Small-and medium-sized enterprises (SMEs) play an important role in sustainable
development not only for their significant contribution to China's economy but also for their …

As more countries consider the adoption of International Financial Reporting Standards
(IFRS) that are based on practices prevalent in the English-speaking countries with free …

Small and medium‐sized enterprises (SMEs) represent a large and important part of
developed economies. However, little is known about the extent to which SMEs use …

There have been the recent calls for additional research in order to enhance the
understanding of the adoption of management accounting practices (MAPs) in small and …

This paper provides empirical evidence on the adoption of a broad range of management
accounting practices in Malaysian small and medium-sized enterprises (SMEs) in the …

The purpose of this study is to explore cost and management accounting practices utilized
by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists …

The present study aims to explore budgeting practices of Turkish hotels in the Antalya region
which is the most prominent tourism center of the country. The results indicate that having a …

Previous research in the literature often investigated the associations between management
accounting systems and the success of organizations. However, little has been done in …

Purpose This study examines the association between the use of a package of
contemporary and a package of traditional management accounting practices with …

Purpose The purpose of this study is to investigate the role of business intelligence and
analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) …