期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2014
卷号：1
页码：178-188
语种：English
出版社：Universitaria Craiova
摘要：Although traditional economy more SMEs seem to be effective only run on intuition,judgments and experience,without recourse to another information system than the one represented by some accounting data as mandatory (Dupuy,1987) ,the frequent absence of these tools can explain more bankruptcies (Holmes et Nicholls,1988,McMahon et Holmes,1991;Calot et Michel,1996).Hostility current business world,supported by the growing complexity and globalization,requires intuition coupling managers a more formal,sophisticated management tools (Chapellier,1994) and modern accounting information systems,complex and active (Lavigne,2002).
关键词：SME;organizational thresholds;accounting information system;budget costs;influence factors
