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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Haavig, Maren Michelle. "Cash Management Strategies to Improve the Sustainability of Small Tavern Businesses." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7656.
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The results of small business operations play a significant economic role in developed economies, yet in the United States, approximately 50% of small businesses fail within the first 5 years of operation. Some small business owners embark on small business initiatives without the cash management strategies necessary to sustain their businesses. Grounded on financial literacy theory, this multiple-case study identified the strategies that owners of small businesses used to manage cash in their daily operations. The population included 3 owners of small tavern business in southeast Alaska who have implemented cash management strategies. Data were collected from semistructured interviews, supplementary documentation, and reflective journal notes. Data were analyzed using methodological triangulation, coding, and thematic analysis. Three themes emerged from data analysis: cash management capabilities, internal controls and employee accountability, and cash management opportunities. The findings of this study may contribute to positive social change by improving the ability of leaders of small businesses to increase job availability and contribute to economic stability in communities, thereby improving local and regional economies and enhancing the standard of living for individuals and households.
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Dupree, Lee. "Valuation Strategies for Small Businesses' Intangible Assets." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7135.
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Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, coding narrative segments, and reviewing secondary data. The themes that emerged from data analysis include collecting and using company data concerning intangible assets; hiring a reputable accounting firm to assist in valuation; understanding the values of brand, customer base, and goodwill; and choosing the appropriate asset valuation approach. To accurately value the intangible assets of their businesses, the most significant and recurring theme in the participants' responses was the need for assistance from a reputable accounting firm. The implications of this study for positive social change include the potential to enhance the economic investment in local areas where business owners appropriately value intangible assets.
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Weiss, Stephanie. "Internal Controls Possessed by Small Business Owners." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4691.
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On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study was the fraud triangle theory. Data were collected and triangulated through semistructured interviews, company internal control policy and procedure documents, the Committee of Sponsoring Organizations of the Treadway Commission internal control framework, and the Small Business Administration internal control good practices. Data were analyzed through coding. There were 3 themes which emerged in relation to addressing the central research question: cash collection, separation of duties, and attentiveness and awareness. The findings could contribute to positive social change by providing best practices for small business owners to mitigate the components of the fraud triangle and subsequently decrease, if not eliminate, fraud from occurring in small businesses.
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Zimmerman, Mary-Jo. "Exploring the Role of Bookkeeping in Business Success." Thesis, Walden University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10113720.
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Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through a semistructured interview and review of company documents. Transcript review and member checking were completed to strengthen credibility and trustworthiness. Based on methodological triangulation of the data sources collected, 3 themes emerged: the accountant as an advisor, the accounting system and processes, and the relationship between owner and accountant and between accountant and employees. The findings from this study may contribute to social change by providing insights and strategies for small business owners, accountants, and academics to rethink how to approach business. Accountants with advisory and management accounting skills could benefit small business owners. Future accounting students could prepare to help small business owners by gaining advisory and management accounting skills. The data from this study may contribute to the success of small business owners’ growth, sustainability, and prosperity and, subsequently, benefit their local economies.
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Simpson, Gabriël Pieter. "Relevant cost and financial ratio principles applied in a small business / G.P. Simpson." Thesis, North-West University, 2012. http://hdl.handle.net/10394/9837.
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Cost-Volume-Profit (CVP) analysis and financial ratios are all managerial accounting and financial accounting tools that can help managers to make informative business decisions within their organisations. In addition, certain strategic tools such as Porters five forces, SWOT analysis, identifying of core principles, the compilation of the vision and mission statement will empower the small to medium business to be successful as an entrepreneurial venture.
The problem arises in many small to medium business (SMEs), that once growth occurs and important decisions needs to be made, which may include relocation of the business and buying of capital equipment. The owners of these ventures struggle to make informative decisions.
The general objective of this research is to apply financial and managerial accounting principles as well as strategy principles to a small business called Envirocare Laboratories. The aim of this research is to empower the small business owner with these tools to ensure success in future ventures.
Literature on financial, managerial and strategic principles advises that the objectives, measurements and targets should be aligned with the SMEs long-term goals and performance.
An empirical study done with the owner of the SME called Envirocare, has indicated serious shortcomings in terms of understanding how long-term goals are defined and the objectives achieved. The most important conclusion includes that certain capital expenditure projects have been viable, that the SME has been adding value to the economy and that the current strategy needs to be revised to include long-term goal planning.Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.
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Foster, Tracy A. "Budget Planning, Budget Control, Business Age, and Financial Performance in Small Businesses." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3605.
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Over 390,000 businesses failed in the United States in 2014. The primary cause for most business failures is poor planning, and budgets are a primary means of planning. The purpose of this correlational study was to examine to what extent, if any, budget planning, budget control, and the age of the business significantly predict financial performance in small businesses. The target population consisted of small business leaders in the Midwest. Churchill and Lewis's theory on the relative importance of selected management factors of small businesses through 5 stages of development formed the theoretical framework for this study. Data were collected through a self-developed online survey using existing Likert-scale measures for each variable based on prior research about those variables. A convenience sample of 86 Midwest U.S. small business leaders identified through SurveyMonkey's crowdsourcing pool resulted in 77 participants with useable responses. Standard multiple linear regression determined the extent to which budget planning, budget control, and age of the business predicted the value of financial performance. The model as a whole was able to significantly predict financial performance. The linear combination of predictor variables (budget planning, budget control, and business age) accounted for approximately 12% of the variation in financial performance. Budget planning significantly predicted financial performance, even when budget control and business age were held constant. Better planning using budgets may help leaders improve the financial health of their small businesses, potentially reducing business failures and job losses. Financially strong and healthy small businesses can create jobs and improve the economic health of local communities.
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Feltham, Doris K. "The Adoption of International Accounting Standards for Small- and Medium-Sized Entities." ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/1043.
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U.S. private entities considering adoption of International Standards for Small- and Medium-sized Entities (IFRS for SMEs) need to understand how the new standards will modify financial reporting. However, there has been no determination of the significance of the financial statement impact of changing from United States Generally Accepted Accounting Principles (U.S. GAAP) to IFRS for SMEs. Without this knowledge, private entities in the United States will not be able to make an informed decision as to the benefits or consequences of adopting IFRS for SMEs. Based on stakeholder theory, this study sought to determine how adoption of IFRS for SMEs would affect the financial reporting of U.S. private entities. Using identified reporting differences between the 2 sets of standards, hypothetical 2010 IFRS for SMEs' financial statements were prepared for 3 participating entities. Analysis of variation between the hypothetical IFRS for SMEs' financial statements and the original U.S. GAAP financial statements provided a means to determine the financial reporting impact of IFRS for SMEs' adoption. In each of the 3 case studies, adoption of IFRS for SMEs did not significantly influence the financial reporting of U.S private entities, indicating that the communication of financial information would be fundamentally the same using the simplified IFRS for SMEs or the more complex U.S. GAAP. The results of this study suggest that IFRS for SMEs should be considered an acceptable set of standards for the preparation of quality financial statements by U.S. private entities. This study positively contributes to social change by providing new knowledge to assist private companies in the evaluation of the adoption of IFRS for SMEs; such knowledge could, in turn, reduce financial reporting costs and improve the SMEs' economic conditions.
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Akuh, Comfort G. "Small Retail Business Strategies to Detect and Prevent Employee Fraud." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4266.
