文章基本信息

标题：The accounting professions’ role in financial management skills development of small businesses
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作者：Corrinna L. Kirsten ; Johannes R. Fourie
期刊名称：Journal of Economic and Financial Sciences
印刷版ISSN：1995-7076
电子版ISSN：2312-2803
出版年度：2012
卷号：5
期号：2
页码：459-480
DOI：10.4102/jef.v5i2.294
摘要：The support of small businesses in South Africa forms part of national strategies for creating jobs and wealth. To support small businesses, initiatives aimed at developing financial management skills (through training, support services and mentoring) are offered by various public and private sector organisations. Using a multi-case study design, this study explores the nature and extent of the financial management skills development interventions offered by a selection of Western Cape small business development support organisations. The study finds that the financial management skills development interventions on offer are generalised and limited in reach. Given the skills and expertise available in the South African accounting profession, the study also considers this profession’s involvement in financial management skills development interventions. The study’s main contribution is to demonstrate how members of the South African accounting profession can contribute to transferring financial management skills in a manner that will address the profession’s corporate social responsibility.
其他摘要：The support of small businesses in South Africa forms part of national strategies for creating jobs and wealth. To support small businesses, initiatives aimed at developing financial management skills (through training, support services and mentoring) are offered by various public and private sector organisations. Using a multi-case study design, this study explores the nature and extent of the financial management skills development interventions offered by a selection of Western Cape small business development support organisations. The study finds that the financial management skills development interventions on offer are generalised and limited in reach. Given the skills and expertise available in the South African accounting profession, the study also considers this profession’s involvement in financial management skills development interventions. The study’s main contribution is to demonstrate how members of the South African accounting profession can contribute to transferring financial management skills in a manner that will address the profession’s corporate social responsibility.
关键词：accounting profession; financial management skills; corporate social responsibility (CSR); financial management mentoring; financial management support services; financial management training; small business development
其他关键词：accounting profession;financial management skills;corporate social responsibility (CSR);financial management mentoring;financial management support services;financial management training;small business development