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A systematic literature review of management accounting research in small businesses trends and implications in the emerging economies

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  • Banele Dlamini

    (School of Accounting Science, North-West University)

Abstract

This paper aimed to systematically review the literature on management accounting research among small businesses in emerging economies. The study analysed 69 management accounting survey articles on small businesses that were published between 2013 and 2023 using a database-driven search strategy. This analysis synthesised the results into five themes: utilisation of management accounting, factors affecting its use, and its effects on firm performance. It further identified a theme in the management accounting frameworks developed for SMEs in emerging economies as well as the role of government in supporting the implementation of MAPs among SMEs. This study found that general SMEs in developing countries are low adopters of management accounting; those that are using MAPs widely apply the traditional systems. In addition, the study noted that the usage of MAPs is influenced by numerous factors that are similar in different countries. The present view indicates that there is limited research on models or frameworks that have been developed to improve the easy application of management accounting in SMEs. There is a need for more research to be conducted on providing solutions to the low adoption level and how the barriers to the application of MAPs can be overcome by SMEs in emerging economies, instead of just identifying the constraints.

Suggested Citation

  • Banele Dlamini, 2024. "A systematic literature review of management accounting research in small businesses trends and implications in the emerging economies," International Journal of Business Ecosystem & Strategy (2687-2293), Bussecon International Academy, vol. 6(3), pages 150-159, July.
    • Handle: RePEc:adi:ijbess:v:6:y:2024:i:3:p:150-159
    DOI: 10.36096/ijbes.v6i3.525
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    References listed on IDEAS

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    1. Padmi Nagirikandalage & Kaouther Kooli & Arnaz Binsardi, 2023. "Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 19(2), pages 203-219.
    2. Asem Alkahtani & Norfarah Nordin & Rizwan Ullah Khan, 2020. "Does government support enhance the relation between networking structure and sustainable competitive performance among SMEs?," Journal of Innovation and Entrepreneurship, Springer, vol. 9(1), pages 1-16, December.
    3. Emmanuel Gyamera & Williams Abayaawien Atuilik & Ivy Eklemet & Akwetey Henry Matey & Lexis Alexander Tetteh & Paul Kwasi Apreku-Djan, 2023. "An analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology," Cogent Business & Management, Taylor & Francis Journals, vol. 10(1), pages 2183559-218, December.
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