Advanced International Journal of Business Entrepreneurship and SMEs,
Год журнала:
2024,
Номер
6(20), С. 242 - 252
Опубликована: Июнь 30, 2024
Small
and
medium-sized
enterprises
(SMEs)
play
a
vital
role
in
the
global
economy
by
creating
jobs
fostering
economic
expansion.
SMEs,
however,
frequently
have
difficulties
optimizing
their
operations,
especially
areas
of
management
accounting,
financial
decision-making.
The
adoption
use
Management
Accounting
Systems
(MAS)
SMEs
is
still
lacking,
despite
critical
providing
relevant
data
for
This
conceptual
paper
offers
an
approach
developing
carrying
out
successful
MAS
that
appropriate
SMEs.
Using
theoretical
ideas
prior
research,
outlines
fundamental
components
with
emphasis
on
including
cost
budgeting,
performance
evaluation,
strategic
planning.
It
stressed
unique
characteristics
necessitate
flexible
adaptable
to
deployment.
These
include
resources
constraints,
limited
expertise,
unpredictable
environments.
Furthermore,
explores
potential
benefits
implementing
modern
technologies
order
improve
usability
accessibility
By
utilizing
these
technologies,
can
enhance
accuracy,
enable
real-time
decision-making,
overcome
traditional
barriers
adoption.
In
conclusion,
this
adds
body
literature
thorough
framework
executing
are
specific
requirements
limitations
proposed
seeks
promote
sustainable
growth,
innovation,
competitiveness
SME
sector
strengthening
capacities
Administrative Sciences,
Год журнала:
2025,
Номер
15(1), С. 20 - 20
Опубликована: Янв. 7, 2025
This
paper
explores
how
AI
drives
GCC
sector
retail
towards
the
fulfillment
of
UN
SDGs.
Analyzing
a
survey
conducted
on
410
executives,
using
PLS-SEM,
this
study
underlines
role
in
promoting
operational
efficiency,
waste
reduction,
and
consumer
engagement
with
greener
products.
Key
highlights
include
that
AI-enabled
marketing
strategies
improve
adoption
sustainable
practices
among
consumers;
AI-powered
smart
distribution
channels
enhance
supply
chain
reduce
carbon
emissions,
optimize
logistics.
For
retailer,
practical
applications
use
demand
forecasting
to
potentially
waste,
personalized
efficiently
promote
products,
deploying
systems
energy
consumption.
While
these
benefits
are
real,
data
privacy
algorithmic
bias
remain
valid
concerns,
thus
underlining
need
for
ethics
transparency
practice
AI.
The
following
provides
actionable
insights
retailers
align
sustainability
goals,
fostering
competitive
advantages
environmental
responsibility.
Sustainability,
Год журнала:
2025,
Номер
17(5), С. 1873 - 1873
Опубликована: Фев. 22, 2025
The
rapid
evolution
of
artificial
intelligence
(AI)
has
significantly
transformed
industries,
positioning
the
fashion
sector
as
a
critical
area
study
due
to
its
mass
production
and
pressing
sustainability
challenges.
As
world’s
largest
apparel
producer,
China
faces
unique
hurdles
in
terms
integrating
AI
technologies,
highlighting
intersection
technological
innovation
within
this
industry.
In
context,
aims
provide
initial
exploratory
correlations
between
adoption
open
from
manufacturing
micro-,
small-,
medium-size
enterprises
(MSMEs)
managers’
perspectives,
identifying
knowledge
absorptive
capacity
(KACAP)’s
significant
impacts
through
an
integrated
extended
TAM-TOE
model.
We
conducted
PLS-SEM
empirically
validate
antecedents
consequential
effects
on
KACAP
by
collecting
information
269
MSMEs’
top
managers.
results
show
that
structural
model
explains
60.7%
variance
adoption,
47.4%
KACAP,
55.4%
innovation,
which
suggests
good
explanatory
capacity,
all
these
Q2
values
indicate
sizeable
predictive
accuracy
threshold.
Drawing
proposed
model,
identified
(e.g.,
perceived
usefulness)
environmental
factors
competitive
pressure,
market
uncertainty,
government
support
policy)
impact
while
organizational
readiness)
directly
supplier
involvement,
uncertainty)
innovation.
Subsequently,
construct
is
having
influence
KACAP.
