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4.108  Articles
1 of 412 pages  |  10  records  |  more records»
AbstractOrientation: Financial record-keeping is a pivotal management tool to analyse profitability, solvency and liquidity, and contribute towards financial efficiency and organisational performance.Research purpose: The purpose of the research is to exp... see more

AbstractSmall- and medium-sized entities (SMEs) continuously face the challenge of proper implementation of accounting packages. Not managing the package installation and configuration processes properly will result in the accounting software not working ... see more

AbstractOrientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities. The high rate of SME fail... see more

Crisis phenomena in Ukraine have led to the reduction in volumes of state financial and credit and investment support for the development of subjects of small and medium-sized business (SMB) and, as a consequence, the reduction of their export potential. ... see more

AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the ar... see more

SME often lack the capacity to keep transparency in management due to a small number of information users. Thus, the adoption of K-IFRS can be burdensome to numerous SME, which led to the enactment of Accounting Standards for Small- and Medium-sized Entit... see more

Alignment between an entity’s strategic business objectives and its information systems (ISs) has recently received research attention. Currently, small and medium-sized entities (SMEs) still face the challenge of successfully aligning their strategic bus... see more

AbstractThe International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs) was published as a standard by the International Accounting Standards Board (IASB) during July 2009. During 2007 South Africa became one of the firs... see more

This paper aims to investigate the impact of working capital management, family ownership and board size on the profitability of small and medium-sized entities in Nigeria. The panel data regression analysis is employed using financial reports of 47 SMEs ... see more

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