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The Influence Of Contextual Factors Of Management Accounting Practices: Evidence From Sme’S In The Philippines

Author

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  • Joseph Alfred M. Reyroso

    (San Pablo Colleges, San Pablo City, Laguna)

  • Venus C. Ibarra

    (Ateneo de Manila University)

Abstract

The study determined the management accounting practices of Small and Medium Enterprises (SMEs) in Quezon Province and developed a guide on its efficient usage to improve SMEs performance. Descriptive research design was utilized and data were analyzed using weighted mean and Pearson’s correlation coefficient analysis. A total of one hundred fifty–eight (158) management accountants of selected SMEs in Quezon province participated in the survey. The results indicate that the level of influence of the contextual factors of management accounting practices is “very influential” in terms of perceived environmental uncertainty, organizational aspects, strategy and technology. The results of the study provide useful inputs for developing guide to improve business performance to be used by the SMEs in Quezon Province for effective management accounting practices.

Suggested Citation

  • Joseph Alfred M. Reyroso & Venus C. Ibarra, 2023. "The Influence Of Contextual Factors Of Management Accounting Practices: Evidence From Sme’S In The Philippines," Malaysian E Commerce Journal (MECJ), Zibeline International Publishing, vol. 7(2), pages 123-127, December.
    • Handle: RePEc:zib:zbmecj:v:7:y:2023:i:2:p:123-127
    DOI: 10.26480/mecj.02.2023.123.127
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    References listed on IDEAS

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    2. Cesaroni, Giovanni & Kerstens, Kristiaan & Van de Woestyne, Ignace, 2019. "Short- and long-run plant capacity notions: Definitions and comparison," European Journal of Operational Research, Elsevier, vol. 275(1), pages 387-397.
    3. Edwinah Amah & Mildred Daminabo-Weje & Roberta Dosunmu, 2013. "Size and Organizational Effectiveness: Maintaining a Balance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 3(5), pages 1-8.
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