Use of Technology and Financial Literacy on SMEs Practices and Performance in Developing Economies

被引：0
|
作者：
Mabula, Juma Buhimila [1 ]
Ping, Han Dong [2 ]
机构：
[1] Harbin Inst Technol, Dept Business Adm, Harbin, Heilongjiang, Peoples R China
[2] Harbin Inst Technol, Dept Accounting, Harbin, Heilongjiang, Peoples R China
来源：
INTERNATIONAL JOURNAL OF ADVANCED COMPUTER SCIENCE AND APPLICATIONS | 2018年 / 9卷 / 06期
关键词：
Technology use; financial literacy; book keeping; risk management; developing economies;
D O I：
暂无
中图分类号：
TP301 [理论、方法];
学科分类号：
081202 ;
摘要：
Micro, Small and Medium Enterprises (SMEs) practices in developing economies experience a unique set of challenges to attain their success. With a view of analyzing double impact of SME financial literacy and use of technology on practice of record keeping and risk management as echoed on firm performance, the partial least square structural equation modelling was used to configure the perceived impact of these variables. The results posit a significant relationship between the firm use of technology to its practice of record keeping and performance, a significant positive association of financial literacy and firm risk management practices. Nevertheless the study found insignificant association of financial literacy and firm book keeping practice; it offers unleashed dual practical role of financial literacy and use of technology for improving SMEs financial practices in developing economies.
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页码：74 / 82
页数：9
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