Contribution à l'étude de la genèse des états financiers des PME

Benoît Lavigne

ACCRA, 2002, vol. 8, issue 1, 25-44

Abstract: This article deals with the objectives and origins of annual and interim financial statements in small and medium-sized businesses (SMBs). Questionnaires conducted with their management leader in Canada enabled us to conclude that SMB are very heterogeneous by nature and do not constitute reduced models of large organizations. More specifically, this research add a validation to an information system conceptuel framework.

Keywords: accounting; small business; financial statements; objectives; information system (search for similar items in EconPapers)
Date: 2002
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