• Akao, Y. ed. (1990). Quality Function Deployment: Integrating customer requirements into product design. Cambridge, MA: Productivity Press.
• Ismail N.A., &Klng,M.(2005).Firm performance and AIS alignment in Malaysian SMEs. International Journal of Accounting Business Research, 20(80), 307 -313.
• Kamilah. A (2017) The Implementation of Management Accounting Practicesand its relationship with performance in small and Medium Enterprises; International Journal Review of Management and Marketing, January 2017, pp.342 -353
• KocakulahMC,Foroughi A, Stott A, Manyoky L (2017) Activity –Based Costing:Helping Small and Medium –Sized Firms Achieve a Competititve Edge in the Global Marketplace . J Account Mark 6:245.
• Michael .L.,Malcolm.P and Glynn. L (2013) Management Accounting Practices of (UK) Small –Medium –Sized Enterprises (SMEs); Chartered Institute of Management Accountants July 2013 pp.1 -13
• Mehmet.C., Abbas. F, Ann. S and Lionel M (2017) Activity –Based Costing: Helping Small and Medium –Sized Firms Achieve a Competitive Edge in the GlobalMarketplace; Journal of Accounting &Marketing July2017 .
• Mitchell,F.,Reid, G.C.(2000),Barriers and catalysts to sound financial management systems in small firm as a setting for Management Accounting research. Management Accounting Research, 11, 385 -390.
• Moore WC, Petty JW,Palich CH, Longernecker JG.,2008. Managing small business:An Entrepreneurial emphasis ,14th ed.
• M.W.Madurapperuma,P.M.C.Thilakerathne, I.N. Manawadu.Accounting Record Keeping Practices in Small and Medium sized Entreprise’s (SMEs) in Sri Lanka . Journal of Finance and Accounting .Vol 4, No.4, 2016, pp 188 -193.
• PanosKonstatin, Margarete konstatin 2018 “Investment Appraisal Methods. Power and Energy systems Engineering Economics.
• Tucker, D., &Seluck, S.S… (2000) .Which factors affect entrepreneurial intentions of university students? Journal of European Industrial Training.33 (2), 142 -159.
• Fonseka K B M., Manawaduge A S P G and Senaratne D S N P. “The gap between theory and practice of management accounting. Some explanatory evidence from Sri Lanka” Paper presented and 4th ICBM, 2006
• Kingsley Karunaratne (2013) Application of Management Accounting Practices and Operating Efficiency in SMEs in Sri Lanka.Proceedings of World Business and Social Science Research Conference October, 2013, Bangkok, Thailand
• Hopper, T.,Koga ,T.,Goto, J. (1999), Cost accounting in small and medium sized Japanese companies:An exploratory study. Accounting and Business Research , 30(1),73-86
• Lucas, M., Prowle, M., Lowth, G. (2013), Management accounting practices of UK Small-Medium-Sized Enterprises (SMEs). Improving SME performance through management accounting education. Chartered Institute of Management Accountants UK, 9(4), 1-13
• Nandan, R. (2010), Management accounting needs of SMEs and the role of professional accountants: Arenewed research Agenda. Journal of Management Accounting Research (JAMAR), 8(1), 65-78
• Zengin,Y. and Ada, E. (2010).Cost management through product design: target costing approach, International Journal of production research. 48, (19),5594-5605.