Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing
With the changing paradigm of the world and highly competitive business environments, organizations are encountered different challenges. This paper investigates the relationship between management accounting information (MAI) and decision-making and the role of cloud computing among small-medium en...
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| Format: | Article |
| Language: | English |
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Academic Research and Publishing UG (AR&P)
2021-06-01
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| Series: | Business Ethics and Leadership |
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| Online Access: | https://armgpublishing.com/wp-content/uploads/2021/07/BEL_2_2021_Ansar_Abbas.pdf |
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| author | Abdul Khaliq Anum Umair Roman Khan Samia Iqbal Ansar Abbass |
| author_facet | Abdul Khaliq Anum Umair Roman Khan Samia Iqbal Ansar Abbass |
| author_sort | Abdul Khaliq |
| collection | DOAJ |
| description | With the changing paradigm of the world and highly competitive business environments, organizations are encountered different challenges. This paper investigates the relationship between management accounting information (MAI) and decision-making and the role of cloud computing among small-medium enterprises (SMEs) in Pakistan. In particular, the focus of this paper is on the influence of MAI on decision-making. Cloud computing is a modern technology to strengthen relationships. A quantitative research design that involves printed questionnaires was used to analyze the relationships of the variables. The survey was conducted on 384 Pakistani small and medium-sized enterprises of various sectors. The study obtained 105 useable responses. Data were analyzed using Smart PLS 3.0 (Partial Least Square) to test the researcher’s hypotheses. The study found MAI to be positively related to Pakistani SMEs’ decision-making. The findings also exposed all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, to be positively related to decision-making. Additionally, the findings indicated that, as modern technology, cloud computing strengthens the relationship between MAI and decision-making. This paper contributes by helping organizations realize the importance of MAI in decision-making and how they could relate a selection of information characteristics in terms of their business environments. Moreover, it enhances the understanding of SMEs on the function of cloud computing to get better decision-making in the light of the competition in SMEs. Pakistani industry is running successfully, and small-medium enterprises have a wide gap. Small and Medium Enterprises are going successful in Pakistan, and investor can ease to decide after receiving research directions. |
| format | Article |
| id | doaj-art-be1d093d24654f5482d50e13143fc02e |
| institution | DOAJ |
| issn | 2520-6761 2520-6311 |
| language | English |
| publishDate | 2021-06-01 |
| publisher | Academic Research and Publishing UG (AR&P) |
| record_format | Article |
| series | Business Ethics and Leadership |
| spelling | doaj-art-be1d093d24654f5482d50e13143fc02e2025-08-20T02:45:38ZengAcademic Research and Publishing UG (AR&P)Business Ethics and Leadership2520-67612520-63112021-06-0152789510.21272/bel.5(2).78-95.2021Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud ComputingAbdul Khaliq0https://orcid.org/0000-0002-1954-2313Anum Umair1https://orcid.org/0000-0001-0569-6893Roman Khan2https://orcid.org/0000-0003-0366-5369Samia Iqbal3https://orcid.org/0000-0003-0366-5369Ansar Abbass4https://orcid.org/0000-0002-2939-2613Research Scholar, Muslim Commercial Bank Limited, PakistanLecturer, Faculty of Management Sciences, Abasyn University, Islamabad, PakistanLecturer, Faculty of Management Sciences, Abasyn University, Islamabad, PakistanLecturer, Mir Chakar Khan Rind University of Technology DG. KhanResearch Scholar, Banking Officer, Muslim Commercial Bank Limited, PakistanWith the changing paradigm of the world and highly competitive business environments, organizations are encountered different challenges. This paper investigates the relationship between management accounting information (MAI) and decision-making and the role of cloud computing among small-medium enterprises (SMEs) in Pakistan. In particular, the focus of this paper is on the influence of MAI on decision-making. Cloud computing is a modern technology to strengthen relationships. A quantitative research design that involves printed questionnaires was used to analyze the relationships of the variables. The survey was conducted on 384 Pakistani small and medium-sized enterprises of various sectors. The study obtained 105 useable responses. Data were analyzed using Smart PLS 3.0 (Partial Least Square) to test the researcher’s hypotheses. The study found MAI to be positively related to Pakistani SMEs’ decision-making. The findings also exposed all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, to be positively related to decision-making. Additionally, the findings indicated that, as modern technology, cloud computing strengthens the relationship between MAI and decision-making. This paper contributes by helping organizations realize the importance of MAI in decision-making and how they could relate a selection of information characteristics in terms of their business environments. Moreover, it enhances the understanding of SMEs on the function of cloud computing to get better decision-making in the light of the competition in SMEs. Pakistani industry is running successfully, and small-medium enterprises have a wide gap. Small and Medium Enterprises are going successful in Pakistan, and investor can ease to decide after receiving research directions.https://armgpublishing.com/wp-content/uploads/2021/07/BEL_2_2021_Ansar_Abbas.pdfmanagement accounting information (mai)cloud computingdecision-makingsmes |
| spellingShingle | Abdul Khaliq Anum Umair Roman Khan Samia Iqbal Ansar Abbass Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing Business Ethics and Leadership management accounting information (mai) cloud computing decision-making smes |
| title | Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing |
| title_full | Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing |
| title_fullStr | Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing |
| title_full_unstemmed | Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing |
| title_short | Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing |
| title_sort | leadership and decision making among smes management accounting information and the moderating role of cloud computing |
| topic | management accounting information (mai) cloud computing decision-making smes |
| url | https://armgpublishing.com/wp-content/uploads/2021/07/BEL_2_2021_Ansar_Abbas.pdf |
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