Abstract
From a management accounting perspective, this study aims at examining the relations of entrepreneurial and market orientations and SMEs satisfaction in terms of financial and non-financial performance. SEM was conducted on 107 responses including management accountants from the manufacturing SMEs in Malaysia. The results reveal a null relationship between entrepreneurial orientation and financial-performance satisfaction, while it shows a positive impact on non-financial performance. In contrast, market orientation affects financial and non-financial performance positively. However, to understand the null impacts, interviews were conducted with owner-managers of manufacturing SMEs in Penang. Based on the interviews and the analysis, practical implications are provided to entrepreneurs of SMEs, the Malaysian government, and researchers.
Highlights
The appearance of COVID-19 pandamic in China in the end of 2019 has led to massive international health and social problems that is linked to the negative indicators related to the health matter in every country in the whole world Alabdullah et al (2020)
The link between elements were hypotheses in the study model are investigated via structural model (Duarte et al, 2010)
In the current work, bootstrapping with 500 resampling was employed to examine any significance in the links of the model
Summary
The appearance of COVID-19 pandamic in China in the end of 2019 has led to massive international health and social problems that is linked to the negative indicators related to the health matter in every country in the whole world Alabdullah et al (2020). In Malaysia, such companies are considered the core contributor of Malaysian economy as mentioned by (SME Info., 2010; Mahmud et al, 2014; Bank Negara Malaysia, 2013;). They represented up to 97.3 % of Malaysian companies (The Star, 2014; Department of Statistics Malaysia, 2012). SMEs represented 60 % of employments and 19 % of the export sectors (SME Info., 2010; Bank Negara Malaysia, 2013; The Star, 2014). This work aims at addressing the research questions: Are there link between entrepreneurial and market orientations, and business performance?
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
