Electronic commerce is one of the most discussed business-to-business(B2B) topics of today. IT has become a tool for adapting and rendering business processes towards an integrated supply chain (www svensktnaringsliv.se). Electronic Data Interchange (EDI) has been used as a technique for communicating between different computer systems since the 1960’s. However, it took another 20 years for EDI to support different types of business processes (Malonis, 2002). Electronic invoices can be deduced from when companies in the 1970´s started to exchange invoice files (Dykert & Fredholm, 2004). Earlier studies within this area of interest have focused on the business-tocustomer (B2C) electronic invoicing. This thesis has chosen a different point of view, where the focus will be on Small and Medium Sized Enterprises (SMEs) use of EDI- invoicing for B2B processes. This thesis purpose can be divided into two parts, the first is to investigate how EDI- invoice solutions are realized and the second is to describe the effects use and implementation of an EDI- invoice solution have brought to SMEs. Data for the first part have been collected from Internet sources as well as from literature. Empirical findings to address this part are gathered from an interview with an employee at Scandinavian PC Systems (SPCS). What we concluded of this study was that SMEs opportunity to implement EDI- invoicing derives from the initiative taken by system developers together with Value Added Network (VAN) providers. They have made a complex technology, with confusion about standards and function, to an easy understood and familiar interface to SMEs. Data for the second part of the purpose have been collected from telephone interviews with SMEs in the Jönköping region. Six SMEs who were connected to Pri- Handel, a competitor to SPCS, were interviewed.The most prominent experience SMEs mean that an EDI- invoice solution brings is reduce of administrative cost.

Originating in, and framed by, warfare, the term strategic management first appeared in the business literature in the 1950s (Carter et al., 2008). The term then started to gain more importance as organisations’ needs for implementing strategic changes increased significantly. Despite this importance, the concept is still considered to be under-developed, with complications arising from a wide variety of disciplines. In the early literature two major schools of thought could be identified: Porter’s economic deliberate content (Porter, 1979), and Mintzberg’s emergent process view (Mintzberg, 1979). The literature has shown that the majority of studies have mainly focused on large organisations, taking the traditional Porter’s content approach. However, relatively few cases have considered smaller organisations and/or explored cases from the contemporary process view, which is considered more realistic in today’s dynamic world, where extra flexibility and speed are paramount. This thesis builds on the work of Pettigrew (1987), who viewed strategy implementation (SI) as a process. His work is extensively analysed and some recommendations are made to strengthen his ‘Triangle Model’. These recommendations allow for the development of a primitive framework for SI. The framework provides a deeper understanding of contemporary SMEs and their surrounding contexts, and can be useful for future exploratory studies of undiscovered contexts and/or for organisations of differing sizes. The paucity of research on SI in SMEs in general, and particularly in the non-Western context (e.g. Middle East, and Gulf Cooperation Council), is the major motivation for this research adopting an interpretive, qualitative and exploratory approach. Using inductive semi-structured interviews, data have been collected on the SI process of SMEs in the Kingdom of Saudi Arabia (KSA). SMEs represent 96% of the country’s enterprises and contribute to almost one third of the national economic activity (Bokhari, 2013). Their development is a major concern of the Saudi government, which aims to reduce the dependency on the oil sector (Bokhari, 2013; Sfakianakis, 2014; McKinsey Global Institute, 2015). In addition, SMEs have the potential to contribute to reducing the accelerating unemployment rate among the ever increasing youth population (Bokhari, 2013).Theoretically, this thesis contributes to a deeper understanding of SI and its enablers/ barriers in the SME sector. Following the approach suggested by Stacey (1996a), Mintzberg et al. (1998), and Okumus (2001), this research provides a more holistic understanding of the SI process. It sheds light on the individual dynamics of strategy implementation, as well as the organisational and external environment perspectives. By exploring these factors over the longitudinal process of SI (including initiation, process, and outcome), this research contributes a SI framework based on Mintzberg’s (1979) and Pettigrew’s (1985a) emerging process view. In so doing, this research adds to the SI process literature at the individual level, as an epistemological tool, and does so in order to consider the dynamic nature of SMEs and the impact that non-controllable events have on their daily routines, on ontological ground (Hart, 1992). At the methodological level, evidence from multiple cases in different Saudi industries is provided, reflecting a developing country context, rather than the dominant Western views (Okumus, 2003; Van der Maas, 2008). From the empirical research, lessons are identified to inform owners of SMEs, policy makers and future research.

Målet med studien är att undersöka vilka konsekvenser tillväxt har på små- och mellanstora fö- retags ICT-system samt hur de bör gå till väga för att hantera de problem som uppstår. Genom en fallstudie har det framkommit att snabbt växande organisationer prioriterar vinstgi- vande processer. Allt för ofta bortprioriteras ICT-systemen och till följd av detta blir ett ineffek- tivt arbetssätt en stor kostnad. Denna fältstudie bevisar vår tes om prioritetshandlingar och ineffektivitet samt leder till en stra- tegisk plan för hur en organisation ska sammanlänka sitt aktivitetssystem med deras ICT-system med hjälp av gemensam inriktning för ICT- samt affärsstrategier.

