The value of small enterprises from the information technology industry can be found in their intellectual capital; these enterprises developed high value-added products and therefore contribute to the knowledge-based economy. Through the internationalization process enterprises gain long-term...

The study investigates the effects of financial accounting services on SMEs' financial performance. The agency theory was used in the research. The study used a quantitative strategy and a survey method to acquire the essential data for the project. The study used a sample of 320 SMEs to carry...

Management accounting is very important in the field of accounting. It is a subject which implementation can bring about firm development. There are a lot of studies about management accounting. Past research have analysed various aspects of management accounting. However, the effect of...

This paper aims to investigate the perceptions of Iraqi medium-sized enterprises’ board members on how board information technology governance mechanisms affect their companies’ performance with the help of IT capabilities as a mediator. The study is based on a survey of 223 board members...