Title:
Factors
Influencing the Generation and Use of Management Accounting Information
in Micro Enterprises
Abstract:
This
study is the
first attempt to explore in any great
depth the factors influencing the generation and use of management
accounting
information (MAI) in micro (less than 10 employees) manufacturing
enterprises
in the Gaza Strip (GS). A grounded theory approach is used with five
case
studies being the main research method. Three main groups of factors
emerged
during the case studies. The factors in the first group were related to
the
owner/manager (O/M). The factors in the second group were related to
the
enterprise features. The factors in the third group were related to the
environmental features. From the five case studies 133 substantive
hypotheses
emerged and then a cross-case analysis generated 16 factors. The case
studies excluded micro enterprises less than
three years old, micro enterprises with more than one O/M and micro
enterprises
from sectors other than manufacturing. This project explores what
impact
various factors (such as the change in the size of business, political
uncertainty,
competition and the need for cost reduction) have on the generation and
use of
MAI in micro enterprises.
Author: Jalal M. Alattar