have encountered many unique problems (such as resources and strategic choice). Strategic management accounting (SMA … indicated that: (1) The senior managers of SMEs do not have an understanding of accounting nor pay enough attention to it, and …

The purpose of this study is to determine the relationship between management accounting practices and strategy … variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The … management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm …

by Small-and Medium-Sized Entities -- 5.1. Introduction -- 5.2. SME accounting scheme in Japan -- 5.3. Theoretical … Creation in Accounting and Strategy (At a Theoretical Level) -- 1 Value Creation: A Polysemic Concept -- 1.1. Introduction -- 1 … Michael Porter -- 1.4. From value creation to cocreation of value -- 1.5. Conclusion -- 2 Strategy and Management Accounting …