| 000 | 01106cam a2200217 4500500 | ||
|---|---|---|---|
| 005 | 20250121032546.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aLavigne, Benoît _eauthor |
| 245 | 0 | 0 | _aObjectives and Origins of Small Business Financial Statements |
| 260 | _c2002. | ||
| 500 | _a71 | ||
| 520 | _aThis 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 | _aobjectives | ||
| 690 | _aaccounting | ||
| 690 | _asmall business | ||
| 690 | _ainformation system | ||
| 690 | _afinancial statements | ||
| 786 | 0 | _nAccounting Auditing Control | Volume 8 | 1 | 2002-03-01 | p. 25-44 | 1262-2788 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accounting-auditing-control-2002-1-page-25?lang=en&redirect-ssocas=7080 |
| 999 |
_c454102 _d454102 |
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