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Small businesses have an important role to play in the U.S. economy. However, employee fraud can jeopardize the sustainability of small businesses. Grounded on Cressey's fraud triangle theory, the purpose of this multiple case study was to explore strategies used by selected managers and owners of small retail businesses to detect and prevent employee fraud. Ten participants from 5 small retail businesses participated in the study. Nine participated in a face-to-face semistructured interview, and 1 participated in a telephone interview. These participants included 5 owners and 5 managers of small retail businesses in the state of Michigan in the United States who have implemented strategies to detect and prevent employee fraud. Through a process of methodological triangulation, casual observations and documentary evidence supplemented data collected through semistructured interviews. Using thematic analysis by coding narrative segments, the research findings included themes of controls and communication, cash register accountability, segregation of duties, monitoring, and action against perpetrators. Managers and owners of small businesses may benefit from the findings of this study by gaining awareness of the need to detect and prevent employee fraud. The implications for positive social change may include the potential to increase appropriate controls over employee fraud, thus enabling owners of small retail business an opportunity to operate effectively and efficiently, which could increase employment opportunities. Increased employment opportunities could create a positive effect on other small retail businesses and allow local communities to prosper.
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Wu, Da. "Small world, not small competition: does spatial distance among audit partners matter?" Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1505193/.
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The purpose of my dissertation is to examine whether competition among audit partners affects audit quality. While prior research on audit market competition focuses on audit firm-level or office-level analyses, I argue that audit partners, as the primary decision makers in providing audit services, are likely to engage in competitive actions in the audit market. Further, I use spatial distance among audit partners to measure partner-level competition. I conjecture that spatial distance could better reflect the dynamics of audit market competition than the Herfindahl index, the traditional proxy for competition used in most extant studies. Drawing on the spatial economics theory and the social comparison theory, I hypothesize a negative association between competition measured by spatial distance and the quality level delivered by the incumbent audit partner. Using newly available data of U.S. audit partners, this study provides evidence that audit quality is higher (lower) when the spatial distance between the incumbent partner and the closest competing partner is larger (smaller). In addition, the results reveal that the effects of competition measured by spatial distance on audit quality is mainly a partner-level phenomenon rather than an office-level one. Overall, this study highlights the importance of studying competitive dynamics among audit partners.
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Suh, Jude Thaddeus. "Strategies for Used Car Dealership Owners to Sustain Business in a Competitive Environment." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5949.
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Small used car dealership ventures experience high business failures in the marketplace. Grounded in the resource-based view (RBV) theory, the purpose of this multiple case study was to explore strategies used car dealership owners and managers employ to remain profitable and sustain operations for longer than 5 years. In this study, 10 participants, including 5 owners and 5 managers from small used car dealerships in Colorado participated in face-to-face semistructured interviews. These participants have developed successful strategies to remain profitable for at least 5 years. Using methodological triangulation, field notes and documentary evidence supplemented the data collected through semistructured interviews. Through thematic analysis, 3 themes emerged from the research findings: customer care, aggressive marketing, and business knowledge. The findings showed the need for managers and owners of used car dealerships to employ strategies to compete in the marketplace and sustain growth. The positive social change resulting from this study includes the potential to increase small business successes, which could increase employment opportunities and the potential for job creation. The success of these small businesses could contribute positively to the economic empowerment of other related businesses and improve the economic wellbeing of communities through an increase in tax revenues and contributions to local nonprofit organizations.
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Osinowo, Olamide. "The impact of online accounting software as a credit management tool on small business cash flow." Thesis, Cardiff Metropolitan University, 2018. http://hdl.handle.net/10369/10060.
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Late payments occur frequently amongst businesses, and poor credit management processes are part of the fundamental causes of late payment. However, small businesses lack sufficient debt collection procedures as they operate without a credit control department. As such, they tend to experience eccentrically late payments and defaults by debtors. This is a major concern for small business growth. Online Accounting Software is the latest development in management accounting and information systems, however, the leading vendors of this software claim that it can manage credit sales for small businesses and can help to improve their cash flow position. In addition, the software is distributed in a standard format and can be modified to include a credit management add-on (provided from other vendors) to further help small firms with their trade credit management efforts. This study tests the claims of such standard software vendors in terms of the effectiveness of the standard software in helping to improve the cash flow of small firms. It also examines the extent to which small business respondents who have modified their standard software have experienced improvements to their cash flow using a unified framework; specifically the Credit Management Activity Model. A descriptive quantitative methodology using multivariate ordinal logistic (logit) regression was employed to analyse data which were collected using SPSS 24 with median-centered variables. The results showed that the standard software was very effective in terms of improving the cash flow of small firms, and this supports the claims of the vendors. Moreover, users of the standard software experienced delayed increases to their cash flows after the implementation of the software. Nonetheless, the modified software helped its users to cope with the increasing complexities of trade credit management. This study has made trade credit management in small business to business relationships more understandable, and has also enriched the existing body of knowledge in relation to financial management information systems by providing information as to the use of Online Accounting Software using small businesses in the UK as a point of reference. Future research can investigate the relationship between Online Accounting Software and the length of the operating cycle of small businesses. Future research should also explore the impact of such software on short and medium-term productivity increases, and the control issues that emerge from the safety and security of business data in relation to this software.
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Moore, Ronald K. (Ronald Kenneth). "Prediction of Bankruptcy Using Financial Ratios, Information Measures, National Economic Data and Texas Economic Data." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331133/.
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The main purpose of this study is to develop a bankruptcy prediction model for the small business firm. Data was collected from the Dallas Small Business Administration (SBA), making this study specific to its decision makers. Existing research has produced models which predominately use financial ratios and information measures either independently or combined, and a few research models have used economic trends. This study varies from past studies in that it includes regional economic variables from the states of Texas.
A sample of three-year data for 138 firms included fifteen bankrupt firms. This proportion of bankrupt/nonbankrupt firms approximates the proportion of repayed/defaulted loans in the SBA. Stepwise regression, set at the .15 level of significance, reduced a total of fifty-three variables to nine. These nine variables were then used to test twelve predictive models. All twelve models tested improved the SBA repayment rate and only two of the twelve would have caused the SBA to deny loans to applicants who eventually repaid.
The study determined the model that included financial ratios, information measures, and Texas economic variables as best. It was also demonstrated that some of the variables used in this model could be eliminated without decreasing the predictive power of the model. The best of twelve models improved the SBA default rate by 40 percent without denying a loan to any applicant that eventually repaid.
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Nguyen, Son Thanh. "Sustainment Strategies Small Business Owners Use for More Than 5 Years." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3909.
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U.S. Small Business Administration reports that small businesses are one of the pillars of the U.S. economy, providing employment, innovation, and productivity. However, these businesses are constantly faced with challenges resulting from limited resources and continuous technological advances. This qualitative multiple-case study was performed to explore the strategies that small business owners (SBOs) in Maryland use to acquire capital to sustain their businesses financially for more than 5 years. The study's framework, the strategic management theory, was applied to determine the most effective approaches for the small businesses. Face-to-face interviews with 6 recruited SBOs were performed. A qualitative thematic analysis was then used to analyze the interviews. The main strategies to sustain capital were to create a business plan focusing on long-term goals and invest in employee knowledge and skills. In the process of measuring success, participants mostly determined their success by their ability to acquire customers based on feedback and good service. The interviewees managed their cash by minimizing debt, maximizing the use of technology, and keeping track of cash flows. The SBOs also shared that the challenges in business were endured by staying debt-free, adjusting their strategies with the market changes, and conserving cash and expenses. Contributions to social change include helping small businesses sustain by leveraging strategic planning, management, and implementation in their businesses, thereby providing jobs and contributing to the overall economic vitality of the community.
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Aronowitz, Jordan G. "Optimize Your Fitness, Optimize Your Business: The Balanced Scorecard, Analysis and Application for the CrossFit Affiliate." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1973.
