This special issue of the journal of Accounting and Management Information Systems groups recent research into …

influence of bank borrowing on their book-tax conformity and accounting practices. In order to verify the importance of the link … separated records in line with tax rules reflecting the impact of tax law on the accounting practices. Besides the book …-borrowers. Moreover, the findings indicate that monitoring by lenders force SMEs to adopt more advanced accounting practices by adhering …

The paper aims to investigate the characteristics of financial reporting and management accounting by Slovenian Small … legal bases for external financial reporting of SMEs, rules in national accounting standards and their close linkage with … lenient requirements on accounting practitioners’ qualifications and a lack of supervision of financial statements. We then …

is known about the taxonomy of both traditional and modern management accounting practices (MAPs) used by SMEs in the … the literature and accounting textbooks are very little used. Among the most used traditional MAPs we document the …

Enterprises that use simplified accounting can provide less information to lenders, thereby possibly hampering risk … analysis. In this paper I investigate whether simplified accounting is a barrier for Polish Small and Medium-sized Entities … managers of banks and a review of statistical data are used to show that simplified accounting methods may influence the cost …

: This study therefore, stand to immensely contribute new knowledge to the existing body of management accounting literature …Objectives: This study aimed at examining the impact of management accounting practices on the business performance of … paucity of studies that have investigated the influence of management accounting practices on the business performance of SMEs …

This research examined whether accounting research responds to changing world policies toward sustainability ideology … to remain relevant as a dynamic discipline. The paper became pertinent to highlight the extent to which accounting … review and quantitative empirical analysis. Sustainability-accounting research output data were collected from the Google …

knowledge in accounting SMEs, particularly around the existence and promotion of Corporate Entrepreneurship. The results of the … purpose of this study is to assess the corporate entrepreneurial climate in South African accounting SMEs. Little empirical … research exists in South Africa that addresses the importance of Corporate Entrepreneurship with reference to accounting SMEs …

We consider a two-period LEN-type agency problem. The principal needs to implement one out of two accounting systems … relevant system reports an accounting signal in the period in which it is produced. The reliable system reports a more precise … signal, but with a one period delay. Accounting information is contractible only if it is reported within the two …

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …