This doctoral thesis focuses on creation of strategic partnerships between small and medium enterprises. The purpose of the thesis is to study the attitude of enterprises toward strategic cooperation and to characterize the cooperation of enterprises within strategic partnerships. The research started with collection, evaluation and analyze of secondary data on strategic cooperation. It has been found, that in spite of high number of publications, there is a lack of joint methodology and unified use of the basic notions. Strategic cooperation is becoming a more and more up to date topic in the Czech Republic these days. One of the partial objectives of this thesis is to enrich the knowledge in this field by creation a complex theory. Other part of the research focuses on small and medium enterprises in the South Moravian region. This is connected with the second partial objective which is the analyze of the environment the companies are embedded in. In the framework if this, strong and relatively new, but fast developing branches of economy are distinguished. The creation of strategic partnerships within these branches can be a key issue in the short future. In order to get a more detailed view on attitudes of enterprises toward strategic partnerships and to find out the special features of these relations a primary research has been conducted. Both, qualitative and quantitative methods were applied with an aim to get a more complex overview on the topic. After the analyze of research data, the hypotheses were tested and conclusions and recommendations were formulated. The final part of the thesis emphasises its contribution to the theory, practice, as well as education.

Purpose: The purpose of this paper is to explore the impact of the characteristics and roles of management accounting systems (MAS) on today’s business organizations and their management, systems, procedures, people, performance and competitive environments. Design/methodology/approach: A survey-based methodology was utilized in this research to gather organizational information relevant to the different facets of the MAS and their operational and strategic practices impact on organizations operating under increasingly uncertain and competitive environments. A structural equation modeling approach was utilized to uncover relevant relationships and associations among relevant variables. Findings: The findings of this exploratory research revealed a direct influence of MAS on the managerial and organizational performance through the managers’ performance. The results also suggest that MAS is directly influenced by users’ training, and satisfaction, task uncertainty and decentralization of decisions. It was also indirectly influenced by top management support. In addition, the findings also revealed a direct influence of the decentralization of decisions on the managers’ and on organizational performance. Research limitations/implications: While this study addressed important issues that have practical management value, it is limited to a sample from one country. Future studies in different businesses and cultural settings are needed to enhance the theoretical and practical contributions of the findings and conclusions of this study. Practical implications: The issues explored in this study are very much relevant to the utilization and design of MAS and their increasing tactical and strategic roles in the management of today’s business organizations. The findings of this study have relevant practical value for managers as they attempt to cope with increasingly competitive environments through the deployment of their existing capabilities and best practices. In this context, the accounting management system has practical utilities that facilitate the control and management of the operations and strategies of the organization. Originality/value: This research offers practicing management an integrated approach, as they aspire to utilize their organizational MAS to increase the efficiency and effectiveness of their organizations. Integrating the different aspects of management accounting information systems, given their impact on the different aspects of the organization, is needed for the establishment of theoretical research models aiming at the enhancement of the competitive performance of today’s organizations. This study also offers to executives of small and medium enterprises (SMEs) a new multidimensional instrument for assessing the effectiveness of their management information systems, which can help to improve their benchmarking processes.

Female entrepreneurship plays a significant role in economic growth and innovation within the entrepreneurial ecosystem. However, Female entrepreneurs face challenges that are different from male entrepreneurs. Regarding market access, capacity-building training, and investment, many female entrepreneurs within the Global South face additional challenges of patriarchy, gender stereotyping, and lack of access to opportunities or support from society, friends, and family. In this thesis, a qualitative approach was undertaken to assess the influence of family moral support for female entrepreneurs in creating their businesses by identifying and analyzing their personal experiences and challenges during their business development and growth phase in Indonesia and Pakistan. As a result, female entrepreneurs in these countries need access to business opportunities with family moral support, which helps them break the stigmas and get out of an unsupported environment. With family moral support, female entrepreneurs have proven to excel in developing their entrepreneurial set of skills, especially in the creation phase and maintaining the growth of their Small-Medium Enterprises. However, every privilege of female entrepreneurs still needs to consider that their personal and family backgrounds are different and intersect with other aspects that could lead to success or barriers to creating Small-Medium Enterprises.

