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...

This study contributes to the growing body of research examining the governance processes undertaken by Boards of public companies. Specifically, we investigate the Board's role in developing, executing and monitoring strategy and the nature and extent of strategic performance information...