Pathways of SME globalization: unveiling the role of niche market leadership and intelligent cloud-based accounting information system

Abstract The objective of this investigation is to evaluate the influence of niche market leadership (NML) on market globalization orientation (MGO) by means of an intelligent cloud-based accounting information system (ICAIS). The study also examined the moderating function of industry dynamism (IND) in the relationship between NML and ICAIS as well as the relationship between ICAIS and MGO. The data obtained from a convenience and snowball sample of respondents employed in small and medium companies (SMEs) in Vietnam was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.1.0.6. The results clearly showed that NML had a significant and beneficial effect on MGO. The findings eventually demonstrated that the association between NML and MGO was partially mediated by ICAIS. The statistical outcomes also highlighted the moderating role of IND in the relationship between NML and ICAIS as well as the relationship between ICAIS and MGO. Broadly speaking, this study offers valuable insights for managers, stakeholders, and policymakers to comprehend on how to foster MGO through leveraging the potential of NML and ICAIS.