The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises
نویسندگان
چکیده
منابع مشابه
Management Accounting Practices of (UK) Small-Medium-Sized Enterprises (SMEs)
Key conclusions • The emphasis on management accounting in SMEs tends to be on control information rather than aiding decision-making; there is a tendency to make decisions without adequate, or indeed any, financial information or analysis; • In smaller enterprises, the management accounting is often undertaken by the owner-manager/entrepreneur, resulting in significant opportunity costs. Where...
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ژورنال
عنوان ژورنال: Asian Social Science
سال: 2013
ISSN: 1911-2025,1911-2017
DOI: 10.5539/ass.v10n2p236