Managerial Accounting

ARTICLE SUMMARY FORM

AUTHOR(S) Michael Lee PH.D SF FIN AND Spencer R. Cobia _______________________________________________________________________________________________

TITLE OF ARTICLE _Management Accounting Systems Support Stat-up Business Growth _______________________________________________________________________________

NAME OF JOURNAL ___MANAGEMENT ACCOUNTING QUARTERLY ___________________________________________________________________________________

____VOL14_____________NO.3____________Spring 2014 IMA website ____________________________________________________________________________

(Vol.) (Number) (Date) (Pages)

OUTLINE OF ARTICLE [Include: (A) A one or two sentence statement of the PURPOSE of the article; (B) A brief discussion of the RESEARCH METHODOLOGY used by the author to obtain the information provided in the article (examples might include: (1) the prior work experiences of the author; (2) a case study of an organization, (3) a survey of professionals, usually by questionnaire, (4) an experimental design, or (5) library research); (C) A listing of the KEY POINTS or major conclusions presented in the article (this section should contain the bulk of your outline); and (D) YOUR EVALUATION of the article (i.e., In your opinion, was it well-written? Does it make a significant contribution to the relevant literature? etc.)]

A) The purpose of this article is to elaborate how Managerial Accounting tools can help a start-up company turn to a forward-looking company when it enters an entrepreneurial crisis or expands business.

B) The author use a case of entrepreneurial company whose name is Globe to study how managerial tools such as managerial accounting system can help entrepreneurs to manage a growing company as well as to meet the challenges of its changing marketplace...