THE INFLUENCE OF CONTEXTUAL FACTORS OF MANAGEMENT ACCOUNTING PRACTICES: EVIDENCE FROM SME’S IN THE PHILIPPINES

Joseph Alfred M. Reyroso () and Venus C. Ibarra
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Joseph Alfred M. Reyroso: San Pablo Colleges, San Pablo City, Laguna
Venus C. Ibarra: Ateneo de Manila University

Malaysian E Commerce Journal (MECJ), 2023, vol. 7, issue 2, 123-127

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.

Keywords: management accounting practices; SMEs; contextual factors (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:zib:zbmecj:v:7:y:2023:i:2:p:123-127

DOI: 10.26480/mecj.02.2023.123.127

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