Ma, Lindong; Chen, Xihui; Zhou, Jiawen; Aldieri, Luigi - In: Economies : open access journal 10 (2022) 4, pp. 1-23
indicated that: (1) The senior managers of SMEs do not have an understanding of accounting nor pay enough attention to it, and …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 …