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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: Kalkhouran, Abolfazl Amanollah Nejad, Abdul Rasid, Siti Zaleha, Sofian, Saudah, Nedaei, Bahareh Hossein Nezhad
Format: Article
Published: Wiley 2015
Subjects:
HD28 Management. Industrial Management
Online Access:http://eprints.utm.my/id/eprint/55439/
http://dx.doi.org/10.1002/joe.21644
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spelling my.utm.554392017-02-15T06:43:53Z http://eprints.utm.my/id/eprint/55439/ A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises Kalkhouran, Abolfazl Amanollah Nejad Abdul Rasid, Siti Zaleha Sofian, Saudah Nedaei, Bahareh Hossein Nezhad HD28 Management. Industrial Management 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. Wiley 2015-11 Article PeerReviewed Kalkhouran, Abolfazl Amanollah Nejad and Abdul Rasid, Siti Zaleha and Sofian, Saudah and Nedaei, Bahareh Hossein Nezhad (2015) A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises. Global Business and Organizational Excellence, 35 (1). pp. 45-54. ISSN 1932-2054 http://dx.doi.org/10.1002/joe.21644 DOI:10.1002/joe.21644
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Kalkhouran, Abolfazl Amanollah Nejad
Abdul Rasid, Siti Zaleha
Sofian, Saudah
Nedaei, Bahareh Hossein Nezhad
A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises
description 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.
format Article
author Kalkhouran, Abolfazl Amanollah Nejad
Abdul Rasid, Siti Zaleha
Sofian, Saudah
Nedaei, Bahareh Hossein Nezhad
author_facet Kalkhouran, Abolfazl Amanollah Nejad
Abdul Rasid, Siti Zaleha
Sofian, Saudah
Nedaei, Bahareh Hossein Nezhad
author_sort Kalkhouran, Abolfazl Amanollah Nejad
title A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises
title_short A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises
title_full A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises
title_fullStr A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises
title_full_unstemmed A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises
title_sort conceptual framework for assessing the use of strategic management accounting in small and medium enterprises
publisher Wiley
publishDate 2015
url http://eprints.utm.my/id/eprint/55439/
http://dx.doi.org/10.1002/joe.21644
_version_ 1643653797493342208
score 13.19449

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