Management accounting information in micro enterprises in Gaza

Jalal M. Alattar, Reza Kouhy, John Innes

Research output: Contribution to journalArticlepeer-review

20 Citations (Scopus)


Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and control in micro manufacturing enterprises in the Gaza Strip (GS).
Design/methodology/approach – A grounded theory approach is used with case studies being the main research method.
Findings – Three main themes emerged during the five case studies. Firstly, how is the generation and use of MAI related to the O/M, enterprise and environmental features? Secondly, what is the impact of formal or informal procedures on the generation and use of MAI? Thirdly, what is the extent of written and oral MAI generated and used? From the five individual case studies 133 findings emerged and then a cross-case analysis generated 21 overall findings.
Research limitations/implications – The case studies excluded micro enterprises less than three years old, micro enterprises with more than one O/M and micro enterprises from sectors other than manufacturing.
Originality/value – This project explores what impact various factors (such as political uncertainty, competition and the need for cost reduction) have on the generation and use of MAI in micro enterprises. Several findings are particularly relevant for O/Ms of micro enterprises in developing countries. Previous studies have not identified to what extent written or oral MAI is generated and used for each of the core business aspects of micro manufacturing enterprises.
Original languageEnglish
Pages (from-to)81-107
Number of pages27
JournalJournal of Accounting & Organizational Change
Issue number1
Publication statusPublished - 2009
Externally publishedYes


  • Palestine
  • Small enterprises
  • Management accounting
  • Owner-managers


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