A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises
Studies on how small and medium size enterprises (SMEs) can use strategic management accounting techniques to meet the challenges imposed by rapidly changing technology and increasing global competition are limited. Tapping into both contingency theory and upper echelon theory, a new framework for l...
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| Main Authors: | , , , |
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| Format: | Article |
| Published: |
Wiley
2015
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| Subjects: | |
| Online Access: | http://eprints.utm.my/id/eprint/55439/ http://dx.doi.org/10.1002/joe.21644 |
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| Summary: | Studies on how small and medium size enterprises (SMEs) can use strategic management accounting techniques to meet the challenges imposed by rapidly changing technology and increasing global competition are limited. Tapping into both contingency theory and upper echelon theory, a new framework for leaders of SMEs highlights the effect of perceived environmental uncertainty, advanced manufacturing technology, and CEO characteristics on their decisions regarding the use of strategic management accounting techniques, which ultimately may have an impact on firm performance. |
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