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- W2022676943 abstract "Purpose – The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. This highlights the multi-faceted nature of size as a contextual factor and emphasises the role of management accounting in supporting profit-oriented decision-making, rather than its traditional role of co-ordination, control, and accountability. Design/methodology/approach – The framework is theoretically derived from the management accounting, revenue management, and small business literature. An illustrative case study of a small fast-food business is presented to demonstrate the applicability of this framework to practice. Findings – The paper identifies that various dimensions of business size have different and sometimes opposing effects on management accounting practices. Given heterogeneity is a common feature of small businesses, the framework considers alternative specifications of the size contingency variabl..." @default.
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- W2022676943 date "2013-11-04" @default.
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- W2022676943 title "A revenue management perspective of management accounting practice in small businesses" @default.
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- W2022676943 doi "https://doi.org/10.1108/medar-07-2012-0023" @default.
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