The Use of Accounting for Financial Management 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: | Drukowana | Elektroniczna |
| Język: | angielski |
| Numer czasopisma: | Special Issue 2 |
| Wolumen/Tom: | 24 |
| Strony: | 741 - 750 |
| 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 aim of the publication is to verify the use of information obtained from accounting in business and financial management by small and medium enterprises (SMEs) in Poland. As part of this objective, the main hypothesis was formulated that small and medium-sized enterprises (SMEs) largely rely on accounting information to manage their assets and finances. Additionally, auxiliary hypotheses were put forward. Design/Methodology/Approach: The literature review was carried out. The research tool was a questionnaire addressed to a representative group of 150 randomly selected Polish small and medium-sized enterprises (SMEs). The questionnaire survey was conducted in January and February 2021. The questionnaire contained 21 single-choice and multiple-choice record and substantive questions using the Likert scale. Findings: The results of research show that 90% of the surveyed entities use data for financial management. 75% of companies use them to improve the debt collection process. Over 60% use this information when choosing the optimal sources of financing, incl. subsidies from the European Union. Approximately 70% of entities use accounting information to calculate the ROE, and more than 80% use it when analyzing and undertaking investment activities. Practical Implications: Owners of businesses are aware that thanks to accounting information they are able to make better decisions and manage their resources in a more optimal way, use them more effectively for their own purposes and improve the processes taking place in a given unit. Originality/Value: The processes and situations in which accounting data in the field of financial management are most often used are described. This publication provides an answer to what extent the theories from scientific literature find practical application in real reality in the field of property and financial management. The conducted research can be the basis for further analyzes of the importance of these data for companies in specific situations. |
