Purpose - The aim of this paper is to determine the influence of knowledge and use of accounting software among small …, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge … and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target …

This paper investigates the logics that drive small accounting practitioners' attitude towards new accounting standards … and then, the heterogeneity amongst practitioners in order to unravel the accounting profession, until now considered as a … ‘black box' in the accounting harmonization process. Through the analysis of an extensive survey of 1,268 Italian Certified …

Accounting is the backbone of the business world. After all, accounting was created in response to the development of … for all accounting functions today. Accounting gives us the financial snapshot of the business in order to make solid … business organizations is effective use of accounting and financial management reports. However, the applications of these …

In the present study we examine the impact of the recent financial crisis in the management accounting systems of Small … their management accounting systems as a reaction to the intense pressures deriving from the extensive financial crisis. For … this purpose, we explore the application of budgeting and costing systems as well as of various management accounting …

We exploit survey data from the Panel Study of Entrepreneurial Dynamics to investigate the roleof accounting in the … several potential aspects of accounting includingthe entrepreneur's: 1) accounting background, 2) intent to use various … accounting. Consistent with this notion, we fail tofind evidence that the use of professional accountants is associated with …

This paper explores the financial accounting practices adopted by small-scale enterprises operating in Dhanbad and … the investigated enterprises do not adhere to the financial accounting rules laid down by the appropriate government … accounting rules by the small-scale units. The findings reveal that most of these small-scale units lack knowledge in bookkeeping …

Management accounting exists to provide financial and non-financial informational needs of the management to make … management accounting practices (MAPs) of small and medium–sized manufacturing enterprises in the City of Tarlac. Relevant data … were adopted by the respondents. Using the viewpoint of Sino-Japanese Management Accounting, most SMEs had evolved to Stage …

The objectives of this research were to study managerial accounting practices of SMEs ceramics, to examined the … influence of top management support and accountant competency on successful managerial accounting practices, and to tested the … influence of successful managerial accounting practices on decision making effectiveness. The data were collected from 107 …