ISSN: 0186-1042 ISSN-e: 2448-8410
Comparative study of innovation factors in the small and medium-sized textile manufacturing enterprise
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Keywords

Accruals
Innovation
Innovation factors
SMEs

How to Cite

Sarmiento Paredes, S., Nava Mozo, V., Carro Suárez, J., & Hernández Cortés, C. (2018). Comparative study of innovation factors in the small and medium-sized textile manufacturing enterprise. Accounting & Management, 63(3), e45. https://doi.org/10.22201/fca.24488410e.2018.1268

Abstract

The context of innovation has changed and one economy that demands permanent adaptations should consider it as the principal core of its competitiveness; this requires improving its capabilities for inno­vation as a source of competitive advantage and survival strategy. The objective of this research was to determine what factors of innovation are statistically significant among small and medium-sized textile enterprises (SMEs) and how they influence their level of innovation, taking as object of study the textile sector in Tlaxcala, Mexico, considering the Gary Hamel´s factors. The methodology consisted in making a diagnosis on the perception of these factors through a measuring instrument. Subsequently, one-way analysis of variance, Tukey’s test, Pearson correlation and linear regression were performed to determine the significance and the relationship between the variables. The results revealed that innovation factors are significant in both types of companies, as well as showing a strong correlation with its level of innovation. Likewise, a significant relationship was found between the level of innovation and the factors analyzed, it being observed that they are determinants in the medium company, but not in the small one. Concluding that SMEs should implement the innovation with a holistic and dynamic approach considering the factors proposed.

https://doi.org/10.22201/fca.24488410e.2018.1268
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