The following article focuses on determining the effect of Management Accounting Practices\n(MAPs) on the performance of Small & Medium sized Enterprises (SME). The SMEs studied in\nthe research belong to the Gauteng Province of South Africa. The article has introduced different\nconcepts that are used in this article like MAPs, small and medium-sized enterprises (SME), as\nwell as the relationship between MAPs and the performance of an organization. The below\narticle has also mentioned the reason because of which the authors of the mentioned article\ndecided to choose this topic and explore the impact of MAPs on SMEs. The following article has\nalso mentioned the secondary sources that the authors of this article have mentioned while\nusing the work of different scholars who have conducted research on related topics. The\nmethodology used in the mentioned article has been studied in details and has been mentioned\nin the below article with acute details. The Quantitative method has been used in the mentioned\narticle in order to find out the results of the research. A well -structured questionnaire has been\nmade by the authors of the article to survey the SMEs of the South African province of Gauteng.\nRegression analysis has been used by the authors to find out the impact of different MAPs on the\nperformance of organizations (SMEs). The results of the regression analysis have been\ndiscussed in detail in the below article. And in the end, the conclusion has been included, which\nreflects that the MAPs have an impact on the performance of an organization, and how the\nefforts taken towards the improvement of MAPs have a direct positive impact on the overall\nperformance of SMEs.
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