Ma, Lindong; Chen, Xihui; Zhou, Jiawen; Aldieri, Luigi - In: Economies : open access journal 10 (2022) 4, pp. 1-23
have encountered many unique problems (such as resources and strategic choice). Strategic management accounting (SMA … make strategic decisions. However, how and what is the SMA applied in the reality of SMEs, especially in developing … countries today. This paper aims to explore the extent to which SMEs of developing countries use SMA. This article used the …