Key conclusions • The emphasis on management accounting in SMEs tends to be on control information rather than aiding decision-making; there is a tendency to make decisions without adequate, or indeed any, financial information or analysis; • In smaller enterprises, the management accounting is often undertaken by the owner-manager/entrepreneur, resulting in significant opportunity costs. Where...

The present study examines the relationship between integrated information systems (IIS) and management accounting practices. Integrated information systems are divided into enterprise resource planning (ERP) systems and strategic enterprise management (SEM) systems. 349 responses to a questionnaire have been analysed, and the results show that while ERP systems have a positive impact on transa...