The Relation Between The Intensity of Market Competition, Intellectual Capital, Management Accounting Practices in Coventional and Digital SME

• Главные авторы: Rachmawati, Dyna, Kristina, Natalia, Chow Poh Ling
• Формат: UMS Journal (OJS)
• Язык: eng
• Опубликовано: Universitas Muhammadiyah Surakarta 2024
• Предметы: intensity market competition, intellectual capital, management accounting practices, business performance, conventional and digital SME.
• Online-ссылка: https://journals2.ums.ac.id/index.php/reaksi/article/view/2282

This study investigates the difference of the impact of external and internal environment on the use of management accounting practices between conventional and digital SMEs. The use of management accounting practices assists the SMEs to make good decision. The aim of the study to test the relations...