Bisman, Jayne Elizabeth and Demartini, Paola and Dimitrić, Mira and Goela, Neelam and Hagigi, Moshe and Mošnja-Škare, Lorena and Palazzi, Eugenia and Sivakumar, Kumar and Wu, Eng (2007) Accounting for SMEs: Multidimensional aspects and global challenges. Priručnik. Juraj Dobrila University of Pula, Department of economics and tourism "Dr. Mijo Mirković", Mikrorad, Pula, Zagreb.
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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.
| Tip objekta: | Monografija (Priručnik) |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Ključni pojmovi: | accounting, SMEs, accounting disclosures, accountants' education, Basel II, tax accounting, research methods in accounting, international accounting standards |
| Teme: | 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo |
| Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
| Datum pohrane: | 20 Feb 2014 08:39 |
| Zadnja promjena: | 20 Feb 2014 08:39 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/3574 |
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