小企业的会计信息需求模型构建[文献翻译]

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1、本科毕业论文(设计) 外 文 翻 译题 目 浙江中小企业会计信息质量研究 专 业 会 计 学 外文题目 Modelling the Accounting Information Requirements of Small Businesses 外文出处 Accounting and Business Research 外文作者 Scott Holmes Des Nicholls 1原文:原文:Modelling the Accounting Information Requirements of Small BusinessesAbstract Studies in various locat

2、ions have indicated that practicing accountants are an important source of advice and information to the small business sector. However, prior research has concentrated on establishing a relationship between the two parties and in ascertaining the extent of services provided. This paper highlights t

3、he limited acquisition or preparation of detailed accounting information by Australian small business owner/managers. Operating and environmental variables which influence the preparation or acquisition of detailed accounting information are established and logistic regression techniques used to est

4、imate an appropriate explanatory model, from which estimates of the probability that a firm, with particular attributes which are reflected in the explanatory variables in the model, will prepare or acquire a given level of accounting information.IntroductionSmall business owner/managers rarely have

5、 ready access to all of the information necessary to conduct the many aspects of their business operations effectively. Recent studies in various locations (Fargher, 1971; Back, 1978; Glen, 1980; Page, 1984; Peacock, 1985; Carsberg et al, 1985) have indicated that practising accountants are an impor

6、tant source of advice to small business, which is defined for the purpose of this paper as a business with a maximum of twenty employees (including owners), which represents over 90% of businesses operating in the private sector. However, investigation of the factors which determine the information

7、requirements of small business has been limited. This paper investigates the degree of preparation/acquisition of accounting information by small business owner/managers for use in making business decisions. Factors (or variables) influencing the preparation of accounting information are examined. V

8、arious explanatory variables are then used to develop and estimate a 2logistic regression model from which the probability that a small business will prepare/acquire statutory, budget and additional accounting information is estimated. The estimates produced are of particular relevance and use to th

9、e accounting profession, as will be demonstrated in the fourth section. Survey detailsThe quantitative information summarized and analysed in this paper has been obtained from a large scale survey of Australian small businesses conducted in mid-1986. The questionnaire was pilot tested on 100 small b

10、usinesses in late 1985. This assisted in developing the methodology for the large-scale survey (for further information on the pilot study and subsequent results, see Holmes, 1986). The survey questionnaire was principally designed to obtain information from small business owner/managers relating to

11、 the accounting information either produced within the firm or sought externally from practising accountants.In devising the sample frame of firms the aim was to obtain a coverage in a number of different locations and across the majority of industry groups. Accordingly, a stratified sample of 3780

12、small independent enterprise units was selected, consisting of 180 firms from each of the seven industry groups (as classified by the Australian Bureau of Statistics) in three locations (Sydney, Melbourne and Brisbane). The sample was not divided on a proportionate basis (based upon the total small

13、business population per location) as the overall sample size was too small, when compared to the total population, to justify such an approach. Some 17% of the original samples were found to be dead listings, so that the elective number of small firms surveyed was 3,140. Usable questionnaires were r

14、eturned by 928 firms, which present a response rate of about 30 percent. Tests for possible non-response bias were conducted. The details of which are summarized in Appendix 1. Accounting information and logistic regression modelsAccounting InformationThe owner/managers were asked to indicate the in

15、formation prepared either by the business or an external account (at least annually).The responses listed in Table1 indicate that the majority of respondents prepare or acquire a tax return (as 3required by the Income Tax Assessment Act) and/or statutory accounts (as required by the Companies Act or

16、 Code).Information of a non-statutory nature (broadly classified as additional) is sought externally by a relatively small number of respondents. From an inspection of the data in Table 1, it would appear that there is a significant difference between the internal and external preparation of accounting information. In order to check the hypoth

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