JOURNAL ARTICLE

The Impact of Accounting Principles on Managerial Decision-Making in Small and Medium Enterprises.

  • Published In: International Journal of Accounting & Management Sciences (IJAMS), 2025, v. 4, n. 3. P. 458 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Metwalli, Moustafa Z. 3 of 3

Abstract

The article examines the impact of accounting principles, particularly Generally Accepted Accounting Principles (GAAP), on managerial decision-making within small and medium enterprises (SMEs). It highlights that many SMEs lack essential financial frameworks such as fixed asset registers, cash flow statements, and budgets, which impairs informed decision-making and strategic planning. The study emphasizes how adherence to accounting principles enhances the preparation of accurate financial statements, budgeting, forecasting, and performance measurement, thereby supporting both operational efficiency and long-term strategic objectives. Additionally, it discusses the importance of integrating financial and non-financial information in decision processes and underscores the strategic relevance of accounting in improving SME management and sustainability.

Additional Information

  • Source:International Journal of Accounting & Management Sciences (IJAMS). 2025/07, Vol. 4, Issue 3, p458
  • Document Type:Article
  • Subject Area:Business and Management
  • Publication Date:2025
  • ISSN:2834-8923
  • DOI:10.56830/IJAMS07202504
  • Accession Number:189073744
  • Copyright Statement:Copyright of International Journal of Accounting & Management Sciences (IJAMS) is the property of Science Publishing House and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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