Business Growth and Performance and the FinancialReporting Practices of Australian Manufacturing SMEs
Business Growth and Performance and the FinancialReporting Practices of Australian Manufacturing SMEs
复制标题
澳大利亚制造业中小企业的业务增长和绩效以及财务报告实践
DOI：
10.1111/1540-627x.00014
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发表时间：
2001
影响因子：
6.2
通讯作者：
R. Mcmahon
中科院分区：
文献类型：
--
作者：
R. Mcmahon
本文描述了一个解释性研究的影响，财务报告的做法对业务增长和业绩成果之间的中小型企业（SMEs）从事制造业在澳大利亚。这项研究能够在财务报告的范围和频率与中小企业增长和业绩的某些衡量标准之间建立一些具有统计意义的双变量关联。然而，财务报告实践的状态在多变量分析中被其他重要影响所包含。管理是一项复杂的活动，受到无数相互作用的内部和外部因素的影响，在中小企业中不可避免地必须以全面的方式进行。特定的实践对整个任务做出了贡献，但不一定突出为普遍遇到的问题的包罗万象的解决方案。因此，有人认为，改进的财务报告应现实地视为财务管理方面更广泛能力的一部分，这种能力与其他职能能力一起，有可能导致对中小企业更有效和更有效率的管理，并大大改善它们的前景。
This article describes an explanatory study of the impact of financial reporting practices upon business growth and performance outcomes amongst small and medium‐sized enterprises (SMEs) engaged in manufacturing in Australia. The study is able to establish some statistically significant bivariate associations between the extent and frequency of financial reporting undertaken and certain measures of SME growth and performance. However, the state of financial reporting practices becomes subsumed by other important influences in multivariate analysis. Management is a complex activity affected by a myriad of interacting internal and external factors, and must inevitably be undertaken in an holistic manner in SMEs. Particular practices make a contribution to the whole task without necessarily standing out as all‐embracing solutions to problems generally encountered. Thus, it is argued that improved financial reporting should be realistically viewed as simply part of a broader competence in financial management which, taken together with other functional capabilities, is likely to lead to more effective and efficient management of SMEs and significantly improve their prospects.