Användarmedverkan i systemutvecklingsprocessen har idag en allt viktigare roll vid införande av ett nytt system. Stor vikt placeras på att systemet ska bidra med rätt information vid rätt tidpunkt. För att uppnå det krävs oftast en slutanvändares medverkan i systemutvecklingsprocessen. Flertal undersökningar har utförts med inriktning att söka reda på varför en användare bör vara med, dess positiva och negativa aspekter samt urvalskriterier vid val av slutanvändare. Syftet med arbetet är att jämföra existerande användarmedverkan i systemutvecklingsprocessen med metodologin ETHICS förhållningssätt till användarinvolvering. Det med avgränsningen små-till-medelstora företag(SME). Genom det kunna bidra med en klassificering av graden användarmedverkan vilken förekommer i systemutvecklingsprocessen. Arbetet förhåller sig till en kvalitativ undersökning med ett deduktivt arbetssätt. Med det har grundläggande information samlats för att sedan bygga vidare arbetets intervjuer, samt att ha insamlad information i åtanke. Eftersom en jämförelse mellan teori och empiri skulle utföras beaktades även aspekten om hur användarmedverkan faktiskt framkom i verkligheten. Resultatet av arbetet resulterade i förhållandevis lika synsätt mellan de tillfrågade informanterna. Användarmedverkan förekom ofta eftersom informanterna själva ansåg att de hade en grundgörande funktion för hela systemutvecklingsprocessen. Beroende på kundverksamhetens storlek förekom olika klassificeringar av förhållningssätt enligt metodologin ETHICS men mest förekommande var ändå det representativa förhållningssättet till användarinvolvering. / User participation in system development is an increasingly important role in the development of a new system. Great emphasis is placed on the system to contribute right information at the right time. To achieve success in system development is end-user involvement required. Several studies have been conducted with focus why an end-user should participate, the end-user participations positive and negative aspects and the criteria at the selection of end-users. The purpose of this work is to compare existing user participation in the system development process with a methodology called ETHICS and its approach to user involvement. The delimitation is small-to-medium enterprises (SME). Through gathered information contribute with a classification of the degree of user involvement, which occurs in the system development process. The work relates on a qualitative study with a deductive approach. With the basic information gathered build the interviews, and to have the collected information in mind. Since a comparison between theory and empirical data would be performed was also the aspect of how user involvement actually emerged in reality studied. The results were relatively similar approaches among those surveyed informants. User participation often occurred because the informants themselves believed they had a fundamental function for the entire system development process. Depending on the customer size of operations different classifications of approach according to the methodology ETHICS have been made. The most prevalent approach was still the representative approach to user involvement.

Dans une littérature managériale balançant entre critiques et défendeurs, le budget, objet de ce travail de recherche reste omniprésent dans les pratiques managériales des entreprises. Dans cette étude, l'approche de cet outil de contrôle de gestion est particulière : nous considérons le système budgétaire selon son degré de complexité.D'où le premier objectif à savoir la conception d'une taxinomie des systèmes budgétaires dans un contexte bien spécifique: la PME en Tunisie. Le principal questionnement est d'identifier les contingences structurelles (PME) et comportementales (le dirigeant) qui influencent le degré de complexité du système budgétaire.Etant le principal acteur dans la PME, le dirigeant, fait l'objet d'une attention particulière, d'où le deuxième objectif de la recherche : concevoir une typologie des dirigeants tunisiens. L'analyse des données recueillies par questionnaire administré par entretien direct auprès de 116 PME industrielles tunisiennes montre qu'il n'existe pas de déterminisme structurel ou comportemental expliquant la variabilité des systèmes budgétaires observés dans les PME tunisiennes. Les profils des dirigeants donnés par l'analyse typologique regroupent des dimensions socioprofessionnelles (expérience, formation) et des dimensions culturelles (de Hofstede) : deux principaux résultats émanent de cette analyse: d'une part, considérer une culture arabe est une vision réductrice de la richesse de ces nations et d'autre part, les profils des dirigeants tunisiens sont culturellement différents / In a managerial literature balancing between criticism and defendants, the budget, object of the present research is omnipresent in the managerial practices of enterprises. In this study, the approach of this management control tool is particular: we access the budgetary system according to its degree of complexity.The first objective of this research is to conceive a taxonomy of budgetary systems within a specific context: the SME in Tunisia.The main questioning is to identify the structural (SME) and behavioral (the manager) contingencies that influence the complexity of the budgetary system.Being the principal actor in the SME, the manager is subject to a particular attention; that justifies the second objective of this research: conceiving a typology of Tunisian managers.Data analysis has been collected through questionnaires administrated by direct interviews within 116 industrial Tunisian SME's. It has shown that there are no structural or behavioral determinism that explain the variability of observed budgetary systems within Tunisian SME's.The profiles of managers that appeared through the typological analysis regroup social, professional ( experience, education) and cultural ( Hofstede) dimensions: Two main results show from this analysis: First, considering an Arab culture is a reducing vision of the richness of these nations. Second, the profiles of Tunisian managers are culturally different.

Syfte: Tidigare forskning visar att företag som exponeras mot transaktionsrisk tjänar på att hedga sin valutarisk samt visar hur det bör gå till. Majoriteten av denna forskning är däremot begränsad mot stora företag, det finns alltså ett relativt outforskat område gällande transaktionsrisk hos svenska SMEs. Syftet blir således att undersöka vilka interna och externa faktorer som ligger till grund för hur svenska SMEs hanterar sin exponering mot transaktionsrisk.

Awareness is a key component of any information security programme. This study sets out to establish whether SMEs are using the government cyber security initiatives and finds that only 4.3% of respondents are utilising the resource that is freely available from the newly formed National Cyber Security Centre. The principal reason for this is a lack of awareness, although the survey also reveals that respondents would use this service if they had knowledge of it. Furthermore, 72.3% are keen for the government to deliver a public cyber security awareness campaign from funds available to the National Cyber Security Strategy. The association of the NCSC with GCHQ is seen to increase the trust in the service the NCSC delivers, whilst incentivising SMEs to enhance their security is popular amongst the 46 respondents. Survey responses suggest that small and micro businesses believe that they are too small to attract cyber-attacks, under the misguided assumption that “security through obscurity” is a viable control to mitigate the cyber risk. This underlines the lack of awareness of the randomness of threats such as ransomware and supports the need for greater user knowledge.

Background: Globalization is well known in the business world and more and more firms, especially larger ones, are expanding into other countries. Though SMEs represent the largest share with about 99% of firms contributing to the wealth of import or export reliant countries, the majority is not taking the chance to grow by going international. It seems that the internationalization barriers play a crucial role in hindering this process wherefore this thesis aims at collecting possible support providers and activities which are aiding SMEs to overcome these barriers. More specifically is this thesis mainly offering an in-depth summary on major support organizations, firms and networks in Germany and Sweden including their specific activities of assistance. Purpose: The purpose of this master thesis is to describe and compare the internationalization support providers in Germany and Sweden including their respective offered activities. Method: A qualitative and inductive research approach was used in this study, following a practice-oriented, descriptive case study. Data was collected through secondary data collection and the analysis was based on content analysis including coding. Results: In Germany the main services offered are networking, market research and financing assistance, while mobility aid and training is rather rare. In Sweden in comparison training is highly provided as well as market research and networking assistance, whereas marketing and strategy enhancement plus mobility and implementation assistance are uncommon. Conclusion: Since each firm has individual needs, it was refrained from a standardized valuation. Therefore, each firm is advised to use the information provided in the appendices to quickly find service providers suitable to their requirements.

While research on alternatives to growth at the level of the economy as a whole is accumulating, few studies have related the criticism of growth to the business level. This paper starts to address this gap by investigating mechanisms of growth for small and medium sized enterprises (SMEs), presenting a case study that applies Q methodology and interviews with owner-managers of both growing and non-growing SMEs in Austria. Some mechanisms stimulating growth are identified across SMEs including contributing to innovativeness and motivation of employees. Others are only of relevance for some SMEs: competition, financial stability and a desire for market power. The owner-managers of non-growing SMEs hold values and pursue goals that free them from mechanisms of growth or prevent them from being triggered. Moreover, they exhibit a strong identification with their SME, operate in niche markets and strive for financial independence. This illustrates that a growth imperative is neither inevitable nor are growth mechanisms always operative, but depend upon structures and institutions. / Series: SRE - Discussion Papers

Background: Open innovation is a recently discussed concept, which contrasts the traditional way of innovating. After several large companies have already adopted this approach successfully, the academic debate continues about possible application of this concept for SMEs. Moreover, current literature highlights the importance of intermediated networks to support open innovation among these SMEs. Purpose: This study determines in what way intermediaries act as facilitators for open innovation in SME networks. The literature suggests several different functions that intermediaries execute, without being clear about the connection to open innovation. Therefore, we critically examined Science Park Jönköping as a potential facilitator for open innovation. Method: We conducted a single-case study on Science Park Jönköping’s SME network and collected qualitative data through in-depth interviews. The analysis of the data includes interpretations of the codes of the interviews as well as aggregations of these codes in an inductive way. Conclusion: Our study differentiates between two service levels Science Park Jönköping provides. Regarding the in-house environment, we conclude that intermediaries facilitate open innovation among SMEs through providing a supportive environment based on geographical proximity. As far as the networking projects are concerned, we conclude that regional intermediaries might be hindered to facilitate open innovation among SMEs due to the characteristic of their networks.