The reality of applying management accounting techniques in small and medium-sized enterprises

Authors

  • Suhail Abdullah Nasser Al-Timimi unversity of Basra, College of Administration and Economics
  • Zain Al-Din Muhammad Hassan Makki unversity of Basra, College of Administration and Economics

DOI:

https://doi.org/10.36325/ghjec.v18i2.13920

Keywords:

management accounting techniques, in small and medium-sized enterprises

Abstract

This study aims to know the management accounting techniques applied in small and medium-sized enterprises in Basra Governorate, and to achieve the goal of the study, a two-part questionnaire was designed. , 62 questionnaires were obtained, all of which were valid for statistical analysis. The results show that the traditional techniques of managerial accounting are more applied by small and medium enterprises compared to modern techniques, which were far from being applied in them

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Published

2022-06-30

How to Cite

Al-Timimi, S. A. N. and Makki, Z. A.-D. M. H. (2022) “The reality of applying management accounting techniques in small and medium-sized enterprises”, Al-Ghary Journal of Economic and Administrative Sciences, 18(2), pp. 945–960. doi: 10.36325/ghjec.v18i2.13920.

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