Small Firms Management: Use of Accounting Information for Managerial Purposes
8 Pages Posted: 4 Jun 2001
This paper deals with some aspects of use of accounting systems in the context of small firms. Some relevant topics from the theoretical background are discussed synthetically. After, we present some results of a research over a group of small companies from South of Brazil. We concluded that these companies use accounting information for managerial purposes, but with some limitations. One of these limitations is the low level of their manager team.
Note: The downloadable paper is written in Portuguese.
JEL Classification: M40, M46, D83
Suggested Citation: Suggested Citation