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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