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95 results on '"Small business -- Accounting"'

58. Kucuk ve orta olcekli isletmelerin bagimsiz denetime yaklasimlarini etkileyen faktorler : ilgili literatur kapsaminda bir derleme calismasi

Author

Gungormus, Ali Haydar

Subjects
Small business -- Turkey, Accounting -- Data processing, Accounting -- Standards, Corporate governance -- Turkey, Auditing -- Turkey, Small business -- Accounting
Abstract

The enterprises have been becoming international along with the rapid transformation in the world trade in recent years. It is now mandatory to develop a common language in the field of accounting and auditing for the reason that enterprises are operating in different countries. At the end of this process, it has been implemented a worldwide uniformity with “International Accounting Standards" and "International auditing standards". The relevant changes were made in independent auditing for SMEs under certain criteria in order to adapt uniformity with new Turkish commercial code in our country. While these developments, it is important to know the factors affecting Turkish SMEs ‘perspective about independent audit and to manage the process in the light of this information. The main objective of this study is to reveal the factors affecting SMEs ‘approach towards independent audit., peer-reviewed

Published
2019

62. Unleashing corporate social responsibility communication for small businesses in the digital era

Author

Camilleri, Mark Anthony and Academy of Management (AOM) Annual Conference : Improving Lives

Subjects
Small business -- Accounting -- Computer programs, Digital media -- Social aspects, Technological innovations -- Economic aspects, Technological innovations, Social responsibility of business, Small business -- Accounting, Digital media
Abstract

Businesses are increasingly embracing the dynamics of digital technologies, as they communicate with interested parties about their responsible initiatives through corporate websites, social media platforms and other interactive channels. Therefore, a quantitative study involving 202 owner-managers investigates their attitudes toward stakeholder engagement through digital media. The research methodology involved the integration of previously tried and tested measurement tools from the technological acceptance model, the pace of technological innovation and corporate social responsibility (CSR) items, to better understand the rationale for using digital media to communicate with stakeholders on the organization’s responsible behaviors. The results have indicated that there was a positive and significant relationship between the perceived “ease of use” and “usefulness” of online media. The results also revealed that the younger owner-managers were increasingly using ubiquitous technologies as opposed to their older counterparts. This contribution implies that all businesses, particularly the smaller ones, could improve their relationships with stakeholders if they use digital media to communicate about their responsible behaviors., peer-reviewed

Published
2018

63. Implantación de un modelo ABC en el Club de Golf Sant Cugat

Author

Domingo Hospital, Carla, Fitó Bertran, Maria Àngels, Universitat Politècnica de Catalunya. Departament d'Organització d'Empreses, and Club de Golf Sant Cugat

Subjects
Economia i organització d'empreses::Microeconomia::Empreses [Àrees temàtiques de la UPC], Economia i organització d'empreses::Comptabilitat i control financer [Àrees temàtiques de la UPC], Empreses petites i mitjanes -- Comptabilitat, Cost accounting, Comptabilitat de costos, Small business -- Accounting, Athletic clubs -- Accounting, Clubs esportius-- Comptabilitat
Abstract

El objetivo de este proyecto es la determinación del coste real y la rentabilidad de los servicios ofrecidos por el Club de Golf Sant Cugat, implantando un modelo de costes basado en las actividades (ABC). Si bien la parte principal en un club es el campo de golf, un club no solo ofrece el poder practicar el deporte sino que dispone de unas instalaciones y ofrece unos servicios adicionales como pueden ser el de restauración, gimnasio, piscina, etc. Así pues, en primer lugar se hará una breve descripción del Club, su estructura e instalaciones y del campo de golf. A continuación se procederá a la aplicación del método ABC. A partir del estudio del funcionamiento del club se determinaran las actividades que lo conforman con el fin de luego poder determinar el coste de los servicios que ofrece el club. Una vez calculado el coste se procederá al cálculo de los ingresos de cada actividad. En este apartado se presenta una metodología diferente, ya que la mayor parte de los ingresos corresponden a las cuotas de los socios. El proyecto se completa valorando la información que aporta la implantación del sistema ABC y dando medidas para reducir gastos o aumentar los ingresos.

Published
2011

64. Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system

Author

Lignier, Philip Andre

Subjects
Business enterprises -- Finance, Tax compliance benefits, Tax compliance costs, Tax accounting -- Australia, ComputingMilieux_LEGALASPECTSOFCOMPUTING, Tax accounting -- Law and legislation -- Australia, Small business -- Accounting
Abstract

This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.

