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 aim of this paper is to show the importance of accounting information for management, especially in medium … of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between … special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …