Journal articles on the topic 'Small business – Accounting'
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J. Sibanda, Jubilant, and David Charles Manda. "Symptoms of accounting practices that contribute to small business failures." Problems and Perspectives in Management 14, no. 4 (December 23, 2016): 194–202. http://dx.doi.org/10.21511/ppm.14(4-1).2016.08.
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The purpose of this study was to examine and evaluate SMEs’ implementation of minimum accounting practices which are some of the real underlying symptoms that lead to small and medium-size (SMEs) business failures, especially in rural and semi-urban areas. The study was conducted in Thohoyandou, the Central Business District (CBD) of Thulamela Municipality in the Vhembe district in Limpopo province, South Africa. The study used data based on responses to a structured questionnaire from randomly selected SMEs in Thohoyandou, an area whose SME business environment is similar to the challenges and opportunities faced by many other rural and semi-urban areas in South Africa. Due to cost and time constraints, the study sample was limited to 40 SMEs. The study findings confirm that SMEs often fail to comply with fundamental accounting practices like maintaining complete accounting records, which limits business information vital for decision making, as they think there is no need to keep them and that it exposes their financial position. The relevance of the study is to show how non-adherence to adequate accounting practices can negatively affect SMEs financial performance which consequently contribute to their inevitable failure. The study recommends development of training policy guidelines to sensitize SMEs of the need to comply with relevant accounting practices including internal controls and the legal requirements. Keywords: accounting practices, SMEs, symptoms, record keeping, failures. JEL Classification: M41
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Lenthen, Simon, and Patricia Stanton. "Small Business Satisfaction with Accounting Software." Small Enterprise Research 9, no. 1 (January 2001): 63–73. http://dx.doi.org/10.5172/ser.9.1.63.
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Fordham, David R., and Carol W. Hamilton. "Accounting Information Technology in Small Businesses: An Inquiry." Journal of Information Systems 33, no. 2 (December 1, 2017): 63–75. http://dx.doi.org/10.2308/isys-51982.
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ABSTRACT This inquiry addresses the prevalence of computerized accounting information technology in the U.S. small business environment. Academic and practitioner literature gives the impression that small business has widely adopted computerized accounting systems. Our study looked at a broad range of small businesses and found that a large majority are still using accounting practices that do not constitute true integrated computerized accounting systems. Further, of those which are using integrated software, over 90% are using industry-specific software rather than the general-purpose small-business accounting packages which dominate the literature. These results suggest that: (1) penetration of integrated accounting software is not as prevalent in small business as the literature might imply, (2) there is opportunity for research into why business owners do not utilize integrated software, (3) there may be opportunity to help entrepreneurs improve their efficiency and effectiveness, and (4) entrepreneurs using integrating software find benefits beyond simple accounting functions.
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Watson, Robert. "Small business and entrepreneurship." British Accounting Review 21, no. 4 (December 1989): 391. http://dx.doi.org/10.1016/0890-8389(89)90038-3.
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Филобокова and L. Filobokova. "Accounting small business: national and international standards." Auditor 1, no. 1 (February 25, 2015): 94–100. http://dx.doi.org/10.12737/12802.
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From 1 January of the current year, the legal regulation of accounting is a system of Federal and industry standards, with a given vector of development and reform
of the national accounting system in the direction of the IFRS and the presence of an appropriate standard for small and medium businesses, strategically expand
the circle of participants in the relationship and provides small businesses access to the global market, which is considered by the author as one of the most important
conditions for increasing competitiveness and fostering a competitive environment in the national economy.
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Dovbush, Andrii, and Halyna Davydovska. "FEATURES OF THE ORGANIZATION OF THE ACCOUNT AT THE ENTERPRISES OF SMALL BUSINESS IN UKRAINE." INNOVATIVE ECONOMY, no. 5-6 (August 2020): 162–67. http://dx.doi.org/10.37332/2309-1533.2020.5-6.21.
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Purpose. The aim of the article is to research the economic content and features of accounting organization in small businesses. Methodology of research. A number of legal and general scientific methods are used in writing the work. The main method of writing the work is the method of research of legal sources, the Tax Code and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” in particular. The following research methods are also used: monographic – for a detailed study of the organization of the accounting system in small enterprises; comparison – to identify common features and differences of the studied processes and phenomena; analysis and synthesis – to detail the accounting system of small enterprises by dividing it into constituent parts; grouping – to identify the conceptual features of the accounting system of small businesses. Findings. It is determined that one of the most important organizational issues of small business accounting is the choice of form of accounting, because each form of accounting provides a combination of different types of accounting registers, which should ensure operational control, timeliness, completeness and reliability of generalization in the accounting of all business transactions that took place in the entity. It is concluded that the peculiarities of the organization of accounting for small businesses include the following: the choice of taxation system; approval of the chosen form of accounting in the Order on accounting policy; use of certain primary documents to confirm business transactions; display of information in the relevant accounting registers - depends on the chosen form of accounting; generalization of information in financial statements. Originality. The diversity of definitions of this concept has been clarified as a result of studying scientific approaches to the disclosure of the essence of the organization of accounting. The main factors influencing the organization of accounting of small enterprises are substantiated and revealed. It is believed that an important factor influencing the construction of accounting in small business is the taxation system. The advantages and disadvantages of simplified and general systems of taxation of small enterprises are presented in the article. Practical value. The obtained results of the research allow to deepen the theoretical principles and develop practical recommendations for improving the organization of accounting in small businesses, as well as to apply them for further research. Key words: organization of accounting, form of organization of accounting, small business enterprises, small business entities, taxation system.
