Small and medium-sized enterprises (SMEs) play an increasingly important role in global economic development, and they have encountered many unique problems (such as resources and strategic choice). Strategic management accounting (SMA) techniques can help SMEs allocate limited resources...

Accounting is always accompanied with auditing. In 1950s, management auditing emerged with the rise of management accounting. From current view, the fundamental motivation of auditing and accounting development is accountability, and both of their ultimate goal is adding value. Therefore, the...