文章基本信息

标题：The Relationship between Management Accounting Practices and Performance of the Small and Medium Enterprises in Libya: A Proposed Conceptual Framework
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作者：Zainab Mohamad ; Kalsom Abd. Wahab
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2017
卷号：9
期号：26
页码：108-115
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Economists acknowledge that the small and medium enterprises (SMEs) are one of the major contributors to the social and economic development. These enterprises are the principal driver of economy and growth in the majority of the developing countries. They are the principal absorber of the labor and a true driver of the investment, competition, and economic growth. The SME sector contributes to economic advancement by virtue of its role in generation of wealth; creation of job opportunities, and reduction of poverty. This paper suggests conceptual framework for investigation of the role of the management accounting practices (budgeting, costing, performance evaluation, decision support, and strategic planning) on the levels of performance of the SMEs by using a sample of the manufacturing companies in Libya. Previous studies provide evidence supporting that the management accounting practices (MAPs), which include financial and non-financial information, constitute one of the most important management information systems (MISs) that should be utilized by the SMEs. This study maintains that the MAPs are important for the SMEs in order to survive and continue their businesses.
其他摘要：Economists acknowledge that the small and medium enterprises (SMEs) are one of the major contributors to the social and economic development. These enterprises are the principal driver of economy and growth in the majority of the developing countries. They are the principal absorber of the labor and a true driver of the investment, competition, and economic growth. The SME sector contributes to economic advancement by virtue of its role in generation of wealth; creation of job opportunities, and reduction of poverty. This paper suggests conceptual framework for investigation of the role of the management accounting practices (budgeting, costing, performance evaluation, decision support, and strategic planning) on the levels of performance of the SMEs by using a sample of the manufacturing companies in Libya. Previous studies provide evidence supporting that the management accounting practices (MAPs), which include financial and non-financial information, constitute one of the most important management information systems (MISs) that should be utilized by the SMEs. This study maintains that the MAPs are important for the SMEs in order to survive and continue their businesses. Keywords : small and medium enterprises, management accounting practices, Libya
关键词：small and medium enterprises; management accounting practices; Libya