Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and...

Purpose Becoming self-employed has appeal to both genders. For many women, balancing work and family is a key motivator. However, businesses owned and operated by women are often very small, with limited turnover. This potentially can have disastrous consequences when these women come to retire,...

For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South...

Purpose – The purpose of this paper is to analyze the effect of different reorganization actions on long‐term financial performance of reorganizing small entrepreneurial firms in Finland. Design/methodology/approach – An structural equation model estimated by partial least squares is...

Purpose - The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make...

Full-text of this article is not available in this e-prints service. This article was originally published in International Journal of Retail & Distribution Management, published by and copyright Emerald.

Full-text of this article is not available in this e-prints service. This article was originally published in International Journal of Retail & Distribution Management, published by and copyright Emerald.