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Huerta, Esperanza, Yanira Petrides, and Denise O’Shaughnessy. "Introduction of accounting practices in small family businesses." Qualitative Research in Accounting & Management 14, no. 2 (June 19, 2017): 111–36. http://dx.doi.org/10.1108/qram-01-2015-0008.
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Purpose This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory. Design/methodology/approach A multiple-case study was conducted gathering data through interviews and documents (proprietary and public). The sample included six businesses (five Mexican and one American) from different manufacturing and service industries. Findings It was found that, although owners control the implementation of accounting practices, others (including family employees, non-family employees and external experts) at times propose practices. The owner’s control can be relaxed, or even eliminated, as the result of proposals from some family employees. However, the degree of influence of family employees is not linked to the closeness of the family relationship, but rather to the owners’ perceived competence of the family employee, indicating an interaction between competence and experience on one side, and family ties on the other. Research limitations/implications First, the owners chose which documentary data to provide and who was accessible for interviews, potentially biasing findings. Second, the degree of influence family employees can exert might change over time. Third, the study included a limited number of interviews, which can increase the risk of bias. Finally, all firms studied were still managed by the founder. It is possible that small family businesses that have undergone a succession process might incorporate accounting practices differently. Practical implications Organizations promoting the implementation of managerial accounting practices should be aware that, in addition to the owner, some family employees and external experts could influence business practices. Accountants already providing accounting services to small family business are also a good source for proposing managerial accounting practices Originality/value This study contributes to theory in four ways. First, it expands socioemotional theory to include the perceived competence of the family employee as a potential moderator in the decision-making process. Second, it categorizes the actors who can influence managerial accounting practices in small family businesses. Third, it further refines the role of these actors, based on their degree of influence. Fourth, it proposes a model that describes the introduction of managerial accounting practices in small family business.
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Umeji, Anthonia Uju, and Chiaka Augusta Obi. "Cost Accounting Skills Needs of Small Business Operators." American Journal of Industrial and Business Management 04, no. 05 (2014): 246–57. http://dx.doi.org/10.4236/ajibm.2014.45032.
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Matveeva, Olga, and Tatyana Vasilieva. "ACCOUNTING METHODS FOR STIMULATING SMALL BUSINESS IN RUSSIA." Scientific Review: Theory and Practice 10, no. 1 (2020): 93–99. http://dx.doi.org/10.35679/2226-0226-2020-10-1-93-99.
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Huynh, Quang Linh. "Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises." Accounting 8, no. 1 (2022): 75–80. http://dx.doi.org/10.5267/j.ac.2021.6.004.
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Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.
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Christauskas, Ceslovas, and Regina Miseviciene. "Cloud–Computing Based Accounting for Small to Medium Sized Business." Engineering Economics 23, no. 1 (February 15, 2012): 14–21. http://dx.doi.org/10.5755/j01.ee.23.1.1220.
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Small to medium sized business enterprises are young and constantly changing their sphere of activities depending on fluctuations of the market. The enterprises daily use accounting information, which is used in enterprise’s financial situation evaluation, correct decisions making, enterprise’s financial situation analysis according to the results received, making plans for future and controlling the whole enterprise. Accounting information systems play a significant role in providing the financial information for decision making within an organization. The systems are simultaneously providing information for a variety of other decision makers in production, human resources, finance, management, marketing, and supply chain logistics. Unfortunately, accounting systems often do not support business properly. The causes may be: systems mostly are too large and complex to comprehend them in entirety and traditional information technologies are not efficient. There is a need to adopt the newest technologies in small to medium sized business. In the paper investigated study showed the newest trends in accounting information systems for small to medium sized business. One of the newest trends in the information technologies world is cloud computing based technology. Accounting transfer to "cloud" is a new and innovative solution that can help save significant funds small and medium-sized enterprises. Small to medium businesses can get a lot of advantages with the newest technology. However, it has its own risks too. The paper indicates advantages and dangers of the newest technology within the business. Investigation of accounting systems for small and medium sized enterprises in Lithuania in the cloud-computing context is a part of the research. Lithuanian companies have a great opportunity to use cloud computing capabilities. But only one developer of accounting systems offered the cloud based accounting program. Results of the research summarized only by main accounting software. Investigation was carried out by using systematic and comparable literature review of accounting information systems faced to small to medium sized business. The investigation also shows that there are not so many scientific papers on the newest cloud computing trends in Lithuania. Accordingly, this research was mostly based on literature review sourced from the internet.DOI: http://dx.doi.org/10.5755/j01.ee.23.1.1220
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Christie, Andrew J. "Disincorporation, Taxation and Small Business Behaviour." British Accounting Review 36, no. 1 (March 2004): 121–22. http://dx.doi.org/10.1016/j.bar.2003.10.001.
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Watson, Robert. "Small business: Planning, finance and control." British Accounting Review 21, no. 4 (December 1989): 391. http://dx.doi.org/10.1016/0890-8389(89)90037-1.
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Nickell, Gary S., and Paul C. Seado. "The Impact of Attitudes and Experience on Small Business Computer Use." American Journal of Small Business 10, no. 4 (April 1986): 37–48. http://dx.doi.org/10.1177/104225878601000404.
