Purpose The purpose of this study is to examine the mediating effect of innovation on the relationship between managerial competencies and business performance of small and medium enterprises (SMEs) in Rwanda. Design/methodology/approach A cross-sectional survey and quantitative methodological...

Purpose The purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises (SBEs) in a developing country in a single study. Design/methodology/approach...