ISSN: 2225-8329
Open access
In today’s changing environment, SMEs must strengthen their competitiveness and credibility with all their external partners. So to survive and prosper, managers need adequate management practices in order to provide relevant accounting information. This paper examines the effect of profile of manager on management accounting practices which was defined in terms of traditional management accounting, modern management accounting and management accounting practices related to export. As to the profile of manager, it is defined by age, type of training and experience. To validate the hypotheses, a multiple linear regression method is used. The data is collected by questionnaire from 221 Tunisian manufacturing SMEs. The findings indicate that the profile of manager affect in part the use of management accounting practices.
N/A
N/A
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode