Academic literature on the topic 'Small business – Accounting'

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Journal articles on the topic "Small business – Accounting"

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J. Sibanda, Jubilant, and David Charles Manda. "Symptoms of accounting practices that contribute to small business failures." Problems and Perspectives in Management 14, no. 4 (December 23, 2016): 194–202. http://dx.doi.org/10.21511/ppm.14(4-1).2016.08.

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The purpose of this study was to examine and evaluate SMEs’ implementation of minimum accounting practices which are some of the real underlying symptoms that lead to small and medium-size (SMEs) business failures, especially in rural and semi-urban areas. The study was conducted in Thohoyandou, the Central Business District (CBD) of Thulamela Municipality in the Vhembe district in Limpopo province, South Africa. The study used data based on responses to a structured questionnaire from randomly selected SMEs in Thohoyandou, an area whose SME business environment is similar to the challenges an
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Lenthen, Simon, and Patricia Stanton. "Small Business Satisfaction with Accounting Software." Small Enterprise Research 9, no. 1 (January 2001): 63–73. http://dx.doi.org/10.5172/ser.9.1.63.

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Fordham, David R., and Carol W. Hamilton. "Accounting Information Technology in Small Businesses: An Inquiry." Journal of Information Systems 33, no. 2 (December 1, 2017): 63–75. http://dx.doi.org/10.2308/isys-51982.

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ABSTRACT This inquiry addresses the prevalence of computerized accounting information technology in the U.S. small business environment. Academic and practitioner literature gives the impression that small business has widely adopted computerized accounting systems. Our study looked at a broad range of small businesses and found that a large majority are still using accounting practices that do not constitute true integrated computerized accounting systems. Further, of those which are using integrated software, over 90% are using industry-specific software rather than the general-purpose small
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Watson, Robert. "Small business and entrepreneurship." British Accounting Review 21, no. 4 (December 1989): 391. http://dx.doi.org/10.1016/0890-8389(89)90038-3.

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Филобокова and L. Filobokova. "Accounting small business: national and international standards." Auditor 1, no. 1 (February 25, 2015): 94–100. http://dx.doi.org/10.12737/12802.

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From 1 January of the current year, the legal regulation of accounting is a system of Federal and industry standards, with a given vector of development and reform
 of the national accounting system in the direction of the IFRS and the presence of an appropriate standard for small and medium businesses, strategically expand
 the circle of participants in the relationship and provides small businesses access to the global market, which is considered by the author as one of the most important
 conditions for increasing competitiveness and fostering a competitive environment in the
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Dovbush, Andrii, and Halyna Davydovska. "FEATURES OF THE ORGANIZATION OF THE ACCOUNT AT THE ENTERPRISES OF SMALL BUSINESS IN UKRAINE." INNOVATIVE ECONOMY, no. 5-6 (August 2020): 162–67. http://dx.doi.org/10.37332/2309-1533.2020.5-6.21.

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Purpose. The aim of the article is to research the economic content and features of accounting organization in small businesses. Methodology of research. A number of legal and general scientific methods are used in writing the work. The main method of writing the work is the method of research of legal sources, the Tax Code and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” in particular. The following research methods are also used: monographic – for a detailed study of the organization of the accounting system in small enterprises; comparison – to identify common featu
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Huerta, Esperanza, Yanira Petrides, and Denise O’Shaughnessy. "Introduction of accounting practices in small family businesses." Qualitative Research in Accounting & Management 14, no. 2 (June 19, 2017): 111–36. http://dx.doi.org/10.1108/qram-01-2015-0008.

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Purpose This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory. Design/methodology/approach A multiple-case study was conducted gathering data through interviews and documents (proprietary and public). The sample included six businesses (five Mexican and one American) from different manufacturing and service industries. Findings It was found that, although owners control the implementation of accounting practices, others (including family employees, non-family employees and external experts) at times propose pract
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Umeji, Anthonia Uju, and Chiaka Augusta Obi. "Cost Accounting Skills Needs of Small Business Operators." American Journal of Industrial and Business Management 04, no. 05 (2014): 246–57. http://dx.doi.org/10.4236/ajibm.2014.45032.

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Matveeva, Olga, and Tatyana Vasilieva. "ACCOUNTING METHODS FOR STIMULATING SMALL BUSINESS IN RUSSIA." Scientific Review: Theory and Practice 10, no. 1 (2020): 93–99. http://dx.doi.org/10.35679/2226-0226-2020-10-1-93-99.

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Huynh, Quang Linh. "Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises." Accounting 8, no. 1 (2022): 75–80. http://dx.doi.org/10.5267/j.ac.2021.6.004.

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Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts o
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Dissertations / Theses on the topic "Small business – Accounting"

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Adams, Karen Ann. "Accounting Strategies for Small Business Law Firms' Sustainability." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2629.

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Small business family law firms generate jobs within the local community, but often fail because of suboptimal accounting strategies. A multiple case study was used to research the accounting strategies small business family law firm owners use to succeed in business beyond 5 years. The population for this study was three small business owners of family law firms located in West Chester, Pennsylvania. The small business family law firm owners had achieved and maintained profitability of their businesses for a minimum of 5 years. Financial literacy theory and the leadership skill model comprise
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Fu, Winnie. "Small business modelling within the financial accounting conceptual framework." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape8/PQDD_0006/MQ41701.pdf.

