1、本科毕业论文（设计）外文翻译题目浙江中小企业会计信息质量研究专业会计学外文题目MODELLINGTHEACCOUNTINGINFORMATIONREQUIREMENTSOFSMALLBUSINESSES外文出处ACCOUNTINGANDBUSINESSRESEARCH外文作者SCOTTHOLMESDESNICHOLLS1原文MODELLINGTHEACCOUNTINGINFORMATIONREQUIREMENTSOFSMALLBUSINESSESABSTRACTSTUDIESINVARIOUSLOCATIONSHAVEINDICATEDTHATPRACTICINGACCOUNTANTSAREA
2、NIMPORTANTSOURCEOFADVICEANDINFORMATIONTOTHESMALLBUSINESSSECTORHOWEVER,PRIORRESEARCHHASCONCENTRATEDONESTABLISHINGARELATIONSHIPBETWEENTHETWOPARTIESANDINASCERTAININGTHEEXTENTOFSERVICESPROVIDEDTHISPAPERHIGHLIGHTSTHELIMITEDACQUISITIONORPREPARATIONOFDETAILEDACCOUNTINGINFORMATIONBYAUSTRALIANSMALLBUSINESSOW
3、NER/MANAGERSOPERATINGANDENVIRONMENTALVARIABLESWHICHINFLUENCETHEPREPARATIONORACQUISITIONOFDETAILEDACCOUNTINGINFORMATIONAREESTABLISHEDANDLOGISTICREGRESSIONTECHNIQUESUSEDTOESTIMATEANAPPROPRIATEEXPLANATORYMODEL,FROMWHICHESTIMATESOFTHEPROBABILITYTHATAFIRM,WITHPARTICULARATTRIBUTESWHICHAREREFLECTEDINTHEEXP
4、LANATORYVARIABLESINTHEMODEL,WILLPREPAREORACQUIREAGIVENLEVELOFACCOUNTINGINFORMATIONINTRODUCTIONSMALLBUSINESSOWNER/MANAGERSRARELYHAVEREADYACCESSTOALLOFTHEINFORMATIONNECESSARYTOCONDUCTTHEMANYASPECTSOFTHEIRBUSINESSOPERATIONSEFFECTIVELYRECENTSTUDIESINVARIOUSLOCATIONSFARGHER,1971BACK,1978GLEN,1980PAGE,198
5、4PEACOCK,1985CARSBERGETAL,1985HAVEINDICATEDTHATPRACTISINGACCOUNTANTSAREANIMPORTANTSOURCEOFADVICETOSMALLBUSINESS,WHICHISDEFINEDFORTHEPURPOSEOFTHISPAPERASABUSINESSWITHAMAXIMUMOFTWENTYEMPLOYEESINCLUDINGOWNERS,WHICHREPRESENTSOVER90OFBUSINESSESOPERATINGINTHEPRIVATESECTORHOWEVER,INVESTIGATIONOFTHEFACTORSW
6、HICHDETERMINETHEINFORMATIONREQUIREMENTSOFSMALLBUSINESSHASBEENLIMITEDTHISPAPERINVESTIGATESTHEDEGREEOFPREPARATION/ACQUISITIONOFACCOUNTINGINFORMATIONBYSMALLBUSINESSOWNER/MANAGERSFORUSEINMAKINGBUSINESSDECISIONSFACTORSORVARIABLESINFLUENCINGTHEPREPARATIONOFACCOUNTINGINFORMATIONAREEXAMINEDVARIOUSEXPLANATOR
7、YVARIABLESARETHENUSEDTODEVELOPANDESTIMATEA2LOGISTICREGRESSIONMODELFROMWHICHTHEPROBABILITYTHATASMALLBUSINESSWILLPREPARE/ACQUIRESTATUTORY,BUDGETANDADDITIONALACCOUNTINGINFORMATIONISESTIMATEDTHEESTIMATESPRODUCEDAREOFPARTICULARRELEVANCEANDUSETOTHEACCOUNTINGPROFESSION,ASWILLBEDEMONSTRATEDINTHEFOURTHSECTIO
