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  • 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
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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).
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About The Author

Srikant M. Datar

→More Publications

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    IBM: Design Thinking

    By: Srikant M. Datar, Amram Migdal and Paul Hamilton
More from the Authors
  • Fecal Microbiota Transplants (FMT): Case Histories of Significant Medical Advances By: Amar Bhide and Srikant M. Datar
  • Is Accounting Useful for Forecasting GDP Growth? A Machine Learning Perspective By: Srikant Datar, Apurv Jain, Charles C.Y. Wang and Siyu Zhang
  • IBM: Design Thinking By: Srikant M. Datar, Amram Migdal and Paul Hamilton
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