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Journal articles on the topic 'Small business – Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 19 February 2022

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1

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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5

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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Christauskas, Ceslovas, and Regina Miseviciene. "Cloud–Computing Based Accounting for Small to Medium Sized Business." Engineering Economics 23, no. 1 (February 15, 2012): 14–21. http://dx.doi.org/10.5755/j01.ee.23.1.1220.

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Small to medium sized business enterprises are young and constantly changing their sphere of activities depending on fluctuations of the market. The enterprises daily use accounting information, which is used in enterprise’s financial situation evaluation, correct decisions making, enterprise’s financial situation analysis according to the results received, making plans for future and controlling the whole enterprise. Accounting information systems play a significant role in providing the financial information for decision making within an organization. The systems are simultaneously providing

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12

Christie, Andrew J. "Disincorporation, Taxation and Small Business Behaviour." British Accounting Review 36, no. 1 (March 2004): 121–22. http://dx.doi.org/10.1016/j.bar.2003.10.001.

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13

Watson, Robert. "Small business: Planning, finance and control." British Accounting Review 21, no. 4 (December 1989): 391. http://dx.doi.org/10.1016/0890-8389(89)90037-1.

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14

Nickell, Gary S., and Paul C. Seado. "The Impact of Attitudes and Experience on Small Business Computer Use." American Journal of Small Business 10, no. 4 (April 1986): 37–48. http://dx.doi.org/10.1177/104225878601000404.

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This study investigates the attitudes of small business owners/managers toward computers and how computers are used in small businesses. A survey of 236 firms revealed that a majority of the respondents are currently using computers. In general, owners/managers have a positive attitude toward computers. Respondents who have taken a computer class, own a microcomputer, or whose businesses are using computers have a more positive attitude toward computers. The most frequent business computer applications were accounting, mailing lists, and storing information. The most frequently reported person

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Cant, Michael Colin, Johannes Arnoldus Wiid, and Yu-ting Hung. "Small business owners’ perceptions of business ethics and employee theft in the small business sector of South Africa." Corporate Ownership and Control 10, no. 4 (2013): 237–47. http://dx.doi.org/10.22495/cocv10i4c2art1.

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Cant and Ligthelm (2003:1) estimate that 70-80% of SMEs fail. One of the challenges that have been identified as contributing to the high failure rate of SMEs in South Africa is employee theft, which constitutes as a ‘crime’. The research study investigates small business owners’ perception of business ethics and employee theft in the small business sector of South Africa. The objective of this paper is to determine the ethical behaviour of business owners, explore the ethical dilemmas that small businesses are facing, establish the concern and impact of theft in the workplace, and the influen

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Pramuka, Bambang Agus, and Margani Pinasti. "Does Cloud-Based Accounting Information System Harmonize the Small Business Needs?" Journal of information and organizational sciences 44, no. 1 (June 25, 2020): 141–56. http://dx.doi.org/10.31341/jios.44.1.6.

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Cloud technology is now becoming a valuable resource, as it provides cost-saving business technology. Businesses exist to earn a profit by keeping their capital and expenses low. In an attempt to address the issue, this study employs structural equation model to complement literature on users' technology acceptance behavior. The framework of the study was based on the technology acceptance model (TAM) to better understand the adoption of cloud computing by small businesses owners. This study looks at the perception and attitudes of small businesses (SMEs) towards cloud technology based account

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Polenova, S. N. "Development of Organizational and Methodological Support of Accounting at Small Enterprises." Accounting. Analysis. Auditing 6, no. 5 (October 27, 2019): 16–23. http://dx.doi.org/10.26794/2408-9303-2019-6-5-16-23.

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The important role small enterprises play in economy acts as a motivator for the work on substantiating the directions of their development, organization and methodological support of national accounting. The purpose of the article is to provide recommendations on improvement of organization and methodology of accounting at small enterprises taking into consideration their importance and peculiarities of their activity. The methodological base for the research is the practice of accounting, regulations and legislative documents, results of scientific research made by the authors, general scien

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Brock, William A., and David S. Evans. "Small business economics." Small Business Economics 1, no. 1 (1989): 7–20. http://dx.doi.org/10.1007/bf00389913.

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19

Benkraiem, Ramzi. "The information content of small business earnings." Journal of Applied Accounting Research 17, no. 1 (February 8, 2016): 84–96. http://dx.doi.org/10.1108/jaar-09-2013-0063.

