We exploit survey data from the Panel Study of Entrepreneurial Dynamics to investigate the roleof accounting in the … several potential aspects of accounting includingthe entrepreneur's: 1) accounting background, 2) intent to use various … accounting. Consistent with this notion, we fail tofind evidence that the use of professional accountants is associated with …

This paper explores the financial accounting practices adopted by small-scale enterprises operating in Dhanbad and … the investigated enterprises do not adhere to the financial accounting rules laid down by the appropriate government … accounting rules by the small-scale units. The findings reveal that most of these small-scale units lack knowledge in bookkeeping …

Management accounting exists to provide financial and non-financial informational needs of the management to make … management accounting practices (MAPs) of small and medium–sized manufacturing enterprises in the City of Tarlac. Relevant data … were adopted by the respondents. Using the viewpoint of Sino-Japanese Management Accounting, most SMEs had evolved to Stage …

The objectives of this research were to study managerial accounting practices of SMEs ceramics, to examined the … influence of top management support and accountant competency on successful managerial accounting practices, and to tested the … influence of successful managerial accounting practices on decision making effectiveness. The data were collected from 107 …

accounting tasks and firms that perform these tasks internally. Using accruals quality as a measure for the financial reporting … to the decision of purchasing accounting services from an external service provider. This result is also economically … significant. The evidence shows that outsourcing of accounting tasks such as the preparation of the statutory financial statements …