The research questions and research hypotheses lead to the conceptual framework of
this research which links SMEs entrepreneurs‟ perception together with their needs as
depicted in Figure 1. This conceptual framework aims to survey SME entrepreneurs‟
knowledge of management accounting through the perceived level of importance or
usefulness they attach to management accounting as well as the perceived need for
applying management accounting in their organization. The results from their
perceptions would indicate their knowledge background of management accounting
whilst their need of management accounting would indicate things which motive them
to learn about management accounting. Therefore, the results will benefit the design of
training programs and business promotion/development programs seeking to improve
SME performance through better use of management accounting.