The research questions and research hypotheses lead to the conceptual framework of.This research which links SMEs entrepreneurs ‟ perception together with their needs as.Depicted in Figure 1. This conceptual framework aims to survey SME entrepreneurs ‟.Knowledge of management accounting through the perceived level of importance or.Usefulness they attach to management accounting as well as the perceived need for.Applying management accounting in their organization. The results from their.Perceptions would indicate their knowledge background of management accounting.Whilst their need of management accounting would indicate things which motive them.To learn about management accounting. Therefore the results, will benefit the design of.Training programs and business promotion / development programs seeking to improve.SME performance through better use of management accounting.
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