THE RELATIONSHIP BETWEEN MANAGEMENT ACCOUNTING PRACTICE ON BUSINESS IMPROVEMENT: EVIDENCE FROM SME

This study Considered, the relationship between management accounting practice on business improvement in small and medium enterprises in Mogadishu. With the ideas of the investigation the degree of management accounting practice in Mogadishu, examine the level of business improvement small and medium enterprises in Mogadishu and investigated the relationship between accounting management practice and Business Improvement. The Sample of the study 120 respondents with the use of a questionnaire as an instrument; Data was analyzed using descriptive statistics of mean, and correlation. The study found that the decree of management accounting practice small and medium enterprises within Mogadishu is high and also the study found level business Improvement
is high and there is a strong positive relationship between the management accounting practice and business improvement.