The management accounting needs of small enterprises and the role of small accounting practices
Management accounting research has previously focused mostly on large firms rather than SMEs despite the significance of SMEs in the UK economy. The high failure rate of small enterprises in the UK points to the need to increase their financial robustness. Small accounting practices (SAPs) would see...
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Open University
2017
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Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.713918 |