We study risk perceived by small and medium technological enterprises (SMTEs) in their collaborative activities. We aim to explain prior findings regarding the situational factors that shape collaborative activities by focusing on assessments of risk made by managers. This study confirms that...

This special issue of the journal of Accounting and Management Information Systems groups recent research into reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland, Romania, Slovenia and Turkey. SMEs represent the vast majority...