8、NSURVEYDETAILSTHEQUANTITATIVEINFORMATIONSUMMARIZEDANDANALYSEDINTHISPAPERHASBEENOBTAINEDFROMALARGESCALESURVEYOFAUSTRALIANSMALLBUSINESSESCONDUCTEDINMID1986THEQUESTIONNAIREWASPILOTTESTEDON100SMALLBUSINESSESINLATE1985THISASSISTEDINDEVELOPINGTHEMETHODOLOGYFORTHELARGESCALESURVEYFORFURTHERINFORMATIONONTHEP
9、ILOTSTUDYANDSUBSEQUENTRESULTS,SEEHOLMES,1986THESURVEYQUESTIONNAIREWASPRINCIPALLYDESIGNEDTOOBTAININFORMATIONFROMSMALLBUSINESSOWNER/MANAGERSRELATINGTOTHEACCOUNTINGINFORMATIONEITHERPRODUCEDWITHINTHEFIRMORSOUGHTEXTERNALLYFROMPRACTISINGACCOUNTANTSINDEVISINGTHESAMPLEFRAMEOFFIRMSTHEAIMWASTOOBTAINACOVERAGEI
10、NANUMBEROFDIFFERENTLOCATIONSANDACROSSTHEMAJORITYOFINDUSTRYGROUPSACCORDINGLY,ASTRATIFIEDSAMPLEOF3780SMALLINDEPENDENTENTERPRISEUNITSWASSELECTED,CONSISTINGOF180FIRMSFROMEACHOFTHESEVENINDUSTRYGROUPSASCLASSIFIEDBYTHEAUSTRALIANBUREAUOFSTATISTICSINTHREELOCATIONSSYDNEY,MELBOURNEANDBRISBANETHESAMPLEWASNOTDIV
11、IDEDONAPROPORTIONATEBASISBASEDUPONTHETOTALSMALLBUSINESSPOPULATIONPERLOCATIONASTHEOVERALLSAMPLESIZEWASTOOSMALL,WHENCOMPAREDTOTHETOTALPOPULATION,TOJUSTIFYSUCHANAPPROACHSOME17OFTHEORIGINALSAMPLESWEREFOUNDTOBEDEADLISTINGS,SOTHATTHEELECTIVENUMBEROFSMALLFIRMSSURVEYEDWAS3,140USABLEQUESTIONNAIRESWERERETURNE
12、DBY928FIRMS,WHICHPRESENTARESPONSERATEOFABOUT30PERCENTTESTSFORPOSSIBLENONRESPONSEBIASWERECONDUCTEDTHEDETAILSOFWHICHARESUMMARIZEDINAPPENDIX1ACCOUNTINGINFORMATIONANDLOGISTICREGRESSIONMODELSACCOUNTINGINFORMATIONTHEOWNER/MANAGERSWEREASKEDTOINDICATETHEINFORMATIONPREPAREDEITHERBYTHEBUSINESSORANEXTERNALACCO
13、UNT（ATLEASTANNUALLY）THERESPONSESLISTEDINTABLE1INDICATETHATTHEMAJORITYOFRESPONDENTSPREPAREORACQUIREATAXRETURNASREQUIRED3BYTHEINCOMETAXASSESSMENTACTAND/ORSTATUTORYACCOUNTSASREQUIREDBYTHECOMPANIESACTORCODEINFORMATIONOFANONSTATUTORYNATUREBROADLYCLASSIFIEDASADDITIONALISSOUGHTEXTERNALLYBYARELATIVELYSMALLN
14、UMBEROFRESPONDENTSFROMANINSPECTIONOFTHEDATAINTABLE1,ITWOULDAPPEARTHATTHEREISASIGNIFICANTDIFFERENCEBETWEENTHEINTERNALANDEXTERNALPREPARATIONOFACCOUNTINGINFORMATIONINORDERTOCHECKTHEHYPOTHESISTHATTHEREISASIGNIFICANTDIFFERENCEBETWEENTHETYPEOFINFORMATIONPREPAREDINTERNALLY,ASOPPOSEDTOACQUIREDEXTERNALLY,TES
