A Survey of SME Accounting and Reporting Practices in Austria
This report gives an overview of the key results from the analysis of the data collected in a survey conducted in October and November 2012 by the Austrian Institute for small and medium enterprise (SME) research on behalf of the World Bank center...
| Main Authors: | , |
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| Format: | Report |
| Language: | English en_US |
| Published: |
World Bank, Vienna
2016
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2016/05/26396213/survey-sme-accounting-reporting-practices-austria http://hdl.handle.net/10986/24428 |
| Summary: | This report gives an overview of the key
results from the analysis of the data collected in a survey
conducted in October and November 2012 by the Austrian
Institute for small and medium enterprise (SME) research on
behalf of the World Bank center for financial reporting
reform (CFRR). The survey was carried out using an online
questionnaire and captures data from more than 780 SMEs that
are representative of the Austrian SME sector. The primary
purpose of this report is to assist the accounting and
auditing profession, policy makers, and users of financial
information in understanding the value and the constraints
of SMEs’ financial reporting practices. It also feeds into a
broader CFRR study on corporate financial reporting reform
in Austria. The report presents the results of the survey
grouped by topical areas as follows: accounting practices in
Austrian SMEs; auditing financial statements; SME financing;
and financial reporting and access to finance. |
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