Investigating the Influence of Managerial Accounting Techniques on the Financial Performance and Sustainability of SMEs
- 22 July 2025
- journal article
- Published by Universe Publishing Group - UniversePG in International Journal of Management and Accounting
- p. 160-169
Abstract
The key purpose of the study is to investigate the influence of management accounting techniques in the SMEs’ financial and sustainable performance. A quantitative research design has been selected with primary sources as the main data collection technique. A total of 400 participants have been selected. SMART PLS has been used as the statistical software to conduct results. There is a moderate association yet a positive and a significant relationship observed between the variables. The research is critical since SMEs occupy 90% of the total businesses and is one of the largest employers. Use of management accounting techniques within the SMEs can help in implementing this technique and streamline it effectively.Keywords
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