Abstract

The main purpose of this is to explore the management accounting techniques used in Small and medium entities (SME) in tabouk, We used analytical descriptive method to achieve the study objectives, We designed a questionnaire and distributed on a sample of 110 entities from various economic sectors in the region. And we used set of statistical methods to analyze the data and extract the results. The study found a clear disparity in the use of small and medium economic entities in Tabuk region for administrative accounting managements techniques between traditional methods and modern techniques, While the study showed a wide use of traditional management accounting techniques and showed there are no significant statistical differences in this used can be returned to the size of companies or to the type of management accounting organize or sector type which it belongs, On the other hand, the study showed that there is a low use of modern managerial accounting techniques in each of the small and medium-sized companies. Although the study showed there are no significant statistical differences in usage return to size and entities sector factors.