Financial sustainability of cross-border e-commerce of small medium enterprises in Chongqing, China / Zhao Mingying, Wen Shunmin and Amrizah Kamaluddin

Zhao, Mingying and Wen, Shunmin and Kamaluddin, Amrizah (2023) Financial sustainability of cross-border e-commerce of small medium enterprises in Chongqing, China / Zhao Mingying, Wen Shunmin and Amrizah Kamaluddin. Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 14. pp. 369-399. ISSN 2550-1631

Abstract

Chongqing Province in China is a comprehensive pilot area for cross-border e-commerce. Although the government has issued several policies to promote cross-border e-commerce, the cycle of cross-border e-commerce in Chongqing is short, and the experience in various aspects is not yet mature. This study, based on resource-based theory, explores the factors that influence the financial sustainability of cross-border e-commerce in the face of COVID-19 from the perspective of small and medium-sized enterprises (SMEs) managers in Chongqing Province, China. The data were collected through a questionnaire survey to gauge whether government support, innovation, and the usage of e-commerce platforms have impacted the financial sustainability of cross-border e-commerce for Chinese SMEs. One hundred and fifty-seven sample data were analyzed according to correlation analysis, regression analysis, and hypothesis testing. The results indicate a significant relationship between government support, innovation, the usage of e-commerce platforms, and financial sustainability. This study confirms the importance of national policies for the financial sustainability of small and medium-sized cross-border e-commerce enterprises. The use of cross-border e-commerce platforms should improve their comprehensive service capabilities and supply chain management. Thus, it enhances financial sustainability. Also, it may promote China’s cross-border e-commerce enterprises to play a greater role in foreign trade and achieve new growth in economic innovation and development.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Zhao, Mingying
UNSPECIFIED
Wen, Shunmin
UNSPECIFIED
Kamaluddin, Amrizah
amrizah@uitm.edu.my
Subjects: H Social Sciences > HF Commerce > Electronic commerce
H Social Sciences > HG Finance
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 18
Number: 3
Page Range: pp. 369-399
Keywords: Financial sustainability, cross border e-commerce, innovation, usage of e-commerce, government support
Date: December 2023
URI: https://ir.uitm.edu.my/id/eprint/89334
Edit Item
Edit Item

Download

[thumbnail of 89334.pdf] Text
89334.pdf

Download (692kB)

ID Number

89334

Indexing

Statistic

Statistic details