経営意志決定に対するキャッシュ・フロー計算書の影響 : 福岡県における中小企業を中心にして^[○!R]

概要

論文の詳細を見る
This paper compared and analyzed the results of a survey focusing on small and medium-sized enterprises with results from earlier research, which was taken into consideration when forming the survey, to examine whether the Statement of Cash Flows is achieving its planned functions and objectives. It was found that the level of recognition for the Statement of Cash Flows is low and that management decision making is conducted by placing importance on net profit after tax and sales. It was also found that the level of recognition for the Statement of Cash Flows was lower in comparison with large enterprises; implying that enterprise size is a large influencing factor. While there is a regulatory issue for small and medium-sized enterprises, the Statement of Cash Flows is not achieving its planned functions and objectives as my conclusion at the end.
日本経営教育学会の論文
2008-06-10