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 article recommends approaches to take in designing sustainable educational environments. The authors present recent examples of UK school buildings that reduce carbon emissions and capitalise on renewable energy sources, and predict how schools will respond to energy needs in the future.

The existence of small independent retailers is seriously jeopardised by severe competitive pressure, mainly caused by the sharp rise in online trading, rapidly changing consumer behaviours and the effectiveness of large commercial companies. It is claimed that small retailers should respond to...