Small and medium-sized enterprises (SMEs) represent a large and important part of developed economies. However, little is known about the extent to which SMEs use contemporary management accounting (MA) techniques such as costing systems, budgets, responsibility center reporting, and analysis for decision making. To address this gap in the literature, we conducted in-depth field interviews at 22 SMEs to: (1) determine the extent to which common MA techniques and tools are being used by SMEs; and (2) explore the underlying reasons why specific MA techniques are not being used. We find that of the 19 common MA techniques covered in our interviews, a very small number are moderately or highly used by our respondent companies. Moreover, we find that manufacturing companies in our study are more likely to use a broader set of techniques such as costing systems, operating budgets, and variance analysis and that smaller, early-stage SMEs are the lightest users of MA tools overall. We identify three main factors affecting the adoption and use of MA techniques: (1) the perceived decision-usefulness of the technique; (2) the complexity of the SMEs' operating environment; and (3) the age of the SME. We discuss the contributions of our study and its potential implications for MA educators, developers of professional education programs, designers of SME control systems, and textbook authors.

This paper assesses core innovation activity among SMEs within different levels of cluster development. The aim of the paper, using empirical data from the Australian wine industry, is to demonstrate that innovation levels and activity intensify as an industry cluster develops. By dividing wine clusters into 'innovative' (highly developed) and 'organised' (less developed) models, the paper uses selected core indicators of innovation activity to explore levels of integration within each model. This integration is examined in the context of Porter's theory of 'competitive advantage' , with implications for SMEs in particular, and lessons for industry clusters in general. ABSTRACTThis paper assesses core innovation activity among SMEs within different levels of cluster development. The aim of the paper, using empirical data from the Australian wine industry, is to demonstrate that innovation levels and activity intensify as an industry cluster develops.By dividing wine clusters into 'innovative' (highly developed) and 'organised' (less developed) models, the paper uses selected core indicators of innovation activity to explore levels of integration within each model. This integration is examined in the context of Porter's theory of 'competitive advantage', with implications for SMEs in particular, and lessons for industry clusters in general.

This paper considers the application of value for money auditing in six countries. It is hoped thereby to instil a greater realization of what is done and what might be done. Approaches vary, they can be structured or highly unstructured. Some countries offer their auditors less restrictive mandates than others. To date, despite a wealth of international practical experience, no standard approach has been adopted which adequately covers all the varied aspects of value for money auditing.

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In order to gain mechanistic insights into multiple sclerosis (MS) pathogenesis, we utilized a multi-dimensional approach to test the hypothesis that mutations in myelin proteins lead to immune activation and central nervous system autoimmunity in MS. Mass spectrometry-based proteomic analysis of human MS brain lesions revealed seven unique mutations of PLP1; a key myelin protein that is known to be destroyed in MS. Surprisingly, in-depth genomic analysis of two MS patients at the genomic DNA and mRNA confirmed mutated PLP1 in RNA, but not in the genomic DNA. Quantification of wild type and mutant PLP RNA levels by qPCR further validated the presence of mutant PLP RNA in the MS patients. To seek evidence linking mutations in abundant myelin proteins and immune-mediated destruction of myelin, specific immune response against mutant PLP1 in MS patients was examined. Thus, we have designed paired, wild type and mutant peptide microarrays, and examined antibody response to multiple mutated PLP1 in sera from MS patients. Consistent with the idea of different patients exhibiting unique mutation profiles, we found that 13 out of 20 MS patients showed antibody responses against specific but not against all the mutant-PLP1 peptides. Interestingly, we found mutant PLP-directed antibody response against specific mutant peptides in the sera of pre-MS controls. The results from integrative proteomic, genomic, and immune analyses reveal a possible mechanism of mutation-driven pathogenesis in human MS. The study also highlights the need for integrative genomic and proteomic analyses for uncovering pathogenic mechanisms of human diseases.