How does technological and financial literacy influence SME performance: Mediating role of ERM practices

摘要: The knowledge-based view (KBV) in the development of small and medium-sized enterprises (SMEs) is a debatable topic current literature. Although convergence technological financial literacy (techno-finance literacy) an essential tool to address rapid digitalization business, influence techno-finance SMEs still not adequately researched. Drawing upon KBV, we developed single-mediator structural model with aim explore effect enterprise risk management (ERM) practices (applications) on performance SMEs. A self-administered structured questionnaire was employed collect data from 319 chief offers (CFOs) Sri Lankan outcome our study highlights that significant determinant two endogenous constructs, namely, SME ERM practices. Furthermore, were also positively affected performance. Moreover, observed have partial mediation relationship between These findings form basis for theories performance, as well present managerial implications enhance