References
Abdel-Kader, M.A., & Luther R. (2004). An empirical investigation of the evolution of management accounting practices. European Journal of Business, Economics and Accountancy, 6(3), 78-90. Abu-Serdaneh, J. (2014). The asymmetrical behavior of cost: Evidence from Jordan. International Business Research, 7(8), 113-123. Adesina, O.T., Ikhu – Omoregbe, S., & Aboaba, K.O (2015). Accounting information and profit planning: the case of Nigeria listed manufacturing companies. European Journal of Accounting Auditing and Finance Research, 3(4):86- 97. Ahmad, K. (2012). The use of MAPs in Malaysian SMEs. South West England, United Kingdom: Doctor of Philosophy in Accountancy, University of Exeter. Ahmad, K., & Zabri, M. (2013). The relationship between the use of MAPs and the performance of Malaysian medium-sized enterprises, 2nd International Conference on Global Optimization and Its Applications 2013 Akenbor, C.O, & Okoye, E.I (2012). The adoption of strategic management accounting in nigerian manufacturing firms. An International Journal of Arts and Humanities Bahir Dar, Ethiopia, 1 (3), 270-287. Aminu, I.M. & Shariff, M.N.M. (2015). Determinants of SMEs performance in Nigeria: A pilot study. Mediterranean Journal of Social Sciences, 6 (1), 156-64. Ashton, D., Hopper, T., & Scapens, R. (1995). The changing nature of issues in management accounting, Prentice Hall, Hertfordshire. Askarany, D., & Yazdifar, H (2012). Strategic management tools and organizational performance. Paper presented at the American Accounting Association Annual Meeting and Conference on Teaching and Learning Accounting. Atkinson, P. (2012). Management accounting: information for decision-making and strategy execution, (6 th ed.), Pearson Education Ltd., England. Ballantine, J., Levy, M.., & Powell, P. (1998). Evaluating information systems in SMEs: Issue and Evidence. European Journal of Information System, 7(4), 241-251. Banker, R. D., & Byzalov, D. (2014). Asymmetric cost behavior. Journal of Management Accounting Research, 26(2), 43-79. Banker, R. D., Byzalov, D., & Plehn-Dujowich, J. M. (2013). Demand uncertainty and cost behavior. The Accounting Review, 89(3), 839-865. Banker, R. D., Byzalov, D., Ciftci, M., & Mashruwala, R. (2014). The moderating effect of prior sales changes on asymmetric cost behavior. Journal of Management Accounting Research, 26(2), 221-242. Banker, R.D., Datar, S.M., Kemerer, L. (1991). A model to evaluate variables impacting the productivity of software maintenance. Journal of Management Science, 37(1),1-18. Björnenak, T., & Olson, O. (1999) Unbundling management accounting innovations. Management Accounting Research, 10, 325-338. Boca, G.D. (2011). Kaizen method in production management. International Scientific Conference Young Scientists, 3(3),45-63.. Bozkurt, O., Dokur, ?., & Yildirim, A. (2014). The importance of cost calculation method in the accounting and management of Turkish operating costs. A Research within the Scope of TAS-2. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(2), 38-46. Calleja, K., Steliaros, M., & Thomas, D. C. (2006). A note on cost stickiness: Some international comparisons. Management Accounting Research, 17(2), 127-140. Choi, I. (2001). Unit root tests for panel data. Journal of International Money and Finance, 5(20), 249- 272. Clinton, B & White, L (2012). Roles and practices in management accounting from 2003- 2012.Strategic Finance, November: 37-43 Dalla Via, N., & Perego, P. (2014). Sticky cost behaviour: Evidence from small and medium sized companies. Accounting & Finance, 54(3), 753-778. Dauda, Y.A., Akingbade, W.A., & Akinlabi, H.B (2010). Strategic management practice and corporate performance of selected small business enterprises in Lagos metropolis. International Journal of Business and Management, 5(11),97 - 105. Garrison, L.F. (2015). Managerial