واقع المحاسبة في المؤسسات الصغيرة و المتوسطة : تجارب دولية

الملخص EN

Small and medium businesses occupy a special position in modern economies.

In recent years they have started to play an important role as a source of income, developing and creating new jobs opportunities.

According to statistics, the number of these businesses has noticeably increased, notably in developed countries.

Such an increase leads many researchers and specialists to look for the many characteristics of this kind of business undertakings.

Such is the main topic of the follwing research below