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This study investigates the attitudes of small business owners/managers toward computers and how computers are used in small businesses. A survey of 236 firms revealed that a majority of the respondents are currently using computers. In general, owners/managers have a positive attitude toward computers. Respondents who have taken a computer class, own a microcomputer, or whose businesses are using computers have a more positive attitude toward computers. The most frequent business computer applications were accounting, mailing lists, and storing information. The most frequently reported personal applications were word processing, accounting, and budgeting. Implications for further computerization of small businesses are discussed.
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Cant, Michael Colin, Johannes Arnoldus Wiid, and Yu-ting Hung. "Small business owners’ perceptions of business ethics and employee theft in the small business sector of South Africa." Corporate Ownership and Control 10, no. 4 (2013): 237–47. http://dx.doi.org/10.22495/cocv10i4c2art1.
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Cant and Ligthelm (2003:1) estimate that 70-80% of SMEs fail. One of the challenges that have been identified as contributing to the high failure rate of SMEs in South Africa is employee theft, which constitutes as a ‘crime’. The research study investigates small business owners’ perception of business ethics and employee theft in the small business sector of South Africa. The objective of this paper is to determine the ethical behaviour of business owners, explore the ethical dilemmas that small businesses are facing, establish the concern and impact of theft in the workplace, and the influence of loyalty on the matter. A questionnaire was constructed and random sampling was used to gather the responses of 38 small business owners. The research identified a strong positive linear relationship between the concern for ethical dilemmas/misconduct and employee theft in the workplace. The challenge now is to further the decrease of employee theft in small businesses in South Africa to ensure their success, as they play a vital role in the South African economy
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Pramuka, Bambang Agus, and Margani Pinasti. "Does Cloud-Based Accounting Information System Harmonize the Small Business Needs?" Journal of information and organizational sciences 44, no. 1 (June 25, 2020): 141–56. http://dx.doi.org/10.31341/jios.44.1.6.
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Cloud technology is now becoming a valuable resource, as it provides cost-saving business technology. Businesses exist to earn a profit by keeping their capital and expenses low. In an attempt to address the issue, this study employs structural equation model to complement literature on users' technology acceptance behavior. The framework of the study was based on the technology acceptance model (TAM) to better understand the adoption of cloud computing by small businesses owners. This study looks at the perception and attitudes of small businesses (SMEs) towards cloud technology based accounting information systems, therefore, their intention to adopt the technology. Result support the view that perceived usefulness, ease of use and credibility positively influenced SMEs' attitudes towards cloud-based accounting information systems and therefore their intention to adopt the technology. The result enhances literature in the field of cloud-based accounting systems for small businesses.
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Polenova, S. N. "Development of Organizational and Methodological Support of Accounting at Small Enterprises." Accounting. Analysis. Auditing 6, no. 5 (October 27, 2019): 16–23. http://dx.doi.org/10.26794/2408-9303-2019-6-5-16-23.
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The important role small enterprises play in economy acts as a motivator for the work on substantiating the directions of their development, organization and methodological support of national accounting. The purpose of the article is to provide recommendations on improvement of organization and methodology of accounting at small enterprises taking into consideration their importance and peculiarities of their activity. The methodological base for the research is the practice of accounting, regulations and legislative documents, results of scientific research made by the authors, general scientific methods: comparison, comparison, deduction, induction, analysis, syntheses, generalization and grouping. As a result there were identified the following problems: insufficient qualification of accountants employed by small businesses and lack of opportunities for their professional growth. The article justifies the need to develop the chart of accounts for small enterprises which apply the simplified accounting and an instruction on how to use this chart and federal standards of accounting “Accounting at small business enterprises” and “Accounting (financial) reports at small business enterprises”. The results of the research can be used in the theory and practice of accounting at small businesses to substantiate the directions of its development.
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Brock, William A., and David S. Evans. "Small business economics." Small Business Economics 1, no. 1 (1989): 7–20. http://dx.doi.org/10.1007/bf00389913.
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Benkraiem, Ramzi. "The information content of small business earnings." Journal of Applied Accounting Research 17, no. 1 (February 8, 2016): 84–96. http://dx.doi.org/10.1108/jaar-09-2013-0063.
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Purpose – This paper starts from the observation that small businesses in France report a significant fraction of their net income in the form of non-core earnings. Consequently, the purpose of this paper is to examine the persistence and informativeness of both core and non-core earnings of small businesses listed on the Euronext Paris market. Design/methodology/approach – Panel regressions estimated with heteroskedasticity robust standard errors are used to investigate the relationships between earnings components, future performance and stock market valuation of small businesses. Findings – The findings show that core and non-core earnings of the current year (t), contrary to those of the previous year (t−1), make it possible to predict the performance of the next year (t+1). However, only the persistence of current core earnings is valued by the stock market. Research limitations/implications – The study puts forward an anomaly of market efficiency. Thus, it shows that investors in the French stock market do not appropriately price a part of the available financial information (i.e. non-core earnings) that may contribute to a better assessment of the future performance of listed small businesses. Practical implications – The persistence of non-core earnings is certainly less important than that of core elements but able to help investors appraise the future performance of listed small businesses. Hence, it represents useful financial information for investors. Originality/value – This paper contributes to the existing literature by investigating the relationships between earnings, future performance and stock market valuation of listed SMEs, especially. Thus, the findings of this research allow a better understanding of earnings components properties (i.e. persistence) and their implication on the stock market valuation (i.e. informativeness) of listed SMEs. Given the observed specificities of earnings for this category of firms, these findings may be of particular interest to both researchers and investors.
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Fedorchenko, O. I., and T. A. Fedorchenko. "Accounting in small business entities: Russian and foreign practices." International Accounting 22, no. 11 (November 15, 2019): 1223–38. http://dx.doi.org/10.24891/ia.22.11.1223.