15、TSOFEQUALITYOFPROPORTIONSWERECARRIEDOUT,THETESTSBEINGBASEDONTHENORMALDISTRIBUTIONSEEWALPOLE,1974THETESTSTATISTIC,INEACHCASE,ISDENOTEDBYZGIVENINTHELASTCOLUMNOFTABLE1,WHEREANASTERISKONAVALUEINDICATESSIGNIFICANCEATTHE95LEVELTHATIS,ASIGNIFICANTVALUEINDICATESTHAT,WITH95CONFIDENCE,THETWOPROPORTIONSARESIGN
16、IFICANTLYDIFFERENTFROMEACHOTHERFROMTHERESULTSOFTHISTESTINGPROCEDUREBASEDONTHETESTSTATISTICSINTABLE1,ITFOLLOWSTHATASIGNIFICANTLYGREATERPROPORTIONOFSMALLBUSINESSOWNER/MANAGERSSEEKSTATUTORYANDBUDGETEDINFORMATIONFROMANEXTERNALACCOUNTANT,RATHERTHANPREPARETHEINFORMATIONWITHINTHEBUSINESS,WHILSTTHEREVERSESI
17、TUATIONEXISTSFORADDITIONALTHATSTATUTORYINFORMATIONISPREDOMINANTLYSOUGHTFROMEXTERNALACCOUNTANTS,WHEREASADDITIONALINFORMATION,IFPREPARED,TENDSTOBEPREPAREDWITHINTHEBUSINESSITISAPPARENTFROMTHESUMMARIZEDRESULTSINTABLE1THATTHELEVELOFPREPARATIONOFINFORMATION,OTHERTHANSTATUTORY,ISLIMITEDINDEED,WITHTHEEXCEPT
18、IONOFPROFITANDLOSSBUDGETSFORWHICH266ARESOUGHTEXTERNALLY,NOTONECATEGORYOFBUDGETORADDITIONALINFORMATIONPREPAREDEITHERINTERNALLYOREXTERNALLYEXCEEDED21OFTHERESPONDENTS4TABLE1ACCOUNTINGINFORMATIONPREPAREDEXTERNALLYTOTALRESPONSESORINTERNALLYATLEASTANNUALLYINTERNALEXTERNALINFORMATIONZSTATUTORYTAXRETURN7177
19、8248883492STATUTORYACCOUNTS90974805171952BALANCESHEET,PROFIT/LOSSSTAT1351456436932393BUDGETPROFIT/LOSS158170247266500CASHFLOW191206151163239ADDITIONALRATIOANALYSIS69744650214MANUFACTURINGSTATEMENT56602426361INTERFIRMCOMPARISON55592527340INDUSTRYTRENDS64691314593SOURCEFARGHER,1971MIRZA,1984,BUTNOATTE
20、MPTHASBEENMADETOEXAMINETHEINTERRELATIONSHIPOFTHEVARIABLECITED,WHICHISTHESUBJECTOFTHEMODELINGPROCEDURESPRESENTEDINTHISSECTIONADIFFICULTYAROSEINQUANTIFYINGACCOUNTINGINFORMATIONHOWEVER,INORDERTOTESTTHERELATIONSHIPBETWEENTHEEXPLANATORYVARIABLES,ACCOUNTINGINFORMATIONWASDIVIDEDINTOTHREEGROUPS,BASEDONTHECL
21、ASSIFICATIONSUSEDINTABLE1ISTATUTORYSTREQUIREDBYLEGISLATIONPREDOMINANTLYRETURNSREQUIREDFORGOVERNMENTAUTHORITIES,SUCHASTHEAUSTRALIANTAXATIONOFFICEANDTHECORPORATEAFFAIRSCOMMISSIONIISTATUTORY/BUDGETSBSTANDBUDGETEDINFORMATIONIIISTATUTORY/BUDGET/ADDITIONALSBASBANDADDITIONALACCOUNTINGINFORMATIONBUSINESSEST