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The Balanced Scorecard for the CrossFit Affiliate will provide unprepared or inexperienced managers with the necessary information to make informed operational decisions. The Balanced Scorecard incorporates financial data, customer satisfaction, internal operations, and future growth to create a series of cause-and-effect relationships that illustrate how decisions in one aspect of a business affect others. The Balanced Scorecard particularly benefits inexperienced managers leading small businesses. As overall small business growth increased, the boutique fitness industry expanded. The CrossFit brand rose in conjunction, but because corporate leaders insist on a hands-off licensing model, affiliate owners do not receive assistance from CrossFit corporate headquarters. In addition, the high frequency of affiliate owners without business education or management experience contributes to the likelihood of failure. Until CrossFit corporate actively guides its licensees, owners need a tool to promote business success. The Balanced Scorecard for the CrossFit Affiliate, comprised of data from one successful and four unsuccessful affiliates, will assist affiliate managers. Profitability, market share, retention, and the introduction of new services are the main drivers of the Balanced Scorecard and augment the analysis of relationships between the financial, customer, internal, and growth perspectives.
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Jänkälä, S. (Sinikka). "Management control systems (MCS) in the small business context:linking effects of contextual factors with MCS and financial performance of small firms." Doctoral thesis, University of Oulu, 2007. http://urn.fi/urn:isbn:9789514285288.
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Abstract
Small businesses are numerous in any country. However, we have very limited knowledge regarding their management accounting (MA) and management control systems (MCS). Traditionally, it has been stated that small firms do not need and use MCS due to their simple structures and poor resources. On the other hand, a few studies on high technology firms have shown that these firms have developed their MCS and are also utilizing sophisticated management accounting practices and information.
The aim of this study is to analyse small firms' use of MCS practices as well as to examine the role of MCS practices and information of small firms in a contingency theoretical framework. Furthermore, the study is not only focusing on small, rapidly growing firms but also on traditional, more stable small firms, all employing from 10 to 49 persons. Based on the survey responses of 183 managing directors of small Finnish firms, the study describes the diffusion and penetration of MCS practices and information among small firms. Two theoretical models are constructed linking the use of MCS with strategy, perceived environmental uncertainty (PEU), use of diversified management team and financial performance of small firms. Tests are made by using structural equation modeling (SEM).
The results suggest that small firms do use a wide range of MCS practices and information. The main results also indicate that the use of a more diversified management team seems to increase the use of MCS practices and information. The use of more advanced practices is related to small firms which have been more profitable or which have had lower growth rates in sales. In addition, the use of MCS seems to be associated with small firms' strategies, both realized and intended. The pursued strategy seems to drive small firms' profitability and growth in net sales. However, such an association was not found between the intended strategy and financial performance after two years. The use of MCS seems to have only a few positive effects on small firm's financial performance. Nevertheless, more use of advanced dimensions of MCS seems to predict significant improvements for longer-term growth in net sales.
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Mwanza, Phales Mbewe. "Utilisation of budgets by small and medium enterprises in the manufacturing industry in the Cape Metropole." Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2684.
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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2017.Background: Research has shown that a high percentage of SMMEs in South Africa are not sustainable, most of them failing in their infancy stage. In order to make sound decisions and achieve desirable results, owners/managers need to make use of budgets in managing their businesses. Utilisation of budgets is the core of financial planning and decision-making in manufacturing enterprises. Lack of utilisation of budgets in managing businesses can lead to business failure. There is need to conduct a study on the utilisation of budgets by SMEs in the manufacturing industry. Objectives: The aim of this study was to determine the extent to which SMEs in the manufacturing industry in the Cape Metropolis use budgets for managing their businesses. This was achieved by determining whether the SMEs in the manufacturing industry used budgets or not, what types of budgets were used, the purposes for which the budgets were used and what challenges if any were faced by these SMEs when using budgets. Methodology: Data was collected from 108 respondents by means of a questionnaire comprising closed-ended questions. Descriptive statistics were employed to analyse the data in SPSS version 24. Frequency tables and pie charts were used to present the findings. Findings: The findings of the study reveal that most SMEs in the manufacturing industry in the Cape Metropolis use budgets for managing their businesses. The SMEs prepare budgets which are used for various purposes. The SMEs however face challenges when utilising budgets. Recommendations: Future interventions by Department of Small Business Development on financial planning should focus more on micro and very small enterprises. Other categories of enterprises may apply this information and emulate the utilisation of budgets from the SMEs in the manufacturing industry as they strive to survive and grow.
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Wani, Kayaso Cosmas. "Strategies to Sustain Small Businesses Beyond 5 Years." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/4895.
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According to the U.S. Small Business Association, the failure rates for small businesses in 2014 were as high as 50% to 80% within the first 5 years of establishment. The purpose for this multiple case study was to explore the strategies that small business owners have used to sustain their businesses beyond 5 years. Guided by entrepreneurship theory as the conceptual framework, and a purposive sampling method, this qualitative case study used semistructured interviews with 3 successful, small, ethnic grocery business owners in Anchorage, AK to better understand small business strategies for survival. Member checking and triangulation with field notes, interview data, business websites, customer comments, and government documents helped ensure theoretical saturation and trustworthiness of interpretations. Using pre-coded themes for the data analysis, the 8 themes from this study were entrepreneur characteristics, education and management skills, financial planning, marketing strategies and competitive advantages, social networks and human relationships, technology and innovation, government supports and social responsibility, and motivational influence. Two key results indicated the strategies needed for small business owners were entrepreneur management skills and government support for small businesses. These findings may influence positive social change by improving small business owner competence and sustainability, rising higher business incomes, providing a better quality of life to employees and their communities welfare benefiting the entire U.S. economy.
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Lignier, Philip Andre Cyberspace Law & Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.
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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.
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Davis, Marquita V. "Strategies to Prevent and Detect Occupational Fraud in Small Retail Businesses." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6887.
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Business owners' lack of strategies to prevent and detect occupational fraud in small retail businesses in the United States could result in substantial financial losses or insolvency. Grounded in Cressey's fraud triangle, the purpose of this multiple case study was to explore internal control strategies 6 owners of small retail businesses in southeastern Pennsylvania used to prevent and detect occupational fraud. Face-to-face interviews, observations, and documentation are the data collection techniques I used in this study. Data were transcribed, coded, analyzed, and member checked to identify emergent themes. Six themes emerged from the thematic analysis: financial impact, transaction responsibility and monitoring, networking and business models, communication, separation of duties, and training. The results of this study indicated areas for action that owners of small retail businesses could take to prevent and detect occupational fraud. Strategies business owners could implement to protect their businesses from occupational fraud include monitoring, employee identity documents to track employee activity, separation of duties, and communication with employees. The implications of this study for positive social change include the potential for social entrepreneurship because small business owners create employment opportunities for members of the community, including high school students with the desire to run small retail businesses. Small business owners serve their communities by focusing on wealth distribution, including donations to local charities that foster economic stability with positive effects on society.
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Nwagbo, Alfred. "Strategies to Minimize Profit Loss From Small Business Enterprise Credit Rejections." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5919.
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Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from 3 banks in the Southeastern Nigerian state. Based on the Schorr's modified data analysis approach, 5 themes emerged (a) credit rationing depends on sufficient information (b) business accounts statements are a fall back for credit availability (c) character may be more important than collateral (d) government policies are challenges to the formal banking system (e) profits may be a hedge for high-interest rates. Findings may be used to enhance the profitability of banks in the Southeastern Nigerian state. Implications for positive social change may include the support of community projects for individuals living at or below the poverty level in the region.
