The Hygiene Factor of Growth for Small and Medium-sized Enterprises: An Internal Control Perspective

摘要：

While previous studies have reported many motivator factors contributing to the growth ofsmall and medium-sized enterprises. We attempt to shed light on the hygiene factors-from internalcontrol perspective. The purpose of this study is to elaborate the role of internal control and to integratefive components in COSO into the growth of SMEs. The results of the study suggest that internalcontrol is critical in the growth of SMEs. SMEs should acquire competitive advantage through internalcontrol.

关键词： Hygiene factor growth SMEs Internal Control

作者: SONG Weiwei

作者单位: Accounting Department, Chongqing University of Technology, P.R.China, 400050

会议类型: 国际会议

会议名称: 2009 International SME Development Forum(2009 中小企业发展国际论坛)

会议地点: 北京

会议语种:英文

页码: 22-26

在线出版日期: 2009-10-01（万方平台首次上网日期，不代表论文的发表时间）