22、HATPREPAREORACQUIREATLEASTTHREEADDITIONALITEMSOFINFORMATION,ASCLASSIFIEDINTABLE1FROMTHERESULTSOFTHESURVEYTHEFOLLOWINGVARIABLESAPPEARTOHAVEASIGNIFICANTINFLUENCEUPONTHEACQUISITIONORPREPARATIONOFSUCHINFORMATIONABUSINESSSIZETHELEVELOFACCOUNTINGINFORMATIONPREPAREDORACQUIREDISTOSOMEEXTENTDEPENDENTONBUSINE
23、SSSIZE,ASMEASUREDBOTHBYNUMBEROFEMPLOYEESANDTURNOVERASBUSINESSSIZEINCREASES,SODOESTHEPROPORTIONOFBUSINESSESPREPARINGORACQUIRINGSBABTHENUMBEROFYEARSTHEBUSINESSHASBEENOPERATINGUNDEREXISTINGMANAGEMENTSIGNIFICANTLYMOREBUSINESSESWHICHARELESSTHANTENYEARSOLDACQUIREORPREPARESBA,ASOPPOSEDTOTHOSEBUSINESSESINTH
24、E1120YEARSAGEBRACKETCINDUSTRIALSECTORTHEINDUSTRIALSECTORINWHICHABUSINESSOPERATESAND6THEAMOUNTOFACCOUNTINGINFORMATIONPREPAREDORACQUIREDARERELATEDBASICALLY,ASIGNIFICANTLYGREATERPROPORTIONOFBUSINESS/FINANCEANDSERVICESECTORSTENDTOPREPAREORACQUIRESBA,WHENCOMPAREDTOTHEPROPORTIONOFBUSINESSESFROMTHEREMAININ
25、GSECTORSDTHEEDUCATIONOFABUSINESSOWNER/MANAGERASIGNIFICANTLYGREATERPROPORTIONOFOWNER/MANAGERSWHOSTAYEDATHIGHSCHOOLFOR56YEARSAND/ORATTENDEDUNIVERSITYORCOLLEGE,PREPAREORACQUIRESBA,ASOPPOSEDTOTHOSEOWNER/MANAGERSLEAVINGSCHOOLONORBEFORETHEIRFOURTHYEAR,ATTENDINGTECHNICALCOLLEGEORWITHNOTERTIARYQUALIFICATION
26、STHERELEVANTCROSSTABULATIONSAREPRESENTEDINAPPENDIX2THISDATAHASBEENPRESENTEDHERESINCEITMAYPROVEUSEFULTORESEARCHERSINTERESTEDINUNDERTAKINGFURTHEREMPIRICALRESEARCHTHEREMAYOFCOURSEBEVARIABLESWHICHHAVENOTBEENIDENTIFIEDTHATMAYSIGNIFICANTLYAFFECTTHEEXTENTOFTHEACCOUNTINGINFORMATIONPREPAREDORACQUIREDBYAFIRMI
27、NFACT,INTHECOURSEOFPREPARINGTHEMODELPRESENTEDINTHISSECTION,SEVERALSUCHVARIABLESWEREEXAMINED,BUTWERENOTFOUNDTOHAVEASIGNIFICANTINFLUENCETHEANALYSISUNDERTAKENONTHEDATAPRESENTEDINAPPENDIX2INDICATEDARELATIONSHIPBETWEENTHEQUANTITYOFACCOUNTINGINFORMATIONPREPAREDORACQUIREDBYOWNER/MANAGERSANDANUMBEROFEXPLANA
28、TORYVARIABLESTHISLEDTOTHEESTIMATIONOFAMODELWHICHRELATESTHEPROBABILITYTHATOWNER/MANAGERSPREPAREORACQUIRECERTAINACCOUNTINGINFORMATIONSBATOTHEEXPLANATORYVARIABLESIDENTIFIEDANEXPLORATORYDATAANALYSISANDMODELSELECTIONPROCEDUREFORTHEDATAOFTHEPRESENTSTUDYDETERMINEDTHEMOSTAPPROPRIATEMODELTOBEBASEDONLOGISTICM
29、ODELINGTECHNIQUESLOGISTICREGRESSIONCONSISTSOFFORMINGALINEARMODELFORTHELOGARITHMOFTHEODDSRATIOIFTHEPROBABILITYOFAFIRMPREPARINGORACQUIRINGACERTAINLEVELOFACCOUNTINGINFORMATIONISGIVENBYP,THELOGARITHMOFTHEODDSRATIO,Y,ISGIVENBY1LOGPPY1THEREASONFORCONSIDERINGTHEODDSRATIO,ISTHATFORAPARTICULARVALUEOFY,PIS7GU
