While the role of SMEs in Thailand‟s economy remains substantial, their share of total GDP has been declining since 2006. To strengthen their role, government instituted a national plan to develop SMEs through creating new product ideas, differentiating products, and using local knowledge and talent. SMEs in Thailand, as elsewhere, face many constraints and as a result are failing to grow. One reason is that owner 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.”