This study provides an understanding on how Relationship Quality is conceptualised in business-to-business marketing relationships. It investigates the relationships of Jordanian Banks with their small and medium sized enterprise (SMEs) customers in terms of Commitment, Satisfaction, Trust, Communication, Transparency, Understanding, and Cooperation. It examines the antecedents and outcomes of the quality of corporate customer relationships by developing a conceptual model which empirically tests this relationship. This research builds and validates a research model based on the literature survey and uses a mixed methods approach. Qualitative data were gathered through in-depth interviews to achieve the goal of refining the initial research model. The second stage is a quantitative empirical study that uses a questionnaire and tests the empirical model generated in the first stage. This integration of methods provides a more complete view of this emerging area of marketing theory. Using Structural Equation Modelling; research findings support the use of a secondorder relationship quality construct consisting of Trust, Commitment, and Satisfaction as a direct outcome of a relationship and is named ¿Attitudinal Loyalty¿. Antecedents including; Transparency, Communication, Understanding and Cooperation were found to have a positive impact on relational outcome in a business-to-business context in Jordan. The importance of Transparency emerged as one of the most significant determinants of Relationship Quality, which is considered to be a new finding and not common among previous studies. Communication appears to make the biggest contribution overall and have direct and indirect relationships with other variables. It is therefore a major source of success in a business relationship. This research has several implications for the theory and practice. An important issue is the affects on change management. It requires the establishment of business communications to strengthen existing relationships and to form new ones. This implies developing an interactive approach with other parties. This study gives the banking industry an insight for developing their marketing strategy. It also provides a tool to assess the portfolio of relationships, which helps in targeting specific customers. Furthermore, Transparency in the flow of information imposes cultural change. Studying the Jordanian market can help to provide an insight into an emerging economy. Several qualitative findings showed that the relationship between banks and their small and medium enterprises is interesting. All this enriches and adds to the originality of this work and contributes to existing theory by investigating how relationships between partners can be enhanced. / Al-Balqa ' Applied University

Small and medium enterprises (SMEs) are considered to be a most efficient tool which is able to push economic and social development to experience significant progress and development as they offer useful services to consumers, and provide much needed employment. With this in consideration, they are useful for training, acquiring experience and technical and managerial skills. The objectives of this research are to identify the Critical Success Factors (CSFs) for SMEs in Saudi Arabia. Based on the literature review, 20 factors have been identified and subsequently structured into three groups, namely entrepreneurial, enterprise and environmental factors. The study also focuses on the SMEs Support Programme by identifying the current situation and accordingly providing recommendations based on those made by the support providers. Data have been collected by utilising a mixed method approach: first, 146 postal questionnaires with SME owners/managers have been analysed by using SPSS; second, in order to gain further understanding of the situation and particular challenges, 15 in-depth interviews with support providers have been conducted; and third, Analytical Hierarchy Process (AHP) has been used to analyse the pairwise comparison of the factors. The main findings of this study are that, for the CSFs for SMEs in Saudi Arabia, three factors are deemed to be important both for owners/managers and support providers. These factors are quality of the product and service, customer satisfaction, and business planning. The findings also indicate that there are many ¿important support gaps¿ which show that existing support needs to be addressed in order to improve and develop the support structure. / Government of the Saudi Arabia, Ministry of Higher Education.

The New Capital Accord (henceforth, Basel II), is expected to impose dramatic changes on banks and other providers of corporate financing, as well as companies. Literature indicates that small and medium sized enterprises (henceforth SMEs), in general, and in particular German SMEs seem to be affected: Germany has the highest SME density with SMEs comprising 99.6% of all corporations (IMF, 2008), these SMEs are highly dependent on banks for financing (see Jacobson et al, 2006). However, there is huge controversy in the literature concerning how these changes will look, right before Basel II came into effect in the years 2007 / 2008 in the European Union. In order to explore this effect from a Post-Basel II perspective, the objective of this research project is to establish what effect Basel II will have on corporate financing of SMEs in Germany. The high impact on SMEs (in Germany), combined with controversial evidence from extant Pre-Basel II research, indicates a high relevance to academics and practitioners for this thesis. This thesis is probably the first from a Post-Basel II perspective which covers both the SMEs' as well as the financiers' perspective. Based on a structured literature review using the comparative method (Peters, 1998) 'Most Different Systems' evidence is provided that there is no consistent picture regarding the effect of Basel II. Therefore, further research is needed to determine whether the effect in Germany is consistent, from a Post-Basel II perspective, with regards to the conditions which trigger certain mechanisms, from a 'scientific realism' (Smith, 1998) perspective, because the literature indicates that 'positivist generalising' has limited validity. Building on Creswell (2003), an 'exploratory sequential' design was created to test three initial hypotheses (as confirmation or refutation of a theory, see Gujarati, 2003:8): a multi-method design is best suited to the author's philosophical stance of 'scientific realism' by means of triangulation (Robson, 2002:174). The result of the initial quantitative phase is based on the analysis of questionnaire data from 125 SMEs and financiers (banks, private equity companies, family offices, providers of alternative means of financing) derived from a probabilistic sample frame in the fourth quarter of 2008. Mathematical models for SMEs and financiers regarding the three initial hypotheses were set-up and tested using the appropriate statistical tests. In order to limit bias by means of a spill-over effect from the financial crises, control questions were used. The subsequent qualitative phase by means of semistructured elite interviews (Saunders et al, 2007:312) between March and May 2009 enabled a valid triangulation and provided in-depth insights into how SMEs can cope best with Basel II. The purposive sample, of 17 'important cases', included company owners and top-level financier executives. In a conclusive quantitative and qualitative synopsis, the three initial hypotheses were acknowledged. However, the qualitative in-depth analysis by means of 'causal networks' (Miles and Huberman, 1994) led to an amendment of the hypotheses as follows: 1. Corporate finance has become different for SMEs because the 'house bank principle' has changed to a 'core bank principle' due to Basel II. Shopping around regarding credits will be more difficult which makes financing more difficult. This could be overcompensated by major SMEs, by using non-credit corporate financing which leads to a reduction of the 'house bank' principle. 2. SMEs can cope best with the effect when they: a) proactively engage in rating and improve the parameters, or b) they adjust their strategy as stated in hypothesis 3. 3. Financiers (especially non-bank financiers) will engage in SME corporate finance when they have a sound financial basis / management and when they adjust their strategy in terms of growth with the aim of niche market leadership and when they open up for exit strategies.

