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  • A Comprehensive Analysis of the Business Literacies of Australian Small Businesses

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    Belle Isle935065-Published.pdf (1.787Mb)
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    Author(s)
    Belle Isle, Melissa
    Freudenberg, Brett
    Griffith University Author(s)
    Freudenberg, Brett D.
    Belle Isle, Melissa N.
    Year published
    2021
    Metadata
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    Abstract
    Little is known about the knowledge (literacy) of small business owners (SBO). This is of concern as the capabilities of SBOs may be central to the success of their business. For example, such literacies might influence the SBO’s ability to manage cashflow, know their obligations under the tax system and how to interpret the financial position of the business. This article reports a survey of small businesses in the service sector in terms of their literacy for financial statements, computer accounting software and business tax, and if there is any relationship between them. Results demonstrates that there is a linear ...
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    Little is known about the knowledge (literacy) of small business owners (SBO). This is of concern as the capabilities of SBOs may be central to the success of their business. For example, such literacies might influence the SBO’s ability to manage cashflow, know their obligations under the tax system and how to interpret the financial position of the business. This article reports a survey of small businesses in the service sector in terms of their literacy for financial statements, computer accounting software and business tax, and if there is any relationship between them. Results demonstrates that there is a linear relationship between them and that certain demographics are likely to have lower overall literacy.
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    Journal Title
    Journal of Australian Taxation
    Volume
    23
    Issue
    1
    Publisher URI
    http://classic.austlii.edu.au/au/journals/JlATax/2021/5.html
    Copyright Statement
    © 2021 Journal of Australian Taxation. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
    Subject
    Taxation law
    Small business organisation and management
    accounting
    cashflow
    literacy
    small business
    tax
    Publication URI
    http://hdl.handle.net/10072/412594
    Collection
    • Journal articles

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