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Kopylova, E. K., and T. I. Kopylova. "Small business asset formation sources: Accounting and regulatory considerations." International Accounting 22, no. 12 (December 13, 2019): 1343–63. http://dx.doi.org/10.24891/ia.22.12.1343.
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Mishina, Z. A., S. N. Kozlov, N. P. Sidorova, V. A. Makarychev, A. E. Makushev, and E. A. Ivanov. "Accounting outsourcing in small business agribusiness: “terms of reference”." IOP Conference Series: Earth and Environmental Science 433 (February 13, 2020): 012021. http://dx.doi.org/10.1088/1755-1315/433/1/012021.
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Mandelbaum, Leonard. "Small Business Succession: The Educational Potential." Family Business Review 7, no. 4 (December 1994): 369–75. http://dx.doi.org/10.1111/j.1741-6248.1994.00369.x.
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Small and family-owned businesses play an important role in job creation. In this study, perceived barriers to succession planning are examined. Small business owners (most of whom were family businesses) were asked about these barriers to succession planning and the potential interest in educational programs for small businesses. Based on these data, potential tools and seminars were developed.
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Satyawati, Endang, and Mujiyono. "Development of accounting information system and accounting standards for small and medium enterprises (SME)." SHS Web of Conferences 49 (2018): 02006. http://dx.doi.org/10.1051/shsconf/20184902006.
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At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business enterprises are dominated by human resources. 2). Many of the owners of the small business enterprises do not understand the accounting and financial report system well. They operate with manual and conservative descriptions with a simple book noted. They have not known or have not been accustomed to computerized accounting system as well as have not known whether or not it is useful to support their business continuity. 3) Personal expenses and operational expenses paid by using the same sources.
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Ibrahim, Fahmi, Diyana Najwa Haji Ali, and Nur Suaidah Awang Besar. "Accounting Information Systems (AIS) in SMEs." International Journal of Asian Business and Information Management 11, no. 2 (April 2020): 51–67. http://dx.doi.org/10.4018/ijabim.2020040104.
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Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. This article will focus on the current accounting practices in which Brunei SMEs have been implemented by MMA Cube Stores as a case study. As cube shop businesses have been growing all over the country, it is significant to carry out this research as it may apply to the other similar business in Brunei. Reasonable recommendations are included in this article for the augmentation of the accounting system among Brunei SMEs.
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Prilahardo, Rahadian. "Tinjauan Sistem Informasi Akuntansi UMKM Berbasis Cloud." BIP's JURNAL BISNIS PERSPEKTIF 8, no. 2 (July 31, 2016): 131–42. http://dx.doi.org/10.37477/bip.v8i2.7.
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The purpose of this study is to identify considerations of acquiring Cloud based Accounting Information System as Software as a Service (SaaS) towards small to medium businesses which has evolve alongside information technology revolution by comprehensively review basic concept of cloud computing and flexibility and agility values added by cloud computing onto conventional Accounting Information System thus may change the decision making process for small to medium business owners and management. This study provides comprehensive review of Cloud-based Accounting Information System and Non-cloud for small and medium business.
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Coryanata, Isma. "Pendidikan, Pelatihan, Pengalaman, dan Penggunaan Informasi Akuntansi dalam Pembuatan Laporan Keuangan pada UKM di Kota Bengkulu." Jurnal Akuntansi 6, no. 2 (June 25, 2016): 173–84. http://dx.doi.org/10.33369/j.akuntansi.6.2.173-184.
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In conducting the entire business activity, small businesses can not be separated from the operating result(profit) enterprises in the previous period. To determine the end of each period's operating results can be seen from thefinancial statements prepared by the small businessman. By knowing the operating results (profits) is, theseentrepreneurs can perform management and better funding. But the reality on the ground is still a lot of small businessesthat do not make financial statements. The purpose of this study is to empirically examine the influence of individualcapacity and use of accounting information to the preparation of financial statements of small business in the city ofBengkulu. The sampling method in this research using random sampling of 100 small business in the city of Bengkulu.Hypothesis testing using multiple regression analysis. The test results indicate that there are influence the capacity ofindividuals and the use of accounting information to financial statements for small business in the city of Bengkulu.Keywords: education, training, experience, the use of accounting information, financial statements, small business
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Rini, Ayu Dwidyah, and Kazia Laturette. "RELEVANSI SIKAP BERAKUNTANSI PELAKU UMKM MUDA DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA." Jurnal Riset Akuntansi dan Keuangan 12, no. 2 (December 1, 2016): 85. http://dx.doi.org/10.21460/jrak.2016.122.230.
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The effect of accounting attitude young SMEs and the use of accounting information to businesssuccess. This study aims to determine the relationship accounting attitude and use of accountinginformation businesses small and medium micro young to business success . Data was collectedthrough questionnaires with 100 young SMEs in Surabaya . The study uses a quantitative approachwith multiple linear regression analysis and snowball sampling to sampling . The results of the studyexplained that the accounting attitude young SMEs , accounting information has a significantrelationship in partial to business success. The results also explain that the accounting informationhas a dominant influence on the success of young SME business in Surabaya .Keywords: Accounting Information , Attitude, Business Success
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Baker, William M., and Gary M. Cunningham. "EFFECTS OF SMALL BUSINESS ACCOUNTING BASES AND ACCOUNTANT SERVICE LEVELS ON LOAN OFFICER DECISIONS." Journal of Business Finance & Accounting 20, no. 4 (June 1993): 465–77. http://dx.doi.org/10.1111/j.1468-5957.1993.tb00269.x.
