The terms enterprise, entrepreneurship and small business are frequently used in the context of education and small business formation. Particular countries have preference for the use of the terms in specific circumstances, for example, entrepreneurship is more common in the USA and Canada,...

This paper details a second stage of a study into the use of small business computerised accounting systems (CAS), together with the role and impact of the accountant across businesses that use and do not use computerised systems. The most popular accounting software product is MYOB and the CAS...

This paper examines the dynamic relations between stock prices and exchange rates in Sri Lanka. We use monthly data on four foreign exchange rates and the All Share Price Index (ASPI) of the Colombo Stock Exchange for the period January 1986 to December 2004 in the empirical analysis. The time...

The purpose of this study was to investigate the various elements of financial reporting frameworks and practice in the context of the Internet. The Internet has emerged as a recent medium of presentation of corporate information. Currently, the levels of disclosure vary widely between companies...

The aim in this study was to explore a different approach to examine the influence of culture on accounting practice by adapting Schwartz?s (1992) universal structure of individual-level human motivational values to the domain of accounting. A mail survey was conducted on accountants in Malaysia...

The nature of the client-auditor relationship is a critical issue for stakeholders and other users of the audited financial statements. This type of relationship is predicated on trust; however, it is susceptible to differing motives, conflict of interest, and information asymmetries. An...

This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries overseas. Using a case study methodology, data was gathered from six small businesses that were observed throughout...

There is a wide range of service providers who have varying motives for supplying assistance to small businesses in Australia. Despite the sizeable numbers of both suppliers and consumers of assistance it is believed that the marketplace for small business assistance operates inefficiently. This...