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Kaiser, Marcel. "The suitability of Environment Management Accounting (EMA) models applied by the German Mittelstand." Thesis, University of Gloucestershire, 2017. http://eprints.glos.ac.uk/5594/.
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The implementation of environmental management accounting (EMA) in Mittelstand companies is an uncharted area. Therefore, the aim of this study was to identify the ways, benefits, and disadvantages of implementing EMA in such companies. The choice of the approach and method depended on the following reasons: As the observed phenomena took place inside a company and depended on the attitudes of its members, an interpretivist and qualitative research approach was used that regarded a company as a socially constructed entity. The research was executed with a top-down deductive method starting with a literary review (on Mittelstand-like companies using EMA), and leading to hypotheses concerning the research aim. These assumptions were tested in a qualitative case study using a German Mittelstand company from the printing industry. To this end, the study used the company’s files, personal notes from management meetings, and interviews with experts from the focal company offering the deepest insight in the focal company. The analysis found two different results. Mittelstand companies will have trouble with implementing EMA. However, after having done this, they will only experience benefits and no disadvantages. During the EMA implementation there will probably be delays due to lacking expertise, conservative attitudes, and disturbed channels of information among the staff. However, these obstacles can be overcome with external experts guiding the EMA implementation, and with financial resources to pay them. EMA will then enable a Mittelstand company to track the flows of hazardous and harmless physical entities alike and its associated environmental and conventional costs. With this information the strategic management accounting (SMA) will be able to reduce these costs, to develop eco-friendly products, and to increase its resource efficiency, profits and competitiveness. In a Mittelstand company EMA should therefore be placed at the interface of proper accounting and SMA. FCA, ABC, flow cost accounting, input/output analysis, and EBSC seem to be the optimal methods to track and analyse a company’s physical flows and its related conventional and environmental costs. The former cost type depends on the quantities of the resources, with the latter one depending on the production of waste, the excessive use of water, wood, fuel, electric energy, hazardous chemicals and the process they are used in. To capture these costs it is best to use a set of primary metrics (reflecting the quantities of the resources) and secondary metrics (focussing on the flows and dangers of these resources). Measuring environmental costs of hazardous substances is difficult, since the production processes they are used in depend on chancy circumstances like accidents. Instead, it is also possible to use an EMA that only calculates the amounts of wood, water, waste, fuel, and electric energy needed for the use of hazardous substances. After multiplying these costs with a numerical and empirically obtained factor, the related environmental costs can now be measured both accurately and easily. Such a simplified EMA seems to be a promising method for Mittelstand companies with low technical skills.
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Nden, Nanzing Nangil. "Strategies for Ensuring the Timeliness of Small Business Financial Reporting in Nigeria." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7565.
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Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objectives and Hoshin Kanri were the conceptual framework for this study. Data were collected using semistructured interviews and a review of company documents. The thematic analysis led to the emergence of the following themes: (a) hiring the right employees, (b) regular training of accountants, (c) working with external accountants, (d) effective leadership and organizational structure, (e) attending accounting courses or workshops, and (f) using or abiding by formal financial reporting standards. Local small business owners may apply these results to hiring professional accountants to prepare timely financial reports to meet stakeholders' needs. Timely preparation of financial reports by owners of small businesses may contribute to positive social change by providing appropriate feedback to regulators, tax administrators, and small business owners, and encouraging and supporting local economic growth.
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Kibangou, Sandrine Reine. "The use of management accounting tools to improve the business performance of small and medium manufacturing enterprises in Cape Town." Thesis, Cape Peninsula University of Technology, 2019. http://hdl.handle.net/20.500.11838/3010.
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Thesis (Master of Management Accounting)--Cape Peninsula University of Technology, 2019This study investigates the extent to which manufacturing small and medium enterprises use management accounting tools (MATs) to improve their business performance. The study was based on two MATs, namely budgeting tools and the strategic management tool (SMT), such as the balanced scorecard (BSC), which are considered critical for the sustainability of SMEs. The study was positioned within a quantitative research approach and data was collected from 82 respondents by means of a questionnaire consisting of closed-ended questions. The collected data was analysed using SPSS (version 25.0) software and presented in the form of tables, frequencies and figures, such as bar and pie charts, in order to understand the trends. The findings revealed that of the two MATs, only a few respondents used the BSC while the majority of respondents used budgeting tools. The results also indicate that certain respondents mostly used MATs, such as the BSC and budgeting tools, for improving their business performance. The BSC was perceived to be the most effective MAT, while the budgeting tools were rated second. This study suggests that some training programmes could be developed for use within the various sector education and training authorities (SETAs) which will assist in educating the SMEs‟ decision-makers on the importance of implementing MATs
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EASTERDAY, KATHRYN E. "AN EXAMINATION OF THE LINK BETWEEN JANUARY RETURNS AND CONTEMPORANEOUS EARNINGS: IS THE SMALL FIRM/JANUARY EFFECT ON ECONOMICALLY RELEVANT PHENOMENON?" University of Cincinnati / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1194177500.
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Molungu, Thomas Ndive. "Internal Control Strategies to Mitigate Fraud in Small Manufacturing Businesses in Cameroon." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7943.
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Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, (b) vendor-related management approach, and (c) operational practices at the department level. Business leaders in small manufacturing firms could benefit from implementing the internal controls and procedures highlighted in this study to deter fraudulent billing from vendors, deceitful payment disbursement to vendors, and misrepresentation of financial statements by company executives. Fraud reduction might help business leaders to safeguard the company's assets and improve production goals by streamlining operational practices, leading to company profitability. In turn, business profitability would result in company leaders paying more taxes, which government officials may use for social amenities and change benefiting people in the community.
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Von, Hellens Liisa Annikki. "Conditions for success in the design and implementation of packaged software : a study of accounting software for small companies in the United Kingdom." Thesis, University of Oxford, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.316873.
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Huq, Asif. "How does accounting and auditing regulations affect firm growth and cost of capital?" Licentiate thesis, Högskolan Dalarna, Mikrodataanalys, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28408.
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This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statements add value for firms in the private debt market. We find that firms with audited financial statements, on average, save 1.26 percentage points on cost of debt compared to firms with unaudited financial statements. Thus, the reform creates a possibility for firms that have the ambition to grow in employment to do so by not auditing, and those who want to grow by investments in capital to do so by reducing the cost of such investments by auditing. However, the current ceiling of the reform is also likely to force some firms to operate at sub-optimal levels, those without having the option to opt out of audit even though they might not accrue any benefit from auditing, at least in the short-run. One can argue that is partly due to how institutions evolve, generally slower than other actors in the society do.
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Huq, Asif M. "How does accounting and auditing regulations affect firm growth and cost of capital?" Licentiate thesis, Högskolan Dalarna, Mikrodataanalys, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28408.
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This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statements add value for firms in the private debt market. We find that firms with audited financial statements, on average, save 1.26 percentage points on cost of debt compared to firms with unaudited financial statements. Thus, the reform creates a possibility for firms that have the ambition to grow in employment to do so by not auditing, and those who want to grow by investments in capital to do so by reducing the cost of such investments by auditing. However, the current ceiling of the reform is also likely to force some firms to operate at sub-optimal levels, those without having the option to opt out of audit even though they might not accrue any benefit from auditing, at least in the short-run. One can argue that is partly due to how institutions evolve, generally slower than other actors in the society do.
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Rubin, Scott Jeremy. "The Relationship Between a CFO's Financial Expertise and Firm Profitability." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4480.
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More than 50% of small businesses fail by the 5th year of operation because of lack of economic sustainability. Organizations without a chief financial officer (CFO) with financial expertise may have suboptimal fiscal performance. The purpose of this correlational study was to examine whether there was a relationship between CFO licensure status, CFO age, and firm earnings per share. A sample of 403 small businesses in the United States, taken from the Russell 2000 Index, was used in the study. The theoretical framework for the study was Penrose's resource-based view of the firm. CFO names and firm earnings per share were taken from the 2015 SEC 10-K filings. CPAverify was used to determine specific CFO licensure status. LexisNexis was used to identify CFO age. Multiple linear regression was used to examine the relationship between CFO licensure status, CFO age, and firm earnings per share. A multiple regression model with F(2, 400) = 3.69, p = .03, R2 = .018 demonstrated a relationship between CFO licensure status, CFO age, and firm earnings per share ratio. Having a CPA license F(1, 154) = 8.59, p = .01, R2 = .053 revealed a slightly better correlation between licensure status and firm earnings per share. CFO age F(1, 401) = 3.10, p = .08, R2 = .005 revealed no relationship to firm earnings per share. Small business leaders could use this study's findings as the basis for hiring CFOs with financial expertise. Doing so may help increase the firm's profitability and mitigate the risks of business failure. Positive social change may ensue provided small businesses use this study's findings to improve job retention and the economic viability of a community.
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Andronava, Dziyana. "Využití informací manažerského účetnictví v malých podnicích (na příkladu konkrétní firmy)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75924.
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In my thesis I am focusing on the possibility of using elements of management accounting in small and medium-sized businesses, on a particular production company. The target is to show, how using elements of management accounting help to develop quality information system in the company. Generally is considered that management accounting is a tool for managing complex and large enterprises. This leads, that this information is used in a few small businesses. Owners of small businesses are afraid that the information system for managing their business is expensive, and often do not have knowledge of economic management and information support. I feel that it applies to the company of my parent as well. My goal is to evaluate the current state of managing company of my parents, with an emphasis on tools and information of management accounting, which will provide better information support, and system of information that will ensure the necessary information to the development of the company.
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Quinn, Mary A. "Measuring Tutoring Effectiveness by Program Delivery Model: Small Group Tutoring Compared to Tutoring in Labs in Mathematics, Physics, and Accounting." Digital Commons @ East Tennessee State University, 1996. https://dc.etsu.edu/etd/2963.
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This study examines the effectiveness of two common tutoring program delivery models by analyzing tutored and nontutored students' grades and semester grade point averages in three subject areas. The effects of gender, age (if 25 years or older), course, duration of tutoring, tutoring contacts, and contacts per week are also measured. The approach to the ex post facto study is quantitative and utilizes data from the Student Information System at Appalachian State University and from tutoring contact sheets. Areas of data presentation include analysis of covariance results for experimental group, gender, age (if 25 years or older), and course; and correlational results for duration of tutoring, tutoring contacts, and contacts per week. Statistical results from this research rejected 10 of the 72 null hypotheses at the $p < .05$ level, and four of the rejected hypotheses were directly linked to the effect of experimental group. Findings showed that students who received tutoring in labs in mathematics and accounting had the highest semester grade point averages, and females earned higher course grades in mathematics and accounting, regardless of whether they were tutored or not. Results also showed that students 25 years or older who were enrolled in a physics course earned higher semester grade point averages as compared to younger students, regardless of whether they were tutored or not. Conclusions of this study emphasize the need for additional research with more students in the subject area of physics and for qualitative approaches to answer the questions of why specific variables were significant. Results and conclusions have applicability for tutoring program administrators in other settings.
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Mashapa, Job. "An investigation into user interface factors impacting on user experience: Pastel accounting case study." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1184.
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The purpose of this research is to propose metrics to evaluate the user interface factors that impact on the user experience of Software Accounting Applications (SAAs) used to support the accounting business activities in Small Medium and Micro Enterprises (SMMEs) operating in developing countries. The research commences by outlining the conceptual background that introduces the study. In the introductory chapter, the problems together with the objectives that motivate the significance of the study are presented. In the same chapter, the overall research focus and how each of the research questions are treated to accomplish the intended goals are defined. In Chapter 2, the typical accounting business activities for SMMEs operating in developing countries are investigated. Findings from the preliminary survey revealed that Pastel accounting is the commonly used SMME accounting application used in developing countries. Inventory management, cash book processing, preparation of financial statements, customer and supplier documents processing are revealed as the most prevalent SMME accounting activities. This chapter highlights the problems that inhibit the implementation and the delivery of full benefits of using these SAAs. After indentifying the SAA problems, user experience aspects of the SAA are addressed in Chapter 3. User experience (UX) is defined and existing UX evaluation criteria are discussed. The findings form the basis for choosing the applicable criteria for evaluating the User Interface (UI) factors impacting on the UX of Pastel accounting. The proposed user experience evaluation metrics are described in Chapter 4. A discussion on how the metrics are implemented and what UI aspect they measure is presented. The research design and methodology followed is discussed in Chapter 5. The chapter outlines the possible research philosophy, strategy, methods and data collecting methods. A choice is made about the appropriate approach to answer the stated research questions to satisfy the intended overall research objective. A phenomenologist, qualitative inductive approach is adopted in the study. A contextual inquiry case-study strategy is chosen as applicable to this research. Data is collected using expert reviews, user observation and subjective questionnaires. After the choice of the research techniques, the case study results are presented and analysed in Chapter 6. It is found that Pastel UI is attractive and the users are happy with the visual design of the application. The major factors that impact on Pastel accounting are its lack of 4 feedback and its complexity which makes it difficult for first time users to use the application and the paucity of the help function. After the observed findings, the conclusions and recommendations of the research are presented in Chapter 7. It has been concluded that Pastel accounting UI fails to captivate a positive user experience for first-time users; the users do not find the expected help from the Help function and are often left wondering about the status of the system and the outcome of their actions on a task. Recommendations on how designers would make Pastel user interface more helpful, easy to use, and provide adequate feedback are presented in Chapter 7.
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Nilsson, Ida. "En studie om mindre företags användande av ekonomistyrning i mindre klädbutiker i Dalarna och Gävleborg." Thesis, Högskolan Dalarna, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-27903.
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Titel: En studie om mindre företags användande av ekonomistyrning inom klädbranschen Författare: Ida Nilsson Handledare: Klas Sundberg Nivå: Ekonomi kandidatexamen, företagsekonomi Nyckelord: Nyckeltal, Styrmedel, Mindre företag, Ekonomistyrning Syfte: Syftet är att förklara varför ekonomistyrning används i mindre utsträckning i mindre företag än i större företag och ge konkreta exempel på förklaringar enligt frågeställningarna nedan. Bakgrunden till detta syftet är att de mindre företagen enligt tidigare forskningen inte använder sig av ekonomistyrning i lika stor utsträckning som större företag gör. Frågeställningar:- Vad vet företagare om ekonomistyrning?– Har forskningen inom ekonomistyrningen förändrats?– Vem sköter ekonomistyrningen?– Är det stor skillnad på hur företag som ingår i samma bransch använder sig av styrmedel och nyckeltal? Metod: Studien består av en kvalitativ metod som innehåller fyra stycken semistrukturerade intervjuer med respondenter från mindre företag inom klädbranschen. Bakomliggande teori har hämtats från vetenskapliga artiklar samt facklitteratur i form av böcker. Slutsats: Studiens insamlade empiri kan tillsammans med litteraturgenomgången bekräfta att det stämmer att mindre företag använder sig av ekonomistyrning i mindre utsträckning eller åtminstone på andra sätt.Title: A study of smaller companies use of management accounting in the clothing industry Authors: Ida Nilsson Tutor: Klas Sundberg Level: Bachelor of Science in Business and Economics Key Words: Key figures, Instruments, Small business, Management accounting Purpose: The purpose is to explain why management accounting is used in lesser extent in smaller companies than in larger companies and give concrete examples on explanations according to questions as follows. The background for this purpose is that the smaller companies, according to previous research, do not use management accounting as much as large companies do. Research questions:- What does business owners know about financial management?- Has research in financial management changed?- Who manages the financial management?- Is there a big difference in how companies in the same industry use instruments and key figures? Method: The study consists of a qualitative method containing four semi structured interviews with respondents from small companies in the clothing industry. Theory is based on scientific articles and literature. Conclusions: The study’s collected empirical evidence can together with the literature confirm that smaller companies use financial management to a lesser extent or at least in other ways.
