e-journal

Management accounting information in micro enterprises in Gaza

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Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in
micro enterprises (less than 10 employees). The purpose of this paper is to explore the management
accounting information (MAI) generated and used by O/Ms for planning, decision making and control
in micro manufacturing enterprises in the Gaza Strip (GS).
Design/methodology/approach – A grounded theory approach is used with case studies being the
main research method.
Findings – Three main themes emerged during the five case studies. Firstly, how is the
generation and use of MAI related to the O/M, enterprise and environmental features?
Secondly, what is the impact of formal or informal procedures on the generation and use of MAI?
Thirdly, what is the extent of written and oral MAI generated and used? From the five
individual case studies 133 findings emerged and then a cross-case analysis generated 21 overall
findings.
Research limitations/implications – The case studies excluded micro enterprises less than three
years old, micro enterprises with more than one O/M and micro enterprises from sectors other than
manufacturing.
Originality/value – This project explores what impact various factors (such as political
uncertainty, competition and the need for cost reduction) have on the generation and use of
MAI in micro enterprises. Several findings are particularly relevant for O/Ms of micro enterprises
in developing countries. Previous studies have not identified to what extent written or oral
MAI is generated and used for each of the core business aspects of micro manufacturing
enterprises.

Keywords Small enterprises, Management accounting, Owner-managers, Palestine

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 5 No. 1, 2009 pp. 81-107

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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