@article{oai:niigata-u.repo.nii.ac.jp:00027103,
 author = {Ogushi, Yoko},
 journal = {新潟大学経済論集, 新潟大学経済論集},
 month = {Sep},
 note = {In order to survive under the global competitive environment, even in Small and Medium-Sized Enterprises (SMEs) defines their own startegy and have done the management accounting practices for its realization. Needless to say that these are some researches for management accounting practice at SMEs, but they are just researching if SMEs adopt it or not without focusing on how and for what they adopt them. In fact, there is less discussion on the relation between the strategy implementation and management accounting. In this paper, we examine and analyze the case of SUWADA Inc. Co., who has become a manufacturer of the high quality and high proit of nail clippers without the mechanization of the maufacturing process, as a case of successful business transformation with management accounting. We also mention that how they have been brought up skilled workers with management accounting.},
 pages = {99--113},
 title = {Strategic Business Change with Accounting Data : the case of SMEs},
 volume = {103},
 year = {2017}
}