Objectives and Origins of Small Business Financial Statements (notice n° 454102)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01106cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032546.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lavigne, Benoît |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Objectives and Origins of Small Business Financial Statements |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 71 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article deals with the objectives and origins of annual and interim financial statements in small and medium-sized businesses (SMBs). Questionnaires conducted with their management leader in Canada enabled us to conclude that SMB are very heterogeneous by nature and do not constitute reduced models of large organizations. More specifically, this research add a validation to an information system conceptuel framework. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | objectives |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | small business |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information system |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial statements |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 8 | 1 | 2002-03-01 | p. 25-44 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2002-1-page-25?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2002-1-page-25?lang=en&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux