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Necessity And Reality Between Information Transparency In Performance SMEs To Track

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Author Info

  • Constanţa Iacob

    ()
    (University of Craiova, Romania)

  • Silvia Simionescu (Buşe)
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    Abstract

    Although organizational performance is one of the most useful outcome variables are used today and its many measures, there is a lack of consensus on ways to measure performance of SMEs. As a business specializes in measurement, evaluation, knowledge management and control of assets, liabilities and equity, and the results obtained, the accounts must provide chronological and systematic recording, processing, publication and preservation of information on financial position, financial performance and cash flows, both for their domestic needs and in dealing with present and potential investors, financial and trade creditors, customers, public institutions and other users. A modern accounting system, but one which is open to investors and accounting can be applied outside the application of IFRS subject of this article.

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    Bibliographic Info

    Article provided by University of Petrosani, Romania in its journal Annals of the University of Petrosani - Economics.

    Volume (Year): 10 (2010)
    Issue (Month): 4 ()
    Pages: 117-124

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    Handle: RePEc:pet:annals:v:10:y:2010:i:4:p:117-124

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    Web page: http://www.upet.ro/

    Related research

    Keywords: SME; IFRS; information; transparency; relevance; convergence performance;

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    Cited by:
    1. Gheorghe Florin Buşe, 2012. "Aspects of The Manager Activities Within The Future Competitive Environment," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 77-84.
    2. Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu, 2012. "Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 179-192.

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