Abstract:This paper aims to analyse the relationships between management accounting practices and sources of financing. Data were collected from a survey questioning the profiles, the sources of financing and the management practices adopted by 52 small business in a textile cluster. It could be observed that 38.5% of the firms were initially fund-raised by family resources and that 42.3% resorted to the personal funds of the owner. As for resources used to maintain the business, 34% of the respondents answered that it… Show more
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