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Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe

Author

Listed:
  • Catalin Nicolae Albu

    (Bucharest University of Economic Studies, Romania)

  • Karol Marek Klimczak

    (University of Navarra, Spain)

Abstract

This special issue of the journal of Accounting and Management Information Systems groups recent research into reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland, Romania, Slovenia and Turkey. SMEs represent the vast majority of entities in many jurisdictions around the world, contribute significantly to the economic development and employ a significant number of staff in their totality, despite overcoming sometimes severe difficulties in accessing funding, staffing or procuring resources to secure their survival and development. The editorial introduces the special issue by outlining the motivation that led to its publication, the common themes and the contribution of the papers presented, and by suggesting some future research avenues in light of recent developments. We strongly encourage our readers to discover the commonalities and differences that characterize the business and reporting environment of SMEs across the CEE region, as well as the diversity of approaches and practice existing in the region.

Suggested Citation

  • Catalin Nicolae Albu & Karol Marek Klimczak, 2017. "Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 221-228, June.
    • Handle: RePEc:ami:journl:v:16:y:2017:i:2:p:221-228
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    Citations

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    Cited by:

    1. Ahmad H. Juma’h & Yazan Alnsour, 2018. "Using Social Media Analytics: The Effect of President Trump’s Tweets On Companies’ Performance," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 100-121, March.
    2. Elżbieta Izabela Szczepankiewicz, 2021. "Identification of Going-Concern Risks in CSR and Integrated Reports of Polish Companies from the Construction and Property Development Sector," Risks, MDPI, vol. 9(5), pages 1-31, May.
    3. Elżbieta Izabela Szczepankiewicz & Windham Eugene Loopesko & Farid Ullah, 2022. "A Model of Risk Information Disclosures in Non-Financial Corporate Reports of Socially Responsible Energy Companies in Poland," Energies, MDPI, vol. 15(7), pages 1-34, April.

    More about this item

    Keywords

    SME; financial reporting; managerial accounting; CEE; European Union; Romania; Poland; Slovenia; Turkey;
    All these keywords.

    JEL classification:

    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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