Globalization has made exports an important activity for several companies including the growing Small and Medium Enterprises (SMEs). This is observed in the wood craft SMEs which is one of the main pillars supporting the Balinese economy when the tourism sector experienced a decline during the COVID-19 pandemic. It is important to note that innovation capability is a special asset for SME to increase exports, especially when the products have value and advantages. Therefore, this study analyzed value creation through the adoption of the Service-Dominant Logic (SDL) theory which was manifested in the aesthetic-utilitarian value variable. The study population includes all the 242 woodcraft SMEs in Bali while the samples were selected using the census method and the data obtained were analyzed through the partial least squares technique. The results showed that innovation capability has a positive effect on export performance, aesthetic-utilitarian value, and positional advantage. Moreover, aesthetic-utilitarian value and positional advantage were discovered to have a positive influence on export performance and also partially mediated the relationship between innovation capability and export performance. This implies SMEs need to develop high innovation capabilities to ensure their products are superior to those of their competitors. Furthermore, the value offered also needs to be unique and in line with customer needs.

Small Medium Enterprises (SMEs) play a vital role for the development of any economy. Mul-tiple studies with respect to various aspects and dimensions of SMEs have been undertaken. Some of the problems faced by SMEs from the side of the employees include performance management issues, employee issues like strikes, go slow tactics, and so on. However, studies that explore the issues as perceived by employers are scarce. The present research is undertak-en to find out the various human resource issues as perceived by employers. Data for the present study was collected from 60 SMEs. The organizations belonged to various sectors. Factor Analysis was performed to identify the factors. The analysis identified two factors as perceived by employers regarding human resource issues in SMEs. The reliability and validity of the factors were also assessed, which was found to be sufficiently high. A few suggestions for further research are also presented.

This study seeks to investigate the variables that affect small and medium enterprises (SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the perspectives of external auditors and accountants in the Kingdom of Saudi Arabia (KSA). Additionally, it seeks to determine whether external auditors and accountants in Saudi SMEs have different perspectives on AI adoption and how it affects audit quality. Data were gathered via an internet questionnaire from eighty accountants and forty audit companies in Saudi SMEs to accomplish these research goals. The study's findings indicate that accountants and external auditors in the KSA believe that utilizing AI improves the quality of audits. Also, it was discovered that there is no statistically significant difference in how accountants and auditors evaluate ’AI’s contribution to audit quality.

The aim of this paper is to explore the authentic leadership styles of an entrepreneurs and its impact on employee’s commitment and satisfaction. By using the authentic leadership model, this study seeks to give a tentative test of the connection among employees’ awareness of the business creator as an authentic leader and the employees’ attitudes. Findings are that the opinion of employees’ about authentic leadership serves as the intoxicating analyst of employee job satisfaction and organizational commitment.

The recent global developments followed by altered attitudes have improved women’s contribution to small and medium enterprises. However, women’s employment in Iranian SME is not in a good condition. In fact, attitude of society towards women together with socio-cultural environments have resulted in reduced rate of women’s employment in developing companies. However, for changing these attitudes the relevant layout should be created anyway. Therefore, the objective of this paper is to enumerate factors affecting women’s employment in Tehran SME from those women’s views. In this regard, we applied Lerner & apos; s model which is more comprehensive than the other similar models. The analysis was carried out through distribution of some questionnaires among a statistical population including 384 women living in the city of Tehran. After data analysis and hypothesis testing, it was concluded that economic elements (as an environmental factor), achievement requirement (as an individual factor) and encouragement (as an organizational factors) respectively affect women’s employment.

Enterprise Resource Planning (ERP) is essentially a commercial software package that enables the integration of transaction - oriented data and business processes throughout an organization. In order to remain competitive in this global business scenario, the small and medium scale enterprises (SMEs) are opting for ERP implementation. In Indian SME sector, the adoption of ERP is rapidly increasing. Literature shows many instances where organizations, even after implementing such novel information systems like ERP, are unable to derive the benefits of integration. It is, therefore, not surprising that implementation of enterprise information systems in general is quite difficult due to their size, scope and complexity. Therefore, there is a need to identify some issues that would lead to positive outcome for the implementation of ERP systems in the context of Indian SME sector. This paper thus attempts to identify and to prioritize the factors influencing proper implementation of ERP systems in a business organization particularly for Indian small and medium businesses (SMBs). The research presented here is specifically targeted the Indian SMEs, which have already completed the process of implementing ERP system.