30、ARANTEEDTOLIEINTHERANGE0P1AREQUIREMENTOFALLPROBABILITYMEASURESFORTHEMODELCHOSEN,THELOGARITHMOFTHEODDSRATIOIEYISREGRESSEDAGAINSTTHOSEEXPLANATORYVARIABLESWHICHARESTATISTICALLYMOSTSIGNIFICANTINEXPLAININGTHEVARIATIONINYTHEEXPLANATORYVARIABLESUSEDVARY,OFCOURSE,WITHEACHLOGISTICMODEL,INRELATIONTOTHESIGNIFI
31、CANCEOFTHEVARIABLEINEXPLAININGTHEVARIATIONINYFORDETAILEDINFORMATIONONLOGISTICREGRESSIONSEEHANUSHECKANDJACKSON,1997ORDOBSON,1983APPENDIX1EXAMINATIONOFPOSSIBLENONRESPONSEBIASATESTBASEDONTHECHISQUAREDISTRIBUTIONWASCONDUCTEDFOREACHQUESTIONONTHEQUESTIONNAIREBETWEENEARLYRESPONDEDPRIORTOAFOLLOWUPLETTERANDL
32、ATERESPONDENTSRESPONDEDAFTERAFOLLOWUPLETTER,SOASTOTESTFORPOSSIBLENONRESPONSEBIASTHETESTASSISTSINDETERMININGWHETHERTHEREISASIGNIFICANTDIFFERENCEINTHERESPONSESTOTHESURVEYQUESTIONSBETWEENTHOSEBUSINESSESTHATRESPONDEDANDTHOSEWHOFAILEDTORESPONDOPPENHEIM1966,P34DESCRIBESTHISTESTASACOMMONLYACCEPTEDTECHNIQUE
33、FORTESTINGEARLYANDLATERESPONSESFORNONRESPONSEBIASRESPONDENTSWHOSENDINTHEIRQUESTIONNAIRESVERYLATEAREROUGHLYSIMILARTONONRESPONDERSTHETESTINDICATEDSIGNIFICANTDIFFERENCESFORSEVERALQUESTIONSFROMTHESURVEYASSUMEDEQUIVALENTTOLATERESPONDERSCANBEBROADLYDESCRIBEDASFOLLOWSNONRESPONDENTSDONOTCONSIDERFINANCIALSTA
34、TEMENTSTOBEPARTICULARLYUSEFULINASSISTINGBUSINESSDECISIONSTHEOVERRIDINGPURPOSEFORFINANCIALSTATEMENTSISTOSATISFYTAXATIONREQUIREMENTSTHEPOSSIBLEREASONFORTHEIRNONRESPONSEMAYBETHATTHEYFEELTHEMAJORITYOFQUESTIONSARENOTAPPLICABLETOTHEM,INTHATTHEYMAKELIMITEDUSEOFFINANCIALSTATEMENTSOVERALL,THENONRESPONSERATEI
35、SNOTCONSIDEREDTODETRACTFROMTHERESULTSACHIEVED,INTHATDIFFERENCESBETWEENLATEANDEARLYRESPONSESLARGELYRELATETOACERTAINTYPEOFQUESTIONTHELATERESPONDENTSFOUNDLESSUSEINFINANCIALSTATEMENTS8FORBUSINESSDECISIONMAKINGTHANTHOSEWHICHARETHEMAJORITYOFTOTALRESPONDENTSWHORESPONDEDWITHOUTTHEPROMPTINGOFAFOLLOWUPLETTERH
36、OWEVER,THEPOTENTIALEFFECTSOFANYBIASMUSTBEKEPTINMINDWHENINTERPRETINGTHEDATAANDRESULTSOFTESTSBASEDONTHISDATAITISIMPORTANTTOKEEPINMINDTHATSUCHACONCLUSIONCANNEVERBECERTAINWITHOUTINFORMATIONRELATINGTOTHETOTALPOPULATIONFROMWHICHTHESAMPLEISDRAWNAPPENDIX2EXPLANATORYVARIABLESCROSSTABULATIONSTABLE2AACCOUNTING
