Danubius International Conferences, 13th International Conference The Danube - Axis of European Identity

The Role of the Zimbabwean Government in the Implementation of Management Accounting among Small and Medium Enterprises

Banele Dlamini, Danie P Schutte, Prisca Sibanda
Last modified: 2023-06-20


Objectives: This paper aimed to investigate the role of the Zimbabwean government in the implementation of Management Accounting Practices (MAPs) among Small and Medium Enterprises (SMEs). Prior Work: Management accounting is a crucial instrument for success, particularly for SMEs, according to earlier studies. The report noted that there is little research-based knowledge on the government's support for the use of management accounting in the small and medium-sized enterprise (SME) sector. Approach: Semi-structured interviews were used to gather information from 88 participants. Zimbabwe has no SME database, hence, a chain referral sampling technique was used. The data were interpreted using qualitative content analysis. Results: The study found that there is little that is done by the Zimbabwean government in promoting the use of management accounting among SMEs. Government-sponsored training to SMEs are only provided in tax compilation, bookkeeping, and entrepreneurship but not in management accounting. Implications: The study recommends that the Zimbabwean government should popularise MAPs by convening workshops, awareness campaigns, and formulating policies that encourage the use of management accounting.