Kosaiyakanont
managers have little or no concept of the problems encountered in managing an SME
(Kirby & King 1997; Nandan 2010). Most SME entrepreneurs lack both accounting
knowledge and an appreciation of its benefits (Sarapaivanich & Kosaiyakanont 2007).
Thus, training, management experience, and an appreciation for the role of
management accounting information all have an important part to play with respect to
the monitoring and control of SME activities (Nandan 2010). Bjurklo (2006)
demonstrated that management accounting could be based upon “user need.”