How does management accounting affect entrepreneurial orientation in SMEs? A structural equation modelling
نویسندگان
چکیده
منابع مشابه
Resource organization and firm performance - How entrepreneurial orientation and management accounting influence the profitability of growing and non-growing SMEs
Purpose: The aim of this study is to examine how entrepreneurial orientation (EO) and the use of management accounting practices (MAPs) in decision making affects the profitability of SMEs, and also to analyze the extent to which EO and the use of MAPs affects profitability differently in growing and non-growing SMEs. Design/Methodology/Approach: The paper employs an empirical investigation whi...
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ژورنال
عنوان ژورنال: MANAGEMENT CONTROL
سال: 2020
ISSN: 2239-0391,2239-4397
DOI: 10.3280/maco2020-001-s1005