Nobre, Thierry - In: Revue Finance Contrôle Stratégie 4 (2001) 2, pp. 119-148
The aim of this article is to analyse practices of management accounting in small businesses. A study based on a sample … of 86 firms examines, (1) costs and price methodologies, and (2) management tools. After a descriptive approach the … author proposes a typology for each item. The size seems to be significant to explain the use of management tools. The …