Publications
Publications
- Strategic Finance
Management Accounting and Control: Lessons for and from the World's Tiniest Businesses
By: Srikant M. Datar, Marc J. Epstein and Kristi Yuthas
Abstract
The article discusses skills microentrepreneurs need to manage and expand their businesses. After interviewing hundreds of microfinance clients around the globe, the authors were able to identify five tools drawn from management accounting where improved knowledge would have a substantial impact including cost management, throughput enhancement, risk management, budgeting, and opportunity identification.
Keywords
Governance Controls; Expansion; Business or Company Management; Microfinance; Cost Management; Risk Management; Budgets and Budgeting; Accounting; Opportunities
Citation
Datar, Srikant M., Marc J. Epstein, and Kristi Yuthas. "Management Accounting and Control: Lessons for and from the World's Tiniest Businesses." Strategic Finance 91, no. 5 (November 2009).
