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Sarwary, Z. (2019). Capital budgeting techniques in SMEs: a literature review. Journal of Accounting and Finance, 19(3), 97-114
Öppna denna publikation i ny flik eller fönster >>Capital budgeting techniques in SMEs: a literature review
2019 (Engelska)Ingår i: Journal of Accounting and Finance, Vol. 19, nr 3, s. 97-114Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

This paper provides a systematic literature review of research in the field of capital budgeting techniques (CBT) among small- and medium- sized firms. In total, 26 studies published between 1964 and 2017 were reviewed. It covers three areas: the type of CBT that have been used across sizes and locations; determinants associated with the choice of CBT; and the methods and analysis techniques used in previous studies. SWOT analysis was done to systematise the findings and to identify the shortcoming and strengths in existing literature. For each area, potential areas of research to further the field are suggested.

Nyckelord
Accounting, Finance, Capital budgeting techniques, SMEs, Swot analysis
Nationell ämneskategori
Ekonomi och näringsliv
Identifikatorer
urn:nbn:se:hkr:diva-21097 (URN)10.33423/jaf.v19i3.2035 (DOI)
Tillgänglig från: 2020-08-28 Skapad: 2020-08-28 Senast uppdaterad: 2020-09-01Bibliografiskt granskad
Sarwary, Z. (2019). Strategy and capital budgeting techniques: the moderating role of entrepreneurial structure. In: : . Paper presented at 42st European Accounting Association Annual Meeting.
Öppna denna publikation i ny flik eller fönster >>Strategy and capital budgeting techniques: the moderating role of entrepreneurial structure
2019 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hkr:diva-21098 (URN)
Konferens
42st European Accounting Association Annual Meeting
Tillgänglig från: 2020-08-28 Skapad: 2020-08-28 Senast uppdaterad: 2020-09-08Bibliografiskt granskad
Sarwary, Z. & Umans, T. (2017). Puzzling the choice of capital budgeting techniques. In: : . Paper presented at Swedish national accounting conference 2017.
Öppna denna publikation i ny flik eller fönster >>Puzzling the choice of capital budgeting techniques
2017 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Nationell ämneskategori
Ekonomi och näringsliv
Identifikatorer
urn:nbn:se:hkr:diva-18847 (URN)
Konferens
Swedish national accounting conference 2017
Tillgänglig från: 2018-11-26 Skapad: 2018-11-26 Senast uppdaterad: 2018-12-17Bibliografiskt granskad
Sarwary, Z., Umans, T. & Igelström, B. (2013). Professionalism and relationship quality in banks: SME perspective. In: : . Paper presented at 22nd Nordic Academy of Management Conference, Reykjavik, Iceland.
Öppna denna publikation i ny flik eller fönster >>Professionalism and relationship quality in banks: SME perspective
2013 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Abstract [en]

The aim of the paper is to understand how SMEs perceive professionalism its influences on the customer loyalty of the banks they work with. This is being explored through investigating the black box found in the relationship between these two concepts. The paper hypotheses that corporate image and relationship quality are the intervening variables in the professionalism relationship to customer loyally, while switching barriers are then serve as moderators of the relationship between corporate image and relationship quality and customer loyalty. The paper is based on a survey answered by 335 owners of SMEs in Sweden. The findings of the paper indicate that 1) increasing perception of banks’ professionalism has a positive impact on banks’ corporate image and on the relationship quality SME possesses, 2) increasing positive perception of the banks’ corporate image and increasing relationship quality leads to higher customer loyalty, 3) switching barriers do not moderate the relationship between perceived corporate image and relationship quality of the bank SME works with, 4) that perceived corporate image and relationship quality mediate the relationship between perceived professionalism of the bank in its influence on customer loyalty of SME to its bank.

Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hkr:diva-11412 (URN)
Konferens
22nd Nordic Academy of Management Conference, Reykjavik, Iceland
Tillgänglig från: 2013-12-10 Skapad: 2013-12-10 Senast uppdaterad: 2019-06-24Bibliografiskt granskad
Organisationer
Identifikatorer
ORCID-id: ORCID iD iconorcid.org/0000-0003-4577-4141

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