AFEBI Accounting Review
Vol 1, No 1 (2016)

The Importance of Management Control Systems (MCS) in Small and Medium Enterprises (SME), An Empirical Literature Review

Bienmali Kombate (Sebelas Maret University)



Article Info

Publish Date
13 Mar 2017

Abstract

The main focus in this paper is the importance of Management Control Systems (MCS) in Small and Medium Enterprises (SMEs). The research is based on empirical literature by collecting and interpreting researchers finding on the important role that play MCS in SMEs. A greater control systems implementation can create/added a value and influencing stakeholders to practice concrete actions to reduce costs derived from the exploitation in SMEs.Keywords: Management Control Systems, Small and Medium Enterprises

Copyrights © 2016






Journal Info

Abbrev

aar

Publisher

Subject

Economics, Econometrics & Finance

Description

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate ...