Analyzing the Literature on Supply Chain Financing in Small and Medium-sized Enterprises: A meta-synthesis Approach
Analyzing the Literature on Supply Chain Financing in Small and Medium-sized Enterprises:
A meta-synthesis Approach
Subject Areas : Management Accounting
Elham Darajati 1 , Hosein Jabbari 2 , Ali akbar Farzinfar 3 , hasan ghodrati 4
1 - PHD student in accounting, Islamic Azad University, Kashan branch, Kashan, Iran.
2 - Hosein Jabbari: Assistant professor, Department of Accounting, Kashan branch, Islamic Azad University, Kashan, Iran. (Corresponding Author)
3 - Assistant professor, Department of Accounting, Kashan branch, Islamic Azad University, Kashan, Iran
4 - Assistant professor, Department of Accounting, Kashan branch, Islamic Azad University, Kashan, Iran.
Keywords: Small and medium enterprises, supply chain (SCF), supply chain management (SCM), systematic (systematic) literature review, meta-synthesis Approach.,
Abstract :
The experience of the financial collapse of millions of companies after the financial crisis in the supply chain (SC) which included the failure of the capital chain and bankruptcy, the demand for solutions and programs to optimize SC working capital in the field of management accounting, led to the emergence of supply chain financing (SCF). But since the researches in this field are scattered and have a general nature, the relevant practical concepts are not well documented, so the aim of the upcoming research is to systematically review the literature and develop a framework for analyzing solutions in supply chain financing in a hybrid format, to develop effective factors in this area. For this purpose, 689 related researches during the years 2008 to 2023 were called from the scientific databases of Web of Science, Scopus and Google search engine, and finally 30 articles were selected and the relevant dimensions and codes were extracted by analyzing their content. Following comprehensive content analysis, 8 dimensions were identified around the topic. One of the most important achievements, in addition to clarifying the findings of current studies, is the new achievements to form the updated research framework of supply chain financing consisting of the integration of the foundation and applied sectors, and also summarizing the current research in the mentioned field.