Application of management accounting techniques in Indian small and medium hospitality enterprises: an empirical study

Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs

“…The appraisal of previous studies has indicated that factors such as the external environment, cost saving mechanisms, user attitude and company size, may have an effect on the implementation of ABC in SMEs (Ahmad, 2012;Ahmad et al, 2017;Chand & Dahiya, 2010;Nandan, 2010;Sohal & Chung, 2011). The external environment is one of the important factors that promoted the usage of ABC in SMEs as market competition can play an important role in encouraging SMEs to use the ABC system.…”

“…In terms of ABC as a cost saving mechanisms, in India, SMEs that explored the usage of MAPs such as ABC found that the firms' cost reduction and quality improvement led to the success of ABC (Chand & Dahiya, 2010), Furthermore, the use of the ABC system has allowed SMEs to achieve cost saving and transparency in their operations especially when these companies strive to attain competitive advantage in the age of globalization (Kocakulah et al, 2017).Another important factor that may contribute to the implementation of ABC in SMEs is the user attitude. Many users have inconsistent opinions about the ABC system in SMEs, due to lack of education and awareness.…”

Digital Transformation in Small and Medium-Sized Enterprises

“…Scholars, when analyzing MCS in the context of SMEs, include classic literature in the field of management accounting, enclosing organizational rules and routines (see: López & Hiebl, 2015;e.g., Burns & Scapens, 2000;Johnson & Kaplan, 1987), the multidimensionality of a balanced scorecard approach (R.S. Kaplan & Norton, 1992), management accounting techniques in a broad sense including budgeting, performance evaluation, costing, decision making, communication, and strategic analysis (e.g., Chand and Dahiya, 2010;Ahmad and Zabri, 2016). The breadth of investigated objects and phenomena points toward the particular German concept of "controlling", a coordination function within a company's leadership system to align planning, control, management information, organization, and human resources management (see e.g., Küpper et al, 2013).…”

Issues and challenges in hospitality industry: a case of Uttarakhand (India)

“…Many multi-level transformations were needed, so they will be able to adapt in the new era. In most cases these transformations had several difficulties to be accepted by Indian SMHEs (Chand et al, 2010).…”