Impacts of management accounting in microenterprises: A system review: مقالة للتدريسي م.د علي محمد حسين الفرطوسي Date: 29/02/2024 | Views: 270

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The current study sought to explore and understand how te use of management accounting techniques in microenterprises affects those entities. Precisely, the study focused on examining how the application of management accounting tools affects microenterprises. The research methodology employed in this study involved collecting data from journals, articles, publications, and relevant empirical studies. The collected data was analyzed through common themes generated from the project documentation. The results of the study depicted that management accounting practices such as cost system analysis, budgeting and providing accounting information improved the performance of microenterprises. Besides, these tools were evidently supported as essential elements in decision making as far micro enterprises are concerned. The study recommends that microenterprises should focus on budgeting, cost system analysis and using accounting information as their key drivers in decision making. Besides, the study proposed further research to be done with empirical studies to gauge whether the conclusions drawn will be the same.