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| Author: | McMahon, R. G. P. |
| Title: | Business growth and performance and the financial reporting practices of Australian manufacturing SMEs |
| Journal: | Journal of Small Business Management
2001 : APR, VOL. 39:2, p. 152-164 |
| Index terms: | SMALL AND MEDIUM-SIZED ENTERPRISES (SMES) COMPETENCIES FINANCIAL MANAGEMENT FINANCIAL REPORTING MANUFACTURING INDUSTRY |
| Language: | eng |
| Abstract: | The impact of financial reporting practices upon business growth and performance outcomes amongst small and medium-sized enterprises (SMEs) engaged in manufacturing in Australia is described. Management is a complex activity affected by a myriad of interacting internal and external factors, and must be undertaken in an holistic manner in SMEs. Improved financial reporting should be viewed as a part of a broader competence in financial management which is likely to lead to more effective management of SMEs. |
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