37、INFORMATIONANDBUSINESSEMPLOYEESSIZENUMBEROFEMPLOYEESACCOUNTINGINFORMATION56101120TOTALSBA1412126650456554263SB1492243123725248205ST3765663426020198430TOTAL666131101898TABLE2BACCOUNTINGINFORMATIONANDBUSINESSSIZETURNOVERTURNOVER000ACCOUNTING1000TOTALINFORMATIONSBA18952617365328353983950060517243SB3317
38、53624052263202272025621181182ST1387308858781409333751924435302394TOTAL18915019888781168199TABLE2CBUSINESSAGEANDACCOUNTINGINFORMATIONAGEYEARSACCOUNTING20INFORMATIONSBA3733359335743354621634241SB2522842239411864923038270ST494417542610648011855469489TOTAL111176221213141TABLE2DACCOUNTINGINFORMATIONANDIN
39、DUSTRIALSECTORACCOUNTINGINFORMATIONINDUSTRIALSECTORMANUFTRANSCONSTRWHOLERETAILBUS/FINSERVICESBA6843614131374548350171624235335299SB26167201873724547343222102621825214ST62397736827751042307666295142957487TOTAL156107151137105119117TABLE2EACCOUNTINGINFORMATIONANDLEVELOFEDUCATIONOWNER/MANAGEREDUCATIONAH
40、IGHSCHOOLYEARSACCOUNTING123456TOTALINFORMATIONST74592144500142379360SB272166924092245188SBA241927526014137624012528837578810BTERTIARYTRADETECHCOLLEGEUNI/COLLEGETOTALST1445393337173330250SB642402730353240144SBA59221293269543018326789221577TABLE2FACCOUNTINGINFORMATIONANDOWNER/MANAGERATTENDANCEATMANAGE
41、MENTTRAININGPROGRAMMESSINCEENTERINGBUSINESSRESPONSEACCOUNTINGYESNOTOTALINFORMATIONST150269419SB88110198SBA15694250TOTAL394473867SOURCEACCOUNTINGANDBUSINESSRESEARCH1989,741914315011译文小企业的会计信息需求模型构建摘要多方的研究表明，会计人员小企业信息的重要来源。但是，以前的研究都集中在双方之间建立和确定所提供服务的程度的关系。本文强调了限制收购澳大利亚小型企业所有者/经理的详细的会计信息的编制。工作和环境影响的变数，
42、编制或详细的会计信息采集，建立和逻辑回归方法来估计一个合适的解释模式，从其中的概率估计，一个拥有特殊属性的公司，该公司的解释变量反映在模型，将编制或取得一定水平的会计信息。引言小企业业主/经理很少有机会获得许多方面都需要的信息以进行有效的业务运作。最近的研究表明（法戈，1971年到1978年；格伦，1980页，1984年；孔雀，1985年；CARSBERG1985年等），在不同的地点执业会计师的意见的一个重要来源是小企业，本文的目的是将其定义为一个最多有20个员工的小企业（包括业主），代表了在任职期间有超过90在私营部门经营。然而，调查确定的因素决定了小企业的信息需求是有限的。本文研究了编制/
43、会计信息的获取小企业业主在做出商业决策使用/管理学位。因素或变量影响会计信息的制备进行检查。各种解释变量，从一个小型企业将准备（获得）法定的用于发展和逻辑回归模型估计的概率，进行估计和预算其他会计资料。这些是估计生产和使用，特别相关的会计专业，这将在第四部分证明。问卷调查基本情况定量资料总结和分析了已获得澳大利亚小型企业的大规模的1986年中期进行的调查。问卷的测试，100个小型企业在1985年底试点。这种发展为大规模的调查方法的协助（关于试点研究和随后的结果的进一步信息，请参见霍姆斯，1986年）。调查问卷主要目的是获取有关从小型企业业主/经理对会计信息在企业内部产生或执业会计师寻求外部信息
