Information gaps in small enterprise management in the light of the information-economic paradigm of accounting
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The main goal of the paper is to present the results of empirical studies con-cerning gaps in financial information reported by the managers of small enterpris-es. Another objective is to identify the factors which condition these gaps.The study included a survey of managers of small companies and statistical analysis of its results (structure and dependencies). The presentation of the results is preceded by theoretical introduction, comprising discussion of the role of infor-mation in business management, definition of the concept of financial information and identification of the factors influencing it, based on the established paradigm of accounting.
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