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Management accounting information in micro enterprises in Gaza

机译：加沙微型企业的管理会计信息

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Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and control in micro manufacturing enterprises in the Gaza Strip (GS). Design/methodology/approach – A grounded theory approach is used with case studies being the main research method. Findings – Three main themes emerged during the five case studies. Firstly, how is the generation and use of MAI related to the O/M, enterprise and environmental features? Secondly, what is the impact of formal or informal procedures on the generation and use of MAI? Thirdly, what is the extent of written and oral MAI generated and used? From the five individual case studies 133 findings emerged and then a cross-case analysis generated 21 overall findings. Research limitations/implications – The case studies excluded micro enterprises less than three years old, micro enterprises with more than one O/M and micro enterprises from sectors other than manufacturing. Originality/value – This project explores what impact various factors (such as political uncertainty, competition and the need for cost reduction) have on the generation and use of MAI in micro enterprises. Several findings are particularly relevant for O/Ms of micro enterprises in developing countries. Previous studies have not identified to what extent written or oral MAI is generated and used for each of the core business aspects of micro manufacturing enterprises.
机译：目的–有关微型企业（少于10名员工）的所有者/经理（O / Ms）使用的信息的研究相对较少。本文旨在探讨由O / M生成和使用的管理会计信息（MAI），用于加沙地带（GS）的微型制造企业的计划，决策和控制。设计/方法/方法-使用扎根的理论方法，案例研究是主要的研究方法。调查结果–在五个案例研究中出现了三个主要主题。首先，MAI的生成和使用与O / M，企业和环境特征有什么关系？其次，正式或非正式程序对MAI的产生和使用有何影响？第三，书面和口头MAI产生和使用的程度如何？从五个个案研究中得出了133个发现，然后进行了跨案例分析，得出了21个总体发现。研究的局限性/意义–案例研究排除了不到三年的微型企业，O / M超过一个的微型企业以及制造业以外的微型企业。原创性/价值–该项目探讨了各种因素（例如政治不确定性，竞争和降低成本的需求）对微型企业中MAI的生成和使用产生了哪些影响。一些发现与发展中国家的微型企业的O / M特别相关。先前的研究尚未确定在何种程度上产生或用于微型制造企业的每个核心业务方面的书面或口头MAI。

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