Financial and non-financial information transfer and communication within small and medium enterprises

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dc.contributor.authorLiu, M.
dc.contributor.authorLord, B.
dc.contributor.authorDixon, K.
dc.date.accessioned2013-03-10T20:51:53Z
dc.date.available2013-03-10T20:51:53Z
dc.date.issued2012en
dc.description.abstractThis participant-observation study explores the process of gathering and evaluating both financial and non-financial information and communication and transfer of that information within a medium-sized electrical service company in Christchurch, New Zealand. The previous literature has established the importance and the main characteristics of small and medium enterprises, mainly studying manufacturing companies. However, there has been little research done in New Zealand on the overall communication process and the financial and non-financial information usage in a small-medium enterprise. The Electrical Company has a flat structure which allows flexibility. The two owners understand the importance of financial management and use financial information extensively to ensure the business expenses are under control. The owners also gather and use non-financial information through talking to their accountant, their customers and people in the same industry and they keenly follow the news on the rebuilding of Christchurch after the recent earthquakes.en
dc.identifier.citationLiu, M., Lord, B., Dixon, K. (2012) Financial and non-financial information transfer and communication within small and medium enterprises. Palmerston North, New Zealand: 6th New Zealand Management Accounting Conference, 22-23 Nov 2012. 39pp.en
dc.identifier.urihttp://hdl.handle.net/10092/7481
dc.language.isoen
dc.publisherUniversity of Canterbury. Department of Accounting and Information Systemsen
dc.rights.urihttps://hdl.handle.net/10092/17651en
dc.subject.anzsrcField of Research::15 - Commerce, Management, Tourism and Services::1503 - Business and Management::150301 - Business Information Management (incl. Records, Knowledge and Information Management, and Intelligence)en
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350716 - Small business organisation and managementen
dc.titleFinancial and non-financial information transfer and communication within small and medium enterprisesen
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