Accounting for SMEs : Multidimensional Aspects and Global Challenges (CROSBI ID 5029)
Autorska knjiga | monografija (znanstvena)
Podaci o odgovornosti
Bisman, Jayne Elizabeth ; Demartini, Paola ; Dimitrić, Mira ; Goela, Neelam ; Hagigi, Moshe ; Mošnja-Škare, Lorena ; Palazzi, Eugenia ; Sivakumar, Kumar ; Wu, Eng
Mošnja-Škare, Lorena
Kostić-Bobanović, Moira
engleski
Accounting for SMEs : Multidimensional Aspects and Global Challenges
This book is focused specifically on SMEs' accounting, gathering together the researches dealing with different aspects and approaches to this topic. It comprises the results of a research on accounting disclosures and earnings management, comparing small versus large firms ; then always actual SMEs tax accounting problems, including current discussions on Basel 2 effects on SME financial reporting, providing some interesting thoughts and experiences on accountants' education process development to act as small business advisors as well as some findings on environmental aspects and internal factors influences onto SMEs financial reporting based on the international accounting standards implementation. A critique of research methods and methodologies in small business accounting worldwide is also presented, which could significantly contribute to the results understandings as well as to the quality of future SMEs accounting research.
accounting; SMEs; accounting disclosures; accountants' education; Basel II; tax accounting; research methods in accounting; international accounting standards
U knjizi su prezentirani kumulativni rezultati istraživanja u okviru projekta 145-1452453-2450 koji se nadovezuje na projekt o145008 (voditelj: Mošnja-Škare, L.
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Podaci o izdanju
Pula : Zagreb: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli ; Mikrorad
2007.
978-953-7498-07-8
160
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