Evolution changes in the business environment will play a key role in spurring the growth of Small Medium Enterprises (SMEs) sector in global economic performance. Growing changes in internal business environment as a driving transformation for future business and they have significant impacts on organizations. Accountability and management accounting have strong links, especially around firm performance reporting. Many approaches, such as the balanced scorecard and total quality management, stem from management accounting research and practice. Accountability and performance measurement are linked inextricably; in fact, the interpretation of performance requires accountability as its reference. Further, to make comparisons across organizations requires the identification of whose objectives are being served. Many organizations are demanding for proactive entrepreneurs or managers with a dynamic team, who can run and steer their business to more cost-efficient towards increase efficiency on firm performance. However, the potential of accountability in driving these SMEs is always overlooked in the measurement of firm performance. This paper attempts to examine MAP to continuous improvement on accountability by relying on resource-based view theory and an integrated framework to determine firm performance. A framework is developed to explore the link between accountability and management accounting practices issues related to entrepreneurship on best practices as factors affecting SMEs performances and facing ongoing transformation of firm performance within Malaysian SMEs industry. Thus, to explore the links between accountability and management accounting practices in the right track to continuous improvement of firm performance. This qualitative method study undertakes an investigation of data collection from multiple sources of evidence and different perspectives to enable a more comprehensive understanding of the respective case study. The result concludes that when accountability includes in firm performance in conjunction with MAP tools approach, the result can be a powerful basis for encouraging organizational change and firm performance improvement. It is also concluded that there is a need of improvement and scrutinizing to have better understanding of managerial behaviour, organizational factors and macro-economic relationship in SMEs firm performance.