J. Ritchie
Disclosing smaller business success and failure
Ritchie, J.; Richardson, S.
Authors
S. Richardson
Abstract
The article argues that smaller businesses are mostly sidelined from the current debate about corporate governance. As a result they are less scrutinized than their larger corporate counterparts. They are afforded exceptionalist ‘special case’ status and are specially promoted through state policy, yet genuine grassroots evidence would appear lacking. The state therefore currently proceeds with its ‘British enterprise revolution’ and ‘new’ enterprise culture with targets and measures that would underline smaller business ‘success’ while reconstructing ‘failure’ at the same time. Thus, as long as accounting disclosures are taken as definitive evidence of such businesses’ success and failure, the critical study of actual accounting within them might produce more grassroots evidence regarding their exceptionalist ‘special case’ claims. The case study, MIS Limited, used here for this purpose, reveals other sides to the personalism associated with managing smaller businesses, which question these claims. As a ‘real-time’ accounting-practitioner investigation of the actual processes of smaller business success and failure, both the case study and research process are relatively unusual, but they could point to new directions for further research.
Citation
Ritchie, J., & Richardson, S. (2004). Disclosing smaller business success and failure. The British Accounting Review, 36(3), 233-250. https://doi.org/10.1016/j.bar.2004.03.002
Journal Article Type | Article |
---|---|
Publication Date | Sep 1, 2004 |
Deposit Date | Mar 26, 2007 |
Journal | British Accounting Review |
Print ISSN | 0890-8389 |
Publisher | Elsevier |
Peer Reviewed | Peer Reviewed |
Volume | 36 |
Issue | 3 |
Pages | 233-250 |
DOI | https://doi.org/10.1016/j.bar.2004.03.002 |
Keywords | British enterprise revolution, Exceptionalist, Smaller business exceptionalism, Personalism. |
You might also like
Economic governance, accountability and accounting change in East Asia
(2008)
Journal Article
Accountability in the East Asian economic miracle, crisis and recovery
(2004)
Journal Article
Interrogating the Asian crisis: Economic governance under challenge
(2001)
Journal Article
Microfinance: Accountability from the grassroots
(2006)
Journal Article
Loan officers and loan 'delinquency' in microfinance: A Zambian case
(2007)
Journal Article
Downloadable Citations
About Durham Research Online (DRO)
Administrator e-mail: dro.admin@durham.ac.uk
This application uses the following open-source libraries:
SheetJS Community Edition
Apache License Version 2.0 (http://www.apache.org/licenses/)
PDF.js
Apache License Version 2.0 (http://www.apache.org/licenses/)
Font Awesome
SIL OFL 1.1 (http://scripts.sil.org/OFL)
MIT License (http://opensource.org/licenses/mit-license.html)
CC BY 3.0 ( http://creativecommons.org/licenses/by/3.0/)
Powered by Worktribe © 2024
Advanced Search