A special issue of International Journal of Entrepreneurship and Small Business
Accounting and finance are integral activities in all firms. In SMEs, they represent a unique challenge because of differing organisational contexts and differing owner objectives. In this special issue, authors are invited to share their interpretation of these challenges through contributions based on empirical data or by taking a more conceptual and theoretical perspective.
Themes of particular interest include, but are not limited to:
- Identifying techniques and processes used in SMEs in respect of financial accounting, management accounting and finance activities
- Analysing differences between techniques and processes used in SMEs and those used in large organisations (or across different-sized organisations)
- Evaluating the importance of accounting and financial management techniques (such as budgeting and regular reporting) to SME success
- Exploring theoretical foundations for unique aspects of accounting and finance identified in SMEs
- Analysing the advantages and disadvantages of allowing differential reporting practices between SMEs and other organisations (especially in an environment of International Financial Reporting Standards)
- Identifying potential alternative measures of risk return relationships in the absence of external market data to inform a CAPM approach
- Evaluating the contributions to SME success from venture capitalists, business angels and other informal financial sources
Deadline for submission of papers: 31 July, 2008
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