Does Managerial Accounting Follow Entrepreneurial Characteristics? Results of an empirical analysis of German SME,

Empirical studies on management accounting in SME (small and medium enterprises) have shown a wide range of different implementations of management accounting in such enterprises. Contingency theory is often used to explain this varienty.

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Year of publication:	2005-11-01
Authors:	Flacke, Klaus ; Segbers, Klaus
Institutions:	Universität <Münster, Westfalen> / Lehrstuhl für Betriebswirtschaftslehre, insbesondere Controlling
Subject:	Klein- und Mittelbetrieb \| Kontingenz \| Buchführung \| accounting standards \| Empirie \| empiricism

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1. Introduction
2. Literature Review
3. Hypotheses
4. Empirical Analysis
5. Results
6. Conclusion

Persistent link: https://www.econbiz.de/10005853792