Published
2008
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65. Implantación de un modelo de costes basado en actividades en el Club de Golf Sant Cugat

Author

Universitat Politècnica de Catalunya. Departament d'Organització d'Empreses, Club de Golf Sant Cugat, Fitó Bertran, Maria Àngels, Domingo Hospital, Carla, Universitat Politècnica de Catalunya. Departament d'Organització d'Empreses, Club de Golf Sant Cugat, Fitó Bertran, Maria Àngels, and Domingo Hospital, Carla

Abstract

El objetivo de este proyecto es la determinación del coste real y la rentabilidad de los servicios ofrecidos por el Club de Golf Sant Cugat, implantando un modelo de costes basado en las actividades (ABC). Si bien la parte principal en un club es el campo de golf, un club no solo ofrece el poder practicar el deporte sino que dispone de unas instalaciones y ofrece unos servicios adicionales como pueden ser el de restauración, gimnasio, piscina, etc. Así pues, en primer lugar se hará una breve descripción del Club, su estructura e instalaciones y del campo de golf. A continuación se procederá a la aplicación del método ABC. A partir del estudio del funcionamiento del club se determinaran las actividades que lo conforman con el fin de luego poder determinar el coste de los servicios que ofrece el club. Una vez calculado el coste se procederá al cálculo de los ingresos de cada actividad. En este apartado se presenta una metodología diferente, ya que la mayor parte de los ingresos corresponden a las cuotas de los socios. El proyecto se completa valorando la información que aporta la implantación del sistema ABC y dando medidas para reducir gastos o aumentar los ingresos.

Published
2011

66. Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system

Author

Evans, Chris, Australian School of Taxation (Atax), Faculty of Law, UNSW, McKerchar, Margaret, Australian School of Taxation (Atax), Faculty of Law, UNSW, Lignier, Philip Andre, Cyberspace Law & Policy Centre, Faculty of Law, UNSW, Evans, Chris, Australian School of Taxation (Atax), Faculty of Law, UNSW, McKerchar, Margaret, Australian School of Taxation (Atax), Faculty of Law, UNSW, and Lignier, Philip Andre, Cyberspace Law & Policy Centre, Faculty of Law, UNSW

Abstract

This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context.While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge.Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to

Published
2008

68. Small Business has Big problems

Author

American Institute of Accountants and American Institute of Accountants

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/1959/thumbnail.jpg

69. Small Business has Big problems

Author

American Institute of Accountants and American Institute of Accountants

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/1959/thumbnail.jpg

70. Accounting and the Small Business Man

Author

American Institute of Accountants and American Institute of Accountants

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/2183/thumbnail.jpg

71. Accounting and the Small Business Man

Author

American Institute of Accountants and American Institute of Accountants

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/2183/thumbnail.jpg

72. Report of Committee on Accounting and Reporting for Small Business

Author

American Institute of Certified Public Accountants. Committee on Accounting and Reporting for Small Business and American Institute of Certified Public Accountants. Committee on Accounting and Reporting for Small Business

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_comm/1317/thumbnail.jpg

73. Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses

Author

American Institute of Certified Public Accountants. Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses and American Institute of Certified Public Accountants. Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_assoc/1374/thumbnail.jpg

74. Report of Committee on Accounting and Reporting for Small Business

Author

American Institute of Certified Public Accountants. Committee on Accounting and Reporting for Small Business and American Institute of Certified Public Accountants. Committee on Accounting and Reporting for Small Business

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_comm/1317/thumbnail.jpg

75. Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses

Author

American Institute of Certified Public Accountants. Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses and American Institute of Certified Public Accountants. Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_assoc/1374/thumbnail.jpg

84. Small Business has Big problems

Author

American Institute of Accountants and American Institute of Accountants

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/1959/thumbnail.jpg

85. Accounting and the Small Business Man

Author

American Institute of Accountants and American Institute of Accountants

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/2183/thumbnail.jpg

86. Small Business has Big problems

Author

American Institute of Accountants and American Institute of Accountants

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/1959/thumbnail.jpg

87. Accounting and the Small Business Man

Author

American Institute of Accountants and American Institute of Accountants

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/2183/thumbnail.jpg

88. Report of Committee on Accounting and Reporting for Small Business

Author

American Institute of Certified Public Accountants. Committee on Accounting and Reporting for Small Business and American Institute of Certified Public Accountants. Committee on Accounting and Reporting for Small Business

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_comm/1317/thumbnail.jpg

89. Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses

Author

American Institute of Certified Public Accountants. Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses and American Institute of Certified Public Accountants. Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_assoc/1374/thumbnail.jpg

90. Report of Committee on Accounting and Reporting for Small Business

Author

American Institute of Certified Public Accountants. Committee on Accounting and Reporting for Small Business and American Institute of Certified Public Accountants. Committee on Accounting and Reporting for Small Business

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_comm/1317/thumbnail.jpg

91. Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses

Author

American Institute of Certified Public Accountants. Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses and American Institute of Certified Public Accountants. Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_assoc/1374/thumbnail.jpg

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