In dynamic landscape of global business, the role of Management Accounting Practices (MAPs) has become increasingly pivotal, especially in the context of small and medium-sized enterprises (SMEs). This thesis investigates the utilization and frequency of MAPs within SMEs, focusing on a comparative analysis between a developed country, and a developing country. Drawing upon existing literature, this study delves into the similarities and differences in MAP adoption and frequency of implementation between the two countries. The findings reveal significant distinctions in the adoption rates and sophistication of MAPs between Swedish and Indian SMEs. Swedish SMEs demonstrate a more mature and comprehensive integration of advanced MAPs, facilitating strategic decision-making, cost control, and performance evaluation. In contrast, Indian SMEs exhibit lower adoption rates and face challenges in fully integrating these practices into their operations, primarily due to external factors such as infrastructure limitations and economic instability. Despite these differences, the study underscores the importance of standardizing and adapting MAPs to suit diverse economic contexts. By understanding the unique challenges and adoption patterns in different regions, SMEs can better leverage these tools to enhance their sustainability and overall business performance.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:lnu-130796 |
| Date | January 2024 |
| Creators | Torangan, Kiana, Jayachandran, Ashika, Islam, Md Mahmudul |
| Publisher | Linnéuniversitetet, Institutionen för management (MAN) |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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