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This research aims to explore how digitalization and participatory management impact entrepreneurial performance in SMEs.

Drucker’s MBO in Entrepreneurship 4.0: the role of FinTech, AI and tax compliance in SMEs

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This research aims to explore how digitalization and participatory management impact entrepreneurial performance in SMEs.
Data collected from SME managers in Greece using structured questionnaires.
Employs a 5-point Likert scale for core constructs assessment.
Utilizes fuzzy-set qualitative comparative analysis (fsQCA) to assess pathways between management practices and digitalization.
Participatory goal-setting, FinTech adoption, and AI usage are identified as key drivers of entrepreneurial performance.
Employee involvement in decision-making significantly enhances alignment and execution.
While tax compliance is necessary for business continuity, it does not directly drive high performance.

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Investigates how digital tools and participatory management affect entrepreneurial performance in SMEs, suggesting key strategies for improvement.

Konstantinos S. Skandalis (2026) studied this question.

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Investigates how digital tools and participatory management affect entrepreneurial performance in SMEs, suggesting key strategies for improvement.