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

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

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Official URL: http://dx.doi.org/10.1002/joe.21644

Abstract

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.

Item Type:Article
Uncontrolled Keywords:small and medium size enterprises (SMEs), strategic management
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:Management
ID Code:55439
Deposited By: Practical Student
Deposited On:06 Sep 2016 12:55
Last Modified:15 Feb 2017 14:43

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