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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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 |
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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 |
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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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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 |
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Wiley |
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2015 |
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http://eprints.utm.my/id/eprint/55439/ http://dx.doi.org/10.1002/joe.21644 |
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1643653797493342208 |
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13.19449 |