Dr. Abdulkarim M. Jamal KanaanAhamd Suhaimi BaharudiTariq Tawfeeq Yousif Alabdullah2024-10-172024-10-172021-12-17https://doi.org/10.21070/jas.v6i1.1590https://dspace-cris.utar.edu.my/handle/123456789/3121From a management accounting perspective, this study aims at examining the relations of entrepreneurial and market orientations and SMEs satisfaction in terms of financial and non-financial performance. SEM was conducted on 107 responses including management accountants from the manufacturing SMEs in Malaysia. The results reveal a null relationship between entrepreneurial orientation and financial-performance satisfaction, while it shows a positive impact on non-financial performance. In contrast, market orientation affects financial and non-financial performance positively. However, to understand the null impacts, interviews were conducted with owner-managers of manufacturing SMEs in Penang. Based on the interviews and the analysis, practical implications are provided to entrepreneurs of SMEs, the Malaysian government, and researchers.journal-article