This article aims to explore the impact of research in management accounting through a literature review on issues related to this subject and new avenues of research are also identified. In doing so, the article contributes to both theory and practice. In fact, by suggesting new areas of research, it promotes research in this area which, so far, presents a comprehensive review of previous research at the interface of. enterprise systems, i.e. enterprise resource planning (ERP), business intelligence systems BI and management. Management accounting practices and performance: Empirical evidence from an emerging economy. Pamela Alvarez Business Economics Laboratory, Buenos Aires, Argentina Pablo Contreras UC, This study aimed to examine the impact of management accounting practices on the performance of manufacturing companies in Ghana. The study uses a quantitative research approach and data was collected. The following presents some findings from the literature on EMA practices in various themes, viz. practices in manufacturing, agriculture, hospitality, EMA tools used in industry. The largest segment of wealth in the world is hidden. It is owned by governments, but the assets are poorly valued and poorly managed. Citizens, the ultimate owners of these assets, should demand better. If “public wealth” were properly measured, managed and better understood, society as a whole would benefit. But this requires small and medium-sized businesses. SMEs play an increasingly important role in global economic development and they face many unique issues such as resources and strategic choices. SMA strategic management accounting techniques can help SMEs rationally allocate limited resources and integrate internal processes,