Entrepreneurial Orientation, Market Orientation, Managerial Accounting and Manufacturing SMEs Satisfaction

From a management accounting perspective, this study aims at examining the relations of entrepreneurial and market orientations SMEs satisfaction in terms financial non-financial performance. SEM was conducted on 107 responses including accountants from manufacturing Malaysia. The results reveal null relationship between orientation financial-performance satisfaction, while it shows positive impact In contrast, affects performance positively. However, to understand impacts, interviews were with owner-managers Penang. Based analysis, practical implications are provided entrepreneurs SMEs, Malaysian government, researchers.