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Purpose – This paper starts from the observation that small businesses in France report a significant fraction of their net income in the form of non-core earnings. Consequently, the purpose of this paper is to examine the persistence and informativeness of both core and non-core earnings of small businesses listed on the Euronext Paris market. Design/methodology/approach – Panel regressions estimated with heteroskedasticity robust standard errors are used to investigate the relationships between earnings components, future performance and stock market valuation of small businesses. Findings –

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Fedorchenko, O. I., and T. A. Fedorchenko. "Accounting in small business entities: Russian and foreign practices." International Accounting 22, no. 11 (November 15, 2019): 1223–38. http://dx.doi.org/10.24891/ia.22.11.1223.

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Kopylova, E. K., and T. I. Kopylova. "Small business asset formation sources: Accounting and regulatory considerations." International Accounting 22, no. 12 (December 13, 2019): 1343–63. http://dx.doi.org/10.24891/ia.22.12.1343.

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Mishina, Z. A., S. N. Kozlov, N. P. Sidorova, V. A. Makarychev, A. E. Makushev, and E. A. Ivanov. "Accounting outsourcing in small business agribusiness: “terms of reference”." IOP Conference Series: Earth and Environmental Science 433 (February 13, 2020): 012021. http://dx.doi.org/10.1088/1755-1315/433/1/012021.

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Mandelbaum, Leonard. "Small Business Succession: The Educational Potential." Family Business Review 7, no. 4 (December 1994): 369–75. http://dx.doi.org/10.1111/j.1741-6248.1994.00369.x.

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Small and family-owned businesses play an important role in job creation. In this study, perceived barriers to succession planning are examined. Small business owners (most of whom were family businesses) were asked about these barriers to succession planning and the potential interest in educational programs for small businesses. Based on these data, potential tools and seminars were developed.

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Satyawati, Endang, and Mujiyono. "Development of accounting information system and accounting standards for small and medium enterprises (SME)." SHS Web of Conferences 49 (2018): 02006. http://dx.doi.org/10.1051/shsconf/20184902006.

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At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business

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Ibrahim, Fahmi, Diyana Najwa Haji Ali, and Nur Suaidah Awang Besar. "Accounting Information Systems (AIS) in SMEs." International Journal of Asian Business and Information Management 11, no. 2 (April 2020): 51–67. http://dx.doi.org/10.4018/ijabim.2020040104.

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Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. Th

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Prilahardo, Rahadian. "Tinjauan Sistem Informasi Akuntansi UMKM Berbasis Cloud." BIP's JURNAL BISNIS PERSPEKTIF 8, no. 2 (July 31, 2016): 131–42. http://dx.doi.org/10.37477/bip.v8i2.7.

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The purpose of this study is to identify considerations of acquiring Cloud based Accounting Information System as Software as a Service (SaaS) towards small to medium businesses which has evolve alongside information technology revolution by comprehensively review basic concept of cloud computing and flexibility and agility values added by cloud computing onto conventional Accounting Information System thus may change the decision making process for small to medium business owners and management. This study provides comprehensive review of Cloud-based Accounting Information System and Non-clou

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Coryanata, Isma. "Pendidikan, Pelatihan, Pengalaman, dan Penggunaan Informasi Akuntansi dalam Pembuatan Laporan Keuangan pada UKM di Kota Bengkulu." Jurnal Akuntansi 6, no. 2 (June 25, 2016): 173–84. http://dx.doi.org/10.33369/j.akuntansi.6.2.173-184.

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In conducting the entire business activity, small businesses can not be separated from the operating result(profit) enterprises in the previous period. To determine the end of each period's operating results can be seen from thefinancial statements prepared by the small businessman. By knowing the operating results (profits) is, theseentrepreneurs can perform management and better funding. But the reality on the ground is still a lot of small businessesthat do not make financial statements. The purpose of this study is to empirically examine the influence of individualcapacity and use of accou

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Rini, Ayu Dwidyah, and Kazia Laturette. "RELEVANSI SIKAP BERAKUNTANSI PELAKU UMKM MUDA DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA." Jurnal Riset Akuntansi dan Keuangan 12, no. 2 (December 1, 2016): 85. http://dx.doi.org/10.21460/jrak.2016.122.230.

