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Type: Conference paper
Title: The role of accounting information in the management of winery SMEs: a review of the broader existing literature and its implications for Australia's wine industry
Author: Reddaway, M.
Goodman, S.
Graves, C.
Citation: 6th AWBR International Conference, Bordeaux Management School, June 9-10, 2011, Bordeaux: pp.1-13
Publisher: AWBR; Bordeaux Management School
Publisher Place: Bordeaux, France
Issue Date: 2011
Conference Name: International Conference of the Academy of Wine Business Research (6th : 2011 : Bordeaux)
Statement of
Melanie Reddaway, Steve Goodman and Chris Graves
Abstract: PURPOSE This paper argues that our current lack of understanding about the management accounting practices of small and medium enterprises (SMEs) is of particular relevance to the Australian wine industry because industry conditions are such that management accounting information can be expected to be of significant importance. DESIGN/METHODOLOGY/APPROACH: A review of existing knowledge as detailed in the management accounting literature is provided, with methodological concerns and theoretical inconsistencies highlighted. FINDINGS The management accounting practices of Australian SME wineries are yet to be explored. As a body, literature addressing the role of management accounting in the management of SMEs is contradictory and lacking synthesis. Paradigm related issues have been identified as a significant driver of contradictory findings, and other practical considerations have also been implicated. There is a clear need for further research to clarify, synthesise and extend current knowledge. PRACTICAL IMPLICATIONS Our lack of knowledge about the role that accounting information plays in the management of SMEs is of important practical relevance to the Australian wine industry because industry level stakeholders are engaged in initiatives to support and develop the business management practices of SMEs, and it is possible that such initiatives are based on invalid assumptions about how and why SMEs make use of management accounting information.
Keywords: Management accounting; SME; product costing
Rights: Copyright status unknown
RMID: 0020118704
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Appears in Collections:Business School publications

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