Naslov
Information requirements of the users of SMEs financial reporting

Autori
Smrekar, Nikolina ; Oluić, Ana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
XXIII. International Scientific Conference (microCAD) ; Section P: Company Competitiveness in the XXI Century : proceedings / - Miskolc : University of Miskolc, 2009, 325-330

ISBN
978-963-661-866-7

Skup
International Scientific Conference (23 ; 2009)

Mjesto i datum
Miskolc, Mađarska, 19.03.2009. - 20.03.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
information requirements; SMEs; internal and external users; accounting information system

Sažetak
Small and medium-sized entities (SMEs) present the backbone of each country regardless of the degree of their development. Because of their importance it is necessary to focus on information requirements of the users of SMEs financial reporting. Without a structured notation on business transactions it is impossible to have quality information that is necessary for financial reporting users in order to take a decision i.e. for comprehensive company management. Therefore it’ s important to have a quality Accounting Information System (AIS). There are some slight differences between requirements of internal and external users but at the end they all need comparable financial information about the company’ s position on the market. Internal users are devoted to accomplish growth and development of their company unlike external users who need to, among other things, evaluate if investing in a company is a good decision, if the company is presenting fair and objective financial information, etc. It’ s also very important to emphasize that small and medium-sized entities do not have the same information requirements as large entities so the main issue is to identify those differences and act towards the goal of having good basis for decision making and reaching the development of SMEs i.e. development of the whole economic system of observed country.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA