The support provided by the chartered accountant for small businesses to prevent them from business failure (notice n° 577816)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01392cam a2200157 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121135159.0 |
| 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 | Drouot, Bruno |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The support provided by the chartered accountant for small businesses to prevent them from business failure |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 29 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Research in management science has shown little interest in the support provided by chartered accountants to Very Small Enterprises (VSEs), particularly in the context of the risk of failure. Most research has also focused on a predictive rather than preventive approach to the risk of failure. The aim of this article is to study how chartered accountants support very small businesses in their efforts to prevent the risk of bankruptcy. Our research methodology is based on twelve interviews with chartered accountants and VSEs supported by chartered accountants. This enabled us to propose a support methodology based on the use of a management tool: the dashboard. The chartered accountant will use this management tool to make the VSE aware of its difficulties and enable it to take steps to avoid bankruptcy. |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | o 328-329 | 2 | 2024-10-23 | p. 77-86 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-la-revue-des-sciences-de-gestion-2024-2-page-77?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-la-revue-des-sciences-de-gestion-2024-2-page-77?lang=en&redirect-ssocas=7080</a> |
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