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Corazza, Laura. "Small business social responsibility: the CSR4UTOOL web application." Journal of Applied Accounting Research 19, no. 3 (September 10, 2018): 383–400. http://dx.doi.org/10.1108/jaar-11-2014-0122.
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Purpose Small and medium-sized enterprises (SMEs) positively represent the backbone of the European economic system and, negatively, they make a significant contribution to environmental pollution and social impacts. The purpose of this paper is to discuss how a new tool for supporting the adoption of small business social responsibility (SBSR) can be tailored in order to be more effective. Design/methodology/approach Theoretical framework – a literature analysis of how SMEs address sustainability issues will be discussed, especially the need for SME tools with the following features: quality, materiality, free of charge, anonymous, easy-to-use and easy to understand. This need has been confirmed by the literature of SBSR and also social accounting doctrine. Methodology – this paper analyzes CSR4UTOOL, an applied research project of a web-based application dedicated to SMEs in order to provide a self-assessment on sustainability performances. A technical paper aims to describe a specific development, technique or procedure that is capable of presenting a software tool or an experimental or computational method that should be well-tested and should preferably provide a solution to a problem and have some demonstrable practical values. Findings The recent studies over SBSR sustain the need of sustainability management tool for SMEs. A web-based tool co-designed and co-created with SMEs reveals the importance of new tools to support SBSR, especially for the global process of CSR downstreaming using a bottom-up perspective. Research limitations/implications Alongside the development of tailored, efficient tools to implement, manage, control and account for such social responsibilities, several authors have described organizational implications, managerial adaptations and practical features of such tools. As a technical paper, the aim of this research is to shed light on the new technology that has been adopted to solve a gap in both the literature and the real economy, and it answers to the specific call for SBSR tools. Practical implications CSR4UTOOL is based on a decision tree structure presenting several questions and indicators given by a profound benchmark of the most internationally well-known accountability standards. It translates accounting and non-accounting data as well as qualitative and quantitative data to a powerful source of information for entrepreneurs regarding their ethical and moral managerial conduct. A report on the performance of the company will be generated at the end of each session. Social implications This study has a practical social implication as it may concretely help entrepreneurs to self-assess their SBSR. IT technologies may represent a useful way to overcome the specific constraints on SMEs that when they are on track, they may also be more aware of the existent power of formalization in their social and environmental management practices. This kind of tool may help small entrepreneurs to be more aware of the fact that formalization may represent a strategic asset rather than a guarantee of morality. Originality/value This paper contributes to the literature by demonstrating how data collection over SBSR may be engineered and tailored using web application and ICT, even in a context of small businesses. This paper further responds to a call from Spence (2016) and Johnson et al. (2016) for interdisciplinary approaches to investigating sustainability in SMEs, the validation and application of existent theories on CSR within the context of SMEs, through foregrounding use of innovative software and web applications.
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Berry, A. J., S. Faulkner, M. Hughes, and R. Jarvis. "Financial Information, The Banker And The Small Business." British Accounting Review 25, no. 2 (June 1993): 131–50. http://dx.doi.org/10.1006/bare.1993.1013.
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Triyana Hasibuan, Henny. "Pengaruh Penggunaan Informasi Akuntansi terhadap Keberhasilan Usaha Mikro Kecil." E-Jurnal Akuntansi 30, no. 7 (July 10, 2020): 1872. http://dx.doi.org/10.24843/eja.2020.v30.i07.p19.
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Accounting information is a financial record that can be used by MSEs (Micro Small Business) to find out how much revenue should be received, how much operating costs should be incurred and how much profit or loss is obtained. The purpose of this study is to look at the effect of accounting information on the success of MSE businesses. The population of the study was MSEs Tempe Chips Industry Center in Malang City. The sampling method used in the study used a formula so that the total sample was 60 MSEs actors. The results showed that the use of accounting information significantly influenced the success of MSEs in the Sanan Malang City tempe chips industry center. Limitations This study only focuses on the variable use of information on business success. In addition, subjective respondents 'answers, this is due to respondents' answers leading to the perception of respondents in using accounting information for business success.
Keywords: Use of Accounting Information; Micro Small Business (MSEs); Business Success.
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Protasov, M., A. Aynazarov, R. Ahmadeev, and T. Morozova. "Optimization of Taxation and Accounting As a Condition of Small Innovative Business Development." Scientific Research and Development. Economics of the Firm 9, no. 4 (January 11, 2021): 67–75. http://dx.doi.org/10.12737/2306-627x-2020-67-75.
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The article assesses the impact of the tax burden and optimization of the accounting system on the deterrent effect of choosing an innovative direction of activity by small businesses. Based on the results of the study, it was determined that the range of tax benefits and simplifications for accounting provided is quite a wide range and cannot be a deterrent to choosing an innovative type of activity. At the same time, a rather low innovative activity of small business was noted. Despite the fact that small innovative business has the ability to optimize taxation and accounting, many other factors have a complex effect on the choice of companies' activities, which leads to the effect of holding back the development of small enterprises in the innovative sector of the economy.
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Puspitaningtyas, Zarah. "PEMBUDAYAAN PENGELOLAAN KEUANGAN BERBASIS AKUNTANSI BAGI PELAKU USAHA KECIL MENENGAH." Jurnal Akuntansi 21, no. 3 (November 2, 2017): 361. http://dx.doi.org/10.24912/ja.v21i3.242.
