Concluding from the prior literature, SME entrepreneurs "knowledge of management accounting is positively associated with SME performance; improving such knowledge can only come through a convergence of their perceptions; and to spark a desire for more knowledge, perceiving the importance and usefulness of management accounting should stimulate a high need for achievement. Some previous Studies have shown that Entrepreneurs perceive Management accounting information as useful (Gaidienė & Skyrius 2006) and could be based upon user Need (Bjurklo two thousand and six).
Others have studied Entrepreneurs "Need for information (Pech & Cameron two thousand and six) and
achievement (Hockey 1 970. ; the 2,006th Pech & Cameron), which Generate a Desire for
information. However, no Study has examined the Relationship between SMEs
Entrepreneurs "perception Need for Management and accounting.
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