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Title: The Development of a Management Accounting Framework for Small and Medium Enterprises Operating in Emerging Economies
Authors: Dlamini, Banele
Schutte, Daniel
Keywords: Management Accounting
Emerging Economies
Small and Medium Enterprises
Management Accounting Practices
Issue Date: 27-May-2021
Publisher: Journal of Accounting, Finance and Auditing Studies
Series/Report no.: Journal of Accounting, Finance and Auditing Studies;7 (3)
Abstract: This paper proposes a management accounting framework for Small and Medium Enterprises (SMEs) operating in developing countries. The development of the framework was motivated by the existing low uptake of management accounting and inconsistent use of Management Accounting Practices (MAPs) by SMEs, especially in emerging economies. The model framework advanced in this paper is meant to regularise and systematise the use of MAPs by SMEs.
Appears in Collections:Department of Accounting and Finance

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