Auswirkungen von Aktenführung und Betrugsmanagement bei KMU

The importance of record-keeping and fraud management in small and medium-sized enterprises (SMEs) cannot be overstated. SMEs play a crucial role in both the economies of industrial and developing countries, particularly in job creation and poverty alleviation. However, the majority of SMEs have not recognized how essential a well-structured accounting system is, which would allow them to maintain accurate financial records. This book aims to analyze the extent to which accounting information is used to measure the financial performance of SMEs. Fraud is a debilitating factor that hampers business growth and poses a significant problem for many organizations, especially SMEs, as they have fewer resources to both prevent and recover from fraud. SMEs have fewer controls in place for fraud prevention and are therefore more susceptible to fraudulent activities. To reduce fraud and proactively manage risks, SMEs need to identify factors that lead to fraudulent behavior. This book will also assess the fraud management practices of SMEs.