The Compass of Survival: Management Accounting Practices as Maps of Resilience in Lebanese Service and Manufacturing SMEs during the 2019–2025 Crisis

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dc.contributor.authorAngie Vartan Kirejian
dc.date.accessioned2026-04-02T09:16:53Z
dc.date.available2026-04-02T09:16:53Z
dc.date.issued2025
dc.description.abstractSince 2019, Lebanese small and medium-sized enterprises (SMEs) have operated under continuous economic and institutional turbulence, creating persistent challenges for managerial decision-making and organizational survival. This study explores how service and manufacturing SMEs perceived and used Management Accounting Practices (MAPs) during the 2019–2025 crisis period, and how these practices supported organizational resilience across different industry contexts. A comparative multiple-case qualitative design was employed, drawing on twelve semi-structured interviews with SME decision-makers and key personnel. Data were analyzed through reflexive thematic analysis, followed by cross-case synthesis to identify shared and industry specific patterns. The findings showed that MAPs served three interrelated functions. First, they supported short-term operational continuity and financial stability through cash-flow monitoring and cost control. Second, MAPs enabled strategic and adaptive responses through informal scenario assessments and lightweight digitization. Third, they were used to signal credibility to external stakeholders in a context of institutional distrust. The industry context shaped the relative emphasis placed on each role. By providing empirical evidence from a prolonged crisis environment, the study offers practical insights for managers and policymakers seeking to strengthen organizational resilience in highly unstable settings
dc.identifier.citationKirejian, A. V. (2025). The Compass of Survival: Management Accounting Practices as Maps of Resilience in Lebanese Service and Manufacturing SMEs during the 2019–2025 Crisis (MBA thesis, Haigazian University)
dc.identifier.urihttps://haigrepository.haigazian.edu.lb/handle/123456789/1249
dc.titleThe Compass of Survival: Management Accounting Practices as Maps of Resilience in Lebanese Service and Manufacturing SMEs during the 2019–2025 Crisis
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