Current accounting and financial management practicesin small and medium-sized enterprises (SMEs) are considered.Among theexternal influences to which SMEs are subject are the impact of accountinginnovations, such as activity-based costing (ABC), and the rise of the NewFinance movement, which...

This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. Scholars identify difficulties in the financial sphere as the main causes of SME mortality. Such problems do not allow them to reach sustainable growth. It thus becomes critical...