium enterprises operate has
become very complex, and therefore manufacturing SME's owners need to be aware of the …

In the age of a global competition environment, the accurate costing measurement is
important for planning and decision-making. To achieve this goal, contemporary costing …

The main research objective of this study was to measure the influence of competence, job
training, and work discipline on employee performance at PT. Indomika Utama uses a …

Abstract Accounting Information System (AIS) is very important for Small and Medium
Enterprises (SMEs) because it can provide information for the owner in decision making. In …

Research Question: Can the adoption of ABC have a positive impact on the performance of
the company? Motivation: We have observed in the literature that studies on the impact of …

This paper examines the satisfaction of the users of Activity-Based Costing (ABC) of
Moroccan companies. Relying on the Importance Performance Analysis (IPA) tool, we …

Purpose Training remains an important factor in developing the managerial effectiveness
and capability of small and medium-sized enterprises (SMEs), yet there are concerns …

Organisational resilience is a strategic resource within the contingencies of organising in
Small and Micro businesses (SMEs). In this regard, the notion of resilient human capital in …