Small businesses often face challenges in managing their finances, which can affect their performance. A study of 502 small businesses found that 78% of them struggle with management accounting issues related to organization, systems, personnel, or resources. These challenges push small businesses to consider investing in management accounting adoption (MAA) to improve their situation. Companies with better management accounting knowledge tend to have higher solvency, showing that MAA can benefit small businesses. However, there is a point where increasing investments in MAA may not lead to better performance, suggesting that the fit between management accounting and the company's needs is crucial for success.