Objectives: This study aimed at examining the impact of management accounting practices on the business performance of Small and Medium Enterprises in South Africa, Prior Work: In spite of the increasing research on SMEs, they seem to be a paucity of studies that have investigated the influence...

Economists have for a long time argued that performance-based bonuses raise performance. Indeed, many firms use bonuses tied to individual performance to motivate their employees. However, there has been heated debate among human resources professionals recently, and some firms have moved away...