This
fills
existing
theoretical
gaps
linking
technology
processes
demonstrates
mediating
Also,
provides
foundation
for
future
research
exploring
similar
industries.
Scientific Reports,
Год журнала:
2025,
Номер
15(1)
Опубликована: Фев. 13, 2025
This
study
investigates
the
impact
of
Artificial
Intelligence
(AI)
adoption
on
sustainable
performance
small
and
medium-sized
enterprises
(SMEs).
Employing
a
hybrid
quantitative
approach,
this
research
combines
Partial
Least
Squares
Structural
Equation
Modeling
(PLS-SEM)
Neural
Networks
(ANN)
to
examine
influence
various
organizational,
technological,
external
factors
AI
adoption.
Key
considered
include
top
management
support,
employee
capability,
customer
pressure,
complexity,
vendor
relative
advantage.
Data
collected
from
305
SMEs
across
multiple
sectors
were
analyzed.
The
results
reveal
that
all
proposed
significantly
positively
affect
adoption,
with
advantage
being
most
influential
predictors.
Additionally,
technologies
substantially
enhances
economic,
social,
environmental
SMEs,
reflecting
improvements
in
operational
efficiency,
cost
reduction,
social
value
creation.
ANN
confirm
robustness
SEM
findings,
highlighting
critical
role
driving
sustainability
outcomes.
Furthermore,
emphasizes
positive
mediation
effects
organizational
performance,
indicating
serves
as
key
enabler
achieving
both
short-term
gains
long-term
objectives.
contributes
understanding
AI's
transformative
enhancing
developing
economies,
offering
strategic
insights
for
policymakers
business
leaders.
IGI Global eBooks,
Год журнала:
2025,
Номер
unknown, С. 289 - 302
Опубликована: Фев. 28, 2025
This
research
aims
to
identify
the
factors
influencing
Green
IT
adoption
by
SMEs
in
Indonesia
promote
sustainability.
A
quantitative,
cross-sectional
survey
design
was
employed,
targeting
using
their
operations
through
purposive
sampling.
Data
analysis
included
descriptive
statistics,
validity
and
reliability
tests,
SEM-PLS
for
structural
model
analysis.
Findings
reveal
that
is
driven
technological,
organizational,
environmental,
resource-based
factors.
Integrating
TOE
Framework
with
Resource-Based
Theory
offers
insights
into
these
interactions.
Key
challenges
include
low
awareness
of
benefits,
poor
infrastructure
support,
insufficient
government
regulations.
study
develops
a
theoretical
framework
understanding
Indonesian
SMEs.
The
RBT
integration
enhances
comprehension
technology
dynamic
business
environments.
Practically,
this
aids
improving
efficiency
reducing
environmental
impact
adoption.
Industrial Management & Data Systems,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 20, 2025
Purpose
On-site
industrialized
construction
(OIC)
represents
a
significant
innovation
direction
for
the
industrial
transformation
of
industry.
However,
compared
to
prefabricated
(PC)
technology,
OIC
technology
has
not
received
sufficient
attention.
In
particular,
lack
mechanisms
adoption
significantly
hindered
and
diffusion
this
technology.
This
paper
aims
address
gap
by
identifying
drivers
barriers
exploring
logical
relationships
among
these
influencing
factors.
Design/methodology/approach
Therefore,
study
analyze
factors
adoption,
focusing
on
both
barriers,
promote
its
companies.
Partial
least
squares
structural
equation
modeling
(PLS-SEM)
is
employed
validate
significance
factors,
while
interpretive
(ISM)
utilized
explore
interrelationships
supported
PLS-SEM.
Findings
The
results
PLS-SEM
show
that
relative
advantage,
regulatory
support,
top
management
organizational
readiness
market
demand
positively
influence
intention,
perceived
risk,
complexity
cost
have
negative
impact.
Additionally,
root
driver
identified
ISM
analysis
labor
shortage,
barrier
comprehension
presents
challenges.
It
noteworthy
derived
from
demand,
but
low
path
coefficient
in
indicates
limited
direct
effects.
suggests
influences
intention
driving
other
mediating
which
still
require
Originality/value
elucidates
supplementing
knowledge
base
domains
(IC)
engineering
technological
innovation.
it
offers
valuable
insights
companies
actively
engaged
industrialization
reform,
facilitating
effective
promotion
