کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10489402 | 937750 | 2005 | 20 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
'Bootstrapping': the investment decision-making process in small firms
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
This paper presents findings from a study of investment decision making process in small manufacturing enterprises in the printing and clothing industries. The study uses 'insider accounts' as an innovative qualitative methodology, which involves in-depth, semi-structured interviews and direct observation, conducted longitudinally in eight case study companies. 'Insider accounts' is a research method which includes detailed accounts from the actors themselves, incorporating the actual motives and behaviour of owner-managers, based on the philosophy that the 'objects' studied are in fact 'subjects', who produce accounts of their world. The paper presents findings from the eight case study firms, which suggest that owner-managers predominantly use 'bootstrapping' techniques for their investment appraisal rather than the more formal methods suggested in the financial management literature.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The British Accounting Review - Volume 37, Issue 3, September 2005, Pages 299-318
Journal: The British Accounting Review - Volume 37, Issue 3, September 2005, Pages 299-318
نویسندگان
Ignatius Ekanem,