会計とマーケティング

Management Accounting Practices in Small to Medium Enterprises in Harare Metropolitan and Implications on Business Stability

Abstract

Gwangwava Edson1*, Nhema Persuade1, Chikonhi Tapiwa1, Mugodza Adrine1 and Gift Chipo Manhimanzi2

Small and Medium Enterprises (SMEs) plays an important an important role in each economy worldwide. Changes taking place in global business environment has driven transformation in these businesses to move towards sustainability through focusing on cost efficiency. MAPs literature continues to allude to its adoption as beneficial in improving business performance. This study sought to find out the impact of adopting MAPs by Manufacturing Small and Medium Enterprises in greater Harare Metropolitan province. The quantitative methodology was used in the study to find the results. A five point likert scale questionnaire was administered on a population of 300 SMEs. The regressed results were fully discussed in the study. In conclusions results indicated that if fully adopted MAPS have a positive impact on business performance and hence efforts must be made to ensure its full adoption to improve performance.