The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Invited Articles
Economic Consequences of the Adopt of Management Accounting in SMEs: Characteristics of SMEs that have been the Subject of Management Accounting Research
Koki Makino
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2024 Volume 32 Issue 2 Pages 25-42

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Abstract

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.

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© 2024 The Japanese Association of Management Accounting
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