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 and opportunities faced by many other rural and semi-urban areas in South Africa. Due to cost and time constraints, the study sample was limited to 40 SMEs. The study findings confirm that SMEs often fail to comply with fundamental accounting practices like maintaining complete accounting records, which limits business information vital for decision making, as they think there is no need to keep them and that it exposes their financial position. The relevance of the study is to show how non-adherence to adequate accounting practices can negatively affect SMEs financial performance which consequently contribute to their inevitable failure. The study recommends development of training policy guidelines to sensitize SMEs of the need to comply with relevant accounting practices including internal controls and the legal requirements. Keywords: accounting practices, SMEs, symptoms, record keeping, failures. JEL Classification: M41
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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-business accounting packages which dominate the literature. These results suggest that: (1) penetration of integrated accounting software is not as prevalent in small business as the literature might imply, (2) there is opportunity for research into why business owners do not utilize integrated software, (3) there may be opportunity to help entrepreneurs improve their efficiency and effectiveness, and (4) entrepreneurs using integrating software find benefits beyond simple accounting functions.
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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 national economy.
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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 features and differences of the studied processes and phenomena; analysis and synthesis – to detail the accounting system of small enterprises by dividing it into constituent parts; grouping – to identify the conceptual features of the accounting system of small businesses. Findings. It is determined that one of the most important organizational issues of small business accounting is the choice of form of accounting, because each form of accounting provides a combination of different types of accounting registers, which should ensure operational control, timeliness, completeness and reliability of generalization in the accounting of all business transactions that took place in the entity. It is concluded that the peculiarities of the organization of accounting for small businesses include the following: the choice of taxation system; approval of the chosen form of accounting in the Order on accounting policy; use of certain primary documents to confirm business transactions; display of information in the relevant accounting registers - depends on the chosen form of accounting; generalization of information in financial statements. Originality. The diversity of definitions of this concept has been clarified as a result of studying scientific approaches to the disclosure of the essence of the organization of accounting. The main factors influencing the organization of accounting of small enterprises are substantiated and revealed. It is believed that an important factor influencing the construction of accounting in small business is the taxation system. The advantages and disadvantages of simplified and general systems of taxation of small enterprises are presented in the article. Practical value. The obtained results of the research allow to deepen the theoretical principles and develop practical recommendations for improving the organization of accounting in small businesses, as well as to apply them for further research. Key words: organization of accounting, form of organization of accounting, small business enterprises, small business entities, taxation system.
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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 practices. The owner’s control can be relaxed, or even eliminated, as the result of proposals from some family employees. However, the degree of influence of family employees is not linked to the closeness of the family relationship, but rather to the owners’ perceived competence of the family employee, indicating an interaction between competence and experience on one side, and family ties on the other. Research limitations/implications First, the owners chose which documentary data to provide and who was accessible for interviews, potentially biasing findings. Second, the degree of influence family employees can exert might change over time. Third, the study included a limited number of interviews, which can increase the risk of bias. Finally, all firms studied were still managed by the founder. It is possible that small family businesses that have undergone a succession process might incorporate accounting practices differently. Practical implications Organizations promoting the implementation of managerial accounting practices should be aware that, in addition to the owner, some family employees and external experts could influence business practices. Accountants already providing accounting services to small family business are also a good source for proposing managerial accounting practices Originality/value This study contributes to theory in four ways. First, it expands socioemotional theory to include the perceived competence of the family employee as a potential moderator in the decision-making process. Second, it categorizes the actors who can influence managerial accounting practices in small family businesses. Third, it further refines the role of these actors, based on their degree of influence. Fourth, it proposes a model that describes the introduction of managerial accounting practices in small family business.
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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 on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.
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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 comprised the conceptual framework for this study. Data collection included semistructured face-to-face interviews with the small business family law firm owners, a review of company documents, and field notes. Thematic analysis included data from face-to-face interviews, document collection, field notes, and current literature. Themes that emerged were (a) having or obtaining some formal accounting education, (b) working with an accounting professional, (c) categorizing expenses and using formal financial reporting, (d) developing and maintaining ethical standards of billing and unearned income, and (e) utilizing accounting software. Recommendations for action included investing in accounting courses and seeking professional assistance. Small business family law firm owners may apply these results to spend more time working with clients to increase income. Increasing the success of small business family law firm owners may contribute to positive social change by providing increased employment and economic health within communities.