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The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses “batik” sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs.
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Wijayanti, Anita, Massila Kamalrudin, Safiah Sidek, and Kartika Hendra Titisari. "A business transformation model to enhance the sustainability of small-sized family businesses." Problems and Perspectives in Management 19, no. 1 (February 26, 2021): 185–97. http://dx.doi.org/10.21511/ppm.19(1).2021.16.
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Business transformation is essential to making the small-sized family business more sustainable. Technological and environmental changes have radically transformed the way of doing business. Business transformation into digital business is the key to success in these conditions. On the other hand, some of the previous studies of business transformation in several countries and industries show different empirical evidence. This study analyzes the transformation process in a small-sized family business. This is a case study of 15 small-sized family businesses with four different types of industry, with an interview and observation period of 12 months in 2019–2020. This study has formulated a business transformation model for a small-sized family business and presented the results of the transformation process carried out. The research results indicate that a business transformation model consists of several attributes and sub-attributes. Business transformation results indicate different processes and times between companies. In general, the transformation process can be grouped into the exploration, learning, and synchronizing stages. The industry with the fastest transformation process is the hospitality industry, while the manufacturing process for the industry takes a bit longer. The results of this study indicate that business transformation has improved the sustainability of a small-sized family business that is characterized by its ability to adapt to changing technology and environmental conditions.
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Nakonechnaya, T., D. Artemyeva, A. Elizarieva, and N. Stepanova. "Outsourcing for Small Businesses in Russia." Bulletin of Science and Practice 7, no. 5 (May 15, 2021): 327–34. http://dx.doi.org/10.33619/2414-2948/66/32.
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The criteria of small business entities and their indicators are considered. The outsourcing company significantly reduces the costs associated with the maintenance of the accounting department. The accounting company is liable to the entrepreneur within the framework of the concluded agreement. In Russia, the main target audience is microbusiness, which has relatively simple accounting.
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Spence, Laura J. "Small Business Social Responsibility." Business & Society 55, no. 1 (April 25, 2014): 23–55. http://dx.doi.org/10.1177/0007650314523256.
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Robinson, Loudell Ellis, and Leonard A. Robinson. "Increasing Small Business Profit by Use of Managment Accounting Techniques." Journal of Cost Analysis 3, no. 1 (March 1986): 63–71. http://dx.doi.org/10.1080/08823871.1986.10462350.
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Carey, Peter John. "External accountants’ business advice and SME performance." Pacific Accounting Review 27, no. 2 (April 7, 2015): 166–88. http://dx.doi.org/10.1108/par-04-2013-0020.
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Purpose – This study aims to investigate whether “small- and medium-sized enterprises” (SMEs) benefit from their external accountants’ business advice through enhanced firm performance. Most SMEs draw on external support, and their main advisors are external accountants (Bennett and Robson, 1999). The resource-based view of the firm suggests that firms will seek external support if they perceive a gap in their internal resources. Design/methodology/approach – Data were collected from a questionnaire mailed to a random sample of Australian SMEs, defined as businesses having between 5 and 200 full-time employees. Findings – An analysis of 380 survey respondents confirms a positive relationship between the voluntary purchase of business advice and SME performance, and that SME performance is further enhanced when business advice is purchased jointly with auditing. These relationships apply to the small (5-49 employees) but not to the medium-sized (50-200 employees) businesses. Findings are consistent with smaller firms having narrower resource bases and thus a greater need to source business advice. Practical implications – The accounting profession has long encouraged a broadening of its service base, and evidence that small businesses perceive a performance benefit from their accountants’ business advice provides support for the profession’s strategy. Originality/value – This research extends the empirical literature investigating the link between the business advice of an external accountant and SME performance. It explains small firms’ demand for business advice by extending the application of the resource-based view of the firm and provides new evidence consistent with “knowledge spillover” from auditing to business advice in the small firm environment.
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Lee, Myung-Soo, and Edward G. Rogoff. "Research Note: Comparison of Small Businesses with Family Participation versus Small Businesses Without Family Participation: An Investigation of Differences in Goals, Attitudes, and Family/Business Conflict." Family Business Review 9, no. 4 (December 1996): 423–37. http://dx.doi.org/10.1111/j.1741-6248.1996.00423.x.
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This study investigates three important issues in a family business: (1) Whether there is a significant difference, relative to their goals and attitudes, between owners of businesses with family participation and owners of businesses without family participation; (2) whether owners of businesses with family participation perceive higher levels of business-family conflict than owners of businesses without family participation; and (3) whether owners of businesses with family participation view business-family conflict as a significant impediment to their business performance. We conducted a survey of 231 small business owners in midsize cities in the northeastern and midwestern United States. Of the total sample, 118 are businesses in which two or more family members are employed. This study examines both the reported conflict and the positives of family-member involvement. The findings indicate that there is no overall difference in business-related goals between the two groups, but that owners of businesses with family participation do experience significantly more business-family conflict. The study also concludes that this conflict is generally well managed and does not interfere with business objectives. In fact, the authors conclude that owners of businesses with family participation see the involvement of family members as a positive. Managerial implications and research suggestions are also discussed.
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Поленова, С., and S. Polenova. "Accounting and Management Considerations of Production Expenses on Small Business Enterprises." Auditor 5, no. 7 (August 7, 2019): 38–44. http://dx.doi.org/10.12737/article_5d39821b101b72.76626296.
