Financial Accounting Reports: Their Importance in Managing SMEs

Baba Camelia Mirela ()
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Baba Camelia Mirela: “Transilvania” University of Brasov Faculty of Economic Sciences and Business Administration

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 3, 58

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).

Keywords: financial accounting reports; managers; SMEs (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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