ABSTRACT
3The purpose of this research is to investigate how management accounting is applied in micro and small enterprises in Bandung and its surrounding areas in Indonesia. To this end, a descriptive study was conducted. The findings indicated that the application of management accounting in micro and small enterprises was rather limited to simple accounting techniques. Data were collected through questionnaires and interviews. Since the respondents of this research were mostly micro and small enterprises in the culinary industry, generalization to a wider context could not be made.
