This study was limited to SMEs in the production sector in northern Thailand and
focused only on the level of their perceptions of and needs for management
accounting, rather than their specific knowledge or specific techniques in management
accounting. Therefore, further study should investigate the specific knowledge and
techniques of management accounting in which SMEs are lacking. The new finding
result of the link between SMEs entrepreneurs‟ perception of and need for
management accounting contributes to SMEs entrepreneurs‟ competencies
enhancement.