Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq

The concept of strategic management accounting is related to the provisions and use of accounting information by people in the organization such as the management and the managers, for the purpose of making business decisions that would allow them to have competitive advantage and able to effectivel...

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Main Author:	Aziz, Mohammed Aziz
Format:	Thesis
Language:	eng eng
Published:	2012
Subjects:	HB615-715 Entrepreneurship Risk and uncertainty Property HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/3197/1/AZIZ_MOHAMMED_AZIZ.pdf https://etd.uum.edu.my/3197/2/AZIZ_MOHAMMED_AZIZ.pdf
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id	my-uum-etd.3197
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdullah, Haim Hilman
topic	HB615-715 Entrepreneurship Risk and uncertainty Property HF5601-5689 Accounting
spellingShingle	HB615-715 Entrepreneurship Risk and uncertainty Property HF5601-5689 Accounting Aziz, Mohammed Aziz Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq
description	The concept of strategic management accounting is related to the provisions and use of accounting information by people in the organization such as the management and the managers, for the purpose of making business decisions that would allow them to have competitive advantage and able to effectively control the firm’s activity. The major purpose of this study is to investigate strategic role of strategic management accounting towards enhancing SMEs’ performance in Iraq. The study generated data from 101 SMEs in Iraq through a cross-sectional questionnaire survey approach using drop and pick means of data distribution. The findings from the hypotheses tested show that factors such as : information, people and government policy are key factors impacting SMEs’ performance. This further suggests that these factors are crucial in enhancing SMEs performance. However, the findings also show that technology does not affect the SMEs’ performance. The same finding occurred on the relationship between strategic management accounting and SMEs performance. However, these results should be interpreted with caution bearing in mind the environment upon which this study was conducted.This study would be of benefit to both researchers and SMEs owners as it would provide a guideline upon which decisions regarding SMEs performance are to be made while also acting as springboard for future research. Based on the findings obtained in this study, the study concludes that information, people and government policy are significant factors required to enhance SMEs’ performance.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Aziz, Mohammed Aziz
author_facet	Aziz, Mohammed Aziz
author_sort	Aziz, Mohammed Aziz
title	Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq
title_short	Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq
title_full	Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq
title_fullStr	Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq
title_full_unstemmed	Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq
title_sort	strategic role of strategic management accounting towards enhancing smes performance in iraq
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2012
url	https://etd.uum.edu.my/3197/1/AZIZ_MOHAMMED_AZIZ.pdf https://etd.uum.edu.my/3197/2/AZIZ_MOHAMMED_AZIZ.pdf
_version_	1747827519078268928
spelling	my-uum-etd.31972022-04-10T06:35:05Z Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq 2012-01 Aziz, Mohammed Aziz Abdullah, Haim Hilman Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HB615-715 Entrepreneurship. Risk and uncertainty. Property HF5601-5689 Accounting The concept of strategic management accounting is related to the provisions and use of accounting information by people in the organization such as the management and the managers, for the purpose of making business decisions that would allow them to have competitive advantage and able to effectively control the firm’s activity. The major purpose of this study is to investigate strategic role of strategic management accounting towards enhancing SMEs’ performance in Iraq. The study generated data from 101 SMEs in Iraq through a cross-sectional questionnaire survey approach using drop and pick means of data distribution. The findings from the hypotheses tested show that factors such as : information, people and government policy are key factors impacting SMEs’ performance. This further suggests that these factors are crucial in enhancing SMEs performance. However, the findings also show that technology does not affect the SMEs’ performance. The same finding occurred on the relationship between strategic management accounting and SMEs performance. However, these results should be interpreted with caution bearing in mind the environment upon which this study was conducted.This study would be of benefit to both researchers and SMEs owners as it would provide a guideline upon which decisions regarding SMEs performance are to be made while also acting as springboard for future research. 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Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq

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