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The effect of accounting attitude young SMEs and the use of accounting information to businesssuccess. This study aims to determine the relationship accounting attitude and use of accountinginformation businesses small and medium micro young to business success . Data was collectedthrough questionnaires with 100 young SMEs in Surabaya . The study uses a quantitative approachwith multiple linear regression analysis and snowball sampling to sampling . The results of the studyexplained that the accounting attitude young SMEs , accounting information has a significantrelationship in partial to bus

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Baker, William M., and Gary M. Cunningham. "EFFECTS OF SMALL BUSINESS ACCOUNTING BASES AND ACCOUNTANT SERVICE LEVELS ON LOAN OFFICER DECISIONS." Journal of Business Finance & Accounting 20, no. 4 (June 1993): 465–77. http://dx.doi.org/10.1111/j.1468-5957.1993.tb00269.x.

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Corazza, Laura. "Small business social responsibility: the CSR4UTOOL web application." Journal of Applied Accounting Research 19, no. 3 (September 10, 2018): 383–400. http://dx.doi.org/10.1108/jaar-11-2014-0122.

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Purpose Small and medium-sized enterprises (SMEs) positively represent the backbone of the European economic system and, negatively, they make a significant contribution to environmental pollution and social impacts. The purpose of this paper is to discuss how a new tool for supporting the adoption of small business social responsibility (SBSR) can be tailored in order to be more effective. Design/methodology/approach Theoretical framework – a literature analysis of how SMEs address sustainability issues will be discussed, especially the need for SME tools with the following features: quality,

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Berry, A. J., S. Faulkner, M. Hughes, and R. Jarvis. "Financial Information, The Banker And The Small Business." British Accounting Review 25, no. 2 (June 1993): 131–50. http://dx.doi.org/10.1006/bare.1993.1013.

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Triyana Hasibuan, Henny. "Pengaruh Penggunaan Informasi Akuntansi terhadap Keberhasilan Usaha Mikro Kecil." E-Jurnal Akuntansi 30, no. 7 (July 10, 2020): 1872. http://dx.doi.org/10.24843/eja.2020.v30.i07.p19.

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Accounting information is a financial record that can be used by MSEs (Micro Small Business) to find out how much revenue should be received, how much operating costs should be incurred and how much profit or loss is obtained. The purpose of this study is to look at the effect of accounting information on the success of MSE businesses. The population of the study was MSEs Tempe Chips Industry Center in Malang City. The sampling method used in the study used a formula so that the total sample was 60 MSEs actors. The results showed that the use of accounting information significantly influenced

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Protasov, M., A. Aynazarov, R. Ahmadeev, and T. Morozova. "Optimization of Taxation and Accounting As a Condition of Small Innovative Business Development." Scientific Research and Development. Economics of the Firm 9, no. 4 (January 11, 2021): 67–75. http://dx.doi.org/10.12737/2306-627x-2020-67-75.

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The article assesses the impact of the tax burden and optimization of the accounting system on the deterrent effect of choosing an innovative direction of activity by small businesses. Based on the results of the study, it was determined that the range of tax benefits and simplifications for accounting provided is quite a wide range and cannot be a deterrent to choosing an innovative type of activity. At the same time, a rather low innovative activity of small business was noted. Despite the fact that small innovative business has the ability to optimize taxation and accounting, many other fac

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Puspitaningtyas, Zarah. "PEMBUDAYAAN PENGELOLAAN KEUANGAN BERBASIS AKUNTANSI BAGI PELAKU USAHA KECIL MENENGAH." Jurnal Akuntansi 21, no. 3 (November 2, 2017): 361. http://dx.doi.org/10.24912/ja.v21i3.242.

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The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based f

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Wijayanti, Anita, Massila Kamalrudin, Safiah Sidek, and Kartika Hendra Titisari. "A business transformation model to enhance the sustainability of small-sized family businesses." Problems and Perspectives in Management 19, no. 1 (February 26, 2021): 185–97. http://dx.doi.org/10.21511/ppm.19(1).2021.16.

