Accountancy-Based Sources of Information for Planning Purposes in SMEs

Emil Papazov and Lyudmila Mihaylova ()
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Lyudmila Mihaylova: University of National and World Economy, Sofia & University of Ruse

Copernican Journal of Finance & Accounting, 2016, vol. 5, issue 1, 173-183

Abstract: The present paper’s research objective is to reveal the specifics and capabilities of the accountancy to serve as an information base for planning of the business of SMEs. In this regard, a research method (a survey) focusing on study of documentation in a number of Bulgarian SMEs has been carried out. Based on the results gained after the implementation of the research method, main sources of information for planning purposes in SMEs have been synthesized and evaluated. The main conclusions are that due to relatively high level of quality, actuality and availability, the accountancy-based data can constitute a major source of information for planning purposes in SMEs.

Keywords: SMEs; Business Planning; Accountancy-Based Sources of Information (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:cpn:umkcjf:v:5:y:2016:i:1:p:173-183

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