|Value Based Management (VBM) has been broadly talked about in the financial writing. Although Small and Medium-Sized Enterprises (SMEs) are a crucial part of the German economy, there are just few deals with the sensibility and pertinence of VBM as an administration idea for such organizations. By difference, ecological changes, for example, new regulations for giving credits (Basel II), The Corporate Sector Supervision and Transparency Act (KonTraG), and efforts to implement IFRS for SMEs are fostering the usefulness of the basic principles of VBM as a management concept for SMEs. Besides these external impulses internal stimuli like successor problems and oftentimes unstructured and intuitive decision making additionally enhance this usefulness and necessity. Because of the discrepancy between the lack of studies on VBM in SMEs and the rising reasonability and necessity, our aim is to explicate the drivers of VBM for SMEs, to consider the specifics of SMEs when implementing basic principles of VBM, and to derive criteria to evaluate management accounting instruments if they are suitable to support a VBM and meet the specific requirements of SMEs.
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International Journal of Economics and Management Sciences (IJEMS) is one of the best Fully refered journal in Value-Based Management. The main objective of IJEMS is to provide an intellectual platform for the international scholars. IJEMSS aims to promote interdisciplinary studies in economy, business, management and social science and become the leading journal in these fields.
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