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What is SME Owners and Accountants Perceptions of Financial Information in Small-And Medium-Sized Entities: A Sri Lanka Case Study about?

This study investigates the perceptions of SME owners and accountants in Sri Lanka regarding the users and financial information needs of SME financial reporting. Findings indicate that the primary users of SME financial information are owners, banks, and the Department of Inland Revenue, with information needs varying based on SME size. The research highlights gaps in existing literature and suggests that the current IFRS for SMEs may not adequately address the specific needs of Sri Lankan SMEs.

Author

rahel amelia

Language

EN