This provides motivation for the basic research questions of this study: SMEs
entrepreneurs in northern Thailand perceive management accounting at what level of
knowledge, and the need for applying management accounting at what level of
interest. This suggests the following hypotheses:
H1: SMEs entrepreneurs‟ perception of management accounting has a positive
correlation with their needs for management accounting.
H2: The perceptions of and needs for management accounting differ between
small enterprise entrepreneurs and medium enterprise entrepreneurs.