Effects of Management Accounting Practices on SME Performance in Bangladesh: A Study of Southern Region of Bangladesh

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Md. Faykuzzaman Mia
Md. Faykuzzaman Mia
1 Bangabandhu Sheikh Mujibur Rahman Science & Technology University, Gopalganj 8100. Dhaka

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The following article emphases on determining the effects of Management Accounting Practices on Small and Medium sized Enterprises (SME). The SMEs studied in the research belong to the southern part of Bangladesh including Faridpur, Madaripur, Bagherhat, Khulna and Gopalganj. Quantitate research approach has been used and data was collected from 252 SME managers by using a well-structured questionnaire. The sample was selected through random sampling methods. SPSS (Statistical Package for the Social Science), update version was used to analysis the data. The article has introduced multiple regression analysis to identify the relationship between management accounting practices and business performances of an organization. Multiple regressions analysis has been used to measure the impact of the relationship in the research model. The results of regression analysis showed that a positive relationship was exited between management accounting practices and SMEs business performance.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

Md. Faykuzzaman Mia. 2026. \u201cEffects of Management Accounting Practices on SME Performance in Bangladesh: A Study of Southern Region of Bangladesh\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 23 (GJMBR Volume 23 Issue D1): .

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Accounting Performance.
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GJMBR Volume 23 Issue D1
Pg. 43- 48
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-D Classification: JEL Code: H83
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v1.2

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April 24, 2023

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English

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The following article emphases on determining the effects of Management Accounting Practices on Small and Medium sized Enterprises (SME). The SMEs studied in the research belong to the southern part of Bangladesh including Faridpur, Madaripur, Bagherhat, Khulna and Gopalganj. Quantitate research approach has been used and data was collected from 252 SME managers by using a well-structured questionnaire. The sample was selected through random sampling methods. SPSS (Statistical Package for the Social Science), update version was used to analysis the data. The article has introduced multiple regression analysis to identify the relationship between management accounting practices and business performances of an organization. Multiple regressions analysis has been used to measure the impact of the relationship in the research model. The results of regression analysis showed that a positive relationship was exited between management accounting practices and SMEs business performance.

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Effects of Management Accounting Practices on SME Performance in Bangladesh: A Study of Southern Region of Bangladesh

Md. Faykuzzaman Mia
Md. Faykuzzaman Mia Bangabandhu Sheikh Mujibur Rahman Science & Technology University, Gopalganj 8100. Dhaka

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