In this paper, we present the results of a survey we conducted to unveil the perceptions on accounting services of managing directors of very small enterprises (VSEs) in Canton Geneva, Switzerland. 153 out of a random sample of 1,018 company directors answered our mail survey in May to June...

Switzerland has introduced a new regulation that forces most SMEs to adopt an internal control system (ICS) by the end of 2008. The implementation of ICSs might not provide proper risk management approaches for the organisations. Indeed, logistical and psychological barriers might affect their...