The DOI matches its Crossref record; 64 of the 64 references it cites were found in a registry or an index.
Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research
Abstract
Management accounting in small and medium-sized enterprises (SMEs) has been an issue of growing interest in the management accounting literature in recent years. However, published research is fragmented, spanning various fields such as accounting, small business and entrepreneurship, general management, and production and operations management. This paper aims to synthesize extant knowledge on management accounting in SMEs and provide concrete suggestions on how to proceed. We performed a systematic literature review, synthesized the results, and identified research gaps. Our findings show that usage of management accounting is not only lower but also different in SMEs compared to larger entities. Based on a comparison of SMEs, the review explains how environmental, staff, and organizational factors significantly influence the organization of management accounting in SMEs and that SME performance in general benefits from proper management accounting. We conclude with several concrete research questions and opportunities.
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Cites
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Relevance Lost: The Rise and Fall of Management Accounting
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Conceptualizing management accounting change: an institutional framework
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Small and Medium Enterprises Across the Globe
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Hudson, M., Smart, A., & Bourne, M. (2001) · International Journal of Operations & Production Management · doi:10.1108/eum0000000005587 · Cited by 855
Doing Your Literature Review: Traditional and Systematic Techniques
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Cited by
Impact of Financial Management Practices on SMEs Profitability with Moderating Role of Agency Cost
Muneer, S., Ahmad, R. A., & Ali, A. (2017) · Information Management and Business Review · doi:10.22610/imbr.v9i1.1593 · Cited by 40
Human + AI in accounting: Early evidence from the field
Choi, J. H., & Xie, C. L. (2026) · Journal of Accounting Research · doi:10.1111/1475-679x.70052 · Cited by 30
Metadata
- Authors
- Lavia López, O., & Hiebl, M. R. W.
- Venue
- Journal of Management Accounting Research
- Publisher
- American Accounting Association
- Published
- 2014-09-01
- Volume
- 27
- Issue
- 1
- Pages
- 81-119
- ISSN
- 1049-2127 (ISSN-L)
- 1558-8033
- OpenAlex
- W2088443726
- Cited by
- 300
- References
- 64
- FWCI
- 33.45
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
