Small and medium size enterprises (SME's) represent a large and important part of the Canadian economy. However, little is known about the extent to which Canadian SME's utilize contemporary management accounting techniques such as costing systems, budgets, responsibility centre reporting, and...

Three separate but related streams of productivity research have recently appeared in the accounting and distribution literature. One stream has been concerned with the conceptual approach to developing productivity measurement systems. A second stream has argued that accounting‐oriented...