Showing 1 - 10 of 1,406
The purpose of this study is to determine the relationship between management accounting practices and strategy … variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The … management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm …
Persistent link: https://www.econbiz.de/10012892679
The accounting profession has actively adopted a broader service focus which includes business advice, but the scant …
Persistent link: https://www.econbiz.de/10013144675
Objective – This study examined the governance of accounting rules and tax rules on the level of tax burdens paid by … SMEs in Malaysia. According to the tax gap theory, taxpayers utilize the different rules between accounting and tax which … activities. Novelty – The findings had provided useful feedbacks to the policymakers such as accounting bodies and the relevant …
Persistent link: https://www.econbiz.de/10012952259
Absent regulatory requirements, 64% of small private commercial banks voluntarily procured an independent audit in our dataset. Hence, it can be argued that an independent audit may have a perceived value. In our study, we examine whether the decision to procure an audit is systematic. First, we...
Persistent link: https://www.econbiz.de/10013124360
In the present study we examine the impact of the recent financial crisis in the management accounting systems of Small … their management accounting systems as a reaction to the intense pressures deriving from the extensive financial crisis. For … this purpose, we explore the application of budgeting and costing systems as well as of various management accounting …
Persistent link: https://www.econbiz.de/10013006694
economic growth and development. This study investigated the role of accounting information in the success of SMEs. The … do not use accounting information for decision making. Amongst other policy prescriptions, SMEs in Zimbabwe are … encouraged to keep full accounting records in order to facilitate meaningful decision making for their own success …
Persistent link: https://www.econbiz.de/10012928756
declaration of income and other regulations as imposed by the Bureau of Internal Revenue (BIR), including proper accounting in … accordance with accounting standards. This paper looks at the accounting knowledge, practices and controls of MSMEs located in … accounting principles, have acceptable accounting practices and controls. Majority of the MSMEs are either very knowledgeable or …
Persistent link: https://www.econbiz.de/10013003366
Purpose – This study investigates the relationship of Intellectual Capital (IC) with the strategy of Small-Medium Enterprises (SMEs) and their executive decisions regarding the strategy of their IC portfolio during a financial crisis.Design/methodology/approach – The analysis is informed by...
Persistent link: https://www.econbiz.de/10013062044
This paper analyzes the auditor choices for a sample of 2,333 predominantly small and mid-sized Finnish firms. Finland requires virtually all commercial enterprises to have a financial statement audit, but allows the smallest firms to choose from four types of audit firms: first tier...
Persistent link: https://www.econbiz.de/10014219488
Persistent link: https://www.econbiz.de/10013274483