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Petersson, Eva, Malin Söderberg, and Rebecca Kviberg. "Redovisningens användare och änvändning : Externredovisning ur ett småföretagsperspektiv." Thesis, Jönköping University, JIBS, Accounting and Finance, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-660.
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Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.
För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har. Det är därför viktigt med ytterligare forskning inom området då man fortfarande har relativt lite kunskap om vilka som använder sig av redovisningen och hur.
Vi vill med denna uppsats skapa förståelse för vilka småföretagen ser som huvudanvändare av externredovisningen samt hur denna används. Vi vill vidare undersöka om småföretagens syn på huvudanvändarna skiljer sig från de studier och den litteratur som finns på området.
För att samla in vårt empiriska material har vi använt oss av telefonintervjuer. Vi har intervjuat 36 småföretag i Jönköpings län, och av respondenterna är hälften byggföretag och den resterande hälften är tjänsteföretag.
I denna uppsats har vi kommit fram till att majoriteten av de allra minsta företagen ser upprättandet av externredovisningen som ett nödvändigt ont, och att betydelsen av den har en tendens att öka när antalet anställda och antalet ägare ökar. Detta kan tänkas bero på att kunskapen inte finns i de mindre företagen. Den användning småföretagen ser att de har av externredovisningen är för uppföljning, vid planering, för likviditetsmätning, som beslutsunderlag och för att informera personalen och företagsledningen.
Utifrån vår undersökning har det framkommit att småföretagen ser ägare/styrelsen/VD, banken och skattemyndigheten som de främsta huvudanvändarna. Vårt resultat stämmer till stor del in på tidigare studier, men vissa skillnader finns. Vi har även fått andra svar så som kunder, revisorn, leverantörer, konkurrenter och övriga. Revisorn är ett svar som kan diskuteras då ingen från den litteratur vi använt tagit upp detta, men även för att denne i praktiken inte använder sig av redovisningen så som till exempel banken. Slutligen kan det konstateras att storleken har betydelse, då vi kan se skillnader mellan de allra minsta småföretagen och de största.
In most cases within educational fields it is the bigger companies which get most attention, though infact in Sweden there are the small and medium size entities which are of larger number. There are several definitions what a small enterprise stands for and how to define it. Therefore it is hard to say that one definition is better than another, however in this thesis EU’s definition will be used.
All companies no matter size have some stakeholders who want to take part of the financial state-ments of the company. The smallest companies have most of the time not that many users/shareholders as the bigger companies and for that reason it is likely that they do not need an equally complicated and detailed accounting. These smaller companies have during some time had the same regulatory laws as the large companies, nevertheless BFN (Bokföringsnämnden, the Swedish government’s accounting experts), IASB and legislates have begun to work with facilitation of the accounting regulatory.
To assure that the new rules really fulfil their purpose it is essential that they accomplish the requirements which the companies and users of the accounting have. Thus it is necessary with further research within this area since there is still moderately little knowledge regarding who the users of the accounting are and how they use the information.
Our aim with this thesis is to create understanding of whom the small enterprises see as their main user of accounting and how it is used. Further we want to investigate if a small enterprise’s view of a user differs from already existing studies and literature concerning this topic.
To collect our empirical material we have chosen to conduct telephone interviews. We have interviewed 36 small enterprises within the Jönköping region in Sweden. Half of the selected companies consist of enterprises from the construction sector and the other half from the service sector.
With our research we are able to conclude that the majority of the smallest companies see the accounting as a complex performance that has to be done although the purpose of it has a tendency to enhance along with the number of employees and owners. This could be the consequence of lack of knowledge among the smaller companies. The small enterprises consider their main use of the accounting to be planning, to follow-up, to measure liquidity, basic data for decision making and to provide employees and management with information.
On the basis of our study it has emerged that the small enterprises see owner/management/CEO, the bank and the tax authority as the major users. Our result corresponds to some extent with ear-lier research, but there are differences as well. Among our responds we have obtained answers like customers, the accountant, suppliers, competitors and others. It can be discussed why the accountant was mentioned due to none in the literature we have been using brings this up, but also because of that the accountant does not use the accounting in the same way as for example the bank. To conclude we can state that the size does matter when we are able to see differences in the result between the smallest companies and slightly bigger ones.
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Häll, Tove-Li, and Emma Persson. "Formella styrmedels användande inom småföretag : -En undersökning av sex stycken företag." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14541.
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Bakgrund: Poängen med entreprenörskap är enligt många att skapa en lönsamhet. Det är lönsamheten som driver företagarna framåt. För att skapa en lönsamhet krävs kunskap inom ekonomistyrningsområdet och dess verktyg som kan användas för att skapa en lönsamhet. I november 2012 fanns det enligt Statistiska Centralbyrån, SCB (2012) cirka 7500 stycken medel – och stora företag, samtidigt som småföretagen uppgick till cirka 35 000 stycken. Delar av dagens litteratur riktar sig främst mot större företag, därför vill denna studie istället rikta sig mot småföretag. Studien syftar till att belysa om småföretag använder sig av ekonomistyrning, med inriktning på traditionell formella styrmedel, som kalkylering, budgetering, resultatplanering och internredovisning. Används dessa styrmedel inom småföretag eller väljer företagen bort dem och ersätter med andra? Syfte: Huvudsyftet med denna studie är att skapa en förståelse för hur småföretag använder sig av den traditionella ekonomistyrningen, med inriktning på de formella styrmedlen. Undersyftet med studien är att belysa vilka styrmedel som eventuellt väljs bort av småföretagen och om de eventuellt ersätts med andra. Bidraget till det företagsekonomiska ämnet är att belysa användandet av ekonomistyrningen med inriktning på de mer formella styrmedlen inom småföretag. Metod: Denna studie använder sig av en hermeneutisk tradition, en kvalitativ metod samt ett abduktivt synsätt. Genom användandet av en abduktivt synsätt innebär det att studien pendlar mellan teorin och empirin. Detta innebär att ny teori har tillkommit efter att empirin har samlats in. En kvalitativ metod har använts eftersom att studien tar fram empirin genom en fallstudie med intervjuer av respondenter. I metoden har alla steg i studien genomgåtts och förklarats för att skapa en förståelse för hur arbetet gått till rent praktiskt. Resultat: Resultaten från denna studie tyder på att småföretagen som medverkat i denna studie använder sig till stor del av de formella styrmedlen som den traditionella ekonomistyrningen förespråkar. Främst används kalkylering och budgetering, vilket går att koppla till denna art av tjänsteföretag.Background: The point of entrepreneurship is according to many people to create a profit. It is profitability that drives the business forward. To create viability it requires knowledge in the management accounting area and its tools that can be used to generate viability.In November 2012, there were according to Statistics Sweden, SCB (2012) about 7 500 of medium - and large enterprises, while small enterprises amounted to about 35 000. Parts of today’s literature are aimed primarily to larger companies, which is why this study instead target to small businesses. The study aims to shed light on small business, if they use financial management, with a focus on traditional management control systems, such as cost estimating, budgeting, profit planning and management accounting. Uses these instruments in small business or does the firms decide remove them and replace with others? Purpose: The main purpose of this study is to create an understanding of how small businesses use the traditional management control systems. The aim of this study is to elucidate what instruments might opts out of small businesses and their possible substitution. The contribution to the subject of Business Administration is to illustrate the use of financial management, focusing on the management control systems in small businesses. Method: This study uses a hermeneutic tradition, a qualitative method and an abductive approach. Through the use of an abductive approach involves the study oscillates between theory and empirical data. This means that the new theory has arisen subsequent to the empirical data has been collected. A qualitative approach was used because the study produces empirical data through a case study with interviews of respondents. The method has undergone all stages of the study explained to provide an understanding of how the work was put into practice. Result: The results from this study suggest the small businesses that participated use a large part of the management control systems such as the traditional financial control advocates. Mainly used is costing and budgeting, which can be linked to this kind of services.
