accounting dissertation topic is required for fulfilling the current research as the procedure benefits completing the research by developing a relationship between the theories and numerical data based on traditional cost accounting (TCA), activity based accounting (ABC)and the preferred accounting system for the SMEs. Clear and concise objectives have been created for the research and the research will use positivism approach. The research will be formulated around deductive approach for exploring the accounting theories. Data collected for the research will not be influencedin order to manipulate the research outcome.