Demand for Financial Information in Small Business Management : Empirical Study

• Autorzy: Jacek Jaworski
• Języki publikacji: EN

Abstrakty

EN

Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial flows in the enterprise. The main goal of the paper is to present the results of the questionnaire survey conducted in mid. 2010 among managers of small enterprises in Poland. The survey was used to recognize the usefulness of financial information in decision-making, to diagnose information needs of entrepreneurs and to identify factors affecting these needs. (original abstract)

Słowa kluczowe

EN

Enterprise management; Information in decision making; Information needs

PL

Zarządzanie przedsiębiorstwem; Informacja w podejmowaniu decyzji; Potrzeby informacyjne

• Czasopismo: e-Finanse
• Rocznik: 2012
• Tom: 8
• Numer: nr 3
• Strony: 10--25

Twórcy

autor

Jacek Jaworski

• Gdansk School of Banking, Poland

Bibliografia

• Aczel, A. D., Soundepardian, J. (2000). Complete Business Statistics. New York: McGraw-Hill/ Irwin.
• Block, S. (l997). Capital Budgeting Techniques Used by Small Business Firms in the l990s. The Engineering Economist, 42 (2).
• Brusa, A., Tarnawa, A. (2011). Raport o stanie sektora małych i średnich przedsiębiorstw w Polsce 2009-2010 (Report About Condition of Small and Medium Sized Enterprise Sector in Poland 2009-2010). Warszawa: PARP [in Polish].
• Chang, C. H., Lee, C. W. J. (l992). Information Acquisition as Business Strategy. Southern Economic Journal, vol. 58 (3).
• Corner, D. C. (1967). Financial Incentive in the Small Business. Social and Economic Administration, no. 5.
• Holmes, S., Kelly, G., Cunningham, R. (1991). The Small Firm Information Cycle: a Reappraisal. International Small Business Journal, vol. 4.
• Jaworski, J. (2011). The Use of Financial Information in Small Business Management in Poland. Opinions and Recommendations of Experts. Research Results. In: A. Adamik, S. Lachiewicz (Eds.) Methods and Concepts of Small and Medium-Sized Enterprises Management, Łódź: Technical University of Łódź Press.
• Jaworski J. (2012), Informacja finansowa w zarządzaniu małym przedsiębiorstwem. Potrzeby - źródła - wykorzystanie (Financial Information in Small Business Management. Needs -Sources - Usage), CeDeWu, Warszawa 2012 [in Polish].
• Kieżun, W. (1998). Sprawne zarządzanie organizacją (Efficient Management of Organization). Warszawa: SGH [in Polish].
• Luoma, G. A. (1967). Accounting Information in Managerial Decision-Making for Small Manufacturers. Research Monograph, no. 2, New York.: National Association of Accountants.
• Lybaerl, N. (1998). The Information Use in a SME: its Importance and Some Elements of Influence. Small Business Economics, vol. 10.
• Nogalski, B., Karpacz, J. (2011). Identyfikacja źródeł informacji wykorzystywanych w praktyce zarządzania małymi i średnimi przedsiębiorstwami (Identification of Informaction Sources Used in Practice of Management of Small and Medium-sized Enterprises. In: S. Lachiewicz, M. Matejun (Eds.) Zarządzanie rozwojem małych i średnich przedsiębiorstw (Management of Development of Small and Medium- sized Enterprises) .Warszawa: Wolters Kluwer [in Polish].
• Peacock, R. W. (1987). The Financial Effects of Business Bankruptcies. Accounting Forum, 10 (3).
• Pell, M. J., Wilson, N. (1996). Working Capital and Financial Management Practices in the Small Firm Sector. International Small Business Journal, no. 14 (2).
• Pielaszek, M. (2008). Pożądane kierunki zmian w rachunkowości małych i średnich przedsiębiorstw. Wyniki badań ankietowych SKwP w latach 2004-2006 (Desirable Directions of Changes in Accounting for Small and Medium Enterprises. Polish Accountant's Association Survey in 2004-2006). Zeszyty Teoretyczne Rachunkowości, tom 47 (103) [in Polish].
• Proctor, M. D., Canada, J. R. (1992). Past and Present Methods of Manufacturing Investment Evaluation: A Review of the Empirical and Theoretical Literature. The Engineering Economist Fall, vol. 38, iss. 1.
• Ross, S. A., Westerfield, R. W., Jordan, B. D. (1999). Finanse przedsiębiorstwa (Corporate Finance). Warszawa: Dom Wydawniczy ABC [in Polish].
• Ustawa z dnia 2.07.2004 r. o swobodzie działalności gospodarczej (UoSDZG), Dz. U. z 2007r., nr 155, poz. 1095 z późniejszymi zmianami (Act of July 02/2004 about freedom of economic activity).