The Use of Financial Accounting by Small and Medium Enterprises in Poland
Artykuł w czasopiśmie
MNiSW
100
Lista 2021
| Status: | |
| Autorzy: | Surma-Syta Anna, Majek Adrian |
| Dyscypliny: | |
| Aby zobaczyć szczegóły należy się zalogować. | |
| Rok wydania: | 2021 |
| Wersja dokumentu: | Elektroniczna |
| Język: | angielski |
| Numer czasopisma: | Special Issue 2 |
| Wolumen/Tom: | 24 |
| Strony: | 453 - 462 |
| Efekt badań statutowych | NIE |
| Materiał konferencyjny: | NIE |
| Publikacja OA: | TAK |
| Licencja: | |
| Sposób udostępnienia: | Otwarte czasopismo |
| Wersja tekstu: | Ostateczna wersja opublikowana |
| Czas opublikowania: | W momencie opublikowania |
| Data opublikowania w OA: | 30 czerwca 2021 |
| Abstrakty: | angielski |
| Purpose: The purpose of the article is to examine the frequency of using data from accounting and the perception of accounting functions by small and medium-sized enterprises in Poland. Design/Methodology/Approach: The research tool used was a questionnaire conducted on a group of 150, randomly selected business entities from the group of small and medium-sized enterprises (SMEs). The questionnaire survey was conducted in January and February 2021. The questionnaire contained 21 metric and content questions of single-choice, multiple-choice, and Likert scale questions. The study used the Chi-square test of independence and nonparametric Gamma and Cramer correlation coefficients. Findings: Based on the conducted research, it was revealed that all analysed small and medium-sized enterprises use accounting data to conduct their business activities. Large companies use this data with greater frequency. Regardless of their size, the surveyed SMEs identify other accounting functions besides the information function, such as analytical (90% small and 99% medium-sized enterprises), reporting (98% small and 98% medium-sized enterprises), controlling (90% small and 97% medium-sized enterprises), evidential (90% small and 96% medium-sized enterprises). In an open-ended question, 21 (including 17 medium-sized) of the 150 surveyed companies listed other accounting functions, including managerial, organizational, decision-making, strategic, in planning, hedging, statistical, economic, business support, in obtaining financing. Practical Implications: Thanks to the identification of many accounting functions, new technologies and data availability, entrepreneurs can successfully use this data in the daily functioning of business entities and make better decisions. Originality/Value: The accounting functions identified by companies from the SME sector go beyond those described in the literature, which may constitute another subject of research. |