44、。制定公司的抽样框架的目的是获得在不同地点的数量和整个行业大多数群体的覆盖面。因此，一个独立的小企业单位3780分层抽样被选上，来自180个公司组成的7个行业组分别在三个地点（悉尼，墨尔本和布里斯班）（列为由澳12大利亚统计局）。样品在分不开的基础上，相比于总人口，根据基于每个位置的总人口计算的小企业整体样本量太小，证明这种方法。原来的样品有17被认为是“死”上市，使小企业调查的选修人数是3140。可用的928份问卷，返回公司，呈现了约30的反应率，可能的非反应偏差进行了测试。其中的详情列于附录1。会计信息和逻辑回归模型1会计信息业主/经理们在被要求说明编写的信息可以通过企业或外部账户至少每年
45、一次。表1中列出的答复表明，大部分受访者准备或取得“报税表”（按所得税评估法规定）及/或（如公司法或守则的规定）法定账目。一个非法定性质的信息（大致为“其他”分类），寻求外部的受访者相对较少。从数据检查表1看出，内部和外部准备的会计信息都有着显著差异。为了检验这一假设是有准备的信息之间的内部类型的显著差异，而不是从外部获得的，用平等的比例进行测试，测试是基于正态分布（波尔，1974）。测试统计，在每一种情况下，是用Z表示的表1，其中最后一栏上的“”表示的值在95水平上显著给予。也就是说，一个重要的价值表明有95的信心，这两个比例有显著的不同之处。从上表1中的测试统计的测试程序的结果看，它遵循的
46、是小企业业主的比例显著提高，经理从外部会计信息寻求法定的预算，而不是编制内部的业务信息，虽然相反的情况下存在额外的法定信息主要是寻求外部会计师，而更多的信息，如果愿意，往往是业务准备。很明显从表1中的信息编制水平，除法定外，总结的结果是有限的。事实上，编写的利润和亏损预算异常（其中266是寻求外部），无论是国内或国外没有一个预算类别或其他信息有超过21的受访者。13表1总反应编制外部或内部的会计信息（至少每年一次）内部外部Z法定报税表71778248883492法定账目90974805171952资产负债表，利润/损失统计。1351456436932393财政预算案盈利/亏损158170247
47、266500现金流量191206151163239附加比率分析69744650214制造业声明56602426361企业间的比较55592527340行业发展趋势64691314593资料来源及资金运用931007177174盈亏平衡分析1141233942633现金流量表1902057581761生产报告961031343545作业成本报告17118422241143注从正态分布表中的非关键区域构成的其中的Z值，961Z在95的水平具有重要意义。这些计算的Z值在临界区域用“”标明。因此，除了来源和资金运用，所有这些值是有意义的。这支持了假说是有准备的信息之间的内部差异类型，而不是外部。因此，
48、支持发现另一种假设,其中空的是，公司在每个类别的两个比例应该一律平等。2逻辑回归模型少数业主/管理人员编制或取得会计，在一定程度上，除法定报告的其他预算（在法定的会计信息为基础）。本文简要介绍了这段的影响由业主/来访的额外的信息管理人员在某些环境和操作变量的决定。这样的变量已部分确定在以前的14研究（例如，布洛得里伯，1967年；法戈，1971；米尔扎，1984年），但没有尝试已作出检查变量的相互引用，这是本节所介绍的建模程序问题。困难量化了会计信息。然而，为了测试解释之间的关系变量,会计信息分成了三个小组，分类的基础上应用于表1（1）法定（ST需要通过立法，主要为政府机关的要求回报，如澳大利
49、亚税务办公室和企业事务委员会。（2）法定/预算（SB）ST和预算信息。（3）法定/预算/其他（公会）SB和额外的会计信息企业编制或获得至少3个额外的项目信息，分类表1。从调查结果显示下列变量似乎有获得或有着重要的影响中获得或准备这些信息。（1）企业规模。会计信息的水平准备好或获得在某种程度上依赖于商业规模的检测，包括测量雇员的人数和营业额。随着业务规模的增加，没有企业准备或收购比例SBA。（2）业务的年数运行在现行的管理下。更值得注意的是不到十岁的孩子获得或准备SBA而不是有1120年的企业。（3）工业部门。在工业部门业务操作以及大量的会计信息准备好或获得有联系。基本上，和那些残余的企业比例部门相比，有显著的企业比例/财务和服务部门倾向于编制或获得SBA。（4）一个企业的所有者/经理教育。一个所有者/经理，有较多上了56年高中和（或）参加大学、学院，编制或获得SBA，而不是离开学校，或在学校的四年，参加技术学院或无大专学历。有关交叉统计表载于附录2。这一数据已提交这里，因为研究人员可能证明是有益的开展进一步的实证研究。当然可能尚未被确定，可能会显著影响会计信息编制或由公司收购范围的变量。事实上，在编制本节提出模型的过程中，几个这样的变量进行了审查，但均未发现有重大的影响。在附录2提供的数据进行的分析结果显示，会计信息
