Academy of Entrepreneurship Journal (Print ISSN: 1087-9595; Online ISSN: 1528-2686)


Role of Strategic Management Accounting Towards SMEs in Iraq

Author(s): Hameed Ali Saleh, Mohammed Yaseen Mousa

 Micro-and Small And Medium-Sized Enterprises (MSMEs) that add life and colour to the streets in Iraq, the country most known for its oil production. Through a cross-sectional survey approach using drop and pick data distribution methods, the study produced data from 200 small and medium-sized enterprises in Iraq. The results of the hypotheses tested indicate that factors such as: knowledge, individuals and government policy are key factors influencing small and medium-sized business success. This also indicates that these variables are key to improving the performance of small and medium-sized firms. However, studies also indicate that technology does have an impact on small and medium-sized enterprises' productivity. The same findings have been made on the relationship between accounting for strategic management and small and medium-sized enterprises' results. These findings can, however, be viewed with caution, taking account of the context in which the analysis was carried out. This study would support both researchers and small and medium-sized enterprise owners, as it would provide insight on the progress of small and medium-sized enterprises in decision-making, while also serving as a springboard for future studies. The study concludes, based on the results of this research, that skills, human capital and government policy are essential factors necessary to improve the productivity of small and medium-sized enterprises.

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