العوامل المؤثرة في تحسين جودة التقارير المالية بالمنشآت الصغيرة و متوسطة الحجم : دراسة ميدانية

Abstract EN

Small and medium-sized enterprises, global and local, face many changes and challenges, which led to the emergence of new concepts in the management of those establishments that seek to achieve the goal of survival and continuity in the world of competition, by changing their traditional methods that are not commensurate with the challenges faced by enterprises, and adopting modern management concepts The facility is able to deal with and overcome its challenges to achieve the best level of performance.

The formal practices of the Egyptian Accounting Standards Board began towards the issue of financial reports in small and medium-sized enterprises since the beginning of the second half of the last century where there were no common scientific rules being applied by the practitioners of the accounting profession and every body in each of the industrialized countries set up special accounting rules In which it believes that it is consistent with its accounting concepts.