This special issue of the journal of Accounting and Management Information Systems groups recent research into …

separated records in line with tax rules reflecting the impact of tax law on the accounting practices. Besides the book … informative earnings. However, only 22.5% of borrowers applied accounting standards that are not recognized by tax law. … influence of bank borrowing on their book-tax conformity and accounting practices. In order to verify the importance of the link …

The paper aims to investigate the characteristics of financial reporting and management accounting by Slovenian Small … legal bases for external financial reporting of SMEs, rules in national accounting standards and their close linkage with … lenient requirements on accounting practitioners’ qualifications and a lack of supervision of financial statements. We then …

is known about the taxonomy of both traditional and modern management accounting practices (MAPs) used by SMEs in the … the literature and accounting textbooks are very little used. Among the most used traditional MAPs we document the …

Enterprises that use simplified accounting can provide less information to lenders, thereby possibly hampering risk … analysis. In this paper I investigate whether simplified accounting is a barrier for Polish Small and Medium-sized Entities … managers of banks and a review of statistical data are used to show that simplified accounting methods may influence the cost …

The study investigated the factors that determine the demand and supply of accounting and audit services in small and … medium enterprises (SMEs), with evidence from Lagos, Nigeria. It also sought to know whether accounting and audit services … from 380 respondents comprising of 300 SME owner-managers and 80 accounting firms. The data collected were analysed using …

Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian … international financial reporting standards’ implementation issues. The authors have analyzed the history of Estonian accounting … legislation from 1990 until 2013 and have divided the integration of Estonian accounting system to the framework of IFRSs into two …