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On the base of the analysis of specifics of small business enterprises the article presents the peculiarities of the construction of accounting expenses in the technological process, maintenance and production anagement in accordance with the current regulatory legal documents. Th e possibilities of management accounting in small business enterprises in terms of different types of a simplified form of accounting are shown.
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Schiff, Andrew D., and Margaret C. Smith. "Margarets Garden Shoppe: A Realistic Simulation Of Accounting For Small Entities." Journal of Business Case Studies (JBCS) 4, no. 3 (March 1, 2008): 15–24. http://dx.doi.org/10.19030/jbcs.v4i3.4763.
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According to the American Institute of CPAs, over 58% of new accounting graduates hired by CPA firms join those with fewer than 50 professional staff members, and over 38% join CPA firms with fewer than 10 professional staff members [AICPA, 2005]. Many of these regional and local firms provide accounting services to small business clients, whose accounting needs can differ significantly from those of larger organizations that are the primary focus of most textbooks. Exposure to the unique requirements of smaller businesses can improve the ability of new staff accountants to serve these entities accurately and efficiently, thereby reducing budget overruns and client complaints. This case study, which is based on 15 years of accounting and consulting experience, provides a unique experience in that it emphasizes the source documents, transactions and unique accounting needs of small businesses. It has been classroom-tested for accuracy and ease of use, and is suitable for principles, systems and first intermediate courses in accounting.
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Sharafizad, Jalleh. "Informal learning of women small business owners." Education + Training 60, no. 1 (January 8, 2018): 82–103. http://dx.doi.org/10.1108/et-01-2017-0006.
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Purpose The purpose of this paper is to investigate women small business owners’ informal learning behaviour. There is limited qualitative research that examines women small business owners’ learning process and this study aims to address this gap. The study was driven by the following research questions: “Do women small business owners prefer informal learning to formal training?” and if so, “Why do women small business owners prefer informal learning to formal training?” and “If informal learning is preferred, what role do networking and mentoring play in this learning process?” Design/methodology/approach Semi-structured interviews were conducted with 28 Western Australian women small business owners who were recruited through purposive sampling methods. Findings The small business owners had a strong preference for informal learning. Participants used their own work experience and knowledge to start-up their businesses. A low uptake of formal training was found due to time and resource constraints and personal preferences. Participants relied on contacts within their networks to acquire knowledge or they hired others who possessed the requisite knowledge or skill. Only a small portion of participants had mentors or acted as a mentor. Research limitations/implications This study has limitations that tend to be commonly found in exploratory studies, such as a small sample size. Practical implications The research has implications for recognised training institutions that are engaged in entrepreneurship education. By gaining greater understanding of the nature of learning in small business, they may be able to offer more affordable and flexible informal courses that specifically target women small business owners, incorporate mentorship programs within their business courses by engaging with industry partners, or appoint instructors with industry contacts and experience, to provide mentoring support for these business owners. Originality/value This research responds to calls for studies aimed at developing a more nuanced understanding of the learning behaviour of women small business owners.
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Nirmalasari, Seftianita. "Analisis Beberapa Faktor Yang Berpengaruh terhadap Penggunaan Informasi Akuntansi pada Usaha Kecil dan Menengah." JIATAX (Journal of Islamic Accounting and Tax) 3, no. 2 (October 2, 2020): 167. http://dx.doi.org/10.30587/jiatax.v3i2.2439.
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Small and medium enterprises are the largest economic community in Indonesia and are one of the factors of economic growth after the economic crisis. In addition, small and medium-sized businesses open up quite large job opportunities. Accounting information is one of the important things for the development of small and medium enterprises. Soo this research, the writer wants to analyze more clearly several factors that influence the use of accounting information in small and medium enterprises in the Pudak city Gresik. The population in this study was the owners/managers of small and medium enterprises in Pudak city Gresik. The number of samples studied was 86 respondents. The sampling method was used a random sampling technique. The data analysis used multiple linear regression analysis with the help of the SPSS program. The results of data analysis show that business scale, business age, accounting knowledge, and accounting training are found to have a positive and significant effect on the use of accounting information in small and medium enterprises in the Pudak city Gresik.
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Hilendri, Bq Anggun, Sapto Hendri BS, L. Takdir Jumaidi, and D. Tialurra Della Nabila. "AKUNTANSI PERSPEKTIF USAHA MIKRO KECIL MENENGAH (SURVEI PADA UMKM DI KOTA MATARAM)." Jurnal Aplikasi Akuntansi 4, no. 2 (April 30, 2020): 147–54. http://dx.doi.org/10.29303/jaa.v4i2.78.
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Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simply by knowing the initial capital has returned and the remaining results of operations are profit
Keywords: accounting, financial management
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Šneidere, Ruta, and Inga Būmane. "SMALL BUSINESS SUPPORT POLICY IN LATVIA." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 4 (May 26, 2016): 448. http://dx.doi.org/10.17770/sie2016vol4.1565.
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Economic growth is the important factor for improving competitiveness and to ensure the availability of financial resources at all stages of business development. The authors explore European Union activities to promote the development of small and medium enterprises, the Latvian business environment, the regulatory framework, the accounting regulatory framework for small and medium enterprises. The research study included an assessment of the business environment in the international context for the years 2010 – 2016, national support programmes providing financial resources, their availability and tax policy guidelines for small and medium enterprises. The research study results are summarized in a number of conclusions, and recommendations have been developed. Research methodology is based on the analysis of laws and regulations, statistical data and economic and scientific literature studies.
