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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...
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. Scholars identify difficulties in the financial sphere as the main causes of SME mortality. Such problems do not allow them to … tools, particularly equity crowdfunding, contribute to the SME dimension. The work outlines the main development factors …
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