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Nwabueze, John Chidi. "Strategies to Sustain Small Accounting Businesses for Longer Than 5 Years." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7172.

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Small businesses represent over 99% of all United States businesses and are engines of economic growth and job creation. In 2018, the Small Business Administration estimated that a total of 30.2 million small businesses employed over 58.9 million workers. Small businesses are known to face significant challenges, and most fail within 5 years of startup. The purpose of this multiple case study was to explore strategies that owners of small accounting businesses used to sustain their organizations for longer than 5 years. The population in this study consisted of 5 owners of small accounting bus
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Mbumbo, Ernest Pierre Tsague. "Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2065.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.<br>Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business deci
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Rogers, Alan D. "Examining Small Business Adoption of Computerized Accounting Systems Using the Technology Acceptance Model." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/1982.

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Small business owners who fail to adopt modern technology risk placing themselves at a competitive disadvantage. Drawing on Davis's technology acceptance model, the purpose of this study was to examine how small business owners in Central Ohio come to accept and use computerized accounting systems (CAS). The research question addressed the correlation between perceived ease of use, perceived usefulness, and the intent to adopt CAS using multiple linear regression. Data were collected using a survey mailed to 347 small business owners which yielded a sample size of 71 respondents. Results showe
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Coleman, Brittany E. "Energy-Efficiency Programs: A Supplemental Guide for Small Manufacturing Businesses." Digital Commons @ East Tennessee State University, 2012. https://dc.etsu.edu/honors/138.

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This research was focused on small manufacturing businesses and energy-efficiency programs on the federal, state, and local levels. Small manufacturing businesses have many types of energy-efficiency programs available to them from several different sources. Sources of information for these programs provide technical explanations that are difficult to understand. In addition, different qualifications are required for participation in different programs. The intention of this research was to form a manual for small manufacturing businesses that are energy-intensive. The purpose of the manual is
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Saracina, Tara Honea. "AN EXAMINATION OF THE USE OF ACCOUNTING INFORMATION SYSTEMS AND THE SUCCESS OF SMALL BUSINESSES IN SOUTH CAROLINA." NSUWorks, 2012. http://nsuworks.nova.edu/hsbe_etd/102.

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The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of AISs. This study applied the contingency theory of management accounting information systems as the theoretical foundation of the study. The study sought to fill the gap in the literature related to the use of accounting information systems in small busi
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Alhajeri, Abdullah S. B. J. "The financing and success factors of small business in Kuwait." Thesis, University of Portsmouth, 2012. https://researchportal.port.ac.uk/portal/en/theses/the-financing-and-success-factors-of-small-business-in-kuwait(efd4dd4f-7911-479a-8398-3989697eec63).html.

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Small businesses (SBs) are considered as one of the pillars of the economic structure, particularly in the developing countries. Kuwait, as one of these developing countries has high hopes for these small businesses to drive the economy as a major component of the economic reform strategy. The current research is complementary to previous efforts attempting to identify problems facing small businesses and the success factors of such projects in the state of Kuwait. This study can contribute to solving some aspects of economic and social problems in Kuwait. The first phase includes determining
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Maduekwe, Chidinma Caroline. "The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2066.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.<br>This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible fac
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Despin, Tina M. "Strategies Small Financial Business Owners Apply to Succeed Beyond Five Years." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4053.

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Small businesses in the United States employ 98% of workers, yet approximately 47% of small businesses shut down in less than five years. Business leaders who fail to implement adequate strategic strategies experience reduced profits and sustainability challenges. These business closures cause unemployment rates to rise and inflict damages to the economic growth of economies in the United States. This multiple case study was grounded in the theory of transformational leadership. The purpose was to explore strategies used by small financial business owners to sustain their businesses beyond fiv
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Books on the topic "Small business – Accounting"

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Epstein, Lita. Small business accounting. Hoboken, N.J: Wiley, 2008.

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Small business accounting. London: Hodder Education, 2010.

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Epstein, Lita. Small business accounting. Hoboken, N.J: Wiley, 2008.

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Epstein, Lita. Small business accounting. Hoboken, N.J: John Wiley & Sons, 2008.

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Montgomery, Melvin A. Small business accounting. Upper Saddle River, NJ: Prentice Hall, 1998.

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Sitarz, Dan. Small business accounting simplified. 5th ed. Carbondale, Ill: Nova Pub. Co., 2010.

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Small business accounting simplified. 4th ed. Carbondale, Ill: Nova Pub. Co., 2006.

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Sitarz, Dan. Small business accounting simplified. 3rd ed. Carbondale, Ill: Nova Pub. Co., 2002.

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Simplified small business accounting. 2nd ed. Carbondale, Ill: Nova Pub. Co., 1999.

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Small business accounting simplified. 5th ed. Carbondale, Ill: Nova Pub. Co., 2010.

