Small business modelling within the financial accounting conceptual framework
1999
The accounting conceptual framework, outlined in the CICA (Canadian Institute of Chartered Accountants) Handbook, is used to create a continuous feedback financial model to study the behavioral aspects of the small business environment. With this framework, parameters of importance can be bound together through established pre-defined relationships. Based on a control model, various parameters were altered to simulate various business events. The information gathered seems to reflect behavioral patterns seen as a result of such business events.
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