2017 Volume 9 Issue 2 Pages 57-69
In this paper, we report the result of a survey on regional financial institutions’ support activities for small and medium-sized enterprises (SMEs). On July 1, 2016, the Act for Strengthen- ing the Management of SMEs (hereinafter referred as the Act) came into force. In the Act, financial institutions and professional accountants are expected to support improvement of SMEs’ management accounting capabilities. However, there is scarce research about how they improve SMEs’ management accounting capabilities. Thus, we first conducted a survey on regional financial institutions’ support activities for SMEs. From 176 using data, it was found that regional financial institutions tend to actively support the formulation of clients’ management plan and also collaborate with professional accountants. But as a result of the t-tests, corporate status and corporate size influence their activities.