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Business transformation is essential to making the small-sized family business more sustainable. Technological and environmental changes have radically transformed the way of doing business. Business transformation into digital business is the key to success in these conditions. On the other hand, some of the previous studies of business transformation in several countries and industries show different empirical evidence. This study analyzes the transformation process in a small-sized family business. This is a case study of 15 small-sized family businesses with four different types of industr

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Nakonechnaya, T., D. Artemyeva, A. Elizarieva, and N. Stepanova. "Outsourcing for Small Businesses in Russia." Bulletin of Science and Practice 7, no. 5 (May 15, 2021): 327–34. http://dx.doi.org/10.33619/2414-2948/66/32.

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The criteria of small business entities and their indicators are considered. The outsourcing company significantly reduces the costs associated with the maintenance of the accounting department. The accounting company is liable to the entrepreneur within the framework of the concluded agreement. In Russia, the main target audience is microbusiness, which has relatively simple accounting.

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Spence, Laura J. "Small Business Social Responsibility." Business & Society 55, no. 1 (April 25, 2014): 23–55. http://dx.doi.org/10.1177/0007650314523256.

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Robinson, Loudell Ellis, and Leonard A. Robinson. "Increasing Small Business Profit by Use of Managment Accounting Techniques." Journal of Cost Analysis 3, no. 1 (March 1986): 63–71. http://dx.doi.org/10.1080/08823871.1986.10462350.

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Carey, Peter John. "External accountants’ business advice and SME performance." Pacific Accounting Review 27, no. 2 (April 7, 2015): 166–88. http://dx.doi.org/10.1108/par-04-2013-0020.

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Purpose – This study aims to investigate whether “small- and medium-sized enterprises” (SMEs) benefit from their external accountants’ business advice through enhanced firm performance. Most SMEs draw on external support, and their main advisors are external accountants (Bennett and Robson, 1999). The resource-based view of the firm suggests that firms will seek external support if they perceive a gap in their internal resources. Design/methodology/approach – Data were collected from a questionnaire mailed to a random sample of Australian SMEs, defined as businesses having between 5 and 200 fu

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Lee, Myung-Soo, and Edward G. Rogoff. "Research Note: Comparison of Small Businesses with Family Participation versus Small Businesses Without Family Participation: An Investigation of Differences in Goals, Attitudes, and Family/Business Conflict." Family Business Review 9, no. 4 (December 1996): 423–37. http://dx.doi.org/10.1111/j.1741-6248.1996.00423.x.

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This study investigates three important issues in a family business: (1) Whether there is a significant difference, relative to their goals and attitudes, between owners of businesses with family participation and owners of businesses without family participation; (2) whether owners of businesses with family participation perceive higher levels of business-family conflict than owners of businesses without family participation; and (3) whether owners of businesses with family participation view business-family conflict as a significant impediment to their business performance. We conducted a su

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Поленова, С., and S. Polenova. "Accounting and Management Considerations of Production Expenses on Small Business Enterprises." Auditor 5, no. 7 (August 7, 2019): 38–44. http://dx.doi.org/10.12737/article_5d39821b101b72.76626296.

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On the base of the analysis of specifics of small business enterprises the article presents the peculiarities of the construction of accounting expenses in the technological process, maintenance and production anagement in accordance with the current regulatory legal documents. Th e possibilities of management accounting in small business enterprises in terms of different types of a simplified form of accounting are shown.

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Schiff, Andrew D., and Margaret C. Smith. "Margarets Garden Shoppe: A Realistic Simulation Of Accounting For Small Entities." Journal of Business Case Studies (JBCS) 4, no. 3 (March 1, 2008): 15–24. http://dx.doi.org/10.19030/jbcs.v4i3.4763.

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According to the American Institute of CPAs, over 58% of new accounting graduates hired by CPA firms join those with fewer than 50 professional staff members, and over 38% join CPA firms with fewer than 10 professional staff members [AICPA, 2005]. Many of these regional and local firms provide accounting services to small business clients, whose accounting needs can differ significantly from those of larger organizations that are the primary focus of most textbooks. Exposure to the unique requirements of smaller businesses can improve the ability of new staff accountants to serve these entitie

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Sharafizad, Jalleh. "Informal learning of women small business owners." Education + Training 60, no. 1 (January 8, 2018): 82–103. http://dx.doi.org/10.1108/et-01-2017-0006.

