Journal ArticleDOI
Professional accountants and the development of a management accounting service for the small firm: barriers and possibilities
Neil Marriott,Pru Marriott +1 more
Reads0
Chats0
TLDR
In this paper, the authors report the results of a qualitative study examining the potential for the provision of a management accounting service for smaller companies by accountants in professional practice and conclude that there appears to be significant potential for accountants to expand the management accounting services they provide to smaller companies, especially where information is presented as ratios or graphs and accompanied with an appropriate narrative interpretation.About:
This article is published in Management Accounting Research.The article was published on 2000-12-01. It has received 200 citations till now. The article focuses on the topics: Management accounting & Comparison of management accounting and financial accounting.read more
Citations
More filters
Journal ArticleDOI
Dynamic capabilities as antecedents of the scope of related diversification: the case of small firm accountancy practices
Erik Døving,Paul N. Gooderham +1 more
TL;DR: This analysis of 254 Norwegian small firm accountancy practices' possession of key dynamic capabilities including the heterogeneity of their human capital, their internal development routines, and their alliances with complementary service providers finds that dynamic capabilities have a distinct impact on the scope of services.
Journal ArticleDOI
The focus of working capital management in UK small firms
Carole Howorth,Paul Westhead +1 more
TL;DR: In this paper, a large random sample of small companies in the UK were examined and a significant variability in the take-up of 11 working capital management routines was detected, with the first three types of companies focused on cash management, stock or debtors management, whilst the fourth type of companies were less likely to take up any management routines.
Journal ArticleDOI
Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research
TL;DR: In this paper, a systematic literature review of management accounting in SMEs is presented, which explains how environmental, staff, and organizational factors significantly influence the organization of SMEs and that SME performance in general benefits from proper management accounting.
Journal ArticleDOI
Accountants as Sources of Business Advice for Small Firms
TL;DR: In this paper, the authors investigated the determinants of the degree to which small firms use external accountants as business advisers and found that the quality, rather than the longevity, of the relationship between a firm and an authorized accountant is an important antecedent for the degree of use of accountants by small firms.
Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms
Noor Azizi Ismail,Malcolm King +1 more
TL;DR: In this paper, the alignment between the requirements for accounting information (AIS requirements) and the capacity of accounting systems to generate the information, in the specific context of manufacturing SMEs in Malaysia, was investigated.
References
More filters
Journal ArticleDOI
Case study research in management accounting and control
David Otley,Anthony J. Berry +1 more
TL;DR: It is concluded that the case study method can be useful in a wide variety of contexts, but that greater clarity is needed in that way such work is written-up so that maximum benefit is gained.
Journal ArticleDOI
Problems and challenges in social marketing.
Paul Bloom,William D. Novelli +1 more
TL;DR: A review of problems can arise in attempting to use conventional, textbook approaches in social marketing programs and draws on the experiences of the authors for supporting arguments and examples.
Journal ArticleDOI
Marketing communications in nonbusiness situations or why it's so hard to sell brotherhood like soap.
TL;DR: A framework for considering very high and very low involvement cases is considered and options for marketers are presented.
Journal ArticleDOI
Issues arising from surveys of management accounting practice
Colin Drury,Mike Tayles +1 more
TL;DR: In this paper, the authors identify and comment on the major conclusions that can be derived from these surveys and discuss some of the issues arising from them that require more intensive case study research.