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Petronella Jonck,Lilian Nwosu
AbstractOrientation: Financial record-keeping is a pivotal management tool to analyse profitability, solvency and liquidity, and contribute towards financial efficiency and organisational performance.Research purpose: The purpose of the research is to ex...
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Sicelo Cele,Celani J. Nyide,Lesley J. Stainbank
AbstractOrientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities. The high rate of SME fai...
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Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi
AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the a...
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Waheeda Mohamed,Yaeesh Yasseen,Fatima Z. Omarjee
AbstractOrientation: Small and medium-sized entities (SMEs) play a crucial role in the South African economy. The financial reporting framework applicable to SMEs may contribute to the success of the SME. This study was exploratory in nature and fol...
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Enrico C. Mendoza
Pág. 74 - 81
The level of competition among companies nowadays have intensified even further. Companies compete not only with domestic entities but with international and global companies as well. In view of this, there is this never-ending pursuit of that comp...
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William A. Bishop
AbstractSmall- and medium-sized entities (SMEs) continuously face the challenge of proper implementation of accounting packages. Not managing the package installation and configuration processes properly will result in the accounting software not working...
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William Arthur Bishop
Alignment between an entity?s strategic business objectives and its information systems (ISs) has recently received research attention. Currently, small and medium-sized entities (SMEs) still face the challenge of successfully aligning their strategic bu...
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David Jovovic
Pág. 345 - 357
The paper discusses characteristics of the model of open innovations as an inseparable part of operations of contemporary enterprises and their influence on the development of small and medium-sized business. It starts from the viewpoint that small and m...
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Muhammad Musa Tsagem,Norhani Aripin,Rokiah Ishak
Pág. 77 - 83
This paper aims to investigate the impact of working capital management, family ownership and board size on the profitability of small and medium-sized entities in Nigeria. The panel data regression analysis is employed using financial reports of 47 SMEs...
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Hentie A. van Wyk,Cobus Rossouw
AbstractEven though the IFRS for SMEs does provide some relief in respect of the financial reporting burden for non-public entities, there still seems to be a need for an even lower level of financial reporting. In recent years South Africa embarked upon...
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