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Book chapters on the topic "Small business – Accounting"

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Dewhurst, Jim, and Paul Burns. "Accounting Systems." In Small Business, 269–92. London: Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19657-9_15.

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Dewhurst, Jim, and Paul Burns. "Accounting Systems." In Small Business Management, 231–56. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-23109-6_13.

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Davies, Gary, and Kim Harris. "Accounting for the Smaller Retailer." In Small Business, 115–28. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20599-8_11.

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Dewhurst, Jim, and Paul Burns. "An Introduction to Accounting and the Companies Acts." In Small Business, 190–205. London: Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19657-9_10.

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Grinkevich, Anastasiia, Larisa Grinkevich, and Olga Belomyttseva. "Tax Incentives for Innovative Small Business: The Russian Model." In The Impact of Globalization on International Finance and Accounting, 35–42. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_4.

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Martins, Adelaide, Ana Paula Silva, and Alexandra Fontes. "A Paradigm Shift in Accounting and Auditing in the Era of Big Data." In Business Intelligence and Analytics in Small and Medium Enterprises, 37–52. Boca Raton, FL : CRC Press/Taylor & Francis Group, 2020. | Series: Manufacturing design and technology series: CRC Press, 2019. http://dx.doi.org/10.1201/9780429056482-4.

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Beckman, Joseph S. "Accounting & Finance Software." In The Small Business Computer Guide, 133–53. Elsevier, 1995. http://dx.doi.org/10.1016/b978-1-55558-136-7.50016-7.

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Migliaccio, Guido. "“Glocal” Small Business for Sustainability." In Maintaining Sustainable Accounting Systems in Small Business, 274–301. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-5267-3.ch014.

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In socioeconomic areas, the “glocal” model, which mediates the characteristics of globalization with those of the more entrenched localization, seems to flourish. Glocalization is a social and economic phenomenon, and has intuitive implications also on the environment. Therefore, it causes sustainability issues. As it is governed by its own principles, it modifies traditional business management systems. When can a business be defined glocal? What are the characteristics of its management? What are the features of his promotional communication? How does its social, environmental, and financial reporting change? Must the many stakeholders always be spectators of a communication imposed by property and regulations, or can they become “prosumers” in the financial statement? These initial reflections will require subsequent empirical verifications.
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"Operating the Business." In Accounting and Finance for Your Small Business, 101–2. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203179.part2.

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"Preparing to Operate the Business." In Accounting and Finance for Your Small Business, 1–2. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203179.part1.

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Conference papers on the topic "Small business – Accounting"

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Солдаткина, Ольга Александровна, and Полина Денисовна Крупянко. "PROBLEMS OF THE ACCOUNTING REPORTING BY SUBJECTS OF SMALL BUSINESS." In Безопасность: Информация, Техника, Управление: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Октябрь 2020). Crossref, 2020. http://dx.doi.org/10.37539/sitb293.2020.91.12.003.

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В данной статье рассматриваются существующие проблемы в бухгалтерском учете и отчетности субъектов малого бизнеса, а также возможные пути решения для оптимизации их работы. This article discusses the existing problems in accounting and reporting of small businesses, as well as possible solutions to optimize their work.
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Darma, Jufri, Taufik Hidayat, Haryani Pratiwi Sitompul, Dedy Husrizal Syah, and Gaffar Hafiz Sagala. "Small-Medium Enterprises Stickiness on the Traditional Accounting Systems." In International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210220.008.

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Zhou, Fuping. "Design and Implementation of Financial Accounting System for Small Business Company." In 2nd International Conference on Education Technology and Economic Management (ICETEM 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icetem-17.2017.47.

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Mukhlis, Nazeli Adnan, and Muhammad Farhan. "Assessing Small Industrial Agglomeration and Economic Growth in South Sumatra." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.074.

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"The Impact of Small and Medium-Sized Enterprises on Growth of Kurdistan Region Economy." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2019. http://dx.doi.org/10.23918/icabep2019p20.

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Remali, Azrinawati Mohd. "Strategic Management Accounting And Decision-Making In Small Medium Enterprises In Malaysia." In 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.17.

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Atiyatna, Dirta Pratama, Mukhlis, and Ichsan Hamidi. "Analysis of Employment in Small and Medium Industry (SMEs) in South Sumatra." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.037.

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Kusumastuti, Ratih, Derist Touriano, and Primadi Prasetio. "Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium Enterprises (MSME) Creative Economy in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008441504760483.

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Hamidi, Ichsan, Dirta Pratama Atiyatna, and Iwan Efriandy. "The Effect of Zakat Productivity Toward Small Medium Enterprise Incomes of Recipient of Zakat." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.038.

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"Research on Earnings and Accounting Management of Small and Medium Sized Enterprises." In 2018 International Conference on Economics, Politics and Business Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icepbm.2018.39.

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Reports on the topic "Small business – Accounting"

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Karpunin, A. Yu, T. A. Levina, and I. V. Sokratova. Distance learning course "Accounting and taxation of small business", training direction. OFERNIO, June 2018. http://dx.doi.org/10.12731/ofernio.2018.23682.

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