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Journal of Accounting and Organizational Change

Subject Areas: Accounting
Publisher: Emerald Group Publishing Limited - Emerald Publishing
ISSN: 1832-5912
SJR: 29

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Journal Article

Management accounting adoption in small businesses: interfaces with challenges and performance

Ylä-Kujala, Antti; Kouhia-Kuusisto, Kati; Ikäheimonen, Tuuli; Laine, Teemu; Kärri, Timo

2023 Journal of Accounting & Organizational Change

doi:10.1108/jaoc-07-2022-0100

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and...

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