A conceptual framework for assessing the use of strategic management accounting in small and medium enterprises

• 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

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...