Purpose

This study provides empirical evidences on the relationship between business strategy and micro, small and medium enterprises (MSMEs) performance. Additionally, the study aims to explore the role of innovation and accounting information systems (AISs) in the strategy performance linkage among MSMEs in Indonesia.

Design/methodology/approach

A questionnaire-based survey was conducted, which produced 102 valid responses. Surveys were distributed to MSME owners throughout Solo, Yogyakarta and Semarang, Indonesia. Data were analyzed by using structural equation model with partial least squares.

Findings

The result shows that business strategy has indirect impacts on MSMEs' performance. Both innovation and AIS positively mediate the relationship between business strategy and MSMEs’ performance.

Research limitations/implications

The performance variable was measured based on the owners' perception. This makes the results not to be reflective of the real performance situation.

Practical implications

Alignment between strategy and innovation plays a vital role in improving the performance of MSMEs. The differentiation strategy that focuses on product uniqueness and quality requires innovation to add value to the product and the customer. The innovation process is at high risk of failure, so MSMEs owners need accurate calculations in decision making. AISs are part of management control to reduce risk by identifying standards and directing organizational goals.

Originality/value

This study considers the contingency factors in the relationship between strategy and performance by providing innovation variables and AIS.

中文翻译：

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业务战略– MSME的绩效关系：以创新和会计信息系统为中介

目的

这项研究提供了有关业务战略与微型，中小型企业（MSMEs）绩效之间关系的经验证据。此外，该研究旨在探讨创新和会计信息系统（AIS）在印尼MSME之间的战略绩效关联中的作用。

设计/方法/方法

进行了基于问卷的调查，产生了102份有效回复。向印度尼西亚索洛，日惹和三宝垄的MSME所有者分发了调查。通过使用具有最小二乘法的结构方程模型分析数据。

发现

结果表明，业务策略对MSME的绩效具有间接影响。创新和AIS都可以积极地调解业务战略与MSME绩效之间的关系。

研究局限/意义

绩效变量是根据所有者的感知进行衡量的。这使得结果不能反映实际的性能情况。

实际影响

战略与创新之间的协调对提高MSME的绩效起着至关重要的作用。专注于产品独特性和质量的差异化战略要求创新，以为产品和客户增加价值。创新过程极有可能失败，因此，中小型企业的所有者需要在决策中进行准确的计算。AIS是管理控制的一部分，旨在通过确定标准和指导组织目标来降低风险。

创意/价值

本研究通过提供创新变量和AIS来考虑战略与绩效之间关系中的偶然性因素。