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بررسیهای حسابداری و حسابرسی | ||
مقاله 1، دوره 3، شماره 1 - شماره پیاپی 1000135، تیر 1373 اصل مقاله (794.12 K) | ||
نویسندگان | ||
Youness Alizadeh؛ Chris McDowell؛ Colleen Wade* | ||
عنوان مقاله [English] | ||
Accounting Profit As A Measurement of Performance A Case Study of Small Retail Enterprises | ||
چکیده [English] | ||
In this paper the issue of performance measurement for very small enterprises is examined. A case study was undertaken to examine seven small retailer's in the Northern NSW City of Lismore . The retailer's beliefs and attitudes about profit and performance measurement are shown to be at a variance with normative expectations. Participants demonstrated a poor understanding of profit measurement, and were inclined towards other measures of performance. | ||
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