...Issam Benhayoun; Ibtissam Zejjari Purpose This study aims to investigate the determinants influencing the prospective adoption of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco. Design/methodology/approach Framed within...

... to determine the relationship between CSR information received by small and medium-sized enterprises (SMEs) and CSR's diffusion and the mediating role of environmental awareness in Angola as a country representative of the African context. Design/methodology/approach The empirical study analyzes managers...

...Mamorena Lucia Matsoso; Moses Nyathi; Franklin A. Nakpodia Purpose The capacity to plan, manage and control small and medium-sized enterprises (SMEs) is critical to realising their organisational goals. This paper assesses the effectiveness and perception of budgeting and budgetary control systems...