accounting, asian global edition, (2 nd ed.), McGraw-Hill Education, Asia. Gay, L. (1976) Educational Research, Gichunge, E.M. (2007). The effect of formal strategic management on organizational performance: A Study of Selected medium sized Manufacturing Enterprises in Nairobi, kenya. Ph.D Dissertation. Hansen, Don R., & Mowen, M. M. (2015). Cornerstones of cost management, 3th ed. Mason, OH: Cengage Learning. Hilton, R. W., Maher, M. W., Selto, F. H. (2008). Cost management: Strategies for Business Decisions (4th ed.). New York: McGraw-Hill, Inc. Hofstede, G.H. (1983). The cultural relativity of organizational practices and theories. Journal of International Business Studies, 14(2):75-89. Horngren, C., Datar, S., & Rajan, M. (2015) Cost Accounting: A Managerial Emphasis, (15th ed.), Pearson Education Ltd., Asia Pacific. International Federation of Accountants (1998) International Management Accounting Practice Statement: Management Accounting Concepts, New York. IIias, A., .Abd Razek, M & Yasoa, M (2010). The preliminary study of management accounting practices in small businesses. Global Business and Management Research: An International Journal, 2 (10), 79-88 Im, K., Pesaran, H., and Y. Shin, (2003). Testing for unit roots in heterogeneous panels. Journal of Econometrics 115, 53-74. Innes, J., & Mitchell, F.(1991). A review of activity-based cost practice in handbook of management accounting practice, In C. Drury (Ed.) Butterworth-Heinemann. Islam, J, & Hui, H. (2012). A review of literature on contingency theory in managerial accounting. African Journal of Business Management, 6(15):5159-5164. Karanja, J.C.N, Mwangi, E & Nyaana, P (2014).Adoption of modern management accounting Techniques in SMEs in Developing Countries: A case of SMEs in Kenya. Available at http;// www.research.jkpyjee7ezMjk. Accessed on 28th May, 2016 Legaspi, J. L. (2018). Evaluating management accounting tools in SMEs: Issues and evidence, 2018 International Symposium on Business and Management, Japan, 7 (1), 679-701. Levin, A., & Lin, C.F. (1992). Unit root test in panel data: New results, University of California at San Diego. Discussion Paper 93-56. Levin, A., Lin, C. F., & Chu, C. S. J. (2002). Unit root tests in panel data: Asymptotic and finite- sample properties. Journal of Econometrics, 2(5), 1-24. Love, J.H. & Roper, S. (2015). SME innovation, exporting and growth: A review of existing evidence. International Small Business Journal: Researching Entrepreneurship, 33 (1), 28-48. Lucas, M., Prowle, M., & Lowth, G. (2013) Management accounting practices of uk small medium-sized enterprises. Improving SME performance through Management Accounting Education. Journal of Chartered Institute of Management Accountants, 9(4), 113. Maddala, G.S. & Wu, S. (1999). A comparative study of unit root tests with panel data and a new simple test. Oxford bulletin of economics and statistics special, 3(5), 631- 652. Maziriri, E.T. & Mapuranga, M. (2017). The Impact of MAPs (MAPs) on the business performance of small and medium enterprises within the Gauteng province of South Africa. The Journal of Accounting and Management, 7 (2), 12-25 Muogbo, U.S (2013). The impact of strategic management on organizational growth and development: A study of selected manufacturing firms in Anambra State. IOSR Journal of Business and Management, 7(1):24-32. Nandan, R. (2010). Management accounting needs of SMEs and the role of professional accountants: A Renewed Research Agenda. JAMAR, 8 (1), 65-78. Nimocks, S. P., Rosiello, R. L., & Wright, O. (2005). Managing overhead costs. McKinsey Quarterly, 41 (2), 106-117. Noreen, E., & Soderstrom, N. (1997). The accuracy of proportional cost models: evidence from hospital service departments. Review of accounting Studies, 2(1), 89-114. Novák, P., & Popesko, B. (2014). Cost variability an