Results 201 to 210 of about 128,347 (314)

Examining the financial and commercial literacy of Australian Indigenous small business owners

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 667-690, March 2025.
Abstract Financial and commercial literacy are essential skills for small business owners to navigate an increasingly complex financial landscape. This study examines the financial and commercial literacy of 592 Indigenous and non‐Indigenous small business owners.
Mark Brimble   +5 more
wiley   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

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