2024 Volume 32 Issue 2 Pages 25-42
This study conducts a literature review to achieve two objectives: first, to organize the concept of ``Small and Medium-Sized Enterprises (SMEs)’’ which has been the subject of management accounting research on SMEs and to clarify its characteristics in order to present the need for management accounting research on SMEs independently from management accounting research on large companies. The second is to present the direction of future research based on the management accounting research of SMEs, taking into account the characteristics of SMEs. The second is to present the future direction of the research based on the management accounting research of SMEs, taking into account the characteristics of SMEs.