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Advance notice: MyCIMA will be unavailable 19–23 April.
Please be aware that as of Monday 3rd April 2023 the ability to register as a new CIMA Candidate or re-activate your CIMA account has been suspended and will not be available until Tuesday 3rd May.
There will be a scheduled maintenance on Saturday, 1st of April at 17:30 BST to Sunday, 2nd of April at 9:00 BST. Users can still access MyCIMA to schedule or start an Exam but other MyCIMA services will not be available. Users will not be able access Study Planner, CGMA Store, CGMA.org, and Competency and Learning. In the meantime, we apologize for any inconvenience caused.

Jun 2010

Barriers and catalysts to sound financial systems in small-sized enterprises

This study focused upon the small business sector of the economy and it had three main aims. Firstly, it investigated the role, function and scope of the financial management systems operating within small firms. Secondly, it attempted to understand why in certain firms robust financial systems exist, whereas in others they are seen to be weak. Finally, the role of training and other support needs for sound financial management systems was investigated .

Included within the analysis was the consideration of whether sound accounting systems are contingent upon such factors as the role of the accounting profession, in-house accounting functions, the characteristics of the owner/director and business development training and support. 

Barriers and catalysts to sound financial systems in small-sized enterprises

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