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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 businesses in Michigan. The conceptual framework for the study was human capital theory. Data were collected through face-to-face, semistructured interviews and review of documents. The analysis of collected data yielded themes that included market research and competitive analysis, excellent customer service, passion for accounting and arduous work, and retention of skilled and competent employees. The findings of this study may be applied to bringing about positive social change by enhancing small business owners' competence and promoting business growth. Additionally, the use of the results of this study may promote economic activities and sustainability by stimulating job creation and reducing unemployment.
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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.
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 decisions? The aim of this study is to investigate and to evaluate the ways decision-makers of the SMMTEs in the Western Cape of South Africa use management-accounting skills to make their decisions. Data was collected by means of a questionnaire that comprised closed-ended questions. The findings may assist SMMEs to improve the management of their businesses as they will be able to see how employees with different management-accounting skills and experience compare to each other when it comes to running the business, and or if management-accounting skills influence business decisions.
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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 showed a positive correlation between perceived ease of use, perceived usefulness, and the intent to adopt CAS; therefore, the null hypothesis was rejected. The model predicted about 71% of the variations in intent to adopt CAS. Using the portion of the sample where small business owners had not yet adopted CAS (n = 34), the model was able to predict about 63% of the variation, and in the portion where small business owners had already adopted CAS (n = 37), the model was able to predict about 70% of the variation. However, when splitting the sample between small businesses whose owners had already adopted CAS and those who had not yet adopted CAS, importance of ease of use and usefulness changed. Usefulness is more important to nonadopters and ease of use is more important for continued use. The implication for social change is the potential to reduce business failures. The study showed that 83% of small businesses over 5 years old currently use a CAS and only 56% under 5 years old use a CAS. Society could benefit from an increase in the number of successful small businesses, which would then contribute to economic expansion.
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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 to make the information about energy-efficiency programs more accessible and comprehendible for owners and managers of small manufacturing businesses.
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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 businesses. Previous empirical studies of owner/manager behavior have resulted in conflicting findings with respect to accounting and business processes and systems utilized in small businesses. The research question central to this study was whether or not the sophistication of accounting information systems improved the success of South Carolina small businesses. The researcher expected to find that businesses owned by individuals with business-related education and previous business experience would be using more sophisticated AISs, and therefore be more successful. The results of the study did show a positive relationship between the sophistication of the AIS and higher levels of sales in small businesses. Also, the study found a significant positive relationship between the importance the owner/manager placed on AISs and the sophistication of the AIS. The findings indicated no positive significantly related differences in the sophistication of accounting information systems and owner/manager education, experience, ethnicity, or gender.
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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 the effect of independent variables (financial problems, marketing problems, organizational and administrative problems, and legislative problems) on the success factors of SBs. The second phase includes the assessment of the effect of success factors on profits. The third phase includes the measurement of the effect of profits and SBs problems on the continuation of these SBs. The research sample comprises owners and managers running small projects, along with a group representing the supporting bodies of small projects in the state of Kuwait. The results show that only project management and the level of profit have a relationship with the problems facing small projects in Kuwait. Also it was found that there were significant differences between the views of relevant ategories of study about the success factors of small projects in Kuwait. In addition, it was found that there was a significant relationship between the problems facing small projects in Kuwait and the success factors of those projects. These problems explain 75.8% of variance in the success factors. However, there was a weak relationship between the problems facing small projects in Kuwait and the intention to continue the project. Those problems explain 2.6% of the variance in the dependent variable. Moreover, a significant relationship was found between the problems facing small projects in Kuwait and the level of profits earned, with the problems explaining 11.9% of the changes in the dependent variable. Also, it was found that there was a significant relationship between the level of profits earned and the intention to continue the project. Finally, specific recommendations have been introduced for policy makers and managers to benefit from this study. Furthermore, suggestions are made for future studies.
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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.
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 factors that could inhibit SMEs from using the tools. The study was motivated by a lack of research on the usage of MATs by SMEs. Data was collected by means of a questionnaire that comprised closed-ended questions.
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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 five years. The population consisted of 8small financial businesses in Southwest Florida; these businesses all have been in operation beyond 5years. Using methodological triangulation, data were collected from interviews with the leaders, company documents, physical artifacts such as the company websites and social media pages, to assess culture similarities and differences. Thematic analysis involved developing codes and themes from data collected and member checking. Four themes emerged transformational leadership, establishing trust, maintaining adequate capital, and proficient time management. These themes applied by business owners may help business owners experience greater success in remaining sustainable. The findings of this study could contribute to positive social change by providing insights for small financial business owners on the strategic implementations for business longevity that would possibly increase workplace stability for employees supporting their families as well as contributing positively to their communities in Southwest Florida
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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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