Few studies have documented the MCSs adopted by North American SMEs, and none have considered the impact of the presence of a full-time accountant.
The authors thank the Canadian Academic Accounting Association, the Society of Management Accountants of Canada, the Jeanne and J. –Louis Lévesque Chair in Financial Management at the University of Moncton and the Centre of Accounting Research and Education at the University of Manitoba for their financial support. They also thank Michel Coulmont, Guy Cucumel, Benoit Lavigne, François Brouard and reviewers and participants of the CAAA Annual Conference and the University of Manitoba/CGA Conference for their helpful comments.
Berthelot, S. and Morrill, J. (2016), "Management Control Systems and the Presence of a Full-Time Accountant: An Empirical Study of Small- and Medium-Sized Enterprises (SMEs)", Advances in Management Accounting (Advances in Management Accounting, Vol. 27), Emerald Group Publishing Limited, Bingley, pp. 207-242. https://doi.org/10.1108/S1474-787120160000027006
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