Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and...

For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South...

Purpose – The purpose of this paper is to analyze the effect of different reorganization actions on long‐term financial performance of reorganizing small entrepreneurial firms in Finland. Design/methodology/approach – An structural equation model estimated by partial least squares is...

Purpose – This paper seeks to concern itself with the determination of the effect that external factors have on the design and implementation of management accounting systems in a developing economy which has in the last decade experienced fluctuating levels of environmental uncertainty....

Supply Chains, Supply Chain Management and Management Accounting -- Theoretical Concepts Relevant for Supply Chain Management Accounting -- Challenges in Supply Chain Management and Supply Chain Management Accounting -- Cost Accounting in Supply Chains -- Cost Management in Supply Chains --...

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and effectiveness, and indirectly on management accounting change...

Organizacijų biudžetai arba jų modeliai dažnai yra tyrinėjami kaip atskira sistema, kuri nepriklauso nuo socialinėje, technologinėje, ekonominėje bei kitose terpėse vykstančių procesų ir nuo organizacijų, kuriose yra sudaromi arba taikomi biudžetų modeliai, tipų. Visa tai verčia...

Organization budgets and their models are often analyzed as a separate system that is not dependent on the processes ongoing in the social, technological, economic and other media or on types of organizations, in which the budget models are formed and applied. All of this force to note the...

Šiame diplominiame darbe yra analizuojama valdymo apskaitos svarba Lietuvos smulkiose bei vidutinėse įmonėse. Darbo pagrindinis tikslas yra identifikuoti valdymo apskaitos vaidmens bei poveikio veiklos rezultatams ypatumus minėtųjų įmonių kontekste. Diplominį darbą sudaro trys...