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Lam, Miranda, Hongtao Guo, and Paul McGee. "Accounting toward sweet success: Treadwell’s Ice Cream." CASE Journal 13, no. 1 (January 3, 2017): 102–19. http://dx.doi.org/10.1108/tcj-05-2015-0013.
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Synopsis Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easily recognized by Tom, who preferred to pay all expenses by cash rather than credit. However, the bookkeeper had not been separating operating from non-operating activities, and had been using multiple accounts to record the same or similar costs. Therefore, the current income statement and balance sheet were not appropriately categorized and organized. In addition, since the bookkeeper was not a tax account, business expenses had been mixed with Tom Gould’s personal expenses on the income statement. There were no adjustment to the income statement after the tax accountant identified non-qualifying expenses when preparing tax filing. As Tom and his wife were considering turning over more day to day operations to his son and hiring a non-family member as a manager to help his son, he would need the books to provide an accurate picture of the business. Research methodology Primary source materials included interviews with the owner, Thomas Gould, his son, Michael Gould, and their Accountant, Tom Mallas. Secondary source materials included monthly and annual financial data from QuickBooks (monthly data are available upon request but are not relevant to the case discussion). Other secondary source materials included geographic, economic, industry, and competitors’ information. Relevant courses and levels This case is well suited for an introductory level undergraduate financial accounting course, after accrual accounting and accounting information systems (accounting cycles) have been introduced. When analyzing this case, students will apply concepts and principles of financial statement preparation. The case is also appropriate to serve as a review of accrual accounting, and of income statement and balance sheet preparation at the beginning of an intermediate level financial accounting course. Students can be asked to reformat the income statement from the single-step format to the multiple-step format. By working through financial statements with common errors found in small businesses, students can practice identifying these errors, thus providing a review of the various sections of the income statement and prepare students for more in-depth discussions of each section. In a tax course, this case can stimulate discussions on non-qualifying expenses and common shortcomings in small business accounting.
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Rachmatsyah, T. Herry, Paiman Rahardjo, Franky Franky, and Rahayu Rahayu. "ENHANCING MICRO AND SMALL BUSINESS OWNER MANAGERIAL SKILLS THROUGH BASIC ACCOUNTING PRINCIPLES TRAINING IN LARANGAN INDAH SUBDISTRICT, TANGERANG CITY." ICCD 2, no. 1 (November 28, 2019): 591–94. http://dx.doi.org/10.33068/iccd.vol2.iss1.276.
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Many micro and small business owners do not carry out accounting properly because they do not have a good understanding of basic accounting principles. Poor accounting causes the owners do not know the health of their businesses and cannot make the right decisions to improve the efficiency and effectiveness of their businesses. To help micro and small business owners improve their knowledge of accounting, Postgraduate Program, Universitas Prof. University Dr. Moestopo organized community engagement activities in the form of training in basic accounting principles. The training participants consisted of 28 micro and small business owners who were domiciled or residing in the Larangan Indah Subdistrict. The training was conducted using lecture or classroom methods. To evaluate training, the Kirkpatrick’s Model is used with evaluations carried out in the reaction and learning areas. Based on the results of evaluating the reaction using the satisfaction questionnaire, it is known that the participants showed positive reactions while based on the results of the evaluation of learning using a comparison between pre-test and post-test scores it is known that the participants experienced an increase in knowledge. The aspects that will be improved in the next training are audiovisual aids, facilities, and schedule.
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Omri, Anis, Maha Ayadi Frikha, and Mohamed Amine Bouraoui. "An empirical investigation of factors affecting small business success." Journal of Management Development 34, no. 9 (September 14, 2015): 1073–93. http://dx.doi.org/10.1108/jmd-07-2013-0088.
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Purpose – The purpose of this paper is to develop a mediational model of small businesses success. In this paper, the authors investigate how the human, social, and financial capital of entrepreneurs influences the capacity of small business to succeed. The objective through this model is to demonstrate that it is through the process of innovation these capitals are converted into success. Design/methodology/approach – The paper suggests an original, conceptual framework for how small businesses can succeed. Findings – To validate this mediational model, the authors used the conditions/steps proposed by Baron and Kenny (1986). Research limitations/implications – The results of this study have implications for both research and practice. This study provides a new contribution to the existing literature by introducing the innovation in the explanation of the links between these capitals and small business success, i.e. business with greater access to human and financial resources are more likely to undertake an innovation, which, in turn, ensures small business success and access to more financial capital facilitates the pursuit of resource-intensive success strategies because, it is argued, that slack resources can be used for experimentation with new strategies and practices, allowing the business to pursue new opportunities of success. Practical implications – The proposition is consistent that managers with considerable human capital, social, and finacial capital know where to look for opportunities, can more accurately assess the value of potential opportunities, and have the ability to exploit these opportunities, which encourages innovation. It is this innovation that then facilitates small business success. These resources are important to achieve small business success, but primarily because they encourage innovation, and it is the innovation that drives the small business success. Originality/value – In this paper, the authors extend the entrepreneurial literature by developing a mediation model of small business success. To the authors’ knowledge, it is the first study that examined the indirect effect of human, social, and financial capital of entrepreneurs on small business success through the mediation of innovation. This model has the indirect effect of human, social, and financial capital on success through their impact on innovation, i.e., through the innovation process such capital is converted into success.
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Miller, Louise. "Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics And Marketing." American Journal of Business Education (AJBE) 7, no. 1 (December 30, 2013): 31–36. http://dx.doi.org/10.19030/ajbe.v7i1.8317.
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This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing operation. Students are asked to optimize profits for company operations given information concerning costs, quality, and marketing options.