- Title
- The extent to which selected management accounting techniques are practised by SMEs in Nelson Mandela Bay
- Creator
- Korkie, Waven Merchan
- Subject
- Managerial accounting Small business -- Accounting
- Date Issued
- 2014
- Date
- 2014
- Type
- Thesis
- Type
- Masters
- Type
- MTech
- Identifier
- http://hdl.handle.net/10948/45792
- Identifier
- vital:38990
- Description
- The aim of this study is to investigate the extent to which selected management accounting techniques are practised by small-medium enterprises (SMEs) in Nelson Mandela Bay. Management accounting techniques can be described as the information and methods management use for decision-making in order to operate the business more effectively. Management accounting research has focused on large companies over the years. Limited research exists with regards to the practises of management accounting techniques within SMEs and the extent to which it is used. It is widely accepted that SMEs are an important part of most economies and contribute significantly in economic terms. This study outlines the selected management accounting techniques, and highlights the importance of management accounting within SMEs. This study appropriately considered a quantitative method, by using a self-administered questionnaire for the primary objective of the study. The designated population, who was surveyed, included the financial manager, management accountant or skilled accounting staff members within SMEs. Purposive sampling was considered, which consisted of the database of Nelson Mandela Bay Chamber of Commerce, Business Partners and Transnet, all of which work closely with SMEs in Nelson Mandela Bay. The study obtained 53 responses from 126 SMEs targeted. However, only 50 responses were usable. The main findings of the study reveal that SMEs are neutral with regards to the usage of the selected management accounting techniques, which means that to some extent the selected management accounting techniques are used, and to another extent it is not used. Conclusions with regard to the extent to which SMEs use the selected management accounting techniques, cannot be generalised, and further research is recommended. However, this research can be used as a basis for future research.
- Format
- 104 leaves
- Format
- Publisher
- Nelson Mandela Metropolitan University
- Publisher
- Faculty of Business and Economic Sciences
- Language
- English
- Rights
- Nelson Mandela Metropolitan University
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NMMU School of Accounting
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Final Research as at 03.03.2015 s20239524 WM KORKIE.pdf | 495 KB | Adobe Acrobat PDF | View Details Download |