Small and Medium Enterprises (SME’s) continue to be under increasing pressure to remain in a highly competitive environment. In spite of that, there has been a strong criticism in the recent past that the Small and Medium Enterprises have not been able to adapt newer management accounting practices to changing business scenario. There are significant number of strategies that could be taken up by SME’s to achieve world class, efficiency which can help them in smooth transition from efficiency to effectiveness. To be effective in its operations and enhance its profitability SME’s need to embrace proven management accounting tools and techniques. In this research, the author’s review the existing cost management practices, overall awareness about the knowledge of ABC among SME’s in India and to report the driving forces influencing the adoption or non-adoption of ABC in SME’s.
CITATION STYLE
Joseph, C. S., & Piorce, V. R. M. (2019). Factors influencing non-adoption of activity based costing in small and medium enterprises in the technological era: An empirical investigation among indian firms. International Journal of Recent Technology and Engineering, 8(1), 3235–3241.
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