Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and...

The use of non-financial performance measurements (such as quality, delivery and customer satisfaction) has received a lot of attention from practitioners and academics over the last two decades in developed countries. This research project is an exploratory study in Libya to investigate the use...

This project involved a seven-year longitudinal case study of a Bank monitoring over time the changes in profit measurement and overhead allocation, product group profitability, benchmarking, customer profitability, budgeting and profitability/performance measures such as return on risk adjusted...