English to Persian (Farsi) Bus/Financial Finance (general) Journal of Accounting, Finance and Auditing Studies

The objective of this paper is to propose a management accounting framework for
SMEs operating in developing countries. In a drive to increase the usage of
management accounting and systematise its application the proposed framework
should be tailor made for SMEs operating in emerging economies. The organisation
of the paper is as follows; the paper discusses the purpose of the framework and
further reviews existing management accounting frameworks. The paper further
proceeds to present a model management accounting framework for SMEs operating
in emerging economies. It discusses the management accounting framework
implementation process and the last part is the conclusion.