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Purpose The purpose of this paper is to investigate women small business owners’ informal learning behaviour. There is limited qualitative research that examines women small business owners’ learning process and this study aims to address this gap. The study was driven by the following research questions: “Do women small business owners prefer informal learning to formal training?” and if so, “Why do women small business owners prefer informal learning to formal training?” and “If informal learning is preferred, what role do networking and mentoring play in this learning process?” Design/metho

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Nirmalasari, Seftianita. "Analisis Beberapa Faktor Yang Berpengaruh terhadap Penggunaan Informasi Akuntansi pada Usaha Kecil dan Menengah." JIATAX (Journal of Islamic Accounting and Tax) 3, no. 2 (October 2, 2020): 167. http://dx.doi.org/10.30587/jiatax.v3i2.2439.

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Small and medium enterprises are the largest economic community in Indonesia and are one of the factors of economic growth after the economic crisis. In addition, small and medium-sized businesses open up quite large job opportunities. Accounting information is one of the important things for the development of small and medium enterprises. Soo this research, the writer wants to analyze more clearly several factors that influence the use of accounting information in small and medium enterprises in the Pudak city Gresik. The population in this study was the owners/managers of small and medium e

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Hilendri, Bq Anggun, Sapto Hendri BS, L. Takdir Jumaidi, and D. Tialurra Della Nabila. "AKUNTANSI PERSPEKTIF USAHA MIKRO KECIL MENENGAH (SURVEI PADA UMKM DI KOTA MATARAM)." Jurnal Aplikasi Akuntansi 4, no. 2 (April 30, 2020): 147–54. http://dx.doi.org/10.29303/jaa.v4i2.78.

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Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simpl

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Šneidere, Ruta, and Inga Būmane. "SMALL BUSINESS SUPPORT POLICY IN LATVIA." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 4 (May 26, 2016): 448. http://dx.doi.org/10.17770/sie2016vol4.1565.

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Economic growth is the important factor for improving competitiveness and to ensure the availability of financial resources at all stages of business development. The authors explore European Union activities to promote the development of small and medium enterprises, the Latvian business environment, the regulatory framework, the accounting regulatory framework for small and medium enterprises. The research study included an assessment of the business environment in the international context for the years 2010 – 2016, national support programmes providing financial resources, their availabili

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Lam, Miranda, Hongtao Guo, and Paul McGee. "Accounting toward sweet success: Treadwell’s Ice Cream." CASE Journal 13, no. 1 (January 3, 2017): 102–19. http://dx.doi.org/10.1108/tcj-05-2015-0013.

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Synopsis Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easi

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Rachmatsyah, T. Herry, Paiman Rahardjo, Franky Franky, and Rahayu Rahayu. "ENHANCING MICRO AND SMALL BUSINESS OWNER MANAGERIAL SKILLS THROUGH BASIC ACCOUNTING PRINCIPLES TRAINING IN LARANGAN INDAH SUBDISTRICT, TANGERANG CITY." ICCD 2, no. 1 (November 28, 2019): 591–94. http://dx.doi.org/10.33068/iccd.vol2.iss1.276.

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Many micro and small business owners do not carry out accounting properly because they do not have a good understanding of basic accounting principles. Poor accounting causes the owners do not know the health of their businesses and cannot make the right decisions to improve the efficiency and effectiveness of their businesses. To help micro and small business owners improve their knowledge of accounting, Postgraduate Program, Universitas Prof. University Dr. Moestopo organized community engagement activities in the form of training in basic accounting principles. The training participants con

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Omri, Anis, Maha Ayadi Frikha, and Mohamed Amine Bouraoui. "An empirical investigation of factors affecting small business success." Journal of Management Development 34, no. 9 (September 14, 2015): 1073–93. http://dx.doi.org/10.1108/jmd-07-2013-0088.

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Purpose – The purpose of this paper is to develop a mediational model of small businesses success. In this paper, the authors investigate how the human, social, and financial capital of entrepreneurs influences the capacity of small business to succeed. The objective through this model is to demonstrate that it is through the process of innovation these capitals are converted into success. Design/methodology/approach – The paper suggests an original, conceptual framework for how small businesses can succeed. Findings – To validate this mediational model, the authors used the conditions/steps p

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Miller, Louise. "Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics And Marketing." American Journal of Business Education (AJBE) 7, no. 1 (December 30, 2013): 31–36. http://dx.doi.org/10.19030/ajbe.v7i1.8317.

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This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing operation. Students are asked to optimize profits for company operations given information concerning costs, quality, and marketing options.

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