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Prescott, Semisi Manisela. "Pacific business sustainability in New Zealand a study of Tongan experiences : a thesis submitted to Auckland University of Technology in fulfilment of the requirements for the degree of Doctor of Philosophy (PhD), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/745.
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Pacific business sustainability in New Zealand is important for the economic and social wellbeing of the Pacific Island people who have chosen New Zealand as their home. As with many ethnic minorities businesses overseas, Pacific businesses struggle to survive in a foreign commercial environment that is often not aligned to the value systems and customs of their country of origin. This study seeks to determine the key financial and entrepreneurial drivers of business sustainability for Tongan businesses as a specific group within the Pacific Island business sector. The study takes an ethnic specific view of business sustainability drawing on the experiences of twenty Tongan businesses, three Pacific business consultants and the wider Tongan community. The data was captured in a series of talanoa sessions (a traditional and preferred form of communication based on face to face discussion) carried out in 2006 and 2007. Throughout the study, attention was given to Tongan protocols, cultural nuances and sensitivities to ensure the context in which these Tongan businesses operate was captured. The study concludes by making several contributions to the literature. The first includes the contribution to methodology through to use of talanoa in a business context. The second is the contribution to embeddedness theory through the analysis of specific Tongan business experiences and lastly the empirical contribution to the Pacific Island business literature. The findings have been analysed from a number of perspectives including; financial accounting, business finance, management accounting and business related challenges. The empirical findings highlight that differences in culture and traditional Tongan protocols influence business practice. The impact of Tongan culture on business sustainability is both complementary and inimical. Tongan business sustainability in New Zealand is therefore a product of business practices that incorporate embedded Tongan culture and the western commercial paradigms within which they operate.
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Cereola, Sandra. "The Performance Effects of Latent Factors on Assimilation of Commercial Open-Source ERP Software on Small-Medium Enterprises." VCU Scholars Compass, 2008. http://scholarscompass.vcu.edu/etd/1607.
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This study tests a theoretical model developed to investigate the impact of assimilation of commercial open source enterprise resource planning software (COSES) in small and medium sized enterprises (SMEs). Specifically, the model explains how the top management team’s (TMT’s) information technology (IT) knowledge and experience impact both assimilation and firm performance. The hypotheses were tested using survey data from SMEs that have implemented COSES. Results from structural equation modeling suggest that SMEs benefit, through higher levels of assimilation and performance, from adopting innovative enterprise resource planning (ERP) systems such as COSES when they have a TMT that has experience with and is knowledgeable about technology. The study also highlights the importance of the TMT in facilitating IT assimilation.
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Santos, Daniel Rodrigo de Sousa. "Um estudo sobre a aplicação das normas internacionais de contabilidade na prestação dos serviços pelos escritórios contábeis no município de São Paulo." Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/20732.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
There are 8,687 accounting organizations in São Paulo city, which account for 14.27% of the Brazilian accounting offices. The accounting services offered by these companies are focused on meeting the accounting demands of micro and small enterprises, being that, as time goes by, they have also dedicated themselves to the provision of accounting services in the fulfillment of fiscal demands. However, since the creation of the Public Bookkeeping System (Sistema Público de Escrituração – Sped), the tax office has been modernizing itself and harmonizing the fiscal practices to the current accounting standards, therefore, accounting organizations must comply with accounting standards and, consequently, meet tax demands. Thus, this paper aims at highlighting the use of the new accounting standards in the provision of accounting service by the accounting offices which are located in São Paulo city, because, since the enactment of Law 11.638 / 07, that is, ten years ago, Brazil has initiated the process of harmonizing Brazilian accounting standards with international standards. To achieve such goal, a questionnaire containing open and closed questions regarding both the size of the companies served by the accounting offices and the standards to be applied to micro and small enterprises was prepared and sent to accounting professionals through stakehoulders, e-mails and social networks. Therefore, this study is based upon non-experimental data and on a descriptive transversal study, whose data collection was performed in a single moment. As conclusion, from the analysis of the answers in the questionnaires, it is possible to verify that accounting organizations currently do not comply with accounting standards and continue to link the provision of accounting services only to tax demands
O município de São Paulo possui 8.687 organizações contábeis, representando 14,27% dos escritórios de contabilidade brasileiros, cuja prestação do serviço contábil está focada em atender as demandas contábeis das microempresas e empresas de pequeno porte, sendo que, ao longo do tempo, veem também se dedicando à prestação de serviço contábil no atendimento às demandas fiscais. Entretanto, desde da criação do sistema público de escrituração (Sped), o fisco vem se modernizando e harmonizando as práticas fiscais às normas de contabilidade vigente, dessa forma, as organizações contábeis devem atender as normas contábeis e, por consequência, as demandas fiscais. Desse modo, o objetivo deste trabalho é evidenciar o uso das novas normas contábeis na prestação do serviço contábil pelos escritórios de contabilidade, localizados no munícipio de São Paulo, pois, desde a promulgação da lei 11.638/07, ou seja, há nove anos o Brasil iniciou o processo de harmonização das normas brasileiras de contabilidade aos padrões internacionais. Para atingir tal objetivo, elaborou-se um questionário com perguntas abertas e fechadas a respeito do porte das empresas atendidas pelos escritórios de contabilidade, das normas a serem aplicadas a microempresas e empresas de pequeno porte, encaminhando-o aos profissionais da área contábil através de stakehoulders, e-mails e redes sociais. Portanto, este estudo está baseado em dados não experimentais e pautado no estudo transversal descritivo, cuja coleta de dados foi realizada em um único momento. Como conclusão, a partir da análise das respostas dos questionários, é possível constatar que as organizações contábeis atualmente não atendem às normas contábeis e continuam atrelando a prestação do serviço contábil somente às demandas fiscais
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Liba, Amauri. "A contabilidade gerencial nas pequenas e m??dias empresas da constru????o civil em obras por empreitada : um estudo de caso." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2002. http://132.0.0.61:8080/tede/handle/tede/595.
