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Financial Accounting Reports: Their Importance in Managing SMEs

Author

Listed:
  • Baba Camelia Mirela

    (“Transilvania” University of Brasov Faculty of Economic Sciences and Business Administration)

Abstract

The main objective of this study is to investigate the views of managers of small and medium entities regarding financial reports and their usefulness in decision making process. The information is obtained from the research of secondary (selective bibliographic research) and primary sources (qualitative research based on individual discussions).

Suggested Citation

  • Baba Camelia Mirela, 2012. "Financial Accounting Reports: Their Importance in Managing SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-58, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:3:p:58
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    More about this item

    Keywords

    financial accounting reports; managers; SMEs;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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