IDEAS home Printed from https://ideas.repec.org/a/pet/annals/v10y2010i4p117-124.html
   My bibliography  Save this article

Necessity And Reality Between Information Transparency In Performance SMEs To Track

Author

Listed:
  • Constanţa Iacob

    () (University of Craiova, Romania)

  • Silvia Simionescu (Buşe)

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.

Suggested Citation

  • Constanţa Iacob & Silvia Simionescu (Buşe), 2010. "Necessity And Reality Between Information Transparency In Performance SMEs To Track," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(4), pages 117-124.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:4:p:117-124
    as

    Download full text from publisher

    File URL: http://upet.ro/annals/economics/pdf/2010/20100412.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Máttar, Jorge & Moreno Brid, Juan Carlos & Peres Núñez, Wilson, 2002. "Foreign investment in Mexico after economic reform," Estudios y Perspectivas – Sede Subregional de la CEPAL en México 10, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    More about this item

    Keywords

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

    JEL classification:

    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pet:annals:v:10:y:2010:i:4:p:117-124. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Imola Driga). General contact details of provider: http://www.upet.ro/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.