Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/114638 
Autor:innen: 
Erscheinungsjahr: 
1992
Quellenangabe: 
[Journal:] Journal of Small Business Finance [ISSN:] 1057-2287 [Volume:] 1 [Issue:] 3 [Publisher:] JAI Press [Place:] Greenwich, CT [Year:] 1992 [Pages:] 221-232
Verlag: 
JAI Press, Greenwich, CT
Zusammenfassung: 
Successful decision making in small firms requires the availability of financial information and its deployment in a variety of financial management techniques. This prescriptive dictate and the techniques and practices it advocates have developed from, and are supported by, a framework of assumptions derived from mainstream neoclassical economics. Substantial relaxation of these assumptions is often necessary to provide plausible explanations for many observed practices such as the irregular use of financial information in small firm decision contexts. Rather than seeking to justify these departures within the extant framework, understanding may be better accommodated by adopting a different perspective. Concerned primarily with the role of entrepreneurs in the market process, the Austrian school of economic thought appears well placed to provide an appropriate framework for the study of small firms. Financial information in this alternative framework is likely to have a different, less prescriptive, role in decision making.
Schlagwörter: 
Information
Decision-making
Small Firm
JEL: 
L25
G32
M13
Dokumentart: 
Article

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