Purpose: The main objective of this paper is to suggest an integrated approach of assessing the level of financial literacy of MSMEs, combining quantitative data derived by the use of the OECD/INFE (2019) questionnaire, and qualitative data via designing focus groups to discuss the survey...

During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting...