Financial documents in small business: examining the influence of the business life-cycle /
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(Published version)
Date
2012
Authors
Blackmore, Dale Stewart,
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thesis
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Abstract
This study examines the influence of small business life-cycle stage on owner-manager‘s use of financial documents. The aim is to determine if a relationship exists between the life-cycle stage, as perceived by owner-managers, and the preparation and use of financial documents for decision making for particular business tasks, namely corporate governance, short term operating decisions and long term planning. The study integrates life-cycle and effectuation theories with self-categorisation models and compliance theory to address financial document preparation and use by owner-managers within small businesses. The main method is cross-sectional analysis using anonymous mail survey data sourced from respondents in the civil construction industry of South Australia in 2009.
School/Discipline
University of South Australia. School of Commerce.
School of Commerce
School of Commerce
Dissertation Note
Thesis (Masters by research(Accounting))--University of South Australia, 2012.
Provenance
Copyright 2012 Dale Stewart Blackmore. This work is made available under the Creative Commons Attribution-NonCommercial-NoDerivs Australia 3.0 licence (http://creativecommons.org/licenses/by-nc-nd/3.0/au/)
Description
1 ethesis (xii, 216 pages) :
illustrations.
Includes bibliographic references.
illustrations.
Includes bibliographic references.