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Previous issue date: 2002-10-21This work is supposed to estimulate the study and development of the accountancy in small and medium enterprises, especially the ones in the area of civil architecture. Chapter 1 shows the methodology of research what is extremely important to academic researches. The small and medium enterprises are studied in chapter 2, focusing several concepts and classifications about them and presenting a classification for them in the area of civil architecture. Chapter 2 also shows the obligatoriness and necessity of accountancy for these enterprises, presenting the lack of its accouting class in relation to them. Chapter 3 shows the concept of what is understood by civil architecture as well as its importance, characteristics, profile of most businessmen and perspective of small and medium enterprises in the sector. Chapter 4 shows the main contribution occured in the civil architecture,although it is not the object of this work, it shows its own characteristics that induce the accounting in each result. Chapter 5 shows an example of a case,with names and values changed due to professional sigil, where the accountings are presented as they were elaborated and the lack of information to the businessmen. Finally, chapter 6 shows an accountancy sample with individualization per work, its function in the activity and the low cost to establish it. In this same chapter it is made a comparision between the two methods checking then, the gain related to information quality, as well as the saving provided with taxes, especially the ones related to social welfares taxes for work quittance related to Iss ( taxes charged by the municipal district).
O trabalho em quest??o visa incentivar o estudo e o desenvolvimento da contabilidade em empresas de pequeno e m??dio porte, em especial, as pequenas e m??dias empresas do setor da constru????o civil. No cap??tulo 1, verifica-se a metodologia de pesquisa, o que ?? de suma import??ncia para pesquisas acad??micas. A pequena e a m??dia empresa s??o estudadas no cap??tulo 2, com ??nfase nos diversos conceitos e classifica????es existentes sobre elas, sendo apresentada uma classifica????o para as pequenas e m??dias da constru????o civil. No segundo cap??tulo ?? abordada a obrigatoriedade e a necessidade da contabilidade para essas empresas e apresentando-se as car??ncias da pr??pria classe cont??bil com rela????o a elas. O cap??tulo 3 apresenta o conceito, ou seja, o que se entende por constru????o civil, bem como sua import??ncia, caracter??sticas, perfil da maioria dos empres??rios e perspectivas das pequenas e m??dias empresas do setor. Apresentam-se no cap??tulo 4 os principais tributos incidentes na constru????o civil. Muito embora esses n??o sejam objeto deste trabalho, apresentam caracter??sticas pr??prias que induzem a contabiliza????o ?? individualiza????o dos resultados. No cap??tulo 5, ?? apresentado um estudo de caso, com nome e valores alterados, em fun????o do sigilo profissional. S??o apresentadas tamb??m as pe??as cont??beis, bem como o meio pelo qual s??o elaboradas, e as car??ncias em termos de informa????o para os empres??rios. Por fim ?? apresentado no cap??tulo 6, um modelo de contabilidade com individualiza????o por obras, sua funcionalidade em fun????o dos resultados e do baixo custo para implanta????o. No mesmo cap??tulo ?? realizada uma compara????o entre os dois m??todos, verifica-se ent??o o ganho em fun????o da qualidade da informa????o, bem como a economia proporcionada em termos tribut??rios, em especial com rela????o a encargos previdenci??rios para quita????o de obras e em rela????o ao Iss imposto sobre servi??os municipal.
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Silva, Cíntia do Nascimento. "Conte comigo! Características da consultoria contábil aos pequenos negócios." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18012016-161033/.
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As Micro e Pequenas Empresas (MPEs) têm papel relevante na economia brasileira. Contribuíram com a formação de 27% do Produto Interno Bruto em 2011 (SEBRAE, 2014) e geraram 52% dos empregos formais no país em 2012 (SEBRAE, 2013). Apesar disso, 24,4% desses empreendimentos desaparecem nos primeiros dois anos de vida (SEBRAE, 2013). Essas empresas são os principais clientes dos contadores e escritórios contábeis que prestam, geralmente, serviços de escrita contábil, escrita fiscal, departamento pessoal e de abertura, alterações e encerramento de empresas. A consultoria contábil, além de oferecer apoio aos Proprietários Administradores de Pequenos Negócios (PAPNs) para enfrentar os desafios comuns às MPEs, representa uma área a ser explorada pelos contadores. A partir desse contexto, este trabalho procurou caracterizar a consultoria contábil a ser oferecida pelos profissionais de contabilidade aos PAPNs. Para isso, 23 entrevistas semiestruturadas foram realizadas com 8 PAPNs e 15 Especialistas, além de um relato de memória, gerando mais de 15 horas de áudio e 146 páginas de transcrições. A estratégia de análise das entrevistas foi a Grounded Theory, utilizando-se a técnica de codificação proposta por Charmaz (2006) e com o auxílio do software QSR-Nvivo, versão 10. De acordo com os dados analisados na pesquisa e com a literatura consultada, a natureza do serviço da consultoria contábil pode ser divida em três categorias: ferramentas (relatórios e técnicas de controles), aconselhamento e treinamento. Os aconselhamentos têm como principal foco ajudar o PAPN a sair do operacional para pensar no negócio, sua estratégia e administração e a desenvolver sua visão empreendedora. Para isso, é imprescindível que o contador busque preparo em múltiplas áreas, especialmente em administração. A relação de confiança entre o contador e o PAPN é essencial na consultoria contábil, bem como a adoção, pelo contador, de linguagem simples e clara. A consultoria coletiva é sugerida como um possível mecanismo de viabilizar economicamente a prestação desse serviço. Não se propõe aqui a substituição dos serviços oferecidos hoje pelos escritórios contábeis às MPEs, os quais são vistos pelos PAPNs como a principal função do contador, mas sim o seu complemento com o intuito de ajudar esse empresariado a superar as dificuldades específicas das empresas de menor porte. Afinal, como afirmam Marriott e Marriott (2000), os serviços tradicionais podem representar uma janela de oportunidade para a consultoria contábil.The Micro and Small Enterprises (MSEs) have a relevant role in the Brazilian economy. They contributed to the formation of 27% of GDP in 2011 (SEBRAE, 2014) and generated 52% formal employment in the country in 2012 (SEBRAE, 2013). Nevertheless, 24.4% of these enterprises disappear in the first two years of life (SEBRAE, 2013). Those companies are the main clients of accountants and accounting firms that provide generally statutory accounting services, tax records, personnel department and opening, changes and closing of a business. The accountancy consulting offers support to Small Business Owners Administrators (SBOAs) to face common challenges to MSEs, and it represents an area to be explored by accountants. From this context, this study aimed to characterize the accounting consultancy to be offered by accounting professionals to SBOAs. For this, 23 semi-structured interviews were conducted with 8 SBOAs and 15 Specialists, plus a memory reporting, generating more than 15 hours of audio and 146 pages of transcripts. The interviews analysis strategy was the Grounded Theory, using the coding technique proposed by Charmaz (2006) and with the aid of QSR-Nvivo software, version 10. According to the data analyzed in the study and the literature, the nature of the accounting consultancy service can be divided into three categories: tools (reporting and control techniques), training and advice. The tools recommended by the consultant include reports, routines and essential control techniques to assist management and decision making of SBOA. Training is directed at understanding and \'how to do\' something, while advice is focused primarily on helping the SBOA exiting of enterprise operations to think about the business, its strategy and management and to develop their entrepreneurial vision. Therefore, it is essential to seek accountant preparation in multiple areas, especially in management. The trust relationship between accountant and the SBOA is essential in accounting consultancy, as well as the adoption by accountant of a simple and clear language. The collective consultancy is suggested as a possible mechanism of economically viable to provide that service. It is not proposed here to replace the services offered today by the accounting firms to MSEs, which are seen by SBOAs as the main function of accountant, but its complement in order to help these entrepreneurs to overcome the specific difficulties of small business. After all, as stated by Marriott and Marriott (2000), traditional services may represent a window of opportunity for the accounting consultancy.