Abstract:

This study is the first attempt to explore in any great depth the factors influencing the generation and use of management accounting information (MAI) in micro (less than 10 employees) manufacturing enterprises in the Gaza Strip (GS). A grounded theory approach is used with five case studies being the main research method. Three main groups of factors emerged during the case studies. The factors in the first group were related to the owner/manager (O/M). The factors in the second group were related to the enterprise features. The factors in the third group were related to the environmental features. From the five case studies 133 substantive hypotheses emerged and then a cross-case analysis generated 16 factors. The case studies excluded micro enterprises less than three years old, micro enterprises with more than one O/M and micro enterprises from sectors other than manufacturing. This project explores what impact various factors (such as the change in the size of business, political uncertainty, competition and the need for cost reduction) have on the generation and use of MAI in micro enterprises.