The success of small and medium enterprises (SMEs) is critical to Europe’s economic health, however, our understanding of SME strategic behaviour is predominantly based on large enterprise theory. This study uses the Miles and Snow (1978) typology to examine the strategic behaviour of 150 UK SMEs. It also investigates whether strategy type, environment adaptation and organisational performance can be predicted by several contingency factors: organisation size, age, industry type, and management style. The findings confirm that the typology is not well suited for categorising SMEs; organisations that rarely develop through all three domains of the adaptive cycle to be sufficiently eligible for categorisation by one of the four pure archetypes. However, similar patterns of strategic behaviour were observed for certain dimensions, largely independent of the industry type or size of the SME, suggesting that an optimal configuration of mixed strategies may exist. Furthermore, Reactors, or those with mixed strategies, were found to perform similarly as Analysers and better than Defenders. The study also found that by fitting nominal logistic regression models to organisation age and size data, it was possible to predict strategic behaviour and environment adaptation, and to a lesser degree, financial performance. Surprisingly, the industry type and management style data were observed to exert minimal influence on the outcome variables. Finally, this research provides important insight relating to the validity concerns of the Miles and Snow typology and categorisation method employed, and demonstrates how these can be avoided.

This thesis looks at the challenges of establishing environmentally sustainable supply chains in Swedish Small and Medium Enterprises (SMEs) through the lens of buyer-supplier relationships. Despite SMEs' important role in innovation and employment, there is little research on sustainability in this sector, particularly on buyer-supplier dynamics. Existing literature emphasizes the potential benefits of strong buyer-supplier relationships but does not investigate into their role in SME sustainability efforts. This study aims to fill this gap and provide insights into the barriers to sustainable supply chain development in Swedish SMEs. It aims to educate policymakers and practitioners about the importance of fostering long-term partnerships within SME supply chains. The purpose of this study is to explore how buyer-supplier relationships influence sustainable practices in the supply chains of Swedish SMEs. Utilizing qualitative research methods, the research involved interviews with multiple SMEs to gather insights into the dynamics of these relationships and their effect on sustainability efforts. The study examines the role of trust, communication, and mutual sustainability goals in strengthening these relationships. The findings indicate that robust, trust-based buyer-supplier relationships are essential for fostering sustainable supply chain practices. Such relationships enable better collaboration, which is crucial for SMEs aiming to overcome limitations related to their size and bargaining power. The study also shows that a variety of factors influence SMEs' efforts to become more environmentally sustainable. Examples include industry, customer and supplier size, and new regulations. This thesis contributes to the literature by describing specific challenges and effective practices relevant to Swedish SMEs and suggests that enhancing the quality of buyer-supplier interactions can significantly impact their sustainability outcomes. Practical recommendations are offered for SMEs to optimize their supply chain sustainability, highlighting the importance of strategic partnerships in achieving environmental goals.

In dynamic landscape of global business, the role of Management Accounting Practices (MAPs) has become increasingly pivotal, especially in the context of small and medium-sized enterprises (SMEs). This thesis investigates the utilization and frequency of MAPs within SMEs, focusing on a comparative analysis between a developed country, and a developing country. Drawing upon existing literature, this study delves into the similarities and differences in MAP adoption and frequency of implementation between the two countries. The findings reveal significant distinctions in the adoption rates and sophistication of MAPs between Swedish and Indian SMEs. Swedish SMEs demonstrate a more mature and comprehensive integration of advanced MAPs, facilitating strategic decision-making, cost control, and performance evaluation. In contrast, Indian SMEs exhibit lower adoption rates and face challenges in fully integrating these practices into their operations, primarily due to external factors such as infrastructure limitations and economic instability. Despite these differences, the study underscores the importance of standardizing and adapting MAPs to suit diverse economic contexts. By understanding the unique challenges and adoption patterns in different regions, SMEs can better leverage these tools to enhance their sustainability and overall business performance.

In the thesis I focus on the role of small and medium enterprises in the Czech republic since 1997. I deal with their importance for the Czech economy and changes in their status and role after the accession of Czech republic to the EU. I also devote to comaprison of role and status of small and medium enterprises in the CR and EU. On the example of the Operational Programme Enterprise and Innovations I analyze the impact of support programs on the position of small and medium enterprises in the CR, their importance and reasons for support.