... had strong development, particularly since 1957, many developed countries have been researching in dept, applying and using accounting information to support for managerial requirements Strong ... the World Trade Organization (WTO), a global trade organization The process of integration has a strong impact on the economy in general and businesses as well as SMEs in particular, which has set ... the investors must control labor as well as labor process Through some works of Hopper and Armstrong (1991), Collinson